Abstract: Abstract Inflation has been considered one of the most essential variants. The economists have given the unique priority, and attracted the analysts of financial markets, so it is one of the external factors that have an effective role in developing the financial stock markets. The aim of the current paper is to measure the effect of inflation on stock markets of Arab countries. They are market value of stocks, number of companies registered in markets, rate of circulation, price indicators, value of stocks within the econometric model and other interpretive variants such as exchange rate, per capita income, budget deficit. The research concluded that the inflation has its negative, inconsiderable and statistical effect on the value of financial stocks as a rate of gross local income. The number of stocks available, as there was no significant effect on other indicators. The per capita income has been emerged to interpret the variants in almost stock markets indicators studied. The financial policy of budget deficit has a significant effect on stock markets in Arab countries. .

Abstract: Abstract The admission of tax aspects to the financial lists may be varied with the taxes confessions presented by the individual projects. This sort of variance probably a result of set of causes embodied in the query of research problem, the results of admission and refusal of the financial lists. Data have been collected in Erbil Income Taxes Directorate No.1/Companies Dept. The most potential reasons of financial lists admission and refusal have been acknowledged, the very consequences of financial no – trust, identifying the liability of each concerned party during the tax, proposing a group of conditions and requirements of the financial lists submitted by the individual projects and partnerships. A group of results have been summarized as follows: Despite the fact that the increasing in the individual projects and partnerships, the almost part of company's owners usually do not submit the financial lists of their companies to the tax aspects. This is pledged by habitual refusal according to many reasons, and the tax aspects may sometimes depend on assessments to come up with coercive and inaccurate results. .

Abstract: Abstract The current study aims at promoting the major concepts and important elements of evaluating the performance efficiency as the effective tool by which the services and productive organizations can possibly monitor the goal deviations occurred. Additionally, the organization must know the benefits and usages of human and financial resources in order to gain the higher efficiency. This process can magnificently be increased among health institutions for potentially usages nationwide. This is because the services are indispensable for public care and health prevention .

Abstract: Abstract This research aimed to the information systems which form the internal environment of human body this time. How he gets data and from where? How he treats them and whom they concerned? Who are the beneficiaries of their services? After an extended study the authors concluded several elements and they fell in two categories: First, concerned with the answers of mentioned questions which deal with its characterization is not different from other information system except what concerned internal environment , as is depend on obtaining data from external available sources by the five senses and the stored in data bases (human memory) by retrieval system (remembering aspect) , then it transferred by attaching system (nervous system) to treatment unit (mind perception process) which treat them to produce information needed the beneficiaries among them are the mind processes and the rest of the human body . Second contains the results of the field study which conducted on a sample of (186) persons as far as the form of existing relationship between the system (as an independent variable) and the process of making human decisions which represented by purchasing decisions of consumers (as dependent variable) which proved its significance and positive , and that on correlation level . Given that the authors recommend in their individual, organizational and social recommendations on the importance of enhancing the different cultural affairs of persons, as it, is a responsibility concerned not only these persons, but also extended to include the organization in which they work, and the society in which they live. .

Abstract: Abstract The specialist of economic history and thought may find that the events are always intercepted with the mental frames that limit the economic role of the country (state) since the establishment of the so-called state till now. This study is concerned with the study of the state interference in the economic efficiency during in the Islamic Middle age. Two ecologies have been selected in terms of one period. The western environment that has been reckoned to the age called (renaissance era), and the Islamic Arab environment. The Khaldoni Model has been considered according to the economic thought. The study has been founded as a comparison between two ecologies. In the western world, the nation country (state) established which was based on the secular thought. The major role was a comprehensive one for the coincidence of the benefits by businessmen and merchants, with kings and judges. In Islamic era, Ibn Khaldoon presented the role of the country (state) according to the construction, the stages of development, and this sort of relationship with the constructions (civilization). The study concluded that the destruction of architectures is related to the exclusive interference of the state in economic issues. .

Abstract: Abstract Human resource considered as the most inconsistent variable in the production process as he has feelings and needs that he expresses in different ways, and which in turn, affect performance in organizations. Moreover, interests, commitment, and seriousness vary from one person to another and from one period to another as a result of the difference in motives and needs. Thus, incentives have a great role in motivating workers. The aim of this study is to explore the reality and utility of the incentives system in the Yemeni Corporation for Oil Drilling and Production. It also probes the impact incentives have upon performance improvement. The significance of this study springs from the impact incentives have upon the worker’s career satisfaction. The sample of the study includes 320 employees chosen randomly from among 1630 who represent the total number of employees in that corporation. The questionnaire method has been adopted. This questionnaire consists of three parts. The first relates to the personal data, the second has to do with recognizing the extent to which incentives are significant for the employees and their impact on performance improvement and which kind of the incentives is the most rewarding for the employees, while the third explores the implementation of the incentives system in that corporation. For result analysis the researchers adopted statistical analyses such as Ratio, Averages, and Normative deviation. In addition, the T-test is used to determine whether or not there are any statistically significant differences the viewpoints of the sample concerning the implementation of the incentives system. The results indicate a meager role of the employees in the process of decision making. Moreover, chiefs pay only scant attention to the employee’s suggestions, which negatively affect their drive. In addition, promotion chances are in no way related to the performance record. Further, most of the employees complain from the low level of bonuses. Finally, the study recommends activating bonuses and relating them to performance, adjusting and improving the administrative systems, adopting the promotion system, and strengthening the feeling of loyalty for the organization by getting the employees involved in the decision making process. .

Abstract: Abstract The Six Sigma concepts have formally constituted a respondent to the TQM, CI and continual upgrading, in a way to achieve the major targets of competitive organizations internationally, regionally and locally. These are included in costs decreasing, growing productivity, and customer’s satisfaction. This was actually a justified to study the six sigma concept as a matter under discussion, and perhaps the websites are evidence of what has been debated. The current paper shows six sigma as the limitation statistically and administrative application in terms of analytical description and hypothesis about the possibility to draw up data and mix the methodology of continual upgrading. Accordingly, five aspects have been said to be the basis of work; first treated methodology. Second, took the historical background knowledge of six sigma. Third has focused on the philosophical chart of Six Sigma. Forth stated the administrative concepts of Six Sigma. The paper concluded into a group of results that have been embodied in: 1. Technology is 6σ is a natural extension of quality efforts started and developed according to a deep recognition of quality in reducing the costs and customer’s satisfaction. 2. 6σ technology may integrate with operational management systems via concentration on reducing the costs and increasing the operational systems totally. Thus, extending a long term targets to upgrade the operations. .

Abstract: Abstract World Class Manufacturing has attracted the attention by different managerial levels of industrial companies in almost the developed and the growing countries. It is considered one of the company competitive tools. If it is applied, it will ensure a greater market share. Through the theoretical and field concepts in industry nowadays, it is seen that there is a gap on the level of World Class Manufacturing and its application on industrial companies. Hence, this research aims at introducing the theoretical concepts to company managements studied including the concept and the importance of World Class Manufacturing and its requirements in addition to study the availability of these requirements in companies studied. The research concluded that the companies studied have a fair knowledge concerning World Class Manufacturing, in addition to the availability of basic requirements to apply World Class Manufacturing in the environment of the companies studied. .

Abstract: Abstract This research discusses the effect of the exchange rate fluctuations in some macroeconomic variables (inflation, economic growth, private capital inflow). They are essential subjects in the economies of the developing and developed countries on the same side. This issue had led the International Organizations (like IMF) to adopt several studies which interest in this subject. These studies treated as the main basis of this research, because the excessive exchange rate fluctuations may increase the risks by which the investors and economic decision takers may face. This consequently may create unsuitable environment for economic activities. This research aims to study and discuss the effect of the exchange rate fluctuations in some macroeconomic variables for the period (1982 - 2002), via depending an assumption seeing that there is some effects for the exchange rate fluctuations on macroeconomic variables, but the nature and the style of these effects limiting it. The responding of the countries and companies, also the individuals for these fluctuations have been proposed. The research used two manners in analysis: The first: The theoretical framework which had started by the main concepts and which finished by the affecting mechanism of the exchange rate fluctuations on macroeconomic variables. The second: The quantitative framework, used in it the regression analysis, the research sample contained ten countries (Colombia, Zaire, Costa Rica, Turkey, Uruguay, Ghana, Chile, Cameron, Kenya, Central Africa). The research concluded some results, the most important result was: there is negative effects for the exchange rate fluctuations on capital inflow and the growth while it not seems that there is wide correlations between these fluctuations and inflation. .

Abstract: Abstract The current study aims at answering several questions raised by the research problem concerning the studied organizations' views of intellectual capital and their components, in addition to the work teams and its concept and types. The research aims to define and clarify the intellectual capital and its components and types of work teams. To achieve the results, the study tested the hypothesis of the relation between the intellectual capital and types of work teams and examined the impact. The study depended on the main tool to collect data including: questionnaire form that was designed as a measure of the study where the (137) study sample, including university lecturers and employees in teamwork in some colleges, research centers and consultant bureaus, results were analyzed. The study summed up with important results related to work teams at the university working. The members of teamwork are intellectual capital as the relation between the two variables in a strong correlation one, and the impact is significant between these two variables. These results confirmed the study hypotheses and accordingly some conclusions and recommendations are formed. .

Abstract: Abstract The noticeable increase in the income of employees and especially university teaching staff has caused an increase in the demand of shopping goods. Families express their standing either positively or negatively in the process of related demand according to variable stemming form the properties of goods. The research dealt with a simple exhibition about shopping goods and related standing as a theoretical frame. To know the process of co-ordination or contrast against these goods, a questionnaire has been used for a specimen of teaching staff and employees at the university. This comprised personal and other questions from which we can draw the standing according to the standard of comparisons between two cases. An analysis of that has been made statistically according to differentiation and testing (T) which proved the co-ordination of standing against shopping goods. .

Abstract: Abstract The current trend among the progressed and growing world countries has spontaneously fulfilled to encourage and attract the foreign investment with the two divisions: The foreign direct investment manufacturing and the financial foreign direct investment. Several studies have concentrated on early on the manufacturing aspect with all sectors in terms hosting and exporting countries. The financial aspect or what is know as the financial foreign direct investment has increasingly been focused during the last two decades. This was a reflection of many factories; the first one is the volatility of the services in the global economy as was reported be the global investment in the FFDI has focused on the presence of the foreign bank and the probable consequences that may co occurred. In this case, we can that matter would be different in the developing countries than the progressed ones. The presence of the foreign bank represents a competition among the equivalent qualities and abilities while, in the developing countries their presences are mostly varied according to the qualities, and then tend to the foreign presence as well. Hence, many countries tried to broad this sort of investment in order to achieve several targets; one of these targets is to activate the banking markets in these countries and to update the quality of local bank. .

Abstract: Abstract The research shows the situation of applying the mechanism of product barcode in Ibn-Altheer direct sale exhibition center in the University of Mosul. It shows the equal necessity of applying and taking care of the internationally applied standards in assigning the books and stationary equipments barcode. Therefore, it is possible to recognize the products of each organization through the barcode on stuffs and boxes of the products. This topic is so important that it should be applied on other University Service Centers. It will have its effect on the speed and high accuracy of doing the work. It will as well save effort and time in delivering and supplying on specific time and place. This was approved by the researcher through fields study in the direct sale show. Research showed the necessity of developing this mechanism in bar-coding the books and stationary equipments due to time and effort saving. This is an important aspect related to customer behavior who always seeks all that prominent. .

Abstract: Abstract The current study aims to explain the relationship and shows the impact between the adoption of the surveyed firms to the leadership models in building strategic abilities for a sample of industrial firms working in the private and composed sectors at Ninevah Governorate. The study based upon one side that treated with theoretical framing of dimensions and variables of leadership models and strategic capabilities, according to the hypothetical chart based on the problem of the study and its goals. In examining the model, a number of statistical techniques have been used to conclude a number of conclusions and suggesting a number of recommendations that concentrated on the impact of leadership styles in building strategic capabilities of organizations. .

Abstract: Abstract The study aims to recognize the effect of supplementary irrigation on the average of wheat productivity at Ninaveh Governorate for the agricultural season (2001-2002) represented by astral variable. In order to achieve this, a role of supplementary irrigation in increasing the agricultural yields productivity has been recognized, depending on the previous studies and experiments that dealt with the same subject. Then, effect of rain amounts, rain distribution (plant growing stages), rain distribution with astral variable and rain amounts with astral variable on the productivity have been recognized. The analysis showed positive significance for supplementary irrigation against the average of wheat productivity. .

Abstract: Abstract In this paper, (2SLS) & (3SLS) is used to estimate the simultaneous equation of grains (wheat, maize, rice, barley) for the period (1961-2002). The variables have been considered as direct effects on the world prices of the grains (production, export, import, exchange in the stock, foreigners reserves, the number of the world population, advancement technological). The simultaneous equations have been estimated by the same methods after adding the economic crises to the system (wars, drought, financial and monetary crises and oil shocks) to view the effects also on the world prices of the grains. The (SAS. 9) package is used to obtain the results. .