Volume 8, Issue 30, Spring 2013, Page 1-246
Volume 8, Issue 30, Pages 1-32
Investment is considered the most important determinants of economic growth and plays a significant role in determining the macroeconomic variables of income and employment. Based on this fact, the economic system in Islam puts certain criteria and bases within its developmental and invest mental method to activate the investment of available resources is inseparable from the values and principles that distinguishes this method from other man-made regulations.
The Islamic method of investment based on the prohibition of interest rate and preventing the hoarding of money is a strong motivation to investment as a way for the development of money and protect it from alms tax where it will be paid from the profit made and not out of the capital. This is an important point that distinguishes this method from the other. The tax here is working toward pushing investment and not restricting it ,where tax does not affect the money, but continued to raise the fruit obtained from the investment. Raising the marginal efficiency of capital, and this is the essence of research.
Volume 8, Issue 30, Pages 33-56
Choosing This subject ( to Develop Iraqi oil Industry sharing with privet sector ) due to the importance of it to shade light on the ability of Iraqi private sector to participle in developing oil industry .That will be done through the state roles that support it through the development and privatization .
The researcher chose the participation style between private and public sectors ,By using the formulas of funding which used for investment in oil industry . Here it will be used financial tools that has been proposed to verify the development .
Role Of basic Rethinking And Radical Redesign For Business Process (BPR) In Improving The Production Performance
Volume 8, Issue 30, Pages 57-88
The (BPR) is one of important methods to improvement. Its characterized by radical improvement to business process . The (BPR) means (Basic rethinking and radical redesign for business process in order to make real improvement in performance, The (BPR) has impact on competitive priorities such as(low cost, quality improvement, service, quickness),The research performed at the general state of Basra fertilization. The research used to collecting date two tools, one of them is a check list, the other tool is a questionnaire designed according to company concern on (BPR) . The questionnaire design depending on questionnaire developed by (Grover : 1995),The research Hypothesis (The General state of fertilization commitment and work according to the (BPR) requirement leads to improve the company performance measured by competitive priorities ), The research get to some suggestions which help in improving the organizational performance, and let the door opened for using new improvement systems .
The effect of intellectual capital in improving organizational performance A study for A sample of Technical institute Lecturer in Mosul
Volume 8, Issue 30, Pages 89-116
The research aims to determine the effect of intellectual capital in improving organizational performance by measuring the impact and correlation relationship between them. This has been done by analyzing collected data gained by questioner according to a sample for about (96) Technical institute Lecturers in Mosul . The research has come up with some conclusions which confirms the significance of impact and correlation relationships between research variables both the major and secondary, Besides the research ended some came up with important suggestions for improving organizational performance through intellectual capital.
Volume 8, Issue 30, Pages 117-152
This research aims to indicate the effect of using credit cards to reduce costs and increases revenue through the deployment of bank awareness to encourage the using of these cards, To the recent time using in Iraq and the scarcity of studies that dealt with research and analysis of the credit card market in Iraqi banks. The theoretical general-Frame of the credit card, either in his application, has designed a questionnaire has been distributed for total sample of 210 respondents, Them using the program SPSS for data analysis, It has been got conclusions for the most important, Factors lack of awareness of bank and limiting the use of credit cards for a specific purpose By the very few categories, and in light of the recommendations It would be likely to develop bank awareness among customers and management to expand the use of a credit card.
Volume 8, Issue 30, Pages 153-182
This study focused on the ways and methods of hedging against the fluctuations in currency exchange rates and the factors affecting it. The paper measured the importance of each of these methods to find if there is any affect on the company's characteristics (type of sectors, capital, number of employees, nationality) specifically the methods' importance by using questionnaire methods which was distributed to 201 companies in different sectors in the United Arab Emirates.
The study conclude that all of the companies follow the hedging methods against the fluctuations in currency exchange rates by 53.06%, and the large companies are following these methods more than the smaller companies.
Volume 8, Issue 30, Pages 183-230
Under the wide improvements in the roles of the banking sector in economic life and the increasing volume of transactions by the banks, and the cases of financial crisis, credit problems, bankruptcies, and money laundering, on the other hand, a need has been approved to strengthen the controlling techniques on the Banking operations. That is coming out through increasing issuing legislation and the recommendations by the concerned authorities and professional organizations, and the banking acts in most countries emphasis in control procedures.
The Banking Act No. 94 of Iraq for the year 2004 includes that all Iraqi Banks should constitute an auditing committee, and specifying the duties, authorities and structure of these committees, inspite of these committees are still not effective in performance of there role to strengthening controls in the Iraqi private banks.
Accordingly, this research came to study one aspect of the control techniques. It’s the auditing committee in Iraqi banks, by investigating the importance of existence their committees and the historical development of their appearance in the world and its supervisory role in the various sectors. Then specify the criteria for effective performance of audit committees, and study the legislations of formulation these committees in Iraqi private banks. Beside it will try to give proposals to develop the role of these committees in strengthening the control in Iraqi banks.
Volume 8, Issue 30, Pages 231-246
One of statistic analysis problems is loss of data. Results of multiple regression models will not be accurate when such problem exists, which make this method not active. To find a solution for this problem requires knowing the mechanism and the reason behind missing them. This study contain away for treating uncompleted data depending on two methods, EM Algorithm and Multiple imputation . the results are compared with those of two other methods.