Abstract: In order to determine the accounting concepts relevant to application in Islamic banks the paper intial the Islamic banks as the concept and principles used. Then go on the goals it seek and the merits of Islamic bank comparing with usary bank. Then we go on the role of Islamic bank on the social justice. Then the paper presents the most important concepts principle, posulate which is relevant to bank activities

Abstract: The aggravation of challenges faced by the business organizations especially thecompetitive ones moving towards the expansion of the horizons that should be recognizedby the administration and we should consider the effect of these on the list of its decisionby which the marketing function is one of them. It seems that the case of dealing with newmarkets based on building innovative dynamics, therefore, the marketing mixture should berearranged to gourmet the effect on the markets that may ascribe with variant pre-requestfor customers in order to reconstruct the strategic abilities to face all the challenges on thebases of the philosophy on dynamic ability and sustain competitive criterion for theorganization. This sorting criterion may attract a new customer and keep the others andlearing relationship diagnosis, the suitable expectation, the accurate expedition for theirneeds. This study focuses on the academic and practical contents that the tested companiesability to face the violent competition in the local markets before participating in Arab orregional markets. Hence, the main aim of the study is to frame the contents the marketingdecisions and the strategic abilities as well as the effect of the competitive criteria forcompanies. Two hypotheses are involved in this study. The first is related to the range ofexplaining the contents of the marketing decisions for the strategic ability for the company,and the second in related to the degree of participating in from identifying the range ofcompetitive criterion. The research concluded to my results and aims.

Abstract: The big Joint- Stock Companies are scattering all over the world with its branches andfactories. This Leads the increasing of materiality for the financial information which areusually attached with the external auditor's report as a source of information that will servebusinessmen and financial establishments in making decisions either in investments or infinancing.The two researchers perceive that the auditor's report must comply with the needs ofusers of financial statements in the fields as mentioned above. The report must expressclearly about fairness and reliability to enable the users to study the investments andfinancing decisions which serve Banks & Credit Establishments, Shareholders, Creditorsand Financial Analysts, in Gaza- Zone, Palestine State.

Abstract: The relationship between Human Resource Strategies and Total Quality ManagementApproach. The research deals with the study and analysis of the relationship and the impactbetween some of Human Resources Management Strategies & development and TotalQuality Approach. Regarding to the theoretical frame, this study has adopted. HumanResource Management Strategies and it relation with organization strategy. Furthermore,the study present the concept of Total Quality Management and related relationship withHuman Resources Management. Governmental industry sector in Ninevah Governorate hasbeen chosed to be domain of the field aspect performing, and five industry organizationshas been selected where data collected by questionnaires of managers of all levels. In theseorganizations results marked the presence of significant correlation between HumanResources Management Strategies and Total Quality Approach.

Abstract: Managerial information system development is considered as an effective instrumentfor organization coping with the economical, social, and technical change, as well as theirsurroundings. Beside this, it assists organizations in facing the contemporary problem, andchallenges of the future. And because of the importance of the information system of thecompanies, this study deal with the development the production information system in theState Establishment for the Production Ready Made in Al-Sulaimani by application ofinformation technology.Thus, the study adopted a comprehensive investigation of analysis, diagnosing theweaknesses in the present system and proposed a new programming system.

Abstract: Government expenditure expresses many positive effects on gross domestic productirrespective to the shape it takes. The degree of influence depends mainly on many factorsrelated to the nature of the economy. Oman as a gulf state, its economic structure isdominated by extraction sector, the output of this sector normally headed to abroad. Thissituation makes the export sector the most influential sector in the economy. Nevertheless,it appeared that government expenditure in Oman had experienced a positive effect, butcould not be regarded as a stimulus to the economy. This does not mean that governmentactivity is useless. On the contrary this activity remains of great importance.

Abstract: This study trying to find solution to the problems concerning with foreign currencybelong to multinational companies, under the international accounting. The research paperdiscusses the concept of the international accounting and the problems belong to this kindof accounting. Those problems have been investigated through many ways. Internationalaccounting standard no. 21 which is concerning with treatment of the change of the pricesof the foreign currencies has been studied. That is necessary to discussing the abilityteaching the international accounting with other lessons for accountancy departments inorder to escort with other sciences .The Iraq accounting standards committee should issueaccounting standard and determining the right way to treat the problems transforming theforeign currencies for multinataional companies

Abstract: E-.commerce is one of contemporary variables which appear in Economic life; It'sdirectly effect in capital flow. The electronic trade off lead to facility of all kind of capitalflow alike of foreign direct investment and foreign portfolio investment or others.The competitive among south east to attract foreign capital flow becomes reality, thiscountry introduce a lot of guarantee and privilege, in front of this evolution, the study try todiscover the effect of E. commerce on the capital flow besides of the another variablessuch as GDP , exchange rate , inflation, foreign trade since 1970-2002.

Abstract: The improving of national accounting according to the economical and environmentalchanges is regarded as an important matter, specially that the national accounting isregarded as a means to measure and analyze the monetary flows from economic units,which produce goods and services, and among the consumers households for these goodsand services at the cost of factors of production. As a goal of national accounting is toprovide an accurate data and information to express the level of economical and socialwalfare. But it will be imperfect unless it is correlated with the listing of the movement andinventory of exhausting the natural resources, environmental degradation, as well as todefences of environmental protection, that was based on specific environment indicatorsfrom environment professionals, expressed by physical and monetary criteria, during aperiod of time consistent with the nature of time period adopted in national accounting,which is one year only. This is called the environmental accounting, which must be linkedwith the national accounting, either accounting to terms complemented to nationalaccounting, or a guideline accompanied it, based on an accounting treatments sharedbetween the introspection the present economic reality with what it includes to futuregenerations.