Abstract: Abstract This research discusses one of the most important subjects of international finance, the determinants of private capital flows in a number of East Asian Countries. The research aimed at studying and discussing the determinants of the Private Capital's Flows through focusing on the variations of Exchange Rate in several East Asian Countries for the period (1980 - 2005). It is hypothesized that there are many factors affecting the capital flows, and the changes of Exchanges Rate are the most important among them. The research used the theoretical analysis started by the main concepts and ended with the analysis of the theoretical relationship between the determinant factors of the capital flows. The research is enhanced by using a set of instantaneous equations, (2SLS) method is selected to estimate the models of the research. The sample of this research involved three countries (South Korea, Indonesia and Malaysia). The research concluded some results; the most important is that the low variation in Exchanges rate is the main variable which determines the capital flows in the economies of these countries, while it is not seem that there is a significant relationship between Capital's Flow and the other determinants. .

Abstract: Abstract The researchers sought in their first step of the paper to find the origin of the brainstorming, its significance, what concerns its requirement, and the condition of organizing its sessions. The views of the writers and the researchers concerning the details are mentioned above have been exhibited. In the second step, they present their proceeding concept for the blast throughout two perspectives, the individual and the organizational, since it contributes in bringing about the best and the most perfected thoughts in this field. The third step seeks to show the reason of this crisis, its reasons and the ways of management through some views of some researchers and writers as well. They concluded the positive and negative sides of the crises in their proceeding concept, and the reasons behind adopting this concept. In addition to what is related to the course, it passes through from the early beginning till it ends as a result of submitting many approaches. The fourth step centers around the actual role that the brainstorming can play in treating and approaching the crisis which can affect the organization. For this purpose, they selected a group of organizations in Mosul City as a sample - group (community) for their research. They collected the required data from mangers through a special questionnaire prepared by themselves. After processing these statistic numbers through the relation between two groups the connection and the influence. They reached to what proves the integrity of those two groups. They presented also a group of proposals; the most important one in the necessity of renewal of doing this research (researching) in some other organizations to draw the attention of others managements to the importance of this concept in contributing and augmenting some other problems that might encounter them. .

Abstract: Abstract The heavy fighting competition among the industrial companies made the executives to detect and determine the new methods to promote the competitive position. The most effective method of avoiding the potential of defects and wastes in production elements through the system is called by investigation, method, and implementation (IMI). The correlation between three components of the system has been analyzed to reach the degree of integration between their components. The related correlation and regression for system have been measured in wastes and defects reduction. The results and conclusions pointed that the system of the investigation, method and implementation are considered to be the most new approaches that strive to control quality problems and detection. It also put suitable solutions to reduce wastes and defects. It is suggested that it is possible to announce the quality culture and follow up wastes and defects at all levels of employees, and undetermined the responsibility for quality and specify the causes of defects in department of quality or organize the responsible for quality in the company. The modern concepts and approaches should be adopted in quality. .

Abstract: Abstract The world of business and economy nowadays is characterized by change since the productive systems have been electronically administered. The basic goal is how to get the clients by the means of the presentation of high and good quality of both products and services with a lower cost through which the company is able to reinforce its competitive position and the traditional procedures are no longer to be there. The cost management represents one of the most important modern entrances in the computer administration under the shadow of the modern industrialization in a world of sharp competition which made the management thinking base on the costs and how to manage them and how to reduce them for the purpose of improving the financial performance of the company. Depending on what have been mentioned earlier the administration of costs is according to strong and scientific strategies which work for the purpose of the cost reduction without affecting the product quality and the presentation of service. The strategic value series is regarded one of the most important and modern strategies depended upon in the field of administration and cost reduction. The activities have been divided and classified into other activities which added value, possibly developed and doing other activities without any kind of value or importance should be ignored and neglected. The choice has fallen upon the State Company for Drug Industries and Medical Appliances at Nineveh as the place in which the study is going to be held to which represented one of the most important industrial companies at Nineveh and the capacity of the division of its producing operations into different activities .

Abstract: Abstract This research came to explain the possibility of applying lean manufacturing on State Company for Drugs Industries and Medical appliances-Nineveh. This approach drew the attention to different managerial levels at the industrial and service companies in the progressed and developing countries, especially those who try to meet the demands instantaneously with perfect quality and reduced wastes. It is an approach which differs from traditional concept as much as it focuses on waste reduction and fast throughput, both of which contribute to decrease inventories. Hence, this research aims at introducing theoretical concepts to company management studied including the concept importance of lean manufacturing and its requirements in addition to studying the availability of these requirements in studied company. The research concluded that the company has an acceptable knowledge concerning Lean Manufacturing, in addition to the availability of basic requirements to apply Lean Manufacturing, and it doesn't used statistical quality control. .

Abstract: Abstract This paper adopts anew philosophy for planning and controlling materials and parts which are necessary for customization production in small payments under high variety. GBOM is a an effective programmed treatment for large volumes of data which are associated with the great number of technical formula of every variety. This is achieved through maintaining the general technical formulae of the product species only. The main objectives of this paper is building a data base depends on establishing a general formulae for the product species. This formulae is maintained to be the origin of every next formulae of another product. This actually takes place when every customer select his/her specification according to the treatment system of GBOM throng a direct dialogue with the manufacturing company. The paper also includes an illustration for the concept and mechanism of GBOM by applying the designed software on a case study, which is represented by a product of the general company for manufacturing furniture in Mosul. .

Abstract: Abstract The aim of development has no longer nowadays only achieving an increase in the national income, but exceeded to interest in other aspects within the scope of economic development, almost the factors affiliated with the development of human resources and to provide the major needs. On this basis, new indicators and referents have been widely used to express these capabilities. The importance of this research started from the magnificent role of the human development of evaluating the better life and achieving higher levels of social and economic welfare. The objective of research is to explain the scope of development achieved in Arab countries and the scope of human resources development and the differences among these countries. The problem of the current research is to find a unified formulae among the world countries that include all primary components of the human development. This can be seen through the human resources measurement in the world countries. It hypothesized that the Arab countries have realized variously a very advanced rate in the human recourses. The quantities method has been used on the basis of allowed data analysis. The research concluded that Arab countries have profoundly achieved an acute progress in human resources development. So, the national rate of human resources increased from 0.518 in 1975 to 0.684 in 2002, the compound annual growth 1.03%. Arab countries have been able to reduce the gap considerably, where the gap has noticeably expanded inside the countries separately. .

Abstract: The interest in environmental pollution has been magnificently increased for the increase in costs. Some units may constitute 22% of industrial costs except the raw materials. Therefore, units should be warranted an internal control system that is met by the cost control requirements and provide the sufficient control procedures. The current research also aims to specify the components of environmental internal control and the requirements and suggesting a model to develop this sort of control in the State Company of Northern Cement. It is hypothesized that the environmental internal control model and the provision of requirements may lead to the increase in the system of internal control towards the costs of the environmental pollution. The descriptive approach has been depended as for Arabic and foreign references. In addition to the analytical approach, the interviews and data of the company have been taken into consideration to reach to a suitable suggested model to the system of internal control to the costs of environmental pollution. It recommended that the company should follow the suggested model to increase the efficacy of internal control and the financial control has to ensure the policy and procedures of environmental control costs, as well as assisting the rates of allowed environmental pollution..

Abstract: This article aims at identifying the variables that influence economic growth volatility, in order to promote the policies that lead to a high and maintainable growth in the long-run. The article used the standard deviation of annual growth rates to measure volatility, and selected 14 variables out of 54 reported in the literature to explain growth volatility. The model was then estimated by using data from 72 countries and applying WLS method. After excluding extreme cases, and countries that achieved nearly no growth during the last decade, it became clear that six explanatory variables had significant influence on growth volatility. These variables were: democracy index, natural logarithm of completed years of education per capita, the standard deviation of consumer price index, the standard deviation of exports to GDP, competitiveness index and risk index. The results indicates that macroeconomic policies which aim at achieving price stability, enhancing competitiveness and lessening exports instability would lead to less growth volatility. This, in turn would produce higher growth in the long-run and help to achieve the objectives of economic development. .

Abstract: This study sought to determine the feasibility of establishing an integrated system requirements for health, safety and environment according to specifications (OHSAS: 18001) (Occupational Health and Safety Assessment Series) (ISO: 14001:2004) pre-feasibility study in a sample of industrial firms in Mosul ,we have therefore been addressed in this research on the concept of standard management of occupational health and safety (OHSAS: 18001) and its benefits were also clarify the concept of environmental management system (ISO: 14001:2004 and its requirements and benefits, has also been noted in this research to some previous studies related to the topic (Specifications ISO14001/2004 & OHSAS18001/1999), in addition to the discussion to the complementary relationship between the specifications, ISO14001/2004 &, OHSAS18001/1999 as well as to reach a researcher to a number of conclusions and recommends, that the government (state) to pay attention in the areas of (facilities for sewage treatment and the safety and cleanliness of industrial projects, and the costs of operation and maintenance of equipment and systems for the control of air pollution, sewage treatment, waste management or (Waste management). ).

Abstract: This research deals the relations between the incentive and job satisfaction, the problem of research was represented by lack or littleness for inventive in all level especially in hospitals so this research to aim at: 1. Identifying the use of incentives in all types in the hospital s sample of study. 2. Identifying the level of job satisfaction between the doctors who is working in hospital. 3. Identifying the effect relation between the incentive and job satisfaction. The structure of a hypothesis mainly reflect the relationship between motivation and job satisfaction is (there is a correlation between the impact of the incentives and career satisfaction) and to test the validity of the hypothesis has been collected and analyzed data by adopting the resolution prepared for this purpose as well as personal interviews with some of the sample, which was chosen from a group hospitals (khan’aa , Ibin Al-Atheer, Al-Salam and General Hospital) and analyzed the data using some statistical methods (Spss-15 for windows), and concluded series of findings and proposals that contributed to the strengthening the positive aspect and address the negative aspects of the organizations discussed, namely: 1. The wages offered to the doctors are inadequate. 2. The absence of rewards for overtime. المستخلص تناول البحث موضوع علاقة الحوافز وأثرها فی الرضا الوظیفی، إذ تمثلت المشکلة فی انعدام أو قلة الاهتمام والعنایة بالحوافز بکافة مستویاتها فی المستشفیات بصورة خاصة، لذا فقد جاء البحث لتحقیق الأهداف الآتیة: 1. التعرف على استخدام الحوافز بأنواعها (المادیة و المعنویة) کافة فی المستشفیات عینة البحث. 2. التعرف على مستوى الرضا الوظیفی للأطباء العاملین فی تلک المستشفیات. 3. التعرف على العلاقة التأثیریة بین الحوافز والرضا الوظیفی. وقد بنی البحث على فرضیة رئیسة تعکس العلاقة بین الحوافز والرضا الوظیفی وهی (یوجد علاقة أثر وارتباط بین الحوافز والرضا الوظیفی) ولاختبار صحة الفرضیة تم جمع وتحلیل البیانات، وذلک بالاعتماد على استبانه أعدت لهذا الغرض، فضلاً عن المقابلات الشخصیة مع بعض أفراد العینة التی تم اختیارها من مجموعة من المستشفیات (الخنساء، ابن الأثیر، السلام، والمستشفى العام) وحللت البیانات باستخدام بعض الأسالیب الإحصائیة SPSS-15 for windows، واختتم البحث بمجموعة من الاستنتاجات والمقترحات التی تسهم فی تعزیز الجوانب الایجابیة ومعالجة الجوانب السلبیة فی المنظمات المبحوثة وأبرزها: 1. إن الأجور التی تقدمها للأطباء غیر کافیة. 2. عدم وجود مکافآت للعمل الإضافی.

Abstract: Abstract The purpose of this research is to determine the role of the market knowledge in realizing the marketing innovation at a level of the some tourist organization based on a hypothetical sample. The sample takes into consideration the nature of the relation between the market knowledge and the marketing innovation. Thus two essential hypotheses were adopted; they included a number of sub- hypotheses in order to accomplish the research objectives and to complete the requirements, the researcher set at theoretical frame using the subject material. Also, a group of tourist organizations in Dohuk City was selected to conduct the field survey. A sample consisting of (67) respondents was selected, it included managers, assistant and head of departments in those organization in addition questionnaire template which was developed to collect and process the data. Through some statistical methods, results were analyzed and the hypotheses were examined, the most important conclusions have indicated that there is a correlation and effect relation between the market knowledge and the marketing innovation. Also the research has suggested a number of recommendation that concentrate on the role of role of market knowledge in realizing a marketing innovation. .

Abstract: Housing is an important basic need that is closely related to the process of change and development. The housing activity is complex and has important historical dimensions. As a process housing is not only concerned with the number of dwellings available, but in fact is a part of the total social and political milieu of society. The housing unit itself is a complex commodity that has a different function to the many people involved; in its design, production, exchange, distribution and use. Housing also forms a large part of the urban activities .The study of housing embodies many of the urban complexities. The research is an attempt to reveal the problems that arose from destroying traditional buildings, especially those used for dwelling. In spite of the many regulations issued before the year 2003, the problem is still aggravating either because the regulations were concerned only with the historical buildings or with traditional houses exceeding 200 years old, and a third reason might be the negligence to employ these regulations. The treatment of this problem will certainly help to cure present unemployment and also will help in developing more than (80) economical fields. The research is concluded with a number of relevant and quite applicable recommendations.

Abstract: The study sought for determining the relationship between the activities of materials management and the dimensions of processes performance in the Factory of Ready-Made Clothes in Mosul, where these activities of materials management are considered of the important activities in the organization beside the activities of operations, marketing, financing and others. Because of the limitedness of studies which tackled the relationship between the activities of materials management and the dimensions of processes performance and especially in the Iraqi environment. The two researchers, in their present study, sought for including these dimensions in their variables within a thorough frame in an attempt to study the relationship between them. Generally, the study tries to answer the following inquiries: 1. Is there a clear imagination for the managers in the Factory of Ready-Made Clothes in Mosul about the activities of materials management and the dimensions of processes performance? 2. What is the nature of the relationship between the activities of materials management and the dimensions of processes performance in the factory under study? The study reached to a set of some important conclusions: - There is a significant connection relationship between the activities of materials management and the dimensions of processes performance. - There is a significant effect for the activities of materials management in the dimensions of Operations s performance. Depending on the conclusions, which the study achieved, a set of harmonized suggestions with these conclusions have been presented, one of the most important suggestions: - The management of factory must emphasize on the relationship between the activities of materials management and the dimensions of Operations performance to reach the integrated and interchange relationships that aims to improve the dimensions of Operations performance then improving the factory performance. .

Abstract: The present research aims at identifying modern techniques of management accounting, showing the stages of their development and identifying the challenges that prevent their application in Iraqi companies. The research hypothesizes that these challenges represent a real problem, and make them subject of diagnostic analysis to provide a greater opportunity to develop the role of management accounting systems. To achieve the goal of the research, a survey form has been designed and distributed to a sample of accountants in the City of Mosul, and then statistical analysis of responses has been made to investigate the samples using (Excel). The basic conclusion of the research is to deal with the challenges of the application of modern techniques and binding to many Iraqi companies especially in the light of the challenges of the current external environment. The research recommended the need for the scientific and academic reevaluation of management accounting practices applied in Iraq and drafting a conceptual framework for a better management accounting practices. .

Abstract: Privatization means a transformation from the public sector into the private sector by means of the sale of the losing institutions in the public sector to companies or individuals from the private sector. General transformation policy is known from socialist economies centrally drawn up various economies to the new liberal economic system. Countries have adopted form programs for its economies to enable them preparing the economy and the society for this transformation and privatization is the last stage in the process of transformation into free market system. Foreign direct investment is considered one of the effective factors in the growth and development of states and an index of economic ability to accommodate with the global developments, transformation towards market mechanism. The dominion of the multi-national companies upon the movement of commodities and services and markets' openness which contribute in increasing financial flows volume towards countries. FDI contributes in transforming technology and assists in compensating (lie deficit in local savings; therefore it is considered a financing source for them and can connect countries with a global production net. Thus care has been focused on suitable policies to attract foreign direct investments which are considered an incentive for growth. 1980-2003.