Abstract: The confidence of the external auditor's opinion on the published financial statements isdepending on his professional performance, independence and neutrality in practicing hisprofessional duties. So, it is necessary from others to provide the auditor their confidenceon his opinion to be attributed with integrity and objectivity, to execute his obligations withhighest sense of professional efficiency, depending on his knowledge, skill and experience.The auditor must exercise the professional suspicious in cases of errors, fraud and illegalacts which may be happened.As the importance of auditing profession is closely connected with the types of servicesprovided to clients and all the beneficiaries of auditing services, so the auditor must complywith quality and the best performance required during the execution of audit work.The researcher perceives that the auditor must bring to audit process technicalcompetence, integrity, objectivity and independence, to detect material errors which affectthe financial position, income statement and to prevent the issue of misleading financialstatements in order to earn the public confidence and increase the respect of the financialcommunity for auditing profession.

Abstract: The research concentrates on the study and analysis of the importance, and the role oftraining and learning on continuous improvement regarding the individual performanceorganizations. As a result of an increasing challenges imposed on organizations by the externalenvironment such as competition, the development and maintaining of the human resourcesrepresents vital measures for encountering the challenges.The research attempts to develop the concept and importance of total quality management.For this purpose three organization in textile industry, in Ninevah governorate are selected as thefields of the study. To collect data regarding the main variables of the study questionnaires aredistributed among managers of the selected organizations. Many statistical real are used toanalysis the data in order to conclude the main findings. The research indicated that the main aimof the organization under consideration is willing to employ the total quality managementphilosophy to satisfy the needs of the customers.

Abstract: ً  This research uses a method based on Self-Organizing Feature Maps (SOFM) neuralnetwork. The (SOFM) is competitively trained according to the kohonen learningalgorithm.After training, the output neurons of the (SOFM) define proper classes of colors thatbest define the image by using Manhattan distance instead of the traditional Euclideandistance. Next each pixel is compared with resulted colors. Then each pixel is redrawnaccording the new colorsIn order to reduce the size of the image a transformation was made from (True Type) to (8Bit).Also an enhancement has been made on the resulted image to hide some side affectsresulted from the color reduction operation.The research was applied on colored and Gray level images.

Abstract: This study seeks to identify the relationship between the elements of the marketing mix suchas service policy, pricing, promotion, distribution, operations, client serving and the standardsof the client satisfaction in several working banks in Mosul. The marketing mix is one of themain activities practiced by the organizations either to be productive ones or the services. Theconcentration on it is one of the basic principles that lead to the client satisfaction specially inthe services organization because the operation of producing and marketing services differ fromthe goods specially in the filed of abstractivity.The study points out that the banks suffer of decreasing in the marketing levels and leakagein constructing a marketing mix suitable for the client wishes. Thus, this subject requires a sortof acknowledging the situation of the valuable services by several banks. The evaluation isconducted by the client and the degree of the their satisfaction. This study concluded that thereis a sort of abstract connection between the elements of the mix and the standard of thesatisfaction by the clients. Hence, it is important to confirm the necessity of accompaniment itthe recent developments in the filed of banking operations and using these techniques in givingdistinct services that may yield a competitive criteria.

Abstract: The flow of the Foreign Direct Investment (FDI) is one of the most important forms ofthe foreign finance, which the developing countries depend (upon) it, and provide aneconomic climate for it as an alternative source of loans, in order to increase theinvestments and promoting its economies.The study aims to submit the trends of (FDI) and its effects on the developingcountries and its role on the economic development based on the analysis approach.It includes two basic axis’s: The first of which is to handle the theoretical frame workfor the flow of foreign investments, and the concepts, the reasons of its flows, kinds, andnature. The second axis, focuses on the directions of the advancements of (FDI) and itseffects on the developing countries. The study reached to some important results andsuggestions.

Abstract: This research views total quality management control in the ready made clothing factoryof mosul through handling several variables. This is to concentrate on the responsibility,standardization, specialization and orientation toward the requirements, of the ready madeclothing manufacturing so as to the availability of quality elements in its product where theconsumer cannot do without them, in addition to the rate of defects. Some of the productsprove out of the specification and do not satisfy the quality, in addition to the materiallosses that faced it when the defects appear. The study reached to the fact that determiningthe quality must be based on the management demands, and should be measured accordingto different aspects, and the responsibility should be determined through work teams for thequality. The management will concerned with achieving profits and long range results, andto improve the operations and develop them using by the internet to coup with the worlddevelopments with regard with the ready made clothing. There must be a departmentconcerned with the control on the quality, and organizing the training programs, in additionto depending on mix work method and work visits, and social responsibility in theproduction of ready made clothing.

Abstract: The main purpose of this research is to give a definition to privatization, and its mosteffective factors, and the environmental procedures that have provided to make it successful.Besides, it shows the role of these procedures in choosing the appropriate form of applying theprivatization program as an overture step for the accounting environment studies to execute thisprogram upon Iraqi AL-Rafidain Bank. In addition, it shows the role of the data andinformation in which the accounting analyst and the financial analyst have presented to waluateits financial performance by using traditional and modern indications.The problem has specified by the following question:“Do the information presented by the financial and accounting analysis have an importantrole in determining the strong and weak points in the financial performance of Iraqi ALRafidainBank, and which will make the circumstances easy for executing the suggestiveprivatization program to reconstruct the framework of the financial system of the bank bymethods for the economic environment in Iraq?”The traditional and modern demonstration reached the following results:1. Because of devaluation in profit, vacillation in liquid and insufficient of capital bankthere are depression in the bank financial performance.2. There is depression of well managing the bank.3. There is inadequacy in stating the financial statement published by the bank.4. There is ineffectual in the internal and external employing techniques used by thebank.

Abstract: This research aims to study the effect of geographical discoveries movement on theprimary capital accumulation in Europe depending on the historical analytical method.The study includes three parts. The first deals with the factors which encouraged thismovement, where as the second part discussed the development of this movement, the endpart deals with and analysis the factors which caused to the primary capital accumulation.The researcher reached to many conclusion that the discoveries movement caused tocapital accumulation through the stolen process of expensive metals and the slave trade,besides that inadequate trade between Europe and the colonies.