Volume 6, Issue 24, Autumn 2009, Page 1-193
Volume 6, Issue 24, Pages 1-32
Saudi arabia has Avery greet international Oil reserved, besides it has I huge Oil production. Therefore, the international Oil industries moved to get control over this major resources .
Never the less, the agreement among and the other Oil countries producers led to find a kind of Economic coalition gathering benefits of those countries under the name of (OPEC). That is of course, to get rid of the policies of the Industrial countries and their Oil Companies. Therefore, the importance of the role of the Saudi arabia and its Oil policies appeared as a main financer for that market and getting to balance of it .
Volume 6, Issue 24, Pages 33-51
Corruption is considered as a reflection of a negative phenomenon which come out of the deviation of the value . It can interpret by deviated behaviors from the behavior system, and ending with objective far from the real objectives of the state systems. Some time this state could be connected with evil .
Corruption can be appeared through the cases of disuniting and as the absence of value, laws, and codes.
Corruption has been emerged in Iraq through many sequent period until it got to its bulk in year 2005. Corruption, therefore has been diffused sharply in all Ministries despite the establishment of commission of corruption fighting. Nevertheless, the corruption is still of Iraqi, if it is still going on in this shape. This of course will lead to drain the resources.
Volume 6, Issue 24, Pages 52-85
This article tries to explain the meaning and the importance of knowledge economy, especially to the developing countries. Knowledge economy, digital economy, digital sector, digital laborer and digital unemployment are some terms which be used extensively now a days in the economic literature because of the vital role in economic development .
Egypt is used as a case study or example to developing countries to high light the role of knowledge economy in developing process. Finally, there are some recommendations and suggestions regarding these variables .
Recognizing the expected Benefit of using the personal computer from point view of the users in the university of The-quar
Volume 6, Issue 24, Pages 86-117
The objective of this study is to determine the benefits that personal computer user are expected to have. Data were collected via evaluated and refereed questionnaire of (92) employees of Thi-qar university, then data were analyzed by using path analysis. Results suggested that the computer quality and information quality has positively effected the user satisfaction, which effect on computer use. The exogenous variables have no effect on computer use. The study showed, according to the opinions of members of the sample, that using personal computer lends image to them in work and also promotes their performance. The independent variables explained (0.49) of the variance image, and (0.41) of the variance improving performance.
Indications and implications derived from the study were discussed. Finally, we make series of recommendation.
Volume 6, Issue 24, Pages 118-136
The preparing of financial statement is not considered to be an objective in itself, but it is technique to attain the basic goal of accounting, which representing as to a join accounting information for users.
The variant purposes of the different group which use the accounting lead to different rules, such as trading accounting rules, financial accounting rules and tax accounting rules. But this can be treated to show as a coherent sets used by international accounting standards such as (International Accounting Standards, Institute of financial accounting and reporting standards, General Accepted Accounting Principles). In the field of taxation some accepted principles clearly deviate from the concepts that used by the financial accounting and reporting purposes. This led for more differences between accounting rules (financial and trading) and tax accounting rules. The result of this deviate is getting financial profit.
In addition tax laws often provide us to get non fiscal objectives, economic, political and social action, besides the of financial objective.
This research discusses accounting standard No.12 which specific for accounting which issued by Deferred Taxes. And discusses how determining taxable income according to law No. 113 for 1982 in Iraq.
In addition the researcher to determine looking for the relationship between tax and accounting through identifying the efficiency of generally accepted accounting taxation. Finally there will be conclusions, and suggestions or recommendations.
Volume 6, Issue 24, Pages 137-171
Electronic commerce is considered to be one of the most important achievements of the twentieth century and twenty-atheist, as the use of the Internet in transactions makes easy for the customer to select and purchase which differ from the traditional methods, Besides it provide great opportunities for companies to develop and expand their business. Interested in this Study and analysis of the role of electronic commerce main activities of the companies (think, design, advertising and a customer, evaluation, application, delivery, payment and reimbursement) to demonstrate the contribution of electronic commerce to activate of these activities. This study aimed to identify the concept of electronic commerce and the fields of law, which is organized by all those collaborating with them from consumers and businesses and government institutions. The group used statistical methods rations ,frequency, and test averages (t-test) to test hypotheses.
The results of this study show that the contributions of different electronic commerce in activating all of the activities of the companies in question. The research provides a set of recommendations that could improve the trade in Iraq to the level of Arab States at least .
Estimating of Reliability function for the Equipment of the state Company for Fertilizer manufacturing, South region by using the policy of Replacement and miantence
Volume 6, Issue 24, Pages 172-193
Recently, there have been considerable methods developed in the field of Reliability Engineering in order to help the management in determining the Reliability function of their equipments and combined this function with the miantence and Replacements methods.
The aim of this research is to develop methods in order to find the Reliability function based on the empirical distribution of the delay time by using an actual data from the Real life of a production company.