Volume 11, Issue 42, Spring 2016, Page 1-236
The role of economic variables indetermining the interest rate for the countries of the European Union
Volume 11, Issue 42, Pages 1-41
Each economic has a certain rate of interest and foreign exchange depending on the degree of its development and abilities so we find that’s two variables related between the value of goods ,assets and wages in local market and its equivalent in foreign markets, and emerge through this relations alote of international relations and the ability of transform capitals from country to another ,by interaction rate of interest and foreign exchange conclude economic relation with direct effect on foreign exchange follows between countries and its equivalent interest rates and purchases power inside economic .
The reality of strategic planning in industrial organizations A field study in the Cement Plant - Kirkuk -
Volume 11, Issue 42, Pages 42-94
The research attempts to identify the condition of strategic planning of industrial entities via answering the following question: what is the reality of strategic planning in the entity under study?
Strategic planning is considered one of the modern management concepts in through which an organization can improve its performance and support its competitive position in the market. The research depends on a questionnaire as its main tool to gather data. The questionnaire was distributed to researched individuals in the organization under observations and then the data were analyzed using SPSS software program and conclusions were reached based on which suggestions were made such that the organization under research can benefit from then.
Control Procedures of the Central Bank of Iraq Under Agreement of the Foreign Accounts Tax Compliance Act "FATCA"
Volume 11, Issue 42, Pages 95-128
The Global banking system has become works within a one integrated system can not work any financial institution in isolation from it, and because of the great development of the business environment as well as the dominance of some states on the biggest banks in the world, as well as, technological evolution in the means of communication and the Internet, which has made the world small village. Because these banks operate under the laws and standards, decisions and instructions and conditions are almost uniform. Iraqi Banks, particularly the Iraqi Central Bank, which represents the top of the pyramid banking is one of the parties to this global system, which can not do without. As passing all funds transferred from Iraq to beneficiaries abroad through international banks as well as the central bank of Iraq and the Iraqi banks have accounts in various currencies and gold reserves in those banks, then there is a real need to work within the global banking system by any Iraqi bank which requires adaptation laws and regulations imposed by the global banking environment, in this light that, the research may take the theoretical part of the foreign accounts tax compliance act "FATCA" with the importance of the Iraqi Central Bank in promoting this general framework,but the practical side has touched on the legal environment related to in (FATCA) in Iraq and the application of a proposed mechanism to ensure implementation. Among the most important findings of the research include:
A- the legal requirements: Although there are some legal provisions in the Banking Act No. 94 of 2004 and the Law on Combating Money Laundering No. (93) for the year 2004 that can help in the application of the Convention, but these texts do not give enough space for the application.
B- There are no at the Iraqi central bank any plan or procedures or mechanism for the implementation of the Convention (FATCA) in Iraq, and also how they are reported by the banks and the Central Bank of Iraq and what information they require reporting?.
In light of the above research found a set of recommendations represented the following:
A - The Central Bank of Iraq to issue a clear and written instructions easily applied by banks in respect of the Law (FATCA) at the moment, with amendments to some laws to adapt to the Act on the long term.
B- the Iraqi Central Bank to adopt a mechanism through which to determine the have identification document open customer accounts proceedings (individuals and institutions), as well as, improve the efficiency of reporting by banks to the Central Bank of Iraq and the inclusion of information that requires reported in those reports.
Volume 11, Issue 42, Pages 129-172
The national of agency investment is regarded as one of the agencies of the state which cares for investment . it is regarded that it works on dualism mechanism ,At one time we find it as an agency related to the central government ,at the same time it is regarded as decentralized one .consequently, it will be under the supervision of the central government financially and by administration as well as the role of supervision the state undertakes to diagnose the faults in its performance. the agency exercises many multitask according to the code no13,2006 which aims to encourage the investment and developing it for its positive economical impact on the developmen
Volume 11, Issue 42, Pages 173-202
The knowledge-economy which is based on information and communications technology made major changes in economic reality by relying on human capital and the system of research and development, which is considered the lifeblood of the new economy.
With the emergence of this new economy concepts changed and production tools and management systems are changing and even relationships with humans, so I realized Economists in recent years, the role of information technology, innovation and creativity in expanding economic potentials, as the Internet is currently expanding the field of innovation by reducing the costs of obtaining and distributing information
And for the Iraqi economy, it has suffered and is still among the imbalances and the fact that the Iraqi economy from the rentier economies under the sector, which is relied upon the oil sector
Volume 11, Issue 42, Pages 204-236
The study aimed to identify the current applications of Managerial and costs Accounting techniques in Iraqi companies, as well as areas in which the application of these techniques,
In addition to the disclosure of the difficulties and obstacles that limit or prevent the companies from the application of modern techniques and to achieve this, the researcher designed a questionnaire taking advantage from the similar previous literature and consulted academics with expertise and competence in this area.
It was also rely on a personal interview with the managers of cost accounts and accountants in a sample of companies in the province of Basra included various sectors (industrial, commercial, service) regardless of the ownership of the sector in order to get more accurate information to support the answers obtained through the questionnaire from those accountants , the questionnaire consisted of two main sections ,the first one is about the respondent as well as information about the company, while the second section include main themes covers the aspects that require to be studied.
The sample of the study is (46) members consist of accountants and Accounting managers in (12) company of Iraqi companies, and using some statistical methods to analyze the data which is the Frequencies the percentage also the researcher used (T test) and analysis of unilateral variance (ANOVA) to refuse or accept the hypothesis.