Vol. 30 No. 91 (2008)
Articles
Abstract: ABSTRACT Forecasting has recently been considered one of the most important topics in the financial investment scopes. The indelible investor may desire to uncover some aspects from uncertainty that associate with the investment decision making process, which make him rely heavily on the various analytical audits for arriving to more accurate forecasts, and support the decision making process. The research focused on using and applying number of the linear models, besides applying the back propagation Neural Networks estimating and testing the accuracy of indices closing prices forecasts' in Arab capital markets, depending on the time series for period between [1/1/2004 – 16/10/2004], and finding the best model that will be a form of depending on the results of the accuracy tools. The research concluded that the back propagation Neural Networks had the tremendous power for forecasting and it overcomes all linear models in the forecasting with depending on the results of the accuracy tools, which reversed lower value for back propagation model than linear models for the same period. .
Abstract: ABSTRACT Through API, Windows application can request the aid of the operating system. So, controlling API's call allows getting access and controlling other programs. The idea of this research relies upon the technique of directly manipulating and modifying API code in memory at run time. The research presents software that injects a DLL using Windows hook technique into processes address space. The injected DLL replaces each desired API function with a new function. So, any call made by those processes to the controlled API will cause to call the new replacement function. This technique had been applied on a number of API functions and dealt with files in order to control file manipulation operations which uses programs in the system. Microsoft visual C++ version 6.0 is used by the researcher to develop the software. .
Abstract: ABSTRACT The current research concentrates on designing and applying an intelligent information system by the use of (Oracle). Distributed Database Management System based on multi - agents manufacturing process, in order to produce a new product by using the available potentialities of the company or by cooperating partners in the next future within the concept of the Virtual Manufacturing. Every Agent (user) has its own roles and privileges. The virtual manufacturing is a powerful production philosophy to provide a modeling and simulation to "manufacturing in the computer. The research has special objectives in innovating a network among the Multi - Agents in the Designed Proposed System and Planning priorities for Job Sequencing by the use of Genetic Algorithm logic. The product is designed in this agent by the use of the AutoCAD2004 software according to the specifications requested by the customer and the manufacturing capabilities of the company. Supervisor Agent has a vital and essential role in achieving compatibility and integration among the agents. It has the role of the DBA. The application results indicate that the VM philosophy has been performed efficiently by the use of the intelligent Multi – Agents which is managed and which attains integration by the server Agent that uses the available interfaces as Oracle DDBMS capabilities such as DDE, OLE and run – product. These capabilities have contributed in achieving quick response to the customers' orders. .
Abstract: ABSTRACT The present study shows the description on the situation of Dental Faculty members in 2004, in terms of the development of the concept of the Information Technology (IT). The strategy of questionnaires has been treated in this study to see the aspects of training needs responded by the faculty members and what type of the modules they seek to take. The study hypothesized that the academic staff in the faculty is in need for refresher courses, workshops and various seminars in the field of IT as a result of the global development in their fields of study and application. The study also provides a formal description to the effect of the IT, the computer implementation and web-site links in the fields of academic research. The study concluded that IT is habitually an essential template in order to develop the individual and academic abilities on the one hand and to keep coming with the excessive progress in the computerized information systems in the worldwide as well as the urgent need to develop the techniques of the academic teaching in the college. .
Abstract: ABSTRACT This study aims at identifying the problems resulting from using the statistical sample in auditing and the contribution fields of the external auditor to decrease its effects on the financial statements. To achieve these objectives, two questionnaires have been designed; depending on previous and theoretical studies consisted of five parts addressed to the external auditors in Gaza - Province. The distributed questionnaires were (85), and (68) were replied which represent (80%). The results of this study showed that the appearance of problems in applying the statistical sample by the external auditors in Gaza – Province, such as: To select the sample plan, defining the population and sample size, to select the elements of sample and the final evaluation of sample results. The researcher introduced a set of recommendations; the most important among them, the auditor must select the sample randomly without bias. The procedures must be applied on all financial transactions, taking into consideration the objectives of selecting the sample and the nature of evidence required. The auditor must be fully aware of the sample results, nature, reasons of errors and its effect on the financial statements. The effect of the internal control system and accounting data are developed when the errors resulting from the Management override the internal controls. The auditor must evaluate the sample results and request from Management to search for the discovered errors and to make the necessary changes and its effects on the auditing report. Opening professional workshops for the external auditors in Gaza- Province to training them to use the modern trends in auditing: Using the statistical sample metho .
Abstract: ABSTRACT The continuous rapid changes caused environmental challenge that had echoes on the activities of business organizations in general and banking ones in particular. Agents are among the most important external environmental factors that should be considered. There should be fulfillment of the agents' desires and needs, and important ways of attracting the new agents via controlling various changes of selling. The purpose behind controlling these changes is controlling of the largest marketing shares. This thing may affect the results of the business of the organizations and the activity of their financial transactions. These things are not empty of financial risks that threaten business organizations in general and banking in particular. Banking and financial literature made the field of studying the effect on the net results of the banking and financial organizations prior. This research takes into consideration the direct and indirect connection of those dimensions with the business organizations throwing light on the dimension of the agents as an external environmental variable concerned with banks. The problem of the research lies in the quests of the nature of the direct influence of the agents on the results of banks transactions via financial risks made by agents. In order to know the nature of the direct and indirect influence of the variables, the research depends on one pf the advanced statistical devises, path analysis. This device is employed in disclosing the nature of the direct influence between the causal variable and the influence ones in addition to the indirect influence in the presence of other causal variable. A sample of private Iraqi banks that work in the Iraqi banking hours has been selected as the field of study from 1993 - 2000, the research concluded a group of inferences. The most important inference is that agents indirectly influenced. The results of business this influence is represented by benefits and with a quantity which is less than the amount of the direct influence. The financial risks caused by the agents are takes into consideration. .
Abstract: ABSTRACT The research aims to specify the impact of knowledge conversion in the functional policies for the management of human resources in some industrial companies at Ninevah Province. This has been done by applying theoretical model via considering the natural and the connection between the knowledge conversion variables. The conversion variables are expressed by knowledge changing and the functional policies for the management of human resources. They have basic brattices of human resources management such as employment policy and the policy of evaluating individual's performance. A hypothetical model established, reflected the nature of the industrial interception among variables. This is clarified by main and sub hypotheses of applying some statistical tools of the data collected by means of questionnaire some organizations; the community of the study in Ninevah Province. The study concluded into several results as improving the hypothesis and suggesting a number of recommendations that concentrated the impact of knowledge conversion in functional policies for the management of human resources. .
Abstract: ABSTRACT The current study aims at identifying the role of banks in fighting the phenomenon of money laundering to protect the national economy. The study depended upon the theoretical and previous studies to achieve the objectives of the study. A questionnaire has been designed, addressed to the working banks in Gaza Province - Palestine. The questionnaires were (42), the respondents were (36) acceptable for analysis which represented (85.71%). The results of the study showed the effects arising from money laundering are to upset the national and international economy. It also leads to the destruction of the successful economic projects. The vibration of the financial markets especially the growing up projects may lead to the failure of the financial system. The researcher introduced many recommendations. The most important among them is: It is necessary to regional and international cooperation to fight money laundering and other economic crimes. This is because there are international bands having locations in different countries, such as currency fraud bands. The necessity of opening workshops during the service of bank’s employees in ethics of public employment and public investigation the may enable them to support the fighting of money laundering. .
Abstract: ABSTRACT Any innovated technique introduced for images compression should be mixed between both, rapid transmission and lossless compression. The most important consideration is the selection of an encoding technique that reduces image data into lowest number of elements with a sufficient distinguishing features as well as a sufficient saving of information. The paper aims at developing the encoding algorithm using the method of (Tamplets Matching) and identifying the less possible required data to obtain a reduced size of resulting data without losing any of the image information. The modification has included data saving formula, as well as the addition primary stage (preprocessing) as an initial processing to prepare the image for encoding, which is considered the stage of constructing image skeleton through thinning, erosion and pruning processes. The modified algorithm has been applied on files with various images contents without preprocessing and a compression percentage has been obtained in the size of the final file by an average of (67%).i.e. data reduction percentage of (33%) in the size of the final file. However, when the preprocessing was added, compression percentage was of (54%).i.e. reduction percentage of (46%). (46%).
Abstract: ABSTRACT The financial sector in the growing countries generally includes the financial market liberation which is distorted by the financial restriction, the removal of the restraints on the capital, the circulation of foreign currency and interest rates, the decrease of joining barriers in the banking sector, the use of new means and privatization of banks and the introduction of changes on the ownership frameworks. All these are done in return for achieving several benefits. The subject of financial liberation has been of interest by the Arab countries during the last decades, in spite of the difference of their economical frameworks, because of the important role of financial sector in the reinforcing the economical increase. Iraq has followed the rapid method in the financial liberation in the absence of its support, which is represented by the economical stability and the financial reformation. However, Egypt has followed the gradual method in the reformation. The success of latter method is approved in spite of the increase of social cost which was about the collapse, defiantly in the last years. The study concluded that the financial liberation experiment is not able to achieve its looking for aims in Iraq only if the fitting environment which is manifested by this economic stability and the financial reformation exist and suitable timing to begin with the liberation steps according to the gradual method is chosen. .
Abstract: ABSTRACT The Multicollinearity among the explanatory variables in the Multiple Regression Model is a problem that has effects and serious reflections on the accuracy estimation of the Model Parameters, and these effects may be varied in degrees according to the strength or weakness of the multicollinearity among the explanatory variables. The factors analysis is one of the important statistics manners that capable to the treatment of the multicollinearity in the Multiple Regression Model. This manner is used to Treat the Multicollinearity problem and to specifying the effective variables on the wheat world prices by two mathematical functions. The first one is by the variables that direct the effects to the wheat world prices and the other by adding the crises internationalism variables which is curtness, wars, finance and monetary crises and petrol shocks in order to estimate the parameters used (MINITAB) Package. .
Abstract: ABSTRACT The theoretical contributions in many the economic literature on determinants of agricultural growth stated that agricultural sector is the main source of providing food and foreign currency in addition to being a market for marketing agricultural goods. Despite the importance of such sector, the agricultural growth is still facing a number of determinants that are related to the historical development of economic thought. The importance of the study lies in observing food deficiency suffered by Iraq as food production is not enough for population needs that are increasing in comparison with food production. The study aims at estimating and analyzing the main determinants that vary in their effects on the growth of agricultural production for the period 1980- 2005 depending on the hypothesis that agriculture in Iraq is facing some factors that limit its growth. To select the study hypothesis, some variables, including agricultural work, invested capital in agriculture, mechanical technology, chemical technology and the planted areas, are used as dependent variables that represented the main determinants while values of agricultural production are used as dependent variable. A standard model with various forms and multi linear regression style has been used for the purpose of estimation and analysis. The main conclusions drawn are: Iraqi agriculture is subject to certain determinant that variously affect and limit its growth, thus reducing agricultural production. Empirical results showed the significance of (invested capital in agriculture, mechanical technology, chemical technology and planted areas). These variables have positively increased agricultural product. Agricultural work was not significant in the estimated model. .
Abstract: ABSTRACT Throughout the last two decades, the world has witnessed important radical changes. The cotemporary work organizations have conceived the future positions and tried to develop styles and methods of its performance and to modernize them, as well as looking for what is new and invented in the field of information technologies and modern communications. This is to direct the efforts to face many challenges in industrial environment: This will help in developing administrative, technical and marketing procedure by getting the information technologies rapidly and the process to take the decision. As well as, preserve customers; look for new ones, compete the similar organizations the ability to grow in huge markets. Thus, the paper comes to show the relation significant of Information Technologies in the marketing performance inside the organization. Through the statistical analysis of the data, it is clear that there is a correlation effect between information technologies and marketing performance and thus the organization should work to enhance Information Technology by providing tools and equipments as well as experts and necessary efficiencies to keep (IT) to promote the level of marketing performance and achieving the feature of supremacy upon competitions. .
Abstract: ABSTRACT The capital adequacy considers one of the most contemporary issues. It occupied the increasing importance and took the consideration in the light of universal development in the financial and banking field with the financial liberalization in the universal financial markets. Basle II rules and how to apply it, is the important function of the banks, because of increased competition and risk facing the banking industry. The commitments of banks in general and Arabic banks with these rules will help it to support the financial ability and the competition in the banking markets to ensure the existence, continuation and the growth in the light of continues development which facing the bank risk in the banking work. The present research deals with the capital adequacy in the Arabic banks as a sample before realistic committed with Basel II rules which started at 2007 and the procedures adopted by banks to support the capital adequacy which deals with new rules. The research concludes that the rate of capital adequacy in Arabic banks as a sample was reduced through out the shifting period in applying the new rules. .
Abstract: ABSTRACT The current paper aims at studying the relationship between financial markets and economic growth. There is a gradual controversial among economists about a question that say if financial markets may cause economic growth or if financial markets is a real result for the increased economic activity ? or both states. The paper included an introduction and three basic themes .The first represents theoretical concepts the second is the empirical aspect in which sample states are divided according to their financial development. The third deals with the empirical results by using" The Panel Date" and finally conclusions and recommendations. The most important results of this paper is the difference of financial markets in economic growth among countries by the difference in its financial and economic development. Also, economic policies for these countries and most results for the tests showed that countries of financial development are being affected by financial markets largely and efficiently on economic growth. Economic growth may affect in increasing the efficiency and the completion of its duty for the financial markets. The opposite is the right for states of reduced financial development. .
Abstract: ABSTRACT The electronic commerce has become a term exceed more than any expectation. The modern form emergence has recently co occurred for eight years ago constituted a very important position however to the academic and commercial spheres to be highly level. In fact there are many tools to the users of communications locality or internationally may be well observed studying. This is because of the applicability in the electronic commerce in Mosul City. The current research tries to focus on the best practices, and seek the situation of the electronic commerce idiosyncrasy market, because the dealers in the market are in the epistemic level from electronic commerce field and communications generally. This may lead to overcome the current idea that there is no modern practice of application in the field of communications and commercial treatment in Mosul City. .