Abstract: Abstract The aim of reducing costs is one of the strategic targets the company management because through reducing the costs, it is possible to keep the market’s status of the company and secure its sustainable existence. The administration depends on certain strategies to reduce the costs. Each strategy cops with the nature of the manufacturing operation and the market condition in a way which leads to reinforce the company's status. The manual work forms the larger part of the production costs. The administration depends upon the strategies of the standard costs and budgeting planning in addition to the Break-Even Charts when the styles of operation research enter the administrative works. The strategies were adopted to reduce the costs such as the strategy of Linear Programming and the strategy of the critical path method (CPM). On the light of modern geometrical concepts, the strategy of Work Simplification and analyzing the value is depended upon, in addition to the administrative strategies such as the strategy of the Management Audit and control of the inventory. But according to the modern productive systems which follows the automatically in a high degree, there is no consideration of the manual work, and the traditional strategies to reduce the cost do not follow this change in the production systems. This leads to adopting modern strategies which go along with the modern productive environment, such as employing the cost system following Activities Based Costing (ABC) and the strategy of (Back Flush), the strategy the Target Cost Management, the strategy of Quality Control Analysis, Kaizen Strategy and Value Engineering Analysis Strategy. In this research, the light will be shed on the modern and traditional strategies which using in reducing the cost and the effects resulted from its application. .

Abstract: This research attempts to measure the role of external environmental information characteristics on the possibility of applying world-class manufacturing requirements. World–Class Manufacturing assists the company to face challenges in current environment. So, adopting modern manufacturing system is very important to gain sustainable competitive advantages. World-Class Manufacturing uses information as a strategic tool depended by several companies to be world-class. This Information must have some characteristics like précising, timing and complete to be more valuable after testing hypotheses related to two variables in the company. The research concluded that there is a significant correlation and regression between external environmental information characteristics on possibility of applying world – class manufacturing requirements. .

Abstract: This research aims at determining the effect of knowledge on marketing strategic planning process at a level of a numbers of banking organizations based on a hypothetical sample. The sample takes into consideration the nature of the relation between the knowledge and marketing strategic planning process, 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 Banking Organizations in Dohuk City were selected to conduct the field survey. A sample consisting of (56) respondents was selected, it included managers, assistant and head of departments in these organizations, in addition to 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 knowledge and marketing strategic planning process. Also, the research has suggested a number of recommendations that concentrated the effect of knowledge on the marketing strategic planning process. .

Abstract: Abstract Ethics matter occupied a large scale in the divine studies. In Glorious Quran, it is seen that the Almighty Allah ascribes the Prophet Muhammad (PBUH) as "You are in great morals". The importance of the research comes from the importance of the ethical obligations of the accounting profession in creating financial managers to be able to do their tasks well. The study also aims to use ethical obligations of the accounting profession in activating the financial accountings. The problem of the research is confined to the following question, what are the ethical obligations of accounting profession that must be depended in activating the financial accounting? The hypothesis of the research is mentioned in the following form, are there abstract effect and drastic relationships - within the moral sense - between the ethical obligations of the accounting profession and the financial accounting. The research depends the analytical method in analyzing the information, whether general information, or the analyzing the questions concerning the research variables. The research concluded the following points: -The ethical obligation of the practiced accounting profession must decrease the financial accounting faced the danger. - Eighty percent (%80) of the sample of the research emphasized that there is an ambiguity in the rules of the professional behavior of accounting profession in Iraq, which reflects directly on the financial accountings .

Abstract: Fuzzy logic that facilitates linking the ambiguous situations (fuzzy) is similar to patterns of descriptive categories of thinking through the linkage of cases under certain conditions. Fuzzy logic is attractive subject in search of the address information that there are ambiguous style precisions. The goal of the search function to propose a membership of a sample of medical plants and using the language of MATHLAB after the data were a cluster of plants with similar characteristics depending on the percentage of volatile oil and fixed by a cluster observations using software package MINITAB. In theoretical part, the research included a definition of the fuzzy logic and its technique, phases of logic, differences between crisp sets and fuzzy sets, probability theory and fuzzy logic theory. .

Abstract: The study treated the impact of intellectual capital on employees’ performance management. The study attempted to present a new theoretical framework for the most prominent literature presented by authors concerned with both of the study’s dimensions, especially when the independent dimension embodied in the intellectual capital. It is one of the important subjects that have received great attention in recent years and considered a new horizon in the world of management in general and the world of human resource management in special. The second dimension is represented by employees performance management, one the important practices of human resource management, and includes performance planning, performance appraisal and feedback, all considered new subjects that have recently gained great attention, especially after the development in human resource management, now viewed as an important strategic participant in the organization’s general strategy.

Abstract: Abstract Privatization is one of the modern means some countries follows to encourage private firms to the economic investment. The privatization has two pronged measures, it has negative and positive impacts in the methods of economic efficiency, the environment protection and natural resources of countries based on in their economic politic. Privatization is considered to be an attempt to reinforce the market to put prices order, but the market order has recorded failure in prices for implementing the function to guide the economic community resources towards the economic efficiency. So, the practicality of privatization in some countries shows important success and in other countries got extremely failure and never been led to save the environment. The simple countries are several countries in the world that force the case of environment pollution when practice the ways of privatization, because of the weak environment count defense in these countries, in addition, the protection of local and foreign environment is strategic responsibility that contents are higher than concepts of privatization. This search identified the relationship between firms economic privatization and their effects on the environment and how can respond the special companies to the production inside the economic efficiency during the helping of real examples of some countries that the privatization has a positive effects, while in other countries, privatization has negative effect on the environment and social costs. .

Abstract: Abstract The components of production like the natural resources, job, and capital have not been taken the same interest as in the past. So, the interest has been given recently to the invisible input (immaterial) like information and knowledge. Today, if someone talks about the knowledge, it means that he talks about the intellectual capital in the organization, and these immaterial inputs effect also the technique of mass customization. The researchers sought to include these variables in the present study within a thorough frame in an attempt to study the relationship between them. Generally, the study tries to answer the following inquiries: 1. Do the managers in the national company for manufacturing domestic furniture have a clear image about the concept of intellectual capital and its components? 2. Does there a clear image of the managers in the national company for manufacturing domestic furniture about the concept and the importance of the rests of the technique of mass customization? 3. Do managers in the national company for manufacturing domestic furniture have a clear image about the relationship between the components of intellectual capital and constructing the rests of the technique of mass customization? The study has reached to a set of important conclusions: 1. There is a significant relationship between the components of the intellectual capital and mass customization technique in the company under study. 2. There is a significant effect of intellectual capital components and the technique of mass customization in the company under study. Depending on these conclusions that the study reached, the study has presented a set of recommendations that harmonized with these conclusions like: - The increasing interest of company's administration which under study to include the administration in connection with the intellectual capital and constructing factors of mass customization technique. .

Abstract: Abstract Studies in estimating the production and cost function are considered as important in agricultural sector. They have an important role in research and estimating the function in agricultural researches. The importance of the research revealed from its importance in estimating the production and cost function for the wheat crop in Nineveh Governorate. This method is one of important approaches, by which it can be easy to estimate the optimum amounts of production and cost. This research aims at estimating the production and cost function of wheat in the guaranteed, semi – guaranteed and non-guaranteed of rain fall regions during agriculture season 2005-2006. The research depended on the hypothesis that is the producers of wheat in Nineveh Governance lacking the optimum usage of producing resources according to the technical and pricing level, which affect the size of production and cost. In order to approve these hypotheses, econometrical model has been applied in many ways by using simple and multiple regressions with (OLS) method. The following results have been revealed that there is shortage in using land resource, labor and capital in the three rainfall areas. This has been proved through the shortage of the producers in these areas in achieving the optimum production of wheat. The applied section at the research showed that optimum volume of wheat production has been reached 1.157, 0.618, 0.117 ton/donum, whereas the cost of production has been reached 74485, 61165, 104145 Iraqi dinar per ton in the three types of rain full regions. .

Abstract: Abstract The present study concentrates on the theoretical bases of financial crises. It reflects samples of generation of financial crises, their environment and theories. The present study goes through all variables that must be concentrated on informing the monetary, economic and financial policies and trying the administration of these variables. This study ended with certain results, reached some conclusions and presented some recommendations. The most important thing is that the countries have the choice of financial liberation and integration in world economy either individually or through certain groups or communities, some committees must be formed in order to observe the activities and to read the future and put green, red and yellow colors for precaution through the administration depending on precise criteria, models and standards .

Abstract: Abstract The effective management of the cost requires the use of a set of tools and methods in order to reduce the control of cost. One of these tools is to use activities based management system ABM, where the cost is managed through management of activities that causing the emergence of this cost. The ABM depends on a set of analysis is the general framework of the system that can be used in identify the opportunities of cost reduction. As the ABM system integrated with the activities based costs system, the ABC through the use of the information is provided by the ABC, on activities and costs to achieve the goals and this was aimed by the research to clarify, so the case study methodology was used in an attempt to identify the opportunities of cost reduction in Mosul Dairy Plant. The research also concluded to number of conclusions and recommendations. .

Abstract: The research conducted to find the impact of democratic style of decisions upon the organizational Justice. The research hypothesized that the collective decisions sharing as a democratic tool to enhance the organizational justice for employees in organizations. In order to test the research hypothesis, samples were selected in Dohuk University, and the sample consisted of (105) from management staff and (105) from teaching staff at the university, then the research designed a questionnaire to collect the data concerning research variables. The research employed some of statistical tools as correlation and regression to analyze data using (SPSS) package. Accordingly, the research reached to findings: 1. There were no organizational justice from management staff view, because they didn't share decisions making, while teaching staff sample assure that their were organizational justice at their workplace. 2. The job design of the management staff differs from the job design of the teaching staff, whereas the later permitted the workers to follow the democratic style of collective decisions - making. Finally the research suggested some recommendations, they are: 1. The university must use computer packages and put some procedures to control the using of internet by employees. 2. The university must conduct training programs and workshops to train their employees especially management staff for dealing with collective decisions as democratic tool to achieve organizational justice. .

Abstract: Abstract The industrial organizations in the developed countries have passed a large step in applying the knowledge management (KM), as for applying technical abilities and developing management systems. Despite the fact that this subject did not get the proper concern in our industrial organizations, because there is a sort of knowledge gap resulted from the enormous development in the communication and information systems of the world. The industrial organizations deployed knowledge management (KM) and used it in activating the methods and means used in the studied organizations. The statistical quality control (SQC) has been used by these industrial organizations to start the use at the beginning of the 3rd decade of the last century. This is considered as a way to get information about the production’s processes and the problem that face them. The study aims to use the (KM) and its means in the shifting to modern statistical quality control (SQC) in one of the most important Iraqi industrial organizations; the State Company for Drugs Industries and Medical Appliances in Nenevah. The study brought a number of results that promoted and availed (KM) in applying (SQC) on the studied organization, as well as demonstrated the obstacles that face the organization in the process of application .

Abstract: Abstract The current research aims at identifying the features of the gap expectations of auditing happened between the parties benefited from the information submitted by external auditors. The practical performance was also taken according to the requirements of professional standards, ethical and legal responsibilities. The research sought to the main causes of the gap and the factors that contribute to reduction in an environment Kurdistan Region of Iraq. In this context, the topic has been treated within the theoretical framework of interpreting the variables. Questionnaire has been formed to obtain field aspect data through the statistical analysis, in order to demonstrate the features of the nature and magnitude of the gap in the region. It is highlighted the reasons contributed to the gap existence, in order to map out the resolutions of reduction. On this basis, the research set in conclusions to prove the validity of the hypotheses. .

Abstract: The contemporary organizations faced a competitive situation as a result of open market and the facility of receiving information. This leads to improve customer’s status, which became -in many cases- the biggest controller to determine the competitive situation of the organizations whether demanding or not to the organizations’ products. This led to significant reduction in market opportunities that the sustainable organizations may be forced to seek a successful means to come up with decisive measures to improve their performance. Thus, this research aims to determine the role of blue ocean strategy in marketing performance. Two hypotheses have been depended to use a set of statistical analyses enabled the researcher to reach a group of results; some may state the hypotheses, and suggestions that can help to deep the dimensional role of blue ocean strategy in marketing performance of studied organization. .

Abstract: The concept of economic efficiency is one of the main issues in the economic perspective. It focuses on the mechanisms of the economic and non economic factors of the society. The research deals with the Islamic perspective of economic efficiency and its effects on social activities. The importance of the research is to clarify scientific and economic value of economic efficiency in the Islamic economy and its impacts on the achievement of distribution Justice and how to create renaissance of development with the system knowledge ethical and legislative branches of the nation. The main aim of the research is to highlight the scientific merits of alternative concept of economic efficiency embodied in the Islamic economy. .