Volume 7, Issue 26, Spring 2011, Page 1-210
The crises of the American financial foundations for the year2008, Reasons and influences with special care for Iraqi economy
Volume 7, Issue 26, Pages 1-25
Most of the industrial states are severely suffering the negative effects of the current financial crisis altogether with most of the developing countries .
The financial crisis breakout which starts from the United States of American with the so-called (Sup prime) and then moved swiftly to the bank system and the world wide financial corporations where group of the serious problems resulted and effected the international stock markets leading to a decreasing slump in stocks values and bills of sale which in turn led to series of bankruptcy .
Logically, these breakdown will lead to imbalance in the financial institutions and in deferent ways like the insurance average slump associated with the economic recession and the big numbers of employees released who belong to the big affected companies especially the companies specified in the heavy industry suck as the US big cars industry companies .
In spite of the wide verity of the crisis causes, but according to research the real reason behind the crisis are the false boom of the real estate. The fiscal derivative, and the increases in grating the mortgaging loans of the serious risks, that is, (The loans of the weak insurance credibility ), adding weak government monitoring steps on the stock markets and the financial activities .
Concerning the crisis and the Iraqi Economy, we observed that Iraq didn’t affect directly but the economic crisis negative out come transferred indirectly due to the international low oil prices which led to announce the first deficit in the Federal 2009 Budget for the first time since 2003 .
Volume 7, Issue 26, Pages 26-50
This study in concern with the contribution of growth rates rates in order to decline the poverty by using the growth indicators that join both of the poor's and others.
the research depends on a hypotheses which aid that there were positive growth rates for the benefit of the poor's. That of crourse will relief the nagative impacts of poverty and rise the living standard for the individual . The research also aimd to concentrate on the relationship among the growth rates for the poor'r benefit and others people. The indicators shows on increase from (1.3)to(1.4) through the years 2004,2005 , as a result of increasing of the growth rates from (0.24)to(0.26) therefore, ilis important to employthe less skilled workers to get incomes in order to change their conditions.
Volume 7, Issue 26, Pages 51-87
In this research, the institutional aspect of higher education system's administration has been tackled and the current administrative nature of this system has been approached. The components of the institutional system for higher education have been identified, the relevant theoretical and methodological concepts have been closely examined and the necessary measures to upgrade this organization according to world best practices have been set out. The research deals with the economic and institutional aspects of higher education globalization phenomenon, the nature of the strategic management of this system and the general distinguishing features of the Iraqi higher education organization. The research reaches a key finding, which is a vindication of its hypotheses: there is a clear defect in the quality of the components of higher education institutional system, its action mechanisms and the organizational and legal frameworks directing its activities. Thus, these components should be restructured using new methodological approaches, which are consistent with the unique nature of higher education, society needs and the diverse challenges of our modern age.
The Possibility Of Applied Electronic Government In Basrah Governorate A survey Study of manager's Opinions In Public Administrations
Volume 7, Issue 26, Pages 88-117
This study aims to identify the possibility of application the electronic government in Basrah governorate. the sample contains(85) managers which covered people who work at the top management. The study has been based on a hypothesis that "application of electronic government in public administrations depends on ICT infrastructure, legislation, human capital development, change management, partnership, information security and leadership"
The information was collected through adopting a questionnaire from consisting of two sections, the first one included personal information about the sample ,the second included the requirements of electronic government also the researchers used several kinds of statistical method such as mean, standard deviation, simple correlation factor to analyze the collected data. Results that derived from this study showing that hypothesis is valid according to this point the study has come out with number of commendations..
The role of financial and non financial Indectors in evaluation of the strategic performance.Case study the state company of textile industiesin wasit for the peried (2002-2007)
Volume 7, Issue 26, Pages 118-150
The Research aims to evaluate the strategic performance of the state Company textile industries by using of information and financial indicators and operational analysis of using financial ratios ( liquidity ratios and profitability ratios and proportions of activity ) , along with the application of the most important indicators and operational effectiveness results were :- the need to build performance criteria and indicators for measuring the deviation of the detection and treatment in the company , as well as reducing the sales on credit , and determine particularly long – term debt because they adversely affect the liquidity of the company , develop some of the production lines in both directions , training , personnel and using advanced research performed in the evaluation of the equipment and machinery.
The purpose of the strategic performance of the company of industry Wasit by using financial indicator and by used financial percentage analysis (activity percentage and profits percentage and liquid percentage ) Besides important application are used for the most important standards for measurement for the period ( 2002-2007)
Role of Internal audit a according to modern concepts and trends in control of Cost of Quality and its indicators (A field study of Tasluja cement factory)
Volume 7, Issue 26, Pages 151-179
Discovering cheating and error is no longer the main goal of internal audit . The view towards internal audit has changed in response to requirements of economic and industrial development . internal audit , now , aims at achieving the goals that are consistent to these developments.
This research is an attempt to clarify the role of modern internal audit in control of the cost of quality and adhering to its financial and operational indicators . This is done by use of a special questionnaire about measuring the relations among the dependent and independent indicators . The research has come up with a number of conclusions and recommendations .
Volume 7, Issue 26, Pages 180-210
The bank secrecy is considered to be a legal way to protect the rights that the legislator granted it such a protection. It was, and still, necessity to establish the principles of confidence that really represent a guarantee and safeguard for the individual and community at all time in societies. But this secrecy, that aimed to protect these principles, changed over time to become a mean to smuggle the capitals and swindle the tax laws in addition to effect money of criminal roots. Thus if pet raying the bank information without real reason that would harm the society, therefore the bank silence and hiding of information concerning crimes would harm the society. This justifies the necessity of disclosure of such information according to the rule (Preventing mischief's is better than bringing benefit ).
The importance of this study comes at time voices become louder demanding the abolition of bank secrecy, especially after September 11,2001.
It considered that main reason to the bank secrecy is contribute to the phenomenon of tax evasion, money laundering, and finance acts . So, it must tackle the philosophy behind the bank secrecy to kwon the trueness of those demands. It is kwon that every legal system has its own philosophy calling the legislator to organize its rules that, by comprehending them, showing the importance of that system and the need to maintain or abolishing it when some conditions emerged to justify such abolition .