Abstract: The present research aimed to study the new concept of services, that is, the services sector is now witnessing a new storage of dramatic and comprehensive change and a banding the formed methods and traditional styles of doing business. The new initiatives play a great role in creating and developing new standards to get rid of the old existing taditional standards. More over, the new concept of servicing, now a day, is to deliver what is not expected by the customers and this can only be done through high skills and great efficiency.The study focuses and describe the main characteristics of services and the radical changes in the field of banking, intangibility, inseparability, variability and perishability, plus other characteristics.On the other hand, market place and market space are two with in the new marketing aspect, they are two joined to each other.The study include several conclusion, the most important one was the services in banking sector, at present, depends mainly on the new concept of market place and market space to conduct the activities in this sector.

Abstract: Factories engaged in manufacturing world-class product do not confine the maintenance of machinery and equipment but they give as their objective to provide productivity with a high reliability. These factories; therefore, adopt the programs of comprehensive maintenance, the responsibility of every body. They depend on work teams aware of the concepts of reliability and economic equipment effectiveness. The research also tackles designing integrated software to evaluate the efficiency of the technical work of the production lines. It depends on the up-to date concepts of designing the accuracy of work in planning, controlling the operation of machinery, studying the effect of defects and sudden breakdowns on the effectiveness and efficiency of the production lines. The designing software provides complete information and accurate indictations to support the activities of maintenance and correct scientific planning to reduce the breakdowns that the production line exposes to .The system of Software act according to the processing logical of (under Dos) system. Further, the designed Software of this research by (Visual Basic 6) are characterized by the developed abilities in providing complete information, good chart of indications, the abilities of connecting with developed statistical applications and integrating with production activities

Abstract: The research aims to investigate the way of building a system to deal with video files, especially those kinds of files which are not supported by Windows Operating System like files of type “.AVI”, these files are like “.mpg” or MPEG, “.mov”, “.DAT”, …, and other kinds. Tow versions of program “Video Editor” have been built by using two different methods, to be characterized by the following abilities: 1. Forming special display surfaces to operate the different kinds of video files, besides the ability to stop them as “Pause” and “Stop”, then reoperating them again. 2. Ability of operating video with or without sound, “Mute/UnMute”. 3. Control on the height of Volume, “Minimize/Maximize Sound”. 4. Control on the balance of Volume, from which speaker out, “Both/Right/Left Speaker”. 5. Display video on the whole screen, “Full Screen”. 6. Taking any “Capture Frames” from the movie during its operating and storing it as Bitmap Picture “.Bmp”. 7. Giving data about the present video file “File Information”. “Video Editor” are written by using Visual C++6.0 and on PIII Computer.

Abstract: This research explains the procedural junctures in terms of the qualifying stages (ISO) that leads to over information phenomenon with case analysis for each detailed step, i. e., it aims at producing ideas as an evidence for exceeding this phenomenon. This research has a property of being a mixer of ideas elucidated from the field consultative experience for both researcher within the theoretical frame of the subject matter. This study tackles a group of phases that help exceed the over information phenomenon. In order to answer certain several questions, the study deals with for basic principles. The first one focuses on the identifying aspect of (ISO 9001-2000) and the qualifying stages. The second treats the theoretical accounts of over information. The third one, discuses the expected spheres for over information case within the frame of qualifying stages. The fourth includes a brief conclusion to transfer the theoretical results of this study.

Abstract: Feed is the major cost of broiler production. Hence, one of the main opportunities for increasing profit, is to lower feed costs per unit of gain, through rational allocation of this input in the production process, consequently, it increases the product and simultaneously it reduces the gap between local production and consumption. Also, knowledge of relationship between feed and product provides the producers by the useful indicators, which help them in decision making process. Aiming to this object, the current study estimated the production function of broiler, applying the (OLS) method, using observations of the sample collected from 36 private farms in Arbil Governorate. The Cobb-Douglas production function was selected, relying on the sensibility of the results, statistical and econometrical criteria. So, the required economic functions have been derived and used along with market prices of feed and product, in order to achieve some practical conclusions and recommendations. The important one is that, the level of feed had not been extended to the point that maximizes the profit according to the results of the study

Abstract: This research aims at studying factors affecting agricultural loans repayment performance at the agricultural credit bank in Mosul, depending on the experimental data from the borrower's farmers during the year 2001-2002. A random sample covered 50 borrower farmers. To study the impact of different factors using descriptive and statistical techniques, two methods were used. The first is to find the correlation or the association between the loan collection performance and each of the different factors that might have an impact on the loan repayment. The second used factor analysis. The results from first method that the success of the project ,the desideratum circumstances for the country and the due dates of repayment have a large impact on the loan repayment, and from the second analysis, the success of the project factor, requesting the borrower to repay the loan factor, legal collection factor and at last other loans due factor.

Abstract: Data mining is an action to obtain the knowledge to achieve the main purpose that is detecting hidden facts which contain database by using various techniques that include artificial intelligent, statistic analysis, techniques and modeling. Data mining method brings models and obvious relations in data which help to expect future results. Algorithm appears in this field which indicates comparisons between algorithm to choose the suitable one to have the best results. This paper aims at using classification algorithms. C4.5 and connect it with neural nets (Back propagation BP) to form a classification model hold a two methods characteristics. In addition to comparing the total results with the classification results by using Minitab. This paper results in classified equation C4.5 which is sufficient in performance especially after connecting it with the neural net BP to erase the contradictions in data. The results also confirm the importance to use programming language in achieving the best in comparison with the results of ready made applications.

Abstract: The abstract of this paper comes from the analysis of the relation between population growth and environment degradation presented by the CO2 emission. The paper focuses on many subjects based on depending the economic division of world countries, according toـ the reports of human developing which adopts dividing the world into three economic groups. The paper studies the variance of the CO2 emissions of these countries by depending on Lourenz curve of variation and extraction of Gini coefficient which reach 49.8% for the variance between countries. In addition to study the measurement relation between population and CO2 emissions for each of the groups elected. The paper also, deals with the logical analysis to evaluate conclusions of the relation between population growth and CO2 emission, which the logical explanation to the effect of increasing economic activities on the environment and in the impact of present and future generations. Besides the implication related to the rapid population growth and its effect on the available and renewable resources and the unrenewable. Finally, the research confirms, importunely, the attempt to discover renewable energy resources depending on the co-operation between countries in to present and the future stages the face the risk of the environment degradation.

Abstract: This research aims at determining the role of strategy of human resources management in realizing the strategic objection through the study of some samples of industrial companies in Ninevah governorate. This will be achieved by a level on a sample based on hypothetical type taking into consideration the nature and the variables of the research and their dimensions. This is represented by strategy of human resources management and strategic objective. Accordingly, two main hypotheses will emerge and more subsectional hypotheses will appear. In order to choose the hypothesis we depend on a series of statistical methods. Finally, this research ends with some important conclusions which reflect the proof of the hypotheses besides some recommendations which concentrate on the role of strategy of human resources in the realizing of strategic objective.

Abstract: The research investigated the reality of survey costs and exploration in oil industry and its division  according benefits to tangible and intangible costs.  This requires aspecial accounting approach.  There are three methods of accounting, first revenue methods, second the full cost methods and third successful efforts methods . The study shows the effect of each method and the unite accounting  system which is applied by north oil company (public company) in the financial statement and the contrast between them, knowing that the successful efforts method applied by worldly oil companies, and Iraq is one of the countries which the largest oil reserve and makes the most oil industry activities.  This  has requires the necessity to unite one accounting  method to treat costs survey and exploration to measure and evaluate company management .

Abstract: The present research deals with both intillectual capital and total quality management in a comprehensive frame by bilding a calture and field frame to dtetrmine the role of intellectual capital contents , (Human capital, stractural capital, customer relational capital) in Possibility Application Total Quality Management–A study in a selected Sample of Industrial Companies / Ninavah. In general the research tries to answer the following question : Have the companies under study understanding about the concept and contents of intellectual capital? Is there an abvious preceptive about concept and significant and dimitions of total quality management in companies under study? What are the nature of the supply can which intellectual capital contents set forth to apply total quality management in companies under study? The research has come out of set conclusions such as : -    The intellectual capital contents in companies under study can set forth to application total quality management in these companies. -    The best set forth came from stractural capital and human capital. Based on the conclusion reach by the research a number of recommendations were set forth.  

Abstract: Grain crop is considered as a main crop in Sulaimani governorate which has great role to satisfy the local demand and ensure the food security. Managerial, political and economic factors affected on fluctuation of it’s annual product. The research objective is to determine the effectiveness of the mentioned factors on production and to find proper solution to raise the production level, hence the importance of the research can be noticed through the creation of food security, production developing, obtaining additional source for national income generation and foreign currency during the exportation of surplus produced. The research results show that estimated ratio effect of the both factors rainwater and cultivated area on the production is about 59.4% and the estimated residuals ratio effects is about 40.6% which represents the factors of (economic, policy, managerial procedures and military actions). There are continuously changes and fluctuations in cultivated areas from year to year due to economic, managerial, legal and political procedures also there is continuously gap between produced (supplied) quantity and demand quantity.

Abstract: Applying successful TQM in any organization depends on the availability of several internal and external reguirments; among them are the human resource ( the employees inside the organization or the customer outside ) which is considered one of the essential factors in success or failure of TQM. So this study aims to explain the role of human resources management in applying TQM. It was shown from the theoritical analysis of the contents & discussions of researchers in this field that the human resources management represented in its activities which deals with work organizing , employee planning and employment , selecting , training and developing , as well as their motivations and incentives , and their performance appraisal which participated in quality culture reinforcement in away that it is reflected in applying TQM .