Abstract: Abstract This study aims to verify the quality level of services provided by the banks in Dohuk City in terms of customers' viewpoint. The study adopted the attitudes of a sample of related customers to conclude the results. The sample included 300 customer of AL - Rashid and AL-Rafidain Banks; these were chosen randomly in order to collect the information from the field. For this reason a questionnaire had been developed. Several statistical tools examined the hypothesis of the study. The study concluded that there was a positive evaluation for the high quality of services provided by the banks. In addition, there was a variance in the relative importance concerning how consumers evaluate the quality level of services provided banks. The study recommends the need to maintain and improve the continuity of the quality of services by the management of the banks in order to provide better services to customers.. .

Abstract: Abstract In this empirical study, modeling the exchange rate of the Jordanian Dinar and US Dollar against the Israeli Sheikl is done by using the ARIMA and Transfer Function models. I demonstrated the importance of outlier detection and adjustment through the parameters significances and the moderate change in forecasted values. I come up with the conclusion that the transfer function forecasts better track the data as compared to the ARIMA forecasts. By this study, I added new empirical evidence on the important of transfer function modeling that is forward-looking. It will capture both the immediate and longer term effects of intervention. .

Abstract: Abstract Two subjects have been treated by the current paper. Tremendously, the total productive maintenance and corporative quality management are important. They are considered dependant by several organizations in order to provide high quality products as being satisfied with infra structure of the organization (machines, devices, tools, modern systems of maintenance) may contribute to achieve incremental without unmarked stop then enable the organizations to control the almost outputs productions and services processes. As well as, achieving zero stoppages and events. This may consequently be resulted in systematic working in the device, demolish the losses and encourage the incremental development. As for corporate quality management, the recognition of the role played by this subject is spilled on the achievement of the organizations (particularly Japanese) to yield the high quality of success via meeting the customer's needs and overcoming expectations. It may be taken as basis of the productive systems to encourage this subject to be analyzed well in the Iraqi environment, seeing the relations, shed light on the reality of maintenance and success the program of corporate quality management in factory under study. .

Abstract: Abstract The current research studies and analyzes the relation between user involvement, management information system, construction and implementation. So, the Central Library in Mosul University has been specified that as filed studying, research problem are restricted in the absence of information systems. This may lead to weakens in a whole performance. The research aims to produce a comprehensive concept and who is transacted in it. The research reaches into some recommendations; they enhancing the research hypothesis, like found incorporeal and effective relationship between user involvement and Management Information Systems Constructions. .

Abstract: Abstract The indicator is a numeric value used in measurement of changes happens in the capital market as well as stock markets. There are many advantages for the indicator such as it is used to summarize the total market performance if it is expression in honesty level about all items in building it. Value method is regarded as one of the most potential methods in constructing indicators. Several international and Arab financial markets have been demonstrated. Saudi Arabia is amongst the Arab world financial markets as to have huge value assets (Riyadh Stock Market). The research quests, however, for the possibility that the indicator may reflect the market performance, then the current economic situation in the country. The study has been delineated in terms of two aspects: First: the conceptual one is a group of concepts on the indicator, usage and the way that the construction has been furcated. Additionally, the international indicators were taken in this context. The conceptual one has recreated a facility for the analytical (Second) aspect. Daily and monthly issued data by financial market periodically for year 2006 and on web site were managed. On this basis, aspects have been tested on the research problem. Consequently, the research concluded a group of results that the indicator reflects on market situation and the economic performance, because there is a vast variance on the sector level, as well as the rate of company’s shareholding in the gross market values that may drastically be postulated in constructing the indicator. .

Abstract: Abstract The current study tries to shed light on the phenomenon of change resistance, which is considered one of potential negative phenomena that may be attributed to the failure of any effort exerted to develop the organization. Many researchers tried to explain this phenomenon that may be affected by the administrative approach used to encounter it. Adopting suitable administrative technique perhaps contribute a considerable extent in decreasing such resistance. To invest the theoretical frameworks of this subject in the fields, this study deals with the problem of change resistance in the General Company for Ready - Made Clothes Industry in Mosul City and guides the administration's efforts to choose the suitable administrative approach. The current study adopted a questionnaire prepared for this target and distributed among managers of intermediate administration in the company. Analyzing the data statistically, it became obvious that there is a significant correlation between the change resistance and the administrative techniques required to encounter it. The study showed some suggestions. The most distinct one is the necessity of establishing and spreading education of change as well as participating administrators in change the decisions - making for the interest of company. .

Abstract: Abstract The notion of value at risk has been seen as a method that can be broken down to demonstrate the facets of the risks in the business institutions especially the fanatical ones. The value at risk can generally be manipulated as an accurate module to estimate the worst loss expected through the temporal range founded under the market natural conditions on the one hand and the identified level of trust on the other. The current study is subjected to the real financial notifications by markets. The generative notifications were from 1998 to the 12th of 2002 that represented 60 notification allocated to the revenues, the market prices and the merchant period and the artificial neural networks (ANN) has been used in order to testing hypothesis. The most prominent results of the study are the difficulty to integrate the concepts of value and risk management that can never be true in all circumstances. This can be reflected to the formulation of decision-making process under the risk conditions. .

Abstract: Abstract The traditional costing methods are unable to allocate the indirect manufacturing costs in providing accurate costing information to support the process of decision - making. Attention has been directed towards pursuing a new method to assign and distribute the costs called "Activity Based Costing Method", because this method proved accuracy in assigning and distributing the required results to support the supplying of management needs. The two researchers perceived that there is a possibility to use activity based costing method on the educational services sector in the Islamic University of Gaza, as the industrial sector has the advantage from this activity to measure cost for defining the pricing of these services with an objective bases. .

Abstract: Abstract The current study aims at treating the inflation resulting from the increasing of demand, the cost push and the structural inflation. Studying the factors of incidence in order to achieve the solutions for this treatment, it is known that the accounting part will be affected by inflation phenomenon, because it may reflect the results of the economic and financial policies which represents in the balance of payment and public budget. To realize the practical of this objective, the researcher designed a questionnaire depending upon of previous studies and the theoretical framework. The questionnaire is distributed to the professors of economic and accounting department at Palestinian universities in Gaza – Province and to the managers of economic departments at the public sector. The results of this study showed that the inflation phenomenon is a currency matter, due to the increase of currency more than the quantity of production. Also, the inflation resulting from structural factors appeared in the existence of defects in the structure of national economy. It is difficult however to overcome it in a short period. The inflation regarding the performance of economical projects about profitability is prerequisite for the evaluation of changes on the economic resources. The researcher introduces a set of recommendations to reduce the severity of inflation phenomenon in case the existence of a big quantity of currency, the increase of prices for goods and services owing to the increase of its costs, the treatment of defects which are connected with economic depression, the challenges of development, the nature of development process in Palestine and the effect of accounting disclosure in the financial statements under the protection of inflation phenomenon. ً.

Abstract: Abstract The environmental issue has widely become global major concern, since the sixties of the latest century. Awareness to the environmental issue has been tremendously increased in the advanced counties, business organizations and consumers. Accordingly, a new concept has been developed known as Green Marketing which is based on social and societal marketing. Also, a new trend has appeared in this field known as environmental based market that makes the profit, which is gained by this trend, is coincided with the needs of the consumers and social values. Particular emphasis is given to the environment and its contribution to lower production costs, increase selling and increase profits. Unfortunately, this issue has been most neglected in Iraq and never been treated with properly. The size of the challenges which is found by the Iraqi consumer in the present circumstances is great. Pollution is greatly increased as confirmed by the international and national reports. This paper highlights the role of marketing based on environmental awareness for business organizations and consumers. An invitation is made to adapt Green Marketing based on healthy environment. .

Abstract: Abstract Throughout the study of the research problem, it is possible to say that the standards of ethical profession in countenance are considered to be one of the modern aspects. The researcher opinions are to be mostly challenging to the accountancy as a way of fallacy. It may evacuate this profession out of goals via providing valuable, objective, normality and truthful data. It is the selection of the skilful accouter to the best way that may keep coming with the context. The required flexibility is included in terms of the alternatives and methods of accountancy, if there was according to the accountancy system, if it not there would be a sort of swindle and fallacy. The standards of accountancy has sought flexibility to the account anent within the alternatives, on the basis that h/she has to choose the more rightful way to the activity of the economy of company. It is provided that the account anent should confirm the neutrality and bias towards the right of certain party. The data have to be authentic about the economic status and conformity. The bases and the ethical standards of the accountancy profession however states that the account anent should select the accountancy way according to a satisfaction and not intended habit to reach to previously limited results of fallacy of the financial status. According to this preview it is possible to say that the creative accountancy is the exploitation to the account to the ability to provide the financial data is however illogical, almost that s/he is not the unique liable on the bills, but the internal controller has to check for the authenticity of documents. The account knows the liability of the internal and external controller and the ability to see the suitability of measures to ensure the accuracy of accountancy assets depended by the account. .

Abstract: Abstract The current paper tackles the combination of the genetic Algorithm with scheduling the multiprocessor by browsing the two algorithms for dependent tasks and non preemptive. The first algorithm is the highest level first estimated time (HLFET), and the second algorithm is smallest co -level first with estimated time (SCFET). The genetic algorithm proved to be powerful, efficient and appeared the feasible solution among many solutions; that minimize the schedule length (execution time) to find the optimal scheduling. In this research, it is proposed a genetic algorithm that finds a good combination of two list algorithms to produce a schedule with shortest schedule length. The results of the experiments showed that scheduling found with the proposed two list scheduling genetic algorithms outperform those found with each one of the two lists scheduling alone. .