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A Professional Academics Semi Annual Journal Published by collage of Administration and Economic - university of Basrah
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Journal Information

Publisher: Basrah University

Editor-in-chief: Professor Dr. Dr. Mohamed A. Taher

ISSN: 9861-2076

USING THE GENETIC PROGRAMMING TO SIMULATE THE BERLEKAMP – MASSEY ALGORITHM

Basem S. Yaseen

Managerial Studies Journal, Volume 7, Issue 13, Pages 102-119

This research suggests a genetic program (GP) which is equivalent in its work to Berlekamp – Massey algorithm to find the LFSR equivalent for a given chains Hence, the genetic program deals with a population of generating structures in a random state as independent programs that generate digital random bits chains ,and it is possible for the given chain to be one of them or part of them, and these programs work independently. Each a program that represents a suggested structure (recorded and described with a specific length and with a good link equality)in the population of random programs, given a value for fitness function that represents the digital value for the extent of fulfilling the results of the final population , for the description of the given chain. The function of the subordinate program which simulate with the genetic algorithm is to find the population of the final initial values for each a genetic program. The aim of this research is to build and deal with the Berlekamp – Massey algorithm throughout the genetic programming(GP) by following a way improves the situation of work of this algorithm in order to overcome some problems that it may face for example the disavaliability of the bits of the given chain, in addition to the probability of being non- linear generating chain.

The Role of Total Productive Maintenance on the Improvement of Operations Performance By Using Analytical Hierarchy Process Method

Mohamed Abood Taher

Managerial Studies Journal, Volume 6, Issue 12, Pages 1-47

The problem of the study focused on the use of modern systems in maintenance operations (Total Productive Maintenance System) in order to get efficient and effectivemaintenance operations have the abilityonthe improvement of operationsperformance in the Iraqi Drilling Company to meet the challenges of competitionand expansion in the scope of productionoperations of the company. The study used the interview (personal,and collective) as main tool of the data collection, as well as the study used analysis hierarchyprocessmethod for data analysis, study reached a number of conclusions from the most important of the existence of a very strong impact to the system Total Productive Maintenanceonthe improvement overall of operationsperformance, as well as the arrange competitive Dimensions (Indicators Measuring the of OperationsPerformance)vary according to the conditions of competition.

Analysis of the reality of Iraqi consumer and the ways to protect

Shaker A. Hasan

Managerial Studies Journal, Volume 4, Issue 8, Pages 25-48

The research deals with the historical development of international consumer protection movement, referring to the six consumer rights which are adapted by U.s. president john F.Kennedy in 1962 and in turn adopted in the decision of the UN General Assembly No. 248/39 as a basis for the eight consumer rights and to develop policies and legislation which related to protect him. Also the research discussed the reality of consumer protection association in the countries of the Arab world and analyzed in detail the various risks which faced Iraqi consumers and reached several conclusions and identified ways to protect it, particularly the activation of the Consumer Protection Act Iraq's number (1) for the year 2010 and support the role of each of the Central Council for Standardization and Quality Control and the ministries and relevant departments to protect and lead to the establishment of societies for protection, especially in major cities in Iraq such as Basra and Mosul.

A model for redesign internal audit function by using risk management

Hashim Ali Hashim; Esam Y. Abdulzahra

Managerial Studies Journal, Volume 8, Issue 15, Pages 110-156

Internal Audit Environment faces big changes, on the application and also on the theoretical aspects of Internal Audit. Those changes that occur in internal and external environment create many risks that affect the continuity of organizations. The organizations have to manage those risks to achieve its objectives, this lead to represent a new concept which is Risk Management and it used by a lot of organizations. The use of this concept leads the organization management to use different approaches to make sure that the procedures are used in accurate way to reduce risk. The internal audit function has the main role in this area.
This development creates a new audit approach in mid nineteenth called Risk Based Internal Audit. These changes in internal audit function bring with it inability of the traditional approach of internal audit function to meet these requirements, and this create a need to redesign the internal audit function to be able to meet the risk management requirement. Due to the importance of this aspect, this research is focus on redesigning of internal audit function to meet the risk management needs.

The scope of contribution of in tenetikal accounting standard، application on attracting foreign capitals to local area.

Aliaa S. Al Shameri

Managerial Studies Journal, Volume 4, Issue 7, Pages 81-122

This study aimed to know the extent to which the application of international accounting standards in Iraq to attract private capital in foreign، where he sought the researcher to examine the reality of investment in the economy and the need for foreign investment on the one hand and the nature of the accounting system applied in Iraq and the necessity of international accounting standards on the one hand Other then the contribution of the application of these standards to attract foreign private capital to the environment of Iraq.
The researcher concluded a number of conclusions was the most important: that the application of international accounting standards in the Iraqi environment as possible to contribute to the development of information and financial data to enable verification of the value of assets and liabilities and the validity and accuracy of processes and outcomes and make comparisons and predictions on the basis of the methodology is correct and with absolute transparency، which contributes in attracting foreign private capital to the Iraqi environment. The results showed also that the Iraqi environment is a favorable environment for the application of international accounting standards، and that instead of setting standards Iraqi compatible with international standards and that need to be effort and a long time may change the economic conditions and international standards. The application of international accounting standards to confer the status of international lists of the company and thus enable them to enter international markets and that the application of international accounting standards is a prerequisite for the success of international trade agreements.
The researcher recommended a number of recommendations was the most important: the need to apply international accounting standards that they prepared in advance by specialists in this field، which confirms the gravity of the scientific and these standards and the preparation of accounting standards Iraqi compatible with the international environment will require a lot of effort، time، and with whom he may change the situation economic and international accounting standards. The application of international accounting standards in the Iraqi environment will work on updating the accounting profession and make it consistent with the trend Nhawwa of globalization، and when they gain the profession of its universal character، it becomes we can hope to greater pursuit of a global economy in the true sense of the word. Add to the need for education and training of accountants at a level commensurate with the level of accountants in the developed countries through the development of curricula in academic study in the accounting departments of the rule of international accounting instead of adopting the old curriculum، and emphasis is placed on subjects between the theory and practice of international accounting.

The scope of contribution of in tenetikal accounting standard، application on attracting foreign capitals to local area.

Aliaa S. Al Shameri

Managerial Studies Journal, Volume 4, Issue 7, Pages 81-122

This study aimed to know the extent to which the application of international accounting standards in Iraq to attract private capital in foreign، where he sought the researcher to examine the reality of investment in the economy and the need for foreign investment on the one hand and the nature of the accounting system applied in Iraq and the necessity of international accounting standards on the one hand Other then the contribution of the application of these standards to attract foreign private capital to the environment of Iraq.
The researcher concluded a number of conclusions was the most important: that the application of international accounting standards in the Iraqi environment as possible to contribute to the development of information and financial data to enable verification of the value of assets and liabilities and the validity and accuracy of processes and outcomes and make comparisons and predictions on the basis of the methodology is correct and with absolute transparency، which contributes in attracting foreign private capital to the Iraqi environment. The results showed also that the Iraqi environment is a favorable environment for the application of international accounting standards، and that instead of setting standards Iraqi compatible with international standards and that need to be effort and a long time may change the economic conditions and international standards. The application of international accounting standards to confer the status of international lists of the company and thus enable them to enter international markets and that the application of international accounting standards is a prerequisite for the success of international trade agreements.
The researcher recommended a number of recommendations was the most important: the need to apply international accounting standards that they prepared in advance by specialists in this field، which confirms the gravity of the scientific and these standards and the preparation of accounting standards Iraqi compatible with the international environment will require a lot of effort، time، and with whom he may change the situation economic and international accounting standards. The application of international accounting standards in the Iraqi environment will work on updating the accounting profession and make it consistent with the trend Nhawwa of globalization، and when they gain the profession of its universal character، it becomes we can hope to greater pursuit of a global economy in the true sense of the word. Add to the need for education and training of accountants at a level commensurate with the level of accountants in the developed countries through the development of curricula in academic study in the accounting departments of the rule of international accounting instead of adopting the old curriculum، and emphasis is placed on subjects between the theory and practice of international accounting.

The develop a strategy that appreciate with the effects of global events in the Iraqi industrial environment

Muslem A. Al Saad

Managerial Studies Journal, Volume 1, Issue 3, Pages 42-63

The global effects had taken an increasing and expanding effects concerned the countries environment . it becomes necessary to monitor and identify the size, type, and direction of these effects , and developing suitable strategies to meet them .
This study aimed to select and develop a strategy that appreciate with the effects of global events in the Iraqi industrial environment. The study used survey methodology contains questioner for exploring the views of some academic and profession people who concerned with the international management . The study has been based on the hypothesis " the selecting of appreciate strategy for managing global effects in Iraqi industrial environment depend on the consistent and differences of the global effects characteristics at that environment " Among the important results drawn are :-
"The selecting and developing strategy based on country is the appreciate strategy for Iraqi industrial environment".

International accounting standard no (12) and the accounting rale no (13) trans formation rision from the taxation to tax accounting

Alaa F. Abdul Ahad

Managerial Studies Journal, Volume 7, Issue 13, Pages 196-227

Some specialists in the accounting field do not consider tax accounting as a branch of accounting, but as a process of accounting the taxes where the accounting profit, shown in the financial statements of the companies, is being converted to the taxable profit (tax loss) where the tax administration is settling its accounts. This makes the tax treatment as a shift from just a philosophy of accounting thought to the tax thought when dealing with the accounting profit. However, the International Accounting Standard 12 issued by the IAS and the accounting base 13 issued by the Accounting and Observing Standards Board in Iraq whereby accounting treatments occur in company records and the accounting profit, the tax liabilities (assets) , tax expense (tax income), and the current tax are shown in the financial statements. All are done in accordance with the accounting thought which enhances the idea that the tax accounting is a branch of accounting and not just tax accounting according to the tax thought.

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