Abstract: This research aims at determining the role of establishing total productive maintenance system on the dimensions of competitive Priority (field study on Hamam al Ali Cement Factory in Mosul). Dimension of competitive priority was represented by cost, quality, delivery, flexibility, and innovation. It is one of the competitive weapons used by the company in the local and international markets. Production facilities, represented by machinery and equipment, have an important role in these successful dimensions. The maintenance of machinery and equipment make them work with high reliability. Also, the best use of such machinery makes the maximum economic profit results from adopting a maintenance system and covers the requirements of these machinery and equipment in a way to ensure the continuity of production with low cost, high quality, delivery speed and reliability. The study sample consists of one company and four factories as study field. Questionnaire is used by the researcher as the main tool for data collection. Hypothetical model is drawn to achieve the study aims and hypothesis. The model illustrates the relation between dependant and independent study variables. According to the description and identification of study, variables, testing correlation and effect relations, conclusions were made, and suggestions were also drawn, in addition to proposing future studies to resume the recent study . .

Abstract: Each company uses Lean Manufacturing and Six Sigma to decrease waste, in order to quality and to preempt the customers' assumptions. Recently, the philosophies of Agile Manufacturing and Six Sigma have been introduced, but the unique use of one would not consequently achieve the required benefit of competitive advantage among companies globally. Hence, the Production and Quality Philosophy has been hypothesized in this paper named "The House of Lean Agile Reconfiguration". This philosophy would almost achieve the global competition benefits in changeable national markets. This can be fulfilled via connection with these types of philosophies to improve quality, cost, flexibility and quick response..

Abstract: Sample survey conducted by the authors in Summer-Autumn 2008 shows that Mosul City generates nearly 620 tons of residential solid waste (RSW) daily . Over 80% of that quantity is food waste . Since food waste is basically an organic matter, it qualifies as the main input in the production of compost . Thus if it were possible to suitably separate food waste from the rest of RSW generated in Mosul City, it would be in the interest of the Directorate of Mosul Municipality(DMM) to consider acquiring a Compost and Recovery Plant specific to Mosul City , with an initial rated capacity of 1000 tons of compost a day . However, the biological and mechanical treatment of residential (and commercial) solid waste does not relieve the DMM and the Council of Ninevah Governorate of the responsibility for giving top priority to the establishment of an Integrated Solid Waste Management system, with the sanitary landfill being its center piece. .

Abstract: Abstract The management of most industrial organization try to achieve profit and increasing it by using what is allowed of them of usage sources which achieve their aims under so complex environment which they surround it more speed in the technological development which makes the management of these organization under to depend compactly on experience logic and intuition in the process of making their decisions and running or managing the organization toward the wonted aims, which imposes on them methodizing a group scientific ways which ensures achieving all that. As result of what is mentioned previously many of researchers and writers tend to find a new way and different procedure for achieving the aim of increasing the profit and the result for the making efforts, the theory of constraint of registers appeared a modern philosophy relatively in the productive industries scale which calls for magnifying the throughput constricting the product circle and determine the productive ideal mixture under specifying the source and total footnote of restricted contribution of the product during specific duration them, the increasing of profit takes us in to consideration the obstades and restrictions which face the an organization in achieving throughputs increasing and the extent of effectiveness of the policies and administrative decision on throughput and the extent of affecting the quantity of these throughput with the constraints and the abstades for performance facility. .

Abstract: This research aims to measure the quality of postal services in the Nineveh General Company for Communications and mail, using a measure SERVPERF, and the relation of standards and of b (tangibility, reliability, responsiveness, safety "security", and empathy) with the consent of customers. This importance of the current study has been give through interest in the views of their customers and their impressions for some aspects of the services which they can make judgments about them. The research of problem is in the level of services provided by the organization studied for its customers. What are the characteristics and features of these services? How can access to provide high quality of postal services? Then to what extent can the quality of the postal service as a gateway to increase the competitiveness of their counterparts in developed countries? In the fielded study, the range of services contribution has been evaluated according to the satisfaction among a sample of customers. They were selected randomly (200) items. It is showed that the customers' evaluation to the services quality in terms of indicators were different from one customer to another; as well as the service quality seek to achieve customers' satisfaction. Some suggestions have also been given that the most important transactions can be accomplished via Internet, and non-discrimination between customers and the large number of nepotisms..

Abstract: Abstract This research aimed at identifying the correlation and this impact relations between the organizational climate dimensions and applying stages of quality circles analytical study for the managers opinions in Al-Mosul Factory for Textiles weaving its well known that each organization has its own organizational climate this climate has basic dimension and it is different from an organization to another. The quality circles approach is considered one of the active approaches of management via participation. This approach is based on the idea of management from the down to the top and the principle of employees involvement in doing their task by the means of holding regular periodic sessions in order to investigate the problem relevant to quality and production within the organization. As the studies tackle relations of correlation and the impact between the organizational climate And the stages of applying quality in the Iraqi environment (within the limits of the researchers knowledge), the researchers heptads to include these two variables in their research within in an effort to study the correlation and the impact between them. The study resulted in several conclusions most important of which are: 1. Validation of a significant correlation between the organization climate dimensions and the stages of applying quality circles on the level of the factory under research. 2. Validation of a significant impact of the organizational dimensions in the stages of applying quality circles on the level of the organizations under research. .

Abstract: The aim of this study is to explore the importance of employees in Jordanian five star hotels in Amman in particular the front stage employees and to what extent the internal marketing practices related to employees may participate in the sense of organizational commitment towards their hotels. Data collection involved research questionnaire technique was employed to recruit 287 employees representing four five stars hotels in Amman. This study used the multiple regression analysis to show the impact of internal marketing practices on the organizational commitment. The study findings showed that employee' retention policy, training and development, and incentive methods considered as the most influential factors on the employees organizational commitment. This paper contributes to previous research by adding to existing knowledge regarding what constitutes internal marketing. The study makes key recommendations towards employees' retention, training and development and incentives..

Abstract: Abstract This research aims to investigate the International Accounting Standard the Twenty three (23) of Borrowing cost, according to the foundation of accounting treatment of the Borrowing cost to see the effect of changing the accounting treatment for borrowing costs to the informational content of financial statements. The study sought the impact of the transformation of the company to follow the treatment fundamental accounting benefits as and revenue expenditure, to the allowed alternative treatment as a capital expenditure. The results of the research revealed that the policy of capitalization, leading to a clear improvement in all financial statements during the construction period of the asset self-qualified, an increase number net profit and retained earnings and equity and total assets compared to an expense policy that interest revenue expenditure, backs and led to substantial differences with statistical significance between the financial statements resulting from the implementation of the policy revenue expenditure as an expense on the policy of holding interest allowance capitalist, for the benefit of that interest allowance capitalist, in turn, affect the decision-maker. The research recommended that the implementation of the policy of the company capitalized cost of borrowing, because of their good results to show financial statements to better and more objective, and the company in case of the policy of capitalization of borrowing costs, the necessity to establish clear conditions for the adoption of this policy, and full disclosure of all the details of the policy of capitalization. .

Abstract: The mere existence of crowded cities does not refer civilization, but there should be a balance between the indicators, components and functions of urbanization, as well as sustainable development. The green locations of parks and gardens are one of the most prominent elements of urban infrastructure. Sometimes the implementation may be delayed or canceled due to the need to spaces for other projects; this may contribute to the declination. The green location is the most comfortable that is equivalent to the rest of the components of the city. It contributes in many areas enabled the construction of residential and industrial areas, supermarkets, streets and squares. Thus, they play a set of functions such as recreational and ecological balance and function of health and socio-economic. The study sought to address the problem field that is the depletion of green areas in Mosul City, due to the poor planning, the physical abuse and arbitrary construction. The study tried to provide several solutions based on the philosophy of sustainable and green investment within the limits of realism possible treatments. The study concluded several results, they are; the increase of green location in the Mosul City will consequently contribute to the achievement of many goals such as decreasing the effects of sand storms, air filtration and run numbers of the unemployed, as well as social aspects and maintain a sustainable environment..

Abstract: This research is targeted to stand on the situation of risks by public-private partnership contracts, and determine the perceptual level of risk by liable individuals in the field of research, then determine the span of variance in risk levels of these contracts. To achieve these objectives, the researchers tended to design questionnaire designed to test the validity of research hypotheses. The questionnaire was distributed to the employees in the Directorate of Roads and Bridges in Nineveh Province. When data collected, statistical tools of data analysis were used by researchers to access to the results then formulate number of conclusions. The main one is that there is a weakness in the perceptions of company risks, and the variance in the risk appearance. Furthermore, there is a weakness in the company capability in the risk management and weakness in the risk methods. .

Abstract: Whistle blowing is considered to be an informal manner produced inside the organizations. It is not only sparkled from values and principles of some workers that they have commitment in it, but also produced from their personal liability, integrity, impartiality, straightness, and their conscience reprimand. This manner depends on some workers to uncover what they believe from illegal practices and unmoral behavior happened inside their organizations and may lead the organizations to damage, security, and social safety or to be exposed to risk. This motivated the management to specify the workers tendencies. This may help to classify groups or portions, the supporting group for all actions - they are silent ones organizationally- is considered whistle puff, and this classification represents one of the manners that is management ability to specify the individual. The more filed knowledge persons move into the moral community security and the same way to the behavior filed to confirm all workers, from here, we can refer to the problem of the study through (some or several) searching questions: 1. Do the members of the searching organization keep silent and do not speak about their problems? 2. Do the management members prefer to work with the silent individuals? To answer the above questions and to refer to the connection relationship and the influence on the studying dimensions, several statistical ways have been used through questionnaires and distributed the workers in the researching Colleges. یعدّ نفخ الصافرة أسلوباً غیر رسمی صادر من داخل المنظمات، نابع لیس فقط من قیم ومبادئ بعض العاملین والتی یلتزمون بها، ولکن أیضاً نابع من مسؤولیتهم الشخصیة ونزاهتهم واستقامتهم وتأنیب ضمیرهم . یقوم هذا الأسلوب على قیام بعض العاملین بالکشف عما یعتقدونه من ممارسات غیر مشروعة وسلوکیات غیر أخلاقیة تحدث فی منظماتهم مما یؤدی إلى الإضرار بها وبأمن وسلامة المجتمع أو تعریضه للخطر. هذا مما یجعل الإدارة تحدد اتجاهات العاملین فیها على نحوٍ یسعفها فی تصنیفهم ضمن فئات أو تقسیمات، فالفئة المؤیدة لکل ما یجری وهم الصامتون تنظیمیاً، والفئة المتحسسة لکل ما یجری وهم نافخو الصافرة، إذ إن هذا التصنیف یمثل أحد الأسالیب التی یمکّن الإدارة من تشخیص أفرادها، والأکثر معرفة المجال الذی یتحرکون فیه سعیاً لتأمین المنظومة الأخلاقیة وفی الوقت نفسه إقرار مجال التصرف للعاملین، من هنا تم تأشیر مشکلة الدراسة من خلال اثارة جملة من التساؤلات البحثیة المتمثلة بالاتی: 1-هل إن معظم الأفراد العاملین فی المنظمة المبحوثة من النوع الذین یلتزمون بالصمت التنظیمی ولا یفصحون عن المشاکل التی تواجههم؟ 2- هل تفضل القیادة الإداریة التعامل مع الأفراد الصامتین؟ وللإجابة على التساؤلات البحثیة أعلاه، ولقیاس علاقات الارتباط والتأثیر بین بعدی الدراسة، تم استخدام عدد من الوسائل الإحصائیة لبیانات جمعت بالاستبانة التی وزعت على العاملین فی الکلیات المبحوثة . وتم التوصل إلى مجموعة من الاستنتاجات والمقترحات.

Abstract: Abstract The aim of this research is to recognize the conformity relationship and the nominal discrepancy between the two dimensions of research. This is represented by market orientation as an explaining dimension which is the most important source in dealing with the application of the integrated program for managing marketing crisis as a responding dimension. The two researchers endeavored to include these two dimensions in their research. To attain the aims of this research, The State Company for Drug Industry and Medical Appliances in Ninevah – Iraq has been selected as the research community. In order to execute this research, a questionnaire form has been designed, which was composed of (13) measurements to measure the two dimensions of the research. The allotment was (7) for measuring the dimension for market orientation and (6) measurements for the dimension of integrated program for managing marketing crisis. A total of (83) questionnaire forms were distributed to staff under research represented as follows: (general manager, managers of departments and sections, experts, and marketing employees). The research has supposed two hypotheses and was tested with Chi - square and Runs tests taken from the data collected from the questionnaire and the research has reached to some conclusions upon which suggestions of the research were presented. .

Abstract: This research tries to study the movement of consumer protection in Mosul City; it takes into consideration the consumers' opinions within the consumer protection movement. This subject is regarded as an important one; it has a prominent role in publishing the consumption awareness and consumer protection from the environment damages. A pilot study on Iraqi consumers has been conducted in Mosul City. A questionnaire of (600) consumers were distributed in Mosul City. The regained ones were (453) only (%75.5). So, it was the major tool of data collection. Statistical methods were taken into account to test hypothesis, the research concluded a group of results and suggested possibilities to a better consumer's protection (in Mosul City). ).

Abstract: Abstract The states of environment are essential in achieving efficiency in the economy, increase of Economic Growth and Economic Welfare and the issue of stability that can be split into three economic targets specific: the growth of real output, full employment and prices stability. Perhaps these goals are interrelated and interdependent without full employment. The potential output in the economy will not be fully achieved also result in price fluctuations to the control of uncertainty and hinder economic growth. This study aims to clarify the relationship between some macroeconomic variables, in particular fiscal and monetary policies on the one hand the aim of achieving economic stability away from the external shocks that affect both aggregate supply and aggregate demand on the other for Turkish Economy for the period (1985-2010) and the stabilization policies are in, to control both inflation and unemployment to a certain extent to achieve the goal of reducing the inflation rate on an ongoing basis and to reduce the unemployment rate to normalize and minimize the effects of shocks caused by economic cycles. .

Abstract: The modern world has faced rapid changes that made the modern technology, management, network communications and new techniques the key systemic tools to the information and comprehensive knowledge era. These may be reflected in the performance of organizations in general. On this basis, this research aimed to know the nature of relation of correlation and the effect of the two variables of the study (technical variables, quality improvement of products). This can be done via the dependence of a group of major and minor hypotheses provoked by the researchers in research methodology, specially that there is a sort of correlation and effect whatsoever between technical variables and quality improvement of products. A model of hypothesis has been subjected to the nature of relation and effect of depended variables and independed in the study. General company for ready garments in Nineva has been selected to be the field of application..

Abstract: Abstract The research involved a sample of (19) business organizations that are registered in Qatar Financial Markets. Healy model was employed to measure the discretionary accruals. Cost of capital was measured by the cost of equity and cost of debt. Capital Asset Pricing Model (CAPM) was used to measure the cost of equity and the ratio of the average interest to the average loans. These interests are paid in measuring the cost of the debt. Multiple regression analysis was used to identify the direct and indirect effects amongst the variables of the research. The research concluded that the discretionary accruals have a significant effect on the cost of capital of the sample, and that the investor takes the risk that is reflected on the average return that he endeavors to obtain into consideration. The discretionary accruals are directly related to the cost of equity and the cost of debt. Therefore, the recommendations are that the discretionary accruals are of a great importance for earnings management process approach. The research recommends that there must be new accounting standards that increase the disclosure of the financial reports and reduces cheating and manipulation with the accounting numbers and that consequently will results in achieving economic benefits represented by reducing the cost of capital. .

Abstract: The current study aims to verify the authors' point of view which stated that there is an equivalent impact relation between what it is called entrances of moral structure in organizations, and with the entrances of formulating their strategies, especially depended on contingency theory. The authors prepared the suitable methodology to test their own point including the problem of the study, and gave an informational framework for the variables of their study. They conducted the statistical analysis for the data set regarding these two variables which they got from their study field represented by the agencies of electricity, municipality, communications and water service in Mosul City. This was done by the questionnaire prepared for this purpose getting use of correlation and regression variables. They concluded several results that helped them to come out with several conclusions. It is emphasized the correctness of their point of view either the micro framework or the macro framework. Depending on these conclusions the authors presented several proposals, the most important of them is emphasizing the learning and training programs, and participating the knowledge as they are important in field of developing both invest aged variables in the life of invest aged organizations in particular, and all organizations generally. In addition, the authors emphasized the importance of developing the strategic information system for its importance in supporting these programs application too.ً.

Abstract: Abstract Almsgiving is one of the five principles of Islam and is considered the financial part of worship cared upon by Islam from its beginning. It has been mentioned in the Glorious Qur'ān in more than one Aya and was detailed in more than one Prophetic Hadith. Almsgiving in Islam is characterized by supreme rules and many issues whose images and events greatly vary with the alteration of financial transactions, as well as the developments of the materialistic life; something which calls for concern in seeking the recent developments of this magnificent religious duty and manifesting its provisions. Almsgiving is the only principle among the five principles of Islam that can be developable and extensible and is opened for jurisprudence. That was the case among the scholars, the jurists and the Imams of doctrines which has gained its significance at the present time due to variation of finances and wealth, the disturbance of Muslims' issues and the breakdown or the suspension of the almsgiving totally or partially in certain countries. This has opened the doors widely for the scholars and the jurists to observe recent contemporary juristic issues in almsgiving and many of them have expressed

Abstract: United Arab Emirates usually depends significantly on foreign direct investment (FDI) to develop its economy. Since, investment in the important and vitality sectors of the economy have led to the raise of direct foreign stock investment rapidly to reach (127) billion US dollars (more than 466.5 billion AED) in 2009 and thus this stock exceeded half of GDP in this year. As a result of the analysis of the econometrics model, the research shows that there is a very strong relationship between FDI stock (Inward and outward) and GDP at current prices; each increased in this stock by a million US dollars and led to increase the GDP of the state by (1.396) million US dollars . In addition, the stock of foreign direct investment contributes to a (93%) of the changes that may occur in the GDP of the state..

Abstract: Abstract The current research represents an attempt to determine the relationships and effects among the businesses processes reengineering dimensions, production and operations decisions. In this study, these were considered in General Company Factories for Ready Clothes Industry in Ninevah through two frames; the theoretical frame included a literature about this subject, while the second frame included studying the current status of researched company's factories, generally the current study tries to answer the following questions: - To what extent do the researched company's factories depend on businesses processes reengineering dimensions and how they can be arranged according to the importance and readiness? Which decisions of production and operations applied by the current study taken the priority in that factories? - What is the nature of the relationship and the effect between the businesses processes reengineering dimensions and some of production and operations decisions in the researched company's factories? To answer these questions, a hypothetic schedule were drawn to reflect the nature of relationships and effects between study's variables in the researched company's factories, a number of main and sub hypotheses were considered and tested using statistical data collected through a questionnaire, according to the description of study's variables, diagnosing them and testing the relationships among them, and according to its schedule a number of recommendations were made .

Abstract: This research aimed to investigate the effect of corruption on the economic growth in the light of governance variance. Cross sectional data for three years for many countries was fruitfully introduced into empirical research lately. Other independent variables have been included in an econometric model like, education index, investment, foreign direct investment, population growth rate. The mean of governance indexes has been used as an indicator to governance quality. It was concluded that corruption has significant negative effect on economic growth. This effect varied from country to another according to the governance quality. Research showed that these countries have good governance suffer weakly from corruption, but the effect of corruption become bigger in the countries that have poor governance. It is found also that corruption is the most important variable affect economic growth in the countries that have poor governance. .

Abstract: The current study aims to identify the situation of leadership styles in Nineveh Directorate of Electrical networks and its role to the development of skills of workers. Basically, it is hypothesized in this study that the leadership styles of all kinds (news persuasive and Co and Plenipotentiary) have a role in the development of skills of workers in the Directorate researched. To achieve the objectives, a scheme has been built to show the relationship between the variables of the study. It also used standards of data collection and analysis. A number of statistical tools were additionally used to prove research hypotheses, using the statistical program SPSS 10 for Windows. The results of the research match for most of its suppositions and formulated at hand a set of recommendations to strengthen and build an administrative leadership of the pattern (Poster) at the Directorate researched in all its aspects. It is particularly investment competencies, skills and capacities in the Directorate, and the human condition in the right place. The liability of some authorities has been taken into account to employers in addition to provide the appropriate scientific methods that may contribute to the skills development of workers in the field of research. .

Abstract: The study aimed to identify the satisfaction of some stakeholders (customers, employees and local community, natural environment), as well as measure their satisfaction. Due to achieve its goal, the problem is summarized in; have the stakeholders been diagnosed for the company researched. In order to verify that, the reliance on questionnaire technique and interview, textbooks, documents for the data collection, relied on a program (SPSS ver. 12) to observe the results. A group of results has been indicated in the variance of stakeholders' satisfaction, it also recorded low customer satisfaction. According to these results, it is necessary to recommend the following by the company (enhance the competitive advantage through focusing on the quality of product). ).

Abstract: Social protection system is one of the best tools used by government to elevate the poverty that aggravated due to the individual and governmental crises especially in Iraq. Any country aims to make a new economic and social growth should enlist the social protection within the strategies. As a result to the economic and social changes passed in Iraq, these conditions have affected the local situations. Thus, the government has introduced the social protection to solve these results. The current paper supposed that this tool may perform the role effectively. The study concluded that this tool couldn’t perform the suitable role effectively due to the weak targeted planning to the poverty categories; there was no recognition to the poverty average in rural and urban areas, corruption, and inflation accompanied by high average per capita that prevent the system to perform the role and achieve the mapped out aims in the reduction of poverty line in Iraq generally and Nineveh generally..