Abstract: ABSTRACT Planners have succeeded to develop the various countries via the plans extended for the procedures of the economic development. Some of them have failed to fulfill these requirements because of the prompt excessive population. Hence, the developing processes have not been taken by the planners in order to better the costs of living and health standards. Almost, the population rates have highly increased than planned that may exceeded the development indicators economically; thus the net development rate has become negative. This research explained the failure and the procedures of treating these cases through the materialistic and spiritual items of population to the success of planners in developing the countries. .

Abstract: ABSTRACT Hidden line algorithms generate realistic scenes by identifying and removing parts of the displayed image or shape that are not visible from a chosen view position. So, in order to achieve highly realistic view, Hidden Line Package (HLP) has been developed to draw many shapes of three-dimensional object using Depth-Sort hidden line algorithm. This program uses one of the projection methods, either the perspective or the parallel method, to draw many types of three-dimensional shapes and then apply any transformation techniques (scaling, rotation, or translation), in addition, the program draws the shapes in transparent or solid modes. The resultant shape can be stored as an image file of BMP extension. The software has been written by the authors using Microsoft Visual Basic 6.0. المستخلص تُنتج خوارزمیات الخط المخفی عرضاً واقعیاً عن طریق تعریف وإلغاء أجزاء من الصورة أو الشکل المعروض والتی یکون من غیر الممکن رؤیتها من زاویة النظر المختارة. وبناءً علیه ومن أجل الحصول على رسوم ذات واقعیة عالیة فقد تم تطویر برنامج HLP لرسم عدة أشکال ثلاثیة الأبعاد باستخدام إحدى خوارزمیات الخط المخفی وهی طریقة الترتیب بعمق. یستعمل هذا البرنامج إحدى طرق الإسقاط، إما المنظوری أو المتوازی، وذلک لرسم أنواع متعددة من الأشکال ثلاثیة الأبعاد ثم تطبیق إحدى طرق التحویل، بالإضافة إلى رسم هذه الأشکال بأحد النمطین، الشفاف أو المعتم. کذلک یتیح البرنامج إمکانیة خزن الرسم الناتج على شکل ملف صوری ذو امتدادBMP . تم کتابة البرنامج باستخدام لغة فیجوال بیسک 6.0.

Abstract: ABSTRACT Hospitals are considered to be one of the facilities that offer health services. To find out their performance and the extent to which accomplish the goals, their performance should be evaluated using several techniques, methods, parameters and standards that may offer useful information which helps to make good decisions on various levels. The importance of the current research is manifested through clarifying the accounting data role in assessing the self - financed hospitals that are the basis of evaluating performance. In order to obtain that goal, the present research highlights the accounting aspects to show the performance of hospitals. The problem lies in the shortage of data provided by the financial lists of the self - financed hospitals. The research draws upon the hypothesis that there are several indicators and standards to evaluate the performance. They will lead to make use of the financial lists used in evaluating the performance in general. The research concluded a group of results. The most important of them are that the absolute numbers of the hospital performance results and their financial status in the financial lists at the end of the accounting period are numbers that give a limited significance and benefit. These numbers -although they show the results of the hospital activity of the accounting period and show the financial status of the hospital at the end of the accounting period - are not useful in showing the general tendencies of the hospital performance and showed no significant results in lights of the similar hospitals. To evaluate the hospital performance and to accomplish the optimum benefit from the numbers in the financial lists of the hospital, it is possibly use a technique called the financial analysis which uses the financial rates. .

Abstract: ABSTRACT The current research is primarily concerned with quality costs measurement and analysis in textile industry; as a case study in spinning and weaving Factory in Mosul – Iraq. The research represents an attempt to identify, measure, classify and collect the quality costs elements in textile, primarily through discovering where they are generated and who is responsible for them. One of the major difficulties in obtaining data related to quality costs is the kind of accounting system adopted. The costs of quality are spread throughout the various departments of the factory and conventional accounting system do not pick-up and highlight such costs. In regard to the findings, it is concluded to be supportive to hypothesis of the research. The end of this research conclusion was stated and recommendations were also initiated. .

Abstract: ABSTRACT The research aims at investigating the main trends lead consumers to buy goods, which considered as a main output for Waladi Factory. These produced clothes offer read benefits to the consumers. The research has questioned several issues regarded to the relationship between the design of the good and the buying decision, as well as the satisfaction of the good (being of the best quality) and the buying decision also. The suppositions of the research have come to confirm the aims through relying on the ideas of a sample of (185) persons who frequently shopped Waladi Factory. The analysis has done by SPSS.VER10.0 program and the results involve many standards, as the frequencies, medians, and the deviations. The research has come to the main conclusion that Waladi Factory is producing several kinds of goods relevant to the needs and the desires of the consumers in the clothes market of the city of Mosul. .

Abstract: ABSTRACT The aim of the cost system is to determine the cost of production unites (goods and services) which the project is built for it by the cost elements and loaded by the project, The cost system follow a method of analysis either the exhaustive loading style or the micro loading style . The importance of the paper is related to the importance of taxes, such as the income taxes, which is regarded as the most important revenue of the public budget of the nation and the importance of the data of cost. The paper aims at using the method of variables costs in the taxation accountancy which enables to impose the control over the accounts represented by the commissar, so will reduce the chances of the evasion of taxes. While, the problem of the paper is represented through the accounting method, the taxation which is perfected according to account represented by the corporation of taxes, these accounts supposed to provide the real information about the activity practices of the companies. So, the dependence of the tax corporation for the data prepared according to the variables cost theory will reduce the chances of tax evasion which will achieve justice in taxation. It is necessary to follow up the companies which not represent it for its importance as it is appropriate with the accounts brought by the united accounting system as it reflects the actuality of the costs in the companies .

Abstract: ABSTRACT The insurance companies differ from other financial and non-financial companies. They deal with others funds, rather than dealing with capitals especially when they are related to the investment operations. They collect money from insurance policy then carry and take some of them for the reserves and technical allowances sufficiently to face the obligations that the company seeks to maintain and develop funds. The importance and aim of the research emerged in three levels: The first is academic one according to the concepts of investment theory in the insurance companies. The second is the technical for the help for the insurance companies in making the scientific steps for investment. While, the third is an application for evaluating the investment policies for the sample companies, depending on a group of questioning .The most significant one, there are a consistent of the limited legal rates on the insurance jobs and the principles and conditions of the academic investment depending on the hypothesis of disconsistency. The search concludes many results one of them, the stability of the hypothesis of the disconsistency. The research suggested a model for investment rates of the money, which is suitable to employ (investment) in the insurance companies. .

Abstract: ABSTRACT Tax-checkup is considered the essential stage in taxing accountancy. It helps having an access to the feasible figure of the basis of assessment via verification the taxpayer's adherence to the rules of tax requirements at the preparation of tax -confession and that the confession includes all processes that must be subjected to taxation. Perhaps professions are considered one of the income sources that are subjected to taxation in Iraq; thus comes the significance of tax - checkup. The research aims at the rationalization of tax - check up process for these professions by means of establishing scientific techniques and considerations which are helpful in attaining the right basis of assessment for these professions. It is known that tax –checker; while examining the registers of professions owners - faces many difficulties and problems, as there are nonstandard for the trueness of such registers. Rationalization of the process of tax - check up for professions might curtail problems and disputes that occur between checkers and taxpayers and help to get an access to the right basis of assessment. A descriptive method has been followed in the research, depending on state documents and journals available in this aspect. The research has concluded a group of inferences, the most important of which are: * Tax - checker should perform the correct critic check up and doing required investigations related to economic units exercising those professions. .

Abstract: ABSTRACT The objective of current work is to estimate the total cost function from which average cost function could be derived. Through using the average cost function, optimum size could be calculated and then deriving economies of size for different capacities in order to determine the efficiency of the usage of available resources. The results showed that most costs were variable as they formed about 88.5% of total cost and most table egg - projects were within the category (10000 - 15000) and (20000 - 30000) birds as their percentage was 52% of total projects. Least average cost was achieved at the size (5000-10000). The results showed also that the function coefficient value was more than one for the sizes less than the optimum size which depicts the first stage of production; while its value becomes one at the optimum size which depicts the beginning of the second stage. The study had arrived to some recommendations most important of which was to expand the production of table - eggs to the optimum size and to encourage investors in this sector. .

Abstract: ABSTRACT The current research tackles a new philosophy of planning and control of resources and parts in the production process according to customization and small load size. Manufacturing systems designers by Quick Response Manufacturing (QRM) have devised a card that contains the characteristics of both the pulling and pushing system to find a solution to the flow of materials in a mechanism that achieves work in process reduction in addition to a high percentage reduction in lead time. The research also contains a follow up of the concept and mechanism of Polca with a reference to the ways of similarities and differences between them and the Kanban system, for the system also contains a case study of producing a new product according to Customization and small lot size within the framework of the Polca system procession logic. The research suggests an algorithm for issuing dispatching orders inside the cell to achieve an efficient flow between the two cells in the Polca loop. The results of research conforming that the polca card mechanisms achieve a powerful balance of materials follow through the product routing, in addition to the avoidance of accumulating the working process in front of cells. For that it has a good roll of reducing lead time. .

Abstract: ABSTRACT The tax revenues (Direct and Indirect) represent an important element in the revenue of advanced and developed countries. The tax revenues are participated in the performance of developing plans through different services provided by countries for all the economic sectors in order to support the development and growth. The researcher perceives that there are economical, managerial and social obstacles which prevent the utilization of full capacity for the performance of income tax department in Gaza province in spite of finding the positive signs in the improvement of income tax during the years (1996-2003), under the Palestine National Authority. Also, the researcher perceives that the income tax has a great importance, because the authority depending on it for the Palestinian Community needs under the scarce of resource and possibilities, especially in the existence of Israelian occupation. .

Abstract: ABSTRACT The social relationships between inhabitants considered an important subject in housing planning - both vertical and horizontal type - in flats and houses. There are many authors studied the social relationship in residential environment with planning and designing housing. The study of factors effective on social relationship is important in social integration of residents. The research goal: using discriminant analysis to determine factors effective on social relationship in flats and houses residents in Sulaymania. The problem of research to study the ring of social relationship effective on residents on the environment in flats and houses by different factors, the research hypothesizes that there are many factors effective of social relationship. The research studied two samples, the first sample represent flats in a vertical housing, whereas, the second sample represent houses in horizontal housing. The paper used the discriminant analysis to get out linear function – discriminant - function to discriminant between the two samples. The research results were determined many factors effected an social relationship of the residents as: The problems between residents (X5), the size of residential units according family sizes (X1), the overlook between the residential units.(X6), using green area (X4), years number using the units (X2), the units ownership (X3), the overlook between the opposite units (X6), the overlook between the other units (X7), number of visiting between residents (X8). X7