Abstract: The Line Balancing is regarded as one of the most important subjects of industrial institutions because of its obvious effect on the streamline of materials, workers and products. In the current time, many of production problems have appeared in different factories, in general and in the factories of ready-made wears, in particular. One of the most important problems which affects directly on production increase in the Balancing production lines, which will in turn lead to decrease the spoilage, reducs the time of production to the construction of required workman power, if it is invested well and followed by modern scientific methods to achieve the true balancing and arrangement of equipment and units and different production partitions. One these methods is live ranked positional weights which is the subject of this paper to reach the idealistic arrangement in application to the factory of Ready Made wears in mosul as considered one of the distinctive factories in manufacturing the ready made wears. So the method of rank positional weight and the application of suggested model is to develop this method in mosul factory in the light of its actuality

Abstract: This research implements the concept of Object Relational Data Base Management System (ORDBMS) on depreciation by converting it from relational application to object application without changing current relational application and dealing with its details by using Object Views. Object Views can be derived from the relational system and form a layer of object oriented program above the relational table. Thus ,it gives us new method for making queries on relational database and decreasing SQL sentences by using MAKE_REF instead of making complex relations between multiple tables so data is viewed as one unit. by using CAST_MULTISET multiple data can be implemented into object view without making multiple relational between collections. The application is programmed using Oracle8 because it has the propriety of object relational data base and also it provides INSTEAD OF trigger for inserting and manipulating data in the relational table by using object views.

Abstract: The study deals with the analysis effect between Capitalization process of the Cooperative Firms and Stock Price Movement. In the Framework of a sample of Iraqi Cooperative Firms with in the Industrial Sector that registered at Baghdad Stock Exchange (B.S.E), The study is directed towards finding solutions for many questions to the nature of Capitalization and the prices of Stock market and the influence of Capitalization on Stock Prices. Aimed in such context the study gives a background on the concept , The importance and The mapping of Capitalization among Cooperative Firms as well as identifying the movement of stock prices.

Abstract: The effective role of technological progress in the process economic development has been quite vivid. What proves that theoretically and practically is what has taken place in the southern and eastern Asia during the past decade of the 20th century, as the exports and imports of these countries, in the light of global open economy, had the great effect in speeding up economic developments in this region by joining the economies of southern and eastern Asian states with the multinational companies which endeavoured and are still endeavouring to achieve the objective despite the fact that this will benefit or do harm to the developing states. This is what has happened to these states which were overwhelmed with embarrassment and regression, and economic development was affected in the following years.

Abstract: The study revealed that the globalization theory and the removal of barriers as well as restrictions among the stage had drawn forth a wide argument in the international economic social and political circles whose aim was the emergence of the liberal region as an international super power that governs and controls various world field employing different policies in expressing its reality which aims at imposing its domination upon most of the world developing economies countries, subjecting it to the world market powers and curtailing the state role in it then organizing its economic activity in accordance with the market mechanism after privatization the general projects in these countries with the disappearance of the commercial nature characteristic on it, floating their currencies in such a way that makes fraudulence in their products price easy. This reflects its social effects non-preferable in the globalize countries. It requires declining comprehending the globalization theory in the form that suits the social construction of these countries.

Abstract: In this study a comparison between classical estimation and Baysian estimation have been done two ways of the classical method have been chosen namely (Ordinary least squares method) and (maximum likelihood method) and only one method of the Baysian estimation has been chosen namely (non-informative prior density function) as a result of this study we obtain the following result the estimation regression model is equal in all methods and Baysian estimation method is the more efficient way in estimation and (Ordinary least squares method) with (maximum likelihood method) are equal in efficiency.

Abstract: The term "Logistics" is used in the military science to describe activities related to the movement and food supply of the army when it is in the front lines of battles . Logistics is an art and science which has its own principles and concepts. It has being used since 1950s. It is not used in the Arabic literature of administration and marketing. The study of this art has appeared in many writings and studies which focused on army and its movement. It is also the art of management of battles, materials and products which starts in the organization and ends with the consumer, or it is the management of all operations that aim to facilitate the movement and arrangement of supply and demands in the process of creating time and place utilities of produced goods. It is considered an activity of storage which facilitates the flow of products from the state of being raw materials until they reach the end consumer, in addition to the flow of information to create a suitable standard of movement in the products and supply of consuming services with reasonable cost.

Abstract: With increasing the planted area with crops and availability of enough amounts of rains, the crops production might raise, as there is a proportional relation between size of production and the affected factors of growth (the planted area and the amount of rains). The significant point in this research is the forecast about the amount of productions for the period of 2005-2010 to find out the amounts of productions in the upcoming years, recognize the shortages in the productions along with continuous increasing in population size and identify the size of the gap between productions amounts and (Supply and Demand) on those corps. The aim is to take necessary procedures by the Governmental Institutions to decrease the gap between the Supply and Demand on those corps inside the country.Moreover, working on increasing those productions for populations. This is a better solution than importing them from outside, as this will lead to find job opportunity and use of the agricultural land on the other hand. This will be done through increasing agricultural land and using developed technology method.

Abstract: The activity of overland Transport is regarded as the service work performed to the transport of people and commdities. It is one of the basic developmental setup and the infrastructure for any developing state. This activity has an obvious impact in implementing and success the national development plan. The importance of this research lies in the necessity of the application and availability of requirement of the costing systems in this vital service and it's role in packing .The management in planning and controlling of these activities in addition to the independence of this power in full and attempting at reducing it's costs. This research aims at showing the spots of the requirement of costing system in the overland transport companies in order to set a general frame for this costing system to this important service activity. In order to achieve the aim of the research the study concentrated on the following Points: 1-The costing system, the concept, importance and the nature of the overland transport. 2-The basic requirement of costing system in the overland transport activity and… 3- The secondary requirements for the costing system in the overland transport activity .

Abstract: The evaluation of financial statements of shareholding companies are considered as among the important basics of modern management, and also of the main qualities of controlling, and verification which aimed at achieving effective efficiency. The research paper consists of studying the financial positions of certain specimen of shareholding companies, and the mixed which work in the service sector (tertiary sector) and the objective investigations for its activities, through studying the numbers, pointers, and material sides, in order to benefit from the result of evaluation, and comparsion, for decision making processes, for suitable managerial level inside, and outside the firms. The follow up of the work of firms, and investigating its behavior and evaluate the levels of its achievements and its effective efficiency are essential requirement to direct these firms in the correct framework, for the requirement of the needed details of information to those interested in the company. The Evaluation of Financial statements of sharholding and mixed companies by using Financial Data in Ninavah Governorate.