البحث — المستودع الرقمي العراقي

المستخلص: تعد ضريبة التلوث البيئي احدى اهم الادوات التي تهدف الى مواجهه التلوث البيئي في القطاع الصناعي, وعلى الرغم من الاهتمام المتزايد بموضوعات البيئة وازدياد الدراسات العلمية بهذا الشان غير انه لا تزال هنالك صعوبات في الافادة من المعلومات المحاسبية في فرض هذه الضريبة لذا تهدف هذه الدراسة الى بيان دور المعلومات المحاسبية في صياغة انموذج مقترح لضريبة التلوث البيئي في العراق تطبق على الشركات الصناعية ذات الحساسية البيئية او الملوثة للبيئة. ولتحقيق هدف البحث تم اعتماد شركة الواحة للمشروبات الغازية / بابل كحالة دراسية لتطبيق الانموذج المقترح, وتم اعتماد بيانات سنة 2016 كاساس لاحتساب الضريبة. وقد خلصت الدراسة الى صياغة انموذج للضريبة يقوم على فرض ضريبة على ستة انواع من التلوث البيئي في القطاع الصناعي واعداد قوائم مالية معدلة بيئيا. وكانت اهم الاستنتاجات التي توصل اليها البحث تحديد الاهمية الكبيرة للمعلومات المحاسبية للافصاح البيئي في القوائم المالية مما يساعد وبشكل كبير جدا على القياس الكمي للضريبة, وبالتالي معرفة نوع الضريبة التي ينبغي فرضها ومبلغ الضريبة علما ان التلوث البيئي الناشئ عن الشركة عينة البحث يتمثل بتلوث الهواء لاحتراق نوعين من الوقود وهما الكاز والنفط, وتلوث الماء الناتج عن تصريف المخلفات السائلة وتلوث التربة بسبب طمر المخلفات الصلبة فضلا عن التلوث اشعاعي الناتج من وجود عدد من الاجهزة التي تولد نشاط اشعاعيا. كما بينت نتائج الدراسة ان دور المعلومات المحاسبية في صياغة وتطبيق الضريبة على التلوث البيئي يتجسد في اعداد قوائم مالية معدلة بيئيا وفق معايير الاستدامة وهو ما يدعي بجانب الافصاح عن المعلومات البيئية. كما تم منح تنزيلات ضريبية يتم اقتطاعها من مبلغ الضريبة الاجمالي وحسب نسب اقترحتها الباحثة في حالة التزام المنشاة بواجبها اتجاه حماية البيئة من التلوث الناتج عن انشطتها. واخيرا يوصي البحث بضرورة الزام الشركات الصناعية بالافصاح عن المعلومات المتعلقة بانشطتها البيئية التي تتطلبها عملية فرض ضريبة التلوث البيئي مما يساعد في تقليل الاضرار البيئية الناشئة عن المشاريع الصناعية. | Environmental pollution tax is one of the most important tools aimed at combating environmental pollution in the industrial sector. Despite the increasing interest in environmental issues and increasing scientific studies in this regard, there are still difficulties in benefiting from accounting information in imposing this tax. Accounting information for the formulation of a proposed model for environmental pollution tax in Iraq applied to industrial companies that are environmentally sensitive or polluted to the environment. To achieve this objective, Al Waha Soft Drinks Company / Babel was adopted as a case study to implement the proposed model and the 2016 data were adopted as a basis for calculating the tax. The study concluded with the formulation of a tax model based on taxing six kinds of environmental pollution in the industrial sector and also preparing environmentally modified financial statements. The most important conclusions of the study are the importance of accounting information for environmental disclosure in the financial statements, which greatly helps to quantify the tax and thus know the type of tax to be imposed and the amount of tax and also that the environmental pollution arising from the company sample research is the air pollution of the combustion of two types of Fuel, kerosene and oil, pollution of water resulting from the discharge of liquid waste, as well as soil pollution due to the dumping of solid waste and radioactive contamination of a number of devices that generate radiation activity.The results of the study also showed that the role of accounting information in the formulation and application of the tax on environmental pollution is reflected in the preparation of environmentally adjusted financial statements according to the criteria of sustainability, which is claimed in addition to the disclosure of environmental information. Tax deductions were also deducted from the total tax amount and according to the percentages proposed by the researcher in case the company is committed to its duty to protect the environment from pollution resulting from its activities. Finally, the research recommends the necessity of obligating industrial companies to disclose information related to their environmental activities, which are required by the process of environmental pollution tax, which helps to reduce the environmental damage resulting from industrial projects

الافصاح عن المعلومات البيئية في التقارير المالية على وفق معايير المحاسبة الدولية : دراسة تطبيقية في عينة من الشركات الصناعية العراقية The Disclosure of Environmental Information in the Financial Reports Under the International Accounting Standards

اسم المؤلف: زينب عزيز باصي عبود

اسم المشرف: اسماء مهدي حسين الهاشمي عقيل حمزة حبيب

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: التقنيات المالية والمحاسبية

الدرجة: ماجستير

الجامعة: جامعة الفرات الاوسط التقنية - الكلية التقنية الادارية - قسم تقنيات المحاسبة

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

المستخلص: تهدف الدراسة الى تحديد متطلبات القياس والافصاح عن المعلومات البيئية في التقارير المالية في ظل معايير المحاسبة الدولية فضلا عن دراسة وتحديد درجة وطبيعة الافصاح عن المعلومات البيئية في التقارير المالية لشركات العينة. ولاهمية المعلومات البيئية في اتخاذ القرارات الخاصة بوضع الخطط والاهداف ورسم السياسات التي تهدف الى حماية واستدامة البيئة باعتبارها تمثل الوعاء الشامل لعناصر الثروة الطبيعية تم بناء انموذج مقترح مناسب للافصاح البيئي لقياس التاثيرات البيئية في الشركات الصناعية العراقية عينة الدراسة. وذلك بالاعتماد على المعلومات المعلنة في التقارير السنوية لشركات العينة والتي تتضمن 21 شركة صناعية مسجلة في سوق العراق للاوراق المالية ولمدة 4 سنوات بين 2010 الى 2013. وقد تم اختيارها لما لها من تاثير سلبي كبير على البيئة عن طريق طرحها العديد من الملوثات المضرة بيئيا , وذلك باستخدام اسلوب تحليل المحتوى Content Analysis الذي سيكون اداة القياس الاساسية للبحث، حيث سيتم اعداد مقياس الافصاح باستخدام هذا الاسلوب وبطريقة مشابهه لمقياس Wiseman, 1982الذي يتضمن 18 محور للافصاح البيئي ضمن 6 محاور رئيسية تغطي جميع اوجه الاداء البيئي للشركة.بينت نتائج الدراسة ان الافصاح في شركات العينة مقيد بما يفرضه النظام المحاسبي الموحد بما يتعلق بالافصاح عن الوقود او مخلفات الانتاج, اذ لم تاخذ تطبيقات المحاسبة البيئية في الشركات الصناعية العراقية الاهتمام الكافي، وهذا ياتي نتيجة قلة ادراك الشركات الصناعية وضعف اسهامها بالمسؤوليات الواجب ان تتحملها في مجال حماية البيئة والمجتمع. ويوصي البحث الى اعتماد الانموذج المقترح للافصاح البيئي للتطبيق العملي في شركات العينة في ظل معايير المحاسبة الدولية لقياس مستوى الافصاح البيئي والذي يشمل اقتراح توسيع دليل الحسابات للنظام المحاسبي الموحد ليتضمن حسابات جديده تشمل ((الموجودات البيئية (المطلوبات البيئية (201)، المصروفات البيئية (301) والايرادات البيئية (401)). | The study aims to identify the measure and disclosure requirements of environmental information in the annual reports under IASs as well as examining the degree and nature of information disclosed in the annual reports of the sample companies. Due to the importance of environmental information in decision making regarding planning and drawing environmental objectives and policies to protect and support the environmental sustainability this study formulated an environmental disclosure model to measure the environmental effects of sample companies. The primary data were extracted from the annual reports of a sample consists of 21 manufacturing companies listed in the Iraq stock market covering 4 years from 2010 t0 2013. The sample companies were chosen from environmentally sensitive industries such as mental, or chemicals. To measure the degree of environmental disclosure an index containing 18 items with 6 different sections has been created to cover all aspects of environmental performance of the companies.The results indicate the environmental information disclosed by the sample companies are restricted and limited to the outputs of the uniform accounting system that generate accounts for energy consumption and inventory of wastes. The applications of environmental accounting have not received enough attention by Iraqi manufacturing companies because of the lack the culture of environmental protection in a business Iraqi environment. The results of this study present a theoretical framework to understand the nature of environmental accounting and reporting by providing a detailed overview of environmental accounting. In addition, the study suggests an environmental disclosure model applicable in Iraqi manufacturing companies under IASs to measure the environmental performance, including expanding the chart of accounting in uniform accounting system to contain new accounting codes are 101 - environmental assets, 201 - environmental liabilities, 301 - environmental expenses, and 401 - environmental revenues.

دور تقنية التكاليف على اساس النشاط في تطبيق بطاقة العلامات المتوازنة : دراسة تطبيقية في معمل سمنت الكوفة Role of Activity based Costing Technique in application of Balanced Scorecard Applied study in Kufa Cement Factory

اسم المؤلف: غزوان محمد راهي الحدراوي

اسم المشرف: اسماء مهدي حسين الهاشمي

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: التقنيات المالية والمحاسبية

الدرجة: ماجستير

الجامعة: جامعة الفرات الاوسط التقنية - الكلية التقنية الادارية - قسم تقنيات المحاسبة

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

المستخلص: تعد عملية قياس الاداء احدى المهام التي تمارسها الادارات التنفيذية لغرض التاكد من فاعلية الاداء وكفايته في استخدام الموارد الاقتصادية. وبالنظر للتغيرات السريعة والمستمرة والتعقيدات في بيئة الاعمال المعاصرة الداخلية والخارجية واتساع نطاق المنافسة الشديدة شخصت الحاجة الى ايجاد اساليب وادوات جديدة تساعد في تحقيق الغرض من العملية المذكورة. تهدف الدراسة الى بيان دور نظام التكاليف على اساس الانشطة في تقويم الاداء الاستراتيجي باستعمال بطاقة العلامات المتوازنة.اما عن اداة الدراسة فقد اعتمد الباحث على تحليل بيانات المعمل عينة البحث من اجل تطبيق خطوات نظام التكاليف على اساس النشاط تمهيدا لتقويم الاداء الاستراتيجي.وقد توصل البحث الى جملة من الاستنتاجات لعل اهمها ما يفيد ان استعمال المعلومات المالية والتشغيلية لنظام التكاليف على اساس الانشطة من شانه ان يساهم في تطبيق بطاقة العلامات المتوازنة. كما ان تطبيق نظام التكاليف مع بطاقة العلامات المتوازنة من شانه ان يساهم في توجيه نظر الادارة العليا ومساعدتها على حل المشاكل التي يمكن بيانها بصورة مفصلة بالمناظير الاربعة لبطاقة العلامات المتوازنة وتطوير الرؤية الاستراتيجية وتحسين كفاءة الانشطة وفاعليتها.وقد خلصت الدراسة الى مجموعة من التوصيات اهمها ما يؤكد على اهمية تطوير نظم محاسبة التكاليف والادارية ومحاولة تطبيقها في معمل اسمنت الكوفة، لتوفير المعلومات اللازمة لدعم القدرة التنافسية فضلا عن تحسين قيمة المنتج. | Performance measurement is one of the functions performed by management to ascertaining from performance effectiveness and its efficiency in the use of economic resources, and with regard to the rapid and continuous changes and complexities in the modern internal and external business environment and wide competition, the need to find new methods and tools is identified to help achieve the purpose of the process mentioned. The objective of the study is to demonstrate the role of the activity based costing in evaluating strategic performance using the Balanced Scorecard.As for the tool of the study, the researcher analyzed the data of the factory; the sample research in order to implement the steps of the activity based costing in preparation for the evaluation of strategic performance.The research has rea0ched a number of conclusions, the most important of which is that the use of financial and operational information for the activity - based costing would contribute to the application of the balanced scorecard. As well as the implementation of the activity - based costing with the balanced scorecard will contribute to the attention of the senior management and help them solve the problems that can be described in detail in the four perspectives of the Balanced Scorecard and develop the strategic vision and improve the efficiency and effectiveness of the activities.The study concluded with a set of recommendations, the most important of which emphasizes the importance of developing cost and administrative accounting systems and trying to apply them in the Kufa Cement Factory to provide the necessary information to support competitiveness as well as to improve the value of the product.

استعمال سلسلة القيمة ودورة حياة المنتج في تقويم الميزة التنافسية السعرية : دراسة تطبيقية في الشركة العامة للاسمنت الجنوبية - معمل اسمنت الكوفة الجديد Use of The Value Chain And Product Life Cycle In Evaluation The Competitive Advantage of Price

اسم المؤلف: امير عقيد كاظم العرداوي

اسم المشرف: ايمان محمد عبد الله الموسوي

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: التقنيات المالية والمحاسبية

الدرجة: ماجستير

الجامعة: جامعة الفرات الاوسط التقنية - الكلية التقنية الادارية - قسم التقنيات المالية والمحاسبية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

المستخلص: في السنوات الاخيرة حصل تغير كبير في استراتيجيات المحاسبة الادارية وخاصة في مجالات خفض الكلف وتقويم الاداء التنافسي، فقد استعملة مدخل سلسلة القيمة ودورة حياة المنتج، بسبب ما تعانيه انظمة التكاليف التقليدية من قصور اذ لا تفي بمتطلبات الادارة الحديثة، ولمو | In recent years, a significant change go in strategies of management accounting, especially in the areas of reducing costs and performance. The entrances of the value chain and the product life cycle, has been used Because of inability the traditional costs of as do not meet the requirements of the modern management. And to keep pace with progress in all fields, especially the industrial sector the researcher put his first.interest in this subject to the fact that the Kufa Cement plant is suffering from intense competition led to a decline in sales due to the dumping of the Iraqi market with various types of cement from various origins which cause cement product for 2015 at gradient phase and reflected negatively on its ability to survive and grow in the market and keep it.The subject of the current study highlight the role of the value chain and product life cycle to assess the price competitiveness experienced by the cement producer, through a focus on the targeted cost technique as one of modern technologies in industrial product pricing as it depends on the market approach in determining Competitive price that is through pleasing the customer and ensure their loyalty to the product.After crystallization of the conceptual framework and review of previous related research efforts, a study hypothesis was formulated and tested in General Company of Southern Cement - The Cement Kufa plant. in order to identify and use Value Chain tool in reducing of product life cycle cost through consensus between value chain activities efforts, that is, research and development activities, design, production, marketing, distribution, and customer service as well as supportive activities as the Infrastructure, activities Human Resource Management , activity Technology, activities and Purchases, activities. These goals came from the importance of the study, as its importance stems from the integration of the value chain and product life cycle in order to identify opportunities for cost reduction and assess the competitive advantage of the price. The main findings of the study as follows : 1. To analyze the value chain two methods, the first one is the analyze a series of internal value chain of the company, which is called (Porter), method where divide of the value chain activities into two groups of activities, the first consisting of five core activities and the other consistency four activities are in support, while the second method is the method of analysis of manufacturing value, which includes six activities starting from the birth of the idea and ended with provide the service to the customer2. Adopting target cost for the purpose of product pricing, particularly competing products in the manufacturing modem environment as required for the adoption of the target price (market price) of the product contender and then refer to calculate the target costs depending on the analysis of operations to the prime unit sub - activities and determine the costs and try to activate or cancel no - value added activities. The study concluded with a set of recommendations, the most important first : the need to apply the product life cycle as it contributes to the innovation product through the use of the value chain that determine the activities that add value and exclude activities that no value added through production process, and secondly : the company should work on reducing the price of the product or add a competitive edge before the product is up to the stage of deterioration is done either by reducing the profit margin target or target cost reduction.

مدى التزام مراقب الحسابات بمعيار فحص استمرارية المشروع من خلال الاجراءات التحليلية لغرض ابداء رايه : دراسة تطبيقية لعينة من مراقبي الحسابات في العراق Extent of Auditor'S Obligation To Examine The Standard of Continuity of The Project Through The Analytical Procedures For The Purpose of Expressing An Opinion - Practical Study of A Sample of Auditors In Iraq

اسم المؤلف: احمد غازي محمد البهادلي

اسم المشرف: علاء فريد عبد الاحد يوسف بطو

الموضوع العام: الادارة والاقتصاد

السنة: 2016

الموضوع الدقيق: التقنيات المالية والمحاسبية

الدرجة: ماجستير

الجامعة: جامعة الفرات الاوسط التقنية - الكلية التقنية الادارية - قسم التقنيات المالية والمحاسبية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

المستخلص: This research aims to identify the extent to which the auditor in the Audit Court and the offices of the auditors' guidelines of the international audit 570 standard as well as to identify the extent of compliance with the auditor to express an opinion sustainability of the project through the analytical procedures performed by, or find a relationship between the ISA's 570 continuity and ISA 520 analytical procedures, and also to identify the obstacles faced by the auditor of the sample in the application of criteria 570.520 the research aims also to contribute to the possibility of their application in the work of the auditor, As it purports search also to identify the most important subsequent events that may affect the continuity of the project and what are the guidelines mentioned by ISA 560 (subsequent events) to deal with such events, where he originated the goals of the problem suffered by the search of cases of inability to continue facing some economic projects, despite assurances from the administration that refer to the safety of the continuity of the project when preparing financial statements as the auditing profession career serving conflicting parties in interest who are users of financial statements so it is always keen to have her opinion the financial statements, which verified by offered as fair a sincere representation accounting information, Where he sought Search For his part, applied to the number of auditors in the Board of supreme audit and auditors of some of the auditors' offices in Iraq, to demonstrate the commitment of these monitors the standard of international scrutiny own 570 continuity when the screening process and appropriate evaluation of the imposition of continuity as well as the extent of their employment applications analytical procedures when examination of the process of the project's ability to continue under the ISA 520 (analytical procedures), as well as his role in the realization of subsequent events that may raise doubts about the project's viability, were examined or determine the scope of this commitment by extrapolating to a group of auditors' reports audit Court and the offices of the auditors and determine any observations and explanations that are consistent with the criteria as well as the preparation of questionnaires were distributed to a number of auditors has been hiring them also to promote the process of determining the extent of the auditor's commitment to two criteria, Research has recorded several conclusions in the side (theoretical and practical) of the most prominent of the hypothesis of continuity depend on a lot of accounting principles, a major accounting impose should the auditor examined and hosted and express an opinion about it under international scrutiny 570 standard, as well as he has to employ analytical procedures Forum contained in ISA 520, "analytical procedures" in order to help him get to items that carry a high rate of risk and may include doubt continuity indicators, as well as the research found that there are acceptable for application of international criteria vertebrae 570,520 by the auditors in Iraq.

استخدام موازنة البرامج والاداء لتطوير موازنة المشاريع الاستثمارية : محافظة بغداد حالة دراسية Using Budget And Performance Developing Investment Projects Budget : Baghdad Governorate - Case Study

اسم المؤلف: سهام محمد سلمان

اسم المشرف: عماد محمد علي عبد اللطيف العاني

الموضوع العام: الادارة والاقتصاد

السنة: 2016

الموضوع الدقيق: التقنيات المالية والمحاسبية

الدرجة: دبلوم عالي

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم التقنيات المالية والمحاسبية

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: بعد زيادة الصلاحيات والمسؤوليات للادارة المحلية وارتباطها في عدد من الوزارات والمديريات تتوجب احداث زيادة في التخصيصات والاعمال والمشاريع، من هنا وجوب تطوير الموازنة الاستثمارية لمحافظة بغداد بما يضمن تحسين مستوى العمل وزيادة القدرة على تقييم الاداء، وي | fter the increase in the powers and responsibilities of the local administration the association in a number of ministries and directorates entitled to the events of an increase in allocations and business ventures, from here should be the development of the investment budget for the province of Baghdad, to ensure the improvement of the level of work and increase the ability to assess performance, and is being done to find a new style in order to prepare the budget, but is the style of program budget and performance as this style of the features is to give an accurate picture of outputs And progress of the targets, particularly with regard to the allocation of investment projects it is necessary to follow the planning and fiscal policies to keep up with Jdidhomptkrh Hzhalttorat in order to implement its programs more accurately and rationalize expenditures and lower costs From here this study was to emphasize the need to apply the style of program budget and performance by dividing programs into activities, because this process helps to measure the cost of government activities and programs carried out by the local government in Baghdad implementation of projects shall be completed and find out the best use of resources efficiently and effectively and to rationalize spending financial order to achieve the set goals Most have exceeded this study, a group of Alasantajat including The use of budget items lead to a lack of monitoring and evaluation on the agenda of the projects that are accomplishing the province of Baghdad, and that if we continue this approach in planning and implementation will lead to the efficiency and effectiveness of the optimal use of resources in the completion of projects And that there is a need to implement programs and budget performance in implementation, as well as measuring labor productivity, which leads to the implementation of the work efficiently and effectively higher and lower costs The study concluded Mjmuahmn set of recommendations, including Adoption of indicators to evaluate the performance of work for both projects completed by Aladarhmahlah in Baghdad, as well as work under these indicators to determine the efficiency and effectiveness of the administration in executing projects and diagnose deviations and work on them, and the need to prepare internal reports about the activity of each project are accomplishing the measure of the volume of work، Measuring work efficiency, effectiveness index when setting speculative plan and during the actual accomplishment to achieve the proposed goals

تقييم اداء المصارف الشاملة في العراق Evaluation of Performance of Universal Banking In Iraq

اسم المؤلف: انتصار ابراهيم حمودي

اسم المشرف: صلاح الدين محمد امين عبد الحكيم الامام

الموضوع العام: الادارة والاقتصاد

السنة: 2007

الموضوع الدقيق: التقنيات المالية والمحاسبية

الدرجة: دبلوم عالي

الجامعة: الجامعة التقنية الوسطى - الكلية التقنية الادارية - قسم التقنيات المالية والمحاسبية

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: تعد الصيرفة الشاملة من الموضوعات المصرفية المهمة التي خطيت باهتمام كبير من قبل المصارف التجارية على المستوى العالمي خلال السنوات الاخيرة، فقد نضج خلال تلك السنوات توجه عن اهمية تطوير الاطار الهيكلي للمصارف التجارية بما يدعم التحول نحو الصيرفة الشاملة.ن | Universal Banking is considered as one of the important banking issues which have received a great attention from the international commercial banks during the last few years. This has resulted in a tendency towards the importance of developing the structure of the commercial banks in a manner which enhances the change towards the universal banking. Due to the importance of the banking sector in developing the world economies, Iraq had always been in need for adopting the System of Universal banking under the international challenges which it faces for its recent and future circumstances. Among This importance , this research was initiated , based on the following hypothesis : - " Inspire of adopting the universal banking system by the Iraqi banks , after the issue of Law No. ( 22 ) in 1997 , the Iraqi banks are Still lacking some deficiencies and weaknesses , which were the hurdles in front of the transition Process to Universal banks " The research focuses on one of the main issues of banking management, attempting to evaluate the performance of those banks which adopted. the universal banking system. Due to the importance of the banking sector in developing the Iraqi economy , Iraq is in need for adopting the system of Universal banking under the recent and future challenges. In order to reach the required aim of research for evaluating the performance , the researcher has taken detailed observations and conclusions of the ongoing progress and transactions which were taking place in ( Iraq stock Exchange ) Market through close work for several days , Where by all comments were made and revised with the sample banks ( Middle East investment bank and the commercial bank of Iraq ) to reach some conclusions adequate to the aim of research. the researcher has reached several conclusions , the most important of which are : 1. The state support , through the support of the central Bank of Iraq , to all Iraqi banks is crucial to secure the success of the banks in applying the theory of universal banking.2. The trend of universal banking has its Supporters and its opposes. The supporters try to concentrate on the systems advantages which include the variation policy of resources and uses and the ability to enter into big projects and work under the umbrella of big scale economies with achieving safety and profitability to these institutions , where as the opposes try to concentrate on the system's disadvantages represented the political and economic centralization and the aeration of competition, weakness of control , hiding of loosing activities the contradiction of interests and difficulty of performance evaluation. 3. Universal Banking needs ( amongst others ) the big entry of the commercial banks into the investment field , represented by establishing companies and to build an investment portfolio containing different stocks. This requires the banks to play a big role in the stock market to the extent of Creating this market, instead of abiding themselves by only making deposits in the foreign banks and buying and selling the Which are offered by the central bank of Iraq. 4. The transition of the Iraqi banks to the system of universal banking represents a great necessity to develop the money markets because it helps increasing the liquidly , depth and extent of these markets. 5. the main strategic challenge which faces the financial and banking sector in the following years is of two folds : the first of which is a structural connected to the presence of the sector it self and raising its ability to face the age of electronic banking and investment, and the second is functional connected to move the financial resources which are necessary to meet the requirements of the era of financing the economic development.