Abstract: Abstract This study aims at identifying the contribution fields of the professional associations and the Palestinian Universities in the improvement of professional performance for the external auditor. To achieve these objectives, a questionnaire has been managed, depending on previous and theoretical studies. It consisted of three parts addressed to the working and practicing auditors and the members of accounting departments at the faculties of commerce in Gaza Province. The distributed questionnaires were (160), and (112) were replied which represented (70%). The results of this study showed that the professional associations in Gaza Province have no control or governance on accounting and auditing profession just now. So, these associations are unable to lead and direct this profession. The methods of teaching the subjects through lectures, practical training and the applications on computer are sufficient to provide the graduate with the necessary information for the improvement of his professional performance. As, the auditing profession is modern, it needs great efforts from the professional associations and the professors of accounting departments to review the prequalification of graduates in order to stay against the competition of the foreign companies which have a high experience in accounting and auditing and will flow to our countries. The two researchers introduced a set of recommendations, the most important among them: The professional associations in Gaza Province must encourage the independence and the professional competence of the auditors, through the improvement of education and training quality. Encouraging the application of International Accounting and Auditing Standards through the preparation and verifying the financial statements. To make a new programs for the develop the graduates' level belonging to accounting departments to increase knowledge and skills, in addition to modify the trends of the graduates toward the employment through: Variation of teaching methods to participate in the group work, as well as establishing research abilities and skills of writing and analyzing the financial reports.

Abstract: Abstract The use of Cryptography of text Authentication has become a standard approach in many applications, particularly in Internet Security Protocols. This research describes a new approach of authentication text and can be applied to text chatting system. This work presents simple and practical constructions Message Authentication Code (MAC) based on a cryptographic hash function. The proposed MAC Code provides security and authenticity for any length of messages, furthermore it is fast and easy to implement. .

Abstract: Abstract A new algorithm has been developed by throughout this work in order to solve job assignment problems numerically. The algorithm is however suitable for small and big problems. The algorithm proves efficiency, because it eliminates big parts of possible outcome. The elimination of possible outcome increases with the size of problem. The Algorithm based on dividing the matrix into smaller matrices, then divided matrix into sub matrices. The formation of these small matrices in the bigger matrix is understood. Their places in the big matrix are also known. .

Abstract: Abstract The Organizational Citizenship behavior regarded as one of the modern managerial concepts which take a big consideration to the researchers of management because of its positive impact on the organizational variables. On this basis, the study aims at finding the nature of the relationship and the impact of organizational citizenship behavior on achieving of effectiveness. The study based on the basic hypothesis that "There is a correlative relationship and impact of organizational captainship behavior on the achieving of effectiveness". In order to achieve this, the researcher managed questionnaire distributed on (80) department head at Mosul University. The basic finding of the research is "There is a correlative relationship and appositive impact of organizational citizenship behavior on the effectiveness." The study concluded some recommendations that could support the positive aspects of this field and treat the drawbacks if it used in further studies. ً .

Abstract: Abstract This study aims at identifying the contribution fields of managing and organizing Elzakat funds and their effects on decreasing the poverty phenomenon in Gaza Province. To achieve the objectives of this study, a questionnaire has been developed depending on theoretical and previous studies. The questionnaire consisted of five parts, distributed to (102) managers of these societies, and the replied questionnaires were (91), which represent (89.2%). The researcher introduced a set of results; the political circumstances represent fundamental obstacles against the societies of charity working in Gaza Province. The Societies of charity working in Gaza Province executed productive and growth projects to contribute in decreasing the phenomenon of poverty and to encourage the self - sufficiency policy. The researcher introduced many recommendations; the societies of charity working at Elzakat in Gaza Province must concentrate on establishing the developmental projects which support the poor persons to depend on themselves through introducing suitable tools, Machines and equipments. Increasing the scientific and managerial workshops especially the economic and developmental for the employees at various societies working in Gaza Province will have a positive effect to manage and organize Elzakat funds that may be reflected on decease the poverty phenomenon. .

Abstract: Abstract Throughout the trend towards more financial globalization, the banking sector faced a number of new challenges, and it become more affected and more respondent to the international and national changes, such as technical developments, internationality of financial markets. The freeing of constraints precludes all the banking activities; so, financial freeing call for the necessity to find several options including (Banking privatization) to the rapid adjustment with the inputs of these challenges and convert them into true opportunities for growth and development during the future stage. The Iraqi banking sector is regarded as one of the sectors that face these challenges either a governmental or private banks. The Iraqi governmental banks form a large proportion in Iraqi banking market, specifically; AL - Rafidain Bank and that may call for studying the possibility of this bank privatization under its low profitability compared with other banks. .

Abstract: Abstract Purchase ethics are regarded as one of the basic standards that must be adopted by the organization in fulfilling purchase function as well as their role in promoting the ethical position toward clients and lesser the burdens of deformed image in the working society. This research shows first the concept of job morals their importance, and then focused on purchase ethics, and the importance for the organization and the aspects which it deals with them. Second, the research explains the moral and functional morals that decide and control the attitudes and behaviors whom they work in it, as well as to the moral considerations in the relations with purchasers and suppliers. The research concludes a set of results, the most important among them that there are differences in purchasing workers recognition in the industrial firms toward moral practices, and there is a weakness the recognition of the purchase responsible toward the social responsibility of suppliers .

Abstract: Abstract Computer is considered to be one of the consequences of the recent scientific and technological progress. Meanwhile, it is also considered as one of the supports that lead this progress. This makes it of great interest by the educators and the staff who worried about the educational process. The educational systems have taken care of the computer recalling using it either in the school administrations or in teaching. In this research, a system has been constructed to teach the visual basic using the enumerating teaching method by only listening of the user to the subject, and the reactive teaching with the user who leads the listener to the manner of constructing a program by himself step by step following the simple used method that supported by voice and photos, whereas the system consists of three levels (the first one is specific for beginners; the second is for medium level; and the third is for the level of advanced programmers). In each level there is a group of examples that used the reactive method in their presentations. Visual basic was chosen because it is a strong programming language preferred for designing the fronts and of its deal with the data bases. Moreover, it contains the characteristics of the Object Oriented Programming (OOP). The system was applied on a sample of 20 students from the Department of Computer Sciences. The results are positive according to the questionnaire used after the application of the system. .

Abstract: Abstract Banking is one of the most prominent activities that have been activated with International Developments, especially in both financial and economic aspects. Therefore, banks should be modified and incorporated with the developments through adopting many essential strategies that may help in continuing, competing and facing several challenges. Since globalization is one of most potential phenomena occurred in the financial activity, the research has shed light on reviewing globalization and other important challenges that banks may face and the requirements to be taken to incorporate with this phenomenon. First, banks should increase their capitals according to Basle committee requirements which are suitable for real risks that banks facing nowadays also technological development in information systems is one of challenges that lead to make change in financial business styles in order to decrease costs and obtain fastness and accuracy in the operations processes and fulfilling demands of customers, in order to achieve satisfaction and continue with their dealing with the bank. Customer nowadays is the first aim of banks in order to provide him with every modern and suitable to keep him dealing; increase his satisfaction and trying to seek for new customers. The research assured the exchange caused by globalization in the financial services structure. Liberation from conditions, regulations and legislation led the banks greatly to enter business aspects that have not been permitted before. Banks today became universal banks ones, they collect savings from all sectors and re - invest them in all sectors depending on varying strategy to decrease risks and enlarge returns in addition to practice investing banks business and banks that need a whole re - engineering for banks. Applying strategies of re - engineering and continues improvement demand applying concentration on getting competitive features for bank through decreasing costs, increasing returns and market portion, which the research adopted in details. .

Abstract: Abstract The importance of the electronic commerce has recently been realized during the 1990s of 20 century after modern technologies of communications were uncovered. Internet technology was among them that have been propounded to the businessmen in the developed and growing countries to trade out the goods and services. This can be said to be the electronic commerce. The notion needs not to meet both purchaser and buyer in the markets. This model of commerce may not take both time and distance at application. The importance of the current paper refers that electronic commerce is a way of increasing the competitive ability as to activate the small and middle projects and recreate new choices for free works, in addition to increase the strategy of the government transparently and enlarge the choices of progressed technology markets. The researches aims at explaining the trends of government development in the various developed countries and compare that with under development and Arab countries. The developed countries experiences can be centered within two aspects: - The first one included the theoretical background to the electronic commerce. - The second focused on the trends of electronic commerce development globally. .

Abstract: Abstract This search aims basically at studying the ability of applying the Standard of Borrowing Costs by the Palestinian General Contributing Manufacturing Companies (PGCMC). They were listed at Palestinian Securities Market. This done by doing a special questionnaire designed and distributed among employees who are working in the financial departments and responsible for preparing the financial statements in the ten examined companies. The results of the study revealed that: 1. Most of workers ensured the importance of preparing the financial statements according to the International Accounting Standards; this would increase the credibility of beneficiaries in these companies. 2. There is a wide awareness by the administration of the (PGCMC) to the essential of applying the Standard of Borrowing Costs. 3. There is a wide application of Standard of Borrowing Costs among examined companies. 4. The applied companies of the Standard of Borrowing Costs followed the rules of funding which are widely agreed the International Accounting Standards. The study recommended that the administration of companies should concern the application of international accounting standards and auditing standards to give the financial data more credibility locally and internationally. ً.

Abstract: Abstract Equations of six selected registered companies have been specified in Baghdad Stock Exchange's for the period during (1986 - 2000), that is Seemingly Unrelated Regression Equations (SURE) system. Ordinary Least Square (OLS) method has been used to estimate the parameter of the equations of the system in a separate way. It is regarded that it is from methods of solving single equation, and from the residuals for this method, the variance - covariance matrix have been obtained by the estimator of Seemingly Unrelated Regression to evaluate the parameters simultaneously in one batch for all the equations, and we reached an efficient and accuracy estimators for the equations of the system comparing with (OLS) method by employing the statistics package (SAS.9). .

Abstract: Abstract One of the principles of the development or improvement of any company or commercial establishment is demanded by the help of new or modern scientific which can help it to control its different activities whether in the present or in the future. This makes it affective and competent in the business. The study above shows one of these methods which are clearly which are clearly with Markov chains, especially in the possibility of its use when we want to describe the economic, administrative and financial phenomenon etc for the company or the commercial establishment. Markov chains can be used to state the problems which the company is faced and it can determine the development of these phenomena in the present and in the future by using statistical analysis for this chain in the phenomenon. .

Abstract: Abstract This study aimed at identifying the requirement of applying total quality management in the general administration of civil affairs and the readiness of the responsible for applying the total quality management and exploring the future policies which lead to apply the total quality management. The researcher used a descriptive analytical procedure for analysis the data and used questionnaire to collect data. The sample was some officers in the General Administration of Civil Affairs. The researcher used random sample (198 officers) from the total number of the officers (104 officers), then the researcher used statistical analysis (SPSS program). The most important results the researcher arrived to be that there are necessary requirement which are seen by the studying sample for total quality management application and there recommending which are desiring attention portend the studying sample represented by training requirement ,managing , organizing , motivating social and technical .The most important recommendation which are recommended by the researcher is the focusing and the training special sides satisfying with personal characters for the persons of the studying and studying all the Providing the required requirements and Investigating and analysis the results of this research which constitute a successful step towards applying total quality management and also for executing the business which the general administration of civil affairs. .

Abstract: Abstract The current research aims at comparing the classification of: the discriminate analysis and the neural networks as a technique of computer sciences and artificial intelligence. Then comparing their results with the actual medical diagnosis of oral cancer that has been done on a sample consisted of (37) outpatient to Al – Jumhoori and Al – Salam Hospitals. In order to achieve the aims of the study, the data - base have been programmed via visual basic (v.6). The process includes all the medical data sheets for diagnosis (attached 1). In the discriminate analysis, three standards consisted of discriminate function. Finding the cut of point, the (rate of error) on the samples that includes (14), cases diagnosed medically (23), cases out of disease. The research demonstrated the discriminate function that can be used to distinct among with and without infected through knowing, cut of point amounted (-21.3), additionally knowing the rate of error referred in the end of the research that give a power of the discriminate function. A simplified perception neural network has been used as a successful procedure in classifying the cases of infected and non infected patients. By using (θ = 0.75, & (η = 0.020) as a threshold value and training rate respectively. In comparing what has been done in discriminate analysis and neural networks perception via input a number new cases then classifying them according to the medical diagnosis done, showed a great coincidence in results .

Abstract: Abstract Various regression models have been used to estimate the effect of economic variables in stock markets development using pooled time series - cross sectional data from 1994-2002. It is found that gross domestic product, saving ratio, the ratio of domestic credit presented to private sector and value traded ratio were significantly explain market capitalization ratio. Whereas inflation rate, investment ratio and money supply ratio don’t explain market capitalization ratio. Also we found that stock market Development and financial intermediate development are complements rather than substitute. .