Abstract: Abstract The research sought to concentrate on the use of information technology components and their reflections on achieving the strategic added value through applied study in the State Company of Drugs and Medical Appliances in Nineveh to specify the ability of the company to use information technology within the technical succession witnessed by organization and their reflection on achieving the strategic added value. The research problem embodies in the reflections of using information technology to studied company to achieve the strategic added value. So, the question that is there is another component important rather than other? The research also based on three major hypotheses; theoretical, methodology and field depended on questionnaire as the potential instrument for evaluation. Questionnaire was also distributed to the managerial departments, units, and branches in the studied company, sixty three questionnaires were distributed to the company’s affiliates in random departments. The research concluded a group of results and suggestions summarized by strategic added value. The researcher suggested some programs and applications of pioneer ideas to lead the best results in the strategic added value. .

Abstract: Abstract The process of structural change is necessary to achieve economic growth and development, so it has an impact on the international trade. The research problem is summarized in the economies of developing countries that suffer from structural instabilities in the economic structure. Thus, the income is being resulted from the fact that the single side or a single commodity, as opposed to the industrially developed countries which are industries where the productivity ratio is high of GDP. The importance of research comes by the fact that the process of structural change is necessary to achieve economic growth and development. It aims to identify the structural change and its impact on the international trade of the developing countries, selected by using a quantitative method to determine the influence, and research based on the a hypothesis that the structural change has an impact on the structure of international trade and the output of a sample of selected developing countries has also used time series for the period (1985 - 2008) in order to clarify the impact of structural on the international trade. a group of developing countries has been selected namely (China, Thailand, Turkey, Saudi Arabia, Jordan). They were adopted by way of descriptive and quantitative analysis through collecting data and information from formal sources, a World Bank statistics International Trade and the Unified Arab Economic Report, and Internet sites to find a set of conclusions and proposals. .

Abstract: This current study focused on the impact of published accounting information to investors in the stock market in Saudi Arabia. The study showed that the accounting data that affect the stocks prices in stock market do not explain all changes in stock prices. This means that there are many other factors affecting them, and that stock prices do not necessarily reflect all the data available to them. This situation may allow some dealers in the markets to achieve unusual gains as a result of the asymmetry of information among clients. This consequently leads the Saudi Stock Markets to be incapable of being an efficient market. The study showed that a huge proportion of investors know the financial statements and consider that they are very potential. However, large number of investors relies not on these statements in their investment decisions. It has also been shown that a large proportion of investors rely on the decision to purchase stocks on the news that people communicate about those stocks, and making them susceptible to the rumors that are in the right of certain categories. This affirms that the absence of awareness of the investors is still rampant. It also showed that a large number of Saudi investors are inclined towards speculation in the hope of making quick gains, while small category tends to long-term investment. There is also a group of investors actually interested in the profitability of the companies before investing in stocks, and the Saudi investor knows what is good to purchase (either for speculative or long-term investment).).

Abstract: The modern economic and industrial environment has been affected by continuous change and competition. This criterion became high challenge for managerial accounting. These changes in advanced technology environment and competition increased, and the managements would never be required within the information of internal environment, but they need relevant information about the external environment as the satiation of competitors and wishes of customers. This may however cause changes in the structure of costs and made old systems of costs unable to supply suitable information. In order to develop the classical systems to measure costs, modern methods were entered to meet the modern environment needs, so that the strategic cost management and analysis were the most important. The research handles the strategic cost management (SCM) theoretically. The changes in new economic environment were treated within the requirements of competitive advantage in that environment. The role of (SCM) in the treatment of that case and the effect in sustaining the competitive advantage on firms were taken into consideration. The research concluded many results as the variance of opinions according to the activities of work. .

Abstract: The current study sought to identify the nature of using statistical software analyses in the completion of scientific researches in a simple random sample of theses. This done through content analysis of twenty-nine Master in Business Administration, and has been to identify a set of statistical analysis to be adopted before and after data collection in these theses. A theoretical framework has been demonstrated for identification, while the practical aspect has been validated to use the standard methods through the statement. They are within the three phases; first phase consisted procedures prior to use statistical analysis software in ready-choice sample size, and the second phase was the use of statistical analysis as regression and correlation. The third was the last phase and the subsequent actions of the methods used in interpreting the output of statistical software. A set of results is perhaps the most prominent was the low level of scientific use of statistical methods by the researchers. It was proposed also that the need for attention by researchers to verify the existence of overlap between the variables and linear. The identification of the extent is penetrated by the direction of the relationship between predictive variables and changing according to the adopted theoretical frameworks, and hence it is one of the most prominent indicators of the presence of interference in writing.

Abstract: The social natural of individual in the field of job has specified the building of relations, making groups, reaching to activate the coalition and social tolerance in order to decide sociability and certain of self power. The study tried to answer the question: Have the workers in organization intellectual capacity towards the subject of coalition within their work field, within the context of factual reality and success factor without negative consideration. The study concluded a group of results: 1. Job coalition is a decisive matter and not avoidant. 2. Job coalitions are varied in power according to required situations and aiding factors in formation. 3. Job coalitions represent one of the effective strategies in the official work. According to the above conclusions, the study suggest many recommendations .

Abstract: The study has sought to recognize the extent of (TQM) effect on the customer capital. Nineveh Company for Food Industries in Mosul has been chosen to the study sample. It is consisted of (50) people amongst the company customers and those dealing with it. The study has been based on a hypothetical model and followed three major hypotheses. The study employed simple correlation technique and regression in testing the model and its hypotheses. Several conclusions were concluded, the most prominent of which are as follows: • Findings of the progressive regression analysis have indicated that there have been variables belong to (TQM) participated well in the significance of the effect; as it is found that employees’ participation and giving them power had the greatest impact on affecting the customer capital followed by concentrating on the customer, and finally constant enhancement. Hence the study recommends the following: • Much more care should be paid towards constant total development and improvement for the company products, activities, procedures and employees as this can promote the efficiency and the effectiveness of the company performance and enabling it to fulfill additional benefits in favor of the company customers and those dealing with it. • Innovation and technical creativity should be focused upon, as well as striving to improve and develop the company current products, finding new inventions and introducing new products in the market in order to gain the trust of the people dealing with the company under discussion. Besides the company should not only be satisfied with working within the limits of efficiency and effectiveness, but should work far beyond those limits such that change and creativity be its most prominent features. .

Abstract: The research includes two parts; the first is the theoretical mathematical analysis of the economic order quantity with its types of application. It includes the sequential solving method (the experimental method), the graphic curve method, and the algebra equation method (the mathematical method) which was used as the basis of carrying out the application part of the research. The practical part includes application at Nineveh Drug Industry and Medical Appliances/Nineveh (NDI) on a certain number of storage items and the application is to be carried out by MS Excel to calculate the economic order quantity by using computer to calculate the previously mentioned storage items, comparing the results and outcomes with those of the method currently used for ordering and buying and demonstrating the difference in total costs between both methods. Costs are calculated by the above-mentioned industry's archive files. The application is carried out for both methods, current and suggested the economic order quantity method. .

Abstract: The endeavor of achieving high-quality of service, obtained from main objectives to the organization. Regardless, its nature, the health organization is one of these organizations which express the importance of high-quality achievement in its services clearly because its relation with human life. Moreover, the experts improved the importance of effective use of information technology in many activities, included health activities that mean. This research deals with two sensible variables in the organization life. The researchers supposed effective uses to the information technology as an independent variable that have an effective health services of high-quality when described as an independent variable. The researchers reached some conclusions depending on the above suggestion; they intent to collect the suitable data to test their supposition and this analysis lead to number of conclusions. This may be of the most important one to prove the role of technology in different uses in achieving high-quality health service. Depending on conclusion, they presented their suggestion; the important one was to encourage the decision marker in hospitals to give an independent technology with an appropriate interesting in order to enable hospitals in developing their services to meet the needs of beneficiary .

Abstract: Abstract Researchers endeavored to explain the characteristics of bank information transparency and its impact on the requirements of internal control. Therefore, the theoretical frameworks have been employed to explain the characteristics of bank information transparency as well as the internal control through answering the following investigatory question. What is the nature of the relationship and the impact between bank information transparency requirements and those of internal control? The research aims at determining the concept relevant to bank information transparency, its requirements and the internal control requirements. It also aims at determining the relationship of impact between the responsive variable and the interpretive one in the researched institutions (a sample of governmental bank in Mosul City). The questioner has been used as the major investigatory tool to explain the degree of the influence and the clarification of the other external impact and showing their significance. In the light of the results detected by researchers it is concluded that there exists a relationship of influence between bank information transparency characteristics and those of the internal control. Recommendations are also recommended in the light of them. .

Abstract: The industrial policy presented as an indivisible part of the strategy of the reliable development in East Asia economies. Despite that fact, the role and the effect on the economical literatures related to from this point. The research aims to discuss and analyze the economic policy and measuring its effect on economic growth of these economies throughout new trends of its development and industrial progress. It depends on the hypothesis that employing this policy according to its proper trends is applying a moral and positive effect on its economic growth. Hence, it considers as a basic limitation to its average growth and the current and the future trend. To test that, the research depends on the description analysis in addition to the quantitative analysis by focusing on southern Korea as a distinct example for East Asia economies. The research concluded that the industrial policy is regarded a determining factor with positive effect on the economic growth of the studied countries.

Abstract: Abstract This paper empirically examines the impact of corruption on government economic performance (the amount and the allocation of public spending, tax revenue and structure, and the quality of government services) in Middle East and Central Asia countries. Applying the method of pooling cross sectional time series Data for the period 2004-2007, it is highlighted two different effects of corruption on sectional public expenditure: a "quantity effect" on the total amount of real spending and an "allocation effect" on the budget structure. It is found first that high level corruption reduce the total amount of real public expenditure, and corrupt its structure. In the same direction it differentiated two effects of corruption on tax revenue: a "tax revenue effect" on the amount of tax revenue and "tax structure effect" on the tax structure. Furthermore, it is investigated the relation between corruption the quality of government services by applying cross sectional data for 2006. It is concluded that corruption decreases the quality of public expenditure and the low level corruption lead to improve government services, but high level corruption affect government services negatively. .