Abstract: Abstract The united accounting system issued by the Revolution Leadership Council No. 380 in 5/4/1979 is initiated to produce the required data to serve accounts on the national level and an attempt to connect accounts of economic unit with the national accounts. In the beginning of the system application, the banking sector is excepted despite its importance. So, the researchers' efforts have not been wasted, where the application of accounting system in banking sector has been proposed. As a result, the accounting system was issued and applied in banks in 1988. The aim of this sort of application was to connect the banking accounts with the national accounts in order to provide the appropriate data for the comprehensive economic planning. As for Mosul Bank for Development and Investment may apply the unified accounting system and the absence of resources which connect the bank accounts with the national accounts, the researcher presented a field study in Mosul Bank and demonstrated the bills of the national accounts and connected the bank accounts with the national accounts. .

Abstract: Abstract The united accounting system issued by the Revolution Leadership Council No. 380 in 5/4/1979 is initiated to produce the required data to serve accounts on the national level and an attempt to connect accounts of economic unit with the national accounts. In the beginning of the system application, the banking sector is excepted despite its importance. So, the researchers' efforts have not been wasted, where the application of accounting system in banking sector has been proposed. As a result, the accounting system was issued and applied in banks in 1988. The aim of this sort of application was to connect the banking accounts with the national accounts in order to provide the appropriate data for the comprehensive economic planning. As for Mosul Bank for Development and Investment may apply the unified accounting system and the absence of resources which connect the bank accounts with the national accounts, the researcher presented a field study in Mosul Bank and demonstrated the bills of the national accounts and connected the bank accounts with the national accounts. .

Abstract: Abstract Quality control charts are used in controlling the quality characteristics produced material, and making a suitable decision to the producing operation at each stage of production. This can be fulfilled collecting a sample (observations) randomly selected of the whole production. Quality control charts was demonstrated by shewart who used a traditional statistical approach with the construction and decision - making. This research aims at constructing a new quality control chart which corresponds to shewart’s one of a single value that Bayesian sequential approach is used in the construction and decision - making instead of a classical statistic approach and used in shewart’s charts. A research’s problem concluded that shewart’s chart of single value draws upon single sight by decision - making of a progressed production process (which is used in case of the sampling) is very costly. This considers as a weak point (deficit) at this chart. Data analysis in this research have been depended on Bayesian sequential approach which presented by wald. It deals with sequential sights, i.e. each a new sight will add new information on the distribution parameter estimation. In addition to the prior information use that came from previous experiments, experiences in distributional finding of parameter and finding of posterior sequential distribution for this parameter. Shewart’s chart of a single value, Bayes chart of a single value corresponds it in April factory of marble to control the pressure force of marble, and it is found that Bayes chart of a single value doesn’t affected by outlier values as in shewart’s chart of a single value. .

Abstract: Abstract Quality control charts are used in controlling the quality characteristics produced material, and making a suitable decision to the producing operation at each stage of production. This can be fulfilled collecting a sample (observations) randomly selected of the whole production. Quality control charts was demonstrated by shewart who used a traditional statistical approach with the construction and decision - making. This research aims at constructing a new quality control chart which corresponds to shewart’s one of a single value that Bayesian sequential approach is used in the construction and decision - making instead of a classical statistic approach and used in shewart’s charts. A research’s problem concluded that shewart’s chart of single value draws upon single sight by decision - making of a progressed production process (which is used in case of the sampling) is very costly. This considers as a weak point (deficit) at this chart. Data analysis in this research have been depended on Bayesian sequential approach which presented by wald. It deals with sequential sights, i.e. each a new sight will add new information on the distribution parameter estimation. In addition to the prior information use that came from previous experiments, experiences in distributional finding of parameter and finding of posterior sequential distribution for this parameter. Shewart’s chart of a single value, Bayes chart of a single value corresponds it in April factory of marble to control the pressure force of marble, and it is found that Bayes chart of a single value doesn’t affected by outlier values as in shewart’s chart of a single value. .

Abstract: Abstract This research handles the analysis of the relation and the impact between the internal marketing procedures on the employee’s performance which became one of interested and modern subjects. This increasing almost the focus on the internal marketing in the services organizations during this time, after appearance of the internal marketing role to obtain individuals who have abilities and submit services in the high level to the customers. Because the rarity of the studies that took the relationships between these variables in the Iraqi environment, the research also presented a theoretical acquaintance about the internal marketing and the procedures as well as the employee’s performance. Rather the scientific frame of the study took the government banking sector, so as to perform the field side that a sample of four banks of Al Rasheed and Al Rafedain Departments at Mosul City. The questionnaire was demonstrated as a main apparatus to collect the data from the individuals working in these banks. The study problem then delineated the range of the relation and effect of the internal marketing procedures in the employees' performance, beside the role and the importance the individuals working in the succeeding of the bank work. It grouped the major and minor hypothesis for this problem. .

Abstract: Abstract This research handles the analysis of the relation and the impact between the internal marketing procedures on the employee’s performance which became one of interested and modern subjects. This increasing almost the focus on the internal marketing in the services organizations during this time, after appearance of the internal marketing role to obtain individuals who have abilities and submit services in the high level to the customers. Because the rarity of the studies that took the relationships between these variables in the Iraqi environment, the research also presented a theoretical acquaintance about the internal marketing and the procedures as well as the employee’s performance. Rather the scientific frame of the study took the government banking sector, so as to perform the field side that a sample of four banks of Al Rasheed and Al Rafedain Departments at Mosul City. The questionnaire was demonstrated as a main apparatus to collect the data from the individuals working in these banks. The study problem then delineated the range of the relation and effect of the internal marketing procedures in the employees' performance, beside the role and the importance the individuals working in the succeeding of the bank work. It grouped the major and minor hypothesis for this problem. .

Abstract: Abstract The present research tackles a basic problem that centers around a drastic need for modern tools to maintain huge quantities of operating data in terms of a high diversity and acute competition and heterogeneous markets as well as the necessity of adopting efficiency tools for getting access to data and processing them for knowledge discovery and Decision Support within the framework of manufacturing system resources planning and its file structure along with logic processing. The research suggests the creation of data warehousing technology, so it becomes the most important application that the information technology is focusing on the scientific principles to keep with an objective to maintain operational data for regular and different periods following summarization and integration. This can be done by using efficient tools to get access to data mining and on-line analytical processing. In an attempt to pinpoint and explain a mechanism for making these tools, the research presents algorithm for queries made to decision - makers on the procession planning both short - term and strategic planning. .

Abstract: Abstract The present research tackles a basic problem that centers around a drastic need for modern tools to maintain huge quantities of operating data in terms of a high diversity and acute competition and heterogeneous markets as well as the necessity of adopting efficiency tools for getting access to data and processing them for knowledge discovery and Decision Support within the framework of manufacturing system resources planning and its file structure along with logic processing. The research suggests the creation of data warehousing technology, so it becomes the most important application that the information technology is focusing on the scientific principles to keep with an objective to maintain operational data for regular and different periods following summarization and integration. This can be done by using efficient tools to get access to data mining and on-line analytical processing. In an attempt to pinpoint and explain a mechanism for making these tools, the research presents algorithm for queries made to decision - makers on the procession planning both short - term and strategic planning. .

Abstract: Abstract Using the ratios of cash flow and profitability is regarded as one of the most important means through which the performance of a bank can be evaluated in order to obtain the best possible method of performance, because the numbers in the financial lists have no reflecting – clearly - the real financial position, so the ratios of cash flow and profitability clarify the important relations amongst the numbers in the lists. The importance of the study comes from the importance of analysis using the ratios of cash flow and profitability, which is considered the most common used technique in evaluating the bank financial performance as an indicator to what was achieved by the bank comparing to the previous periods to identify the financial position throughout the period of the study. The study aims at evaluating the performances of the banks by identifying the financial ratios and indicators used in the evaluation process and then using them in evaluating the banks within the study. The problem of the research lies in the new economic situation that our country is passing through the existence of many private and state banks. So that needs to evaluate the financial performance of the banks to identify the weakness and lack points in order to avoid them and identify the positive points to maintain the activity of the bank to gain the best results within the strong contest. The study relies of the hypothesis that using the ratios of cash flow and profitability in the bank performance will eventually lead to discover the points of strength and weakness in the sample bank performance. The study and the indicators showed that the best year was 2002, then the year 2004 in the second class and 2003 in the third. And that was because our country underwent hard events in 2003 including vandalism, looting and bad conditions. In spite of all what has been taken place, the bank recovered in 2004. 2004.

Abstract: Abstract Using the ratios of cash flow and profitability is regarded as one of the most important means through which the performance of a bank can be evaluated in order to obtain the best possible method of performance, because the numbers in the financial lists have no reflecting – clearly - the real financial position, so the ratios of cash flow and profitability clarify the important relations amongst the numbers in the lists. The importance of the study comes from the importance of analysis using the ratios of cash flow and profitability, which is considered the most common used technique in evaluating the bank financial performance as an indicator to what was achieved by the bank comparing to the previous periods to identify the financial position throughout the period of the study. The study aims at evaluating the performances of the banks by identifying the financial ratios and indicators used in the evaluation process and then using them in evaluating the banks within the study. The problem of the research lies in the new economic situation that our country is passing through the existence of many private and state banks. So that needs to evaluate the financial performance of the banks to identify the weakness and lack points in order to avoid them and identify the positive points to maintain the activity of the bank to gain the best results within the strong contest. The study relies of the hypothesis that using the ratios of cash flow and profitability in the bank performance will eventually lead to discover the points of strength and weakness in the sample bank performance. The study and the indicators showed that the best year was 2002, then the year 2004 in the second class and 2003 in the third. And that was because our country underwent hard events in 2003 including vandalism, looting and bad conditions. In spite of all what has been taken place, the bank recovered in 2004. 2004.

Abstract: Abstract The research aims at designing and applying a statistical computational program by using Duncan’s Test, so as to identify the significance of the differences. The researchers started with the logical and sequential analysis and the statistical steps of this test in order to be the computational designing structure. This program was applied to identify the significance of the differences in the supervision behavior of the heads of the Depts. in the College of Physical Education. The data were collected by means of a questionnaire that met the scientific conditions. The researchers concluded that there were significant differences between the behaviors in favor of the Head of the Dept. of Sports Sciences in comparison with his counterparts, the heads of team and individual games after deducing the value of the least significant range which is quite basic for Duncan’s test. .

Abstract: Abstract The research aims at designing and applying a statistical computational program by using Duncan’s Test, so as to identify the significance of the differences. The researchers started with the logical and sequential analysis and the statistical steps of this test in order to be the computational designing structure. This program was applied to identify the significance of the differences in the supervision behavior of the heads of the Depts. in the College of Physical Education. The data were collected by means of a questionnaire that met the scientific conditions. The researchers concluded that there were significant differences between the behaviors in favor of the Head of the Dept. of Sports Sciences in comparison with his counterparts, the heads of team and individual games after deducing the value of the least significant range which is quite basic for Duncan’s test. .

Abstract: Abstract Globalizations in addition to privatization are regarded to be the property of the age and both have their reflections on the economy in general and on the industrial sector in particular. Therefore, this research has endeavored to measure the effect of globalization and privatization on the industrial performance which is represented by the added industrial value and perhaps the problem of this topic is represented by the delay of economic merger with the world, in addition to the delay or the misuse of allotments which can lead to the loss of a chance which might be historical. That could uplift the economic performance in general and industry in particular in Morocco. Based on the above, research supposed that globalization and privatization work are in the same direction during a particular period of time and both have positive effects on the industrial performance, they prove that supposition and research have adopted a quantities method in addition to comparative analytical method for a specimen of Morocco using time series covering the years 1980 – 2002 .

Abstract: Abstract Globalizations in addition to privatization are regarded to be the property of the age and both have their reflections on the economy in general and on the industrial sector in particular. Therefore, this research has endeavored to measure the effect of globalization and privatization on the industrial performance which is represented by the added industrial value and perhaps the problem of this topic is represented by the delay of economic merger with the world, in addition to the delay or the misuse of allotments which can lead to the loss of a chance which might be historical. That could uplift the economic performance in general and industry in particular in Morocco. Based on the above, research supposed that globalization and privatization work are in the same direction during a particular period of time and both have positive effects on the industrial performance, they prove that supposition and research have adopted a quantities method in addition to comparative analytical method for a specimen of Morocco using time series covering the years 1980 – 2002 .

Abstract: Abstract In general cases of inventory, we can find enough records to document the previous material. This has been intended via the history of that material, in contrary we suppose the rate of spare stock for the offer is non – zero. Whilst, when the demand is slow, it is difficult however to obtain the enough data to document the previous demand that identify the future demand on these materials with any degree on statistical confidence. Typical time series models (single exponential smoothing) are inadequate in the case of intermittent time series, because many of the series values are zero. Since these models are based on weighted - summations of past values, they bias forecasts away from zero. Unlike the single exponential smoothing that provide forecasts for future time periods, intermittent forecasting models provide recommended “stocking levels” or “estimated demand per period” that are used to satisfy future demand. Croston’s Method dissects the intermittent series into two components: a demand interval series and a demand size series. Both of these component series are indexed based on when a “demand” occurred (demand index) and not each time period (time index). The demand interval series is constructed based on the number of time periods between “demands.” The demand size series is Constructed based on the size (or value) of the “demands”. .

Abstract: Abstract In general cases of inventory, we can find enough records to document the previous material. This has been intended via the history of that material, in contrary we suppose the rate of spare stock for the offer is non – zero. Whilst, when the demand is slow, it is difficult however to obtain the enough data to document the previous demand that identify the future demand on these materials with any degree on statistical confidence. Typical time series models (single exponential smoothing) are inadequate in the case of intermittent time series, because many of the series values are zero. Since these models are based on weighted - summations of past values, they bias forecasts away from zero. Unlike the single exponential smoothing that provide forecasts for future time periods, intermittent forecasting models provide recommended “stocking levels” or “estimated demand per period” that are used to satisfy future demand. Croston’s Method dissects the intermittent series into two components: a demand interval series and a demand size series. Both of these component series are indexed based on when a “demand” occurred (demand index) and not each time period (time index). The demand interval series is constructed based on the number of time periods between “demands.” The demand size series is Constructed based on the size (or value) of the “demands”. .

Abstract: Abstract Accounting Profession has its standard principles, and morals. These are known internationally, and they are subject to several philosophical views that each of which expresses a certain view. The problem of the research can be addressed through several questions such as the basics of profession, behavior which organize the accounting profession in Iraq in accordance with the environment which the accountant works, and in accordance with his scientific and practical qualification and weather there are professional organizations in Iraq to supervise the organizing of accounting profession. Is it regarded as standard to decide the professional behavior of accounting? Are there levels of professional performance known to the accounting to be guidance for them when practicing their job? This study aims at studying the knowledge of accounting profession morals in Iraq, and to stop the challenges facing it when it is applied by accountant in economical units. It is possible to propose several views: there is no clear moral principles enabled the accountants to apply it easily. Additionally, the basics of professional behavior for accounting in Iraq facing several challenges such as the environment in which the accountant works, the scientific qualification and the training of the accountant, as well the organizing of the profession itself, and the organization in which it works, the stubby concluded a number of conclusions the most important among them is although there are a professional organizations in Iraq supervise and organize the accounting profession, and set and approved standards decide the basics of the profession behavior, these basics have not accorded the modern scientific developments . There is an ambiguity in these basics and difficulty in their application by accountant, there is also weakness in the theoretical and scientific qualification for the accountant, there is no opportunity to follow up the participating in training courses as well as there no expert s centers in field of accounting although they are very needed. .

Abstract: Abstract Accounting Profession has its standard principles, and morals. These are known internationally, and they are subject to several philosophical views that each of which expresses a certain view. The problem of the research can be addressed through several questions such as the basics of profession, behavior which organize the accounting profession in Iraq in accordance with the environment which the accountant works, and in accordance with his scientific and practical qualification and weather there are professional organizations in Iraq to supervise the organizing of accounting profession. Is it regarded as standard to decide the professional behavior of accounting? Are there levels of professional performance known to the accounting to be guidance for them when practicing their job? This study aims at studying the knowledge of accounting profession morals in Iraq, and to stop the challenges facing it when it is applied by accountant in economical units. It is possible to propose several views: there is no clear moral principles enabled the accountants to apply it easily. Additionally, the basics of professional behavior for accounting in Iraq facing several challenges such as the environment in which the accountant works, the scientific qualification and the training of the accountant, as well the organizing of the profession itself, and the organization in which it works, the stubby concluded a number of conclusions the most important among them is although there are a professional organizations in Iraq supervise and organize the accounting profession, and set and approved standards decide the basics of the profession behavior, these basics have not accorded the modern scientific developments . There is an ambiguity in these basics and difficulty in their application by accountant, there is also weakness in the theoretical and scientific qualification for the accountant, there is no opportunity to follow up the participating in training courses as well as there no expert s centers in field of accounting although they are very needed. .

Abstract: Abstract It is important to shed light that one of that factors tat may affect the increasing of the organizational ability to access the public goals and targets is the existence of the organizational structure suitable to the internal and external ecological variables treated by the organization. A group of standards similar in name that should be taken into consideration during the designing process of the structure such as the planning standards given by the administration، real aspect standards given by technician، transparency and controlling standards. These standards may be similar in name but differ in application practically. This will lead to another organizational structure set by executives and it suitable for the daily works which differ legally، transparency، technically and really. This may have been explicated by executives on designing the organizational structure. This research gives a depiction on the organizational structure about two types of organizations: First، they based on specialization Second، they are normal organizations that specialization has no basis of evaluation of outputs. The research، as well، a format on the standards designed and certified by the decision makers in addition to the difference in the same standards in executives' views. .

Abstract: Abstract It is important to shed light that one of that factors tat may affect the increasing of the organizational ability to access the public goals and targets is the existence of the organizational structure suitable to the internal and external ecological variables treated by the organization. A group of standards similar in name that should be taken into consideration during the designing process of the structure such as the planning standards given by the administration، real aspect standards given by technician، transparency and controlling standards. These standards may be similar in name but differ in application practically. This will lead to another organizational structure set by executives and it suitable for the daily works which differ legally، transparency، technically and really. This may have been explicated by executives on designing the organizational structure. This research gives a depiction on the organizational structure about two types of organizations: First، they based on specialization Second، they are normal organizations that specialization has no basis of evaluation of outputs. The research، as well، a format on the standards designed and certified by the decision makers in addition to the difference in the same standards in executives' views. .

Abstract: Abstract The operation database analysis and design is very important in the field of database. The current research represents the analysis and the design of accounting system in order to control the debts and stock of business store. This system applied in several stores and companies. The method “System Development Life Cycle” (SDLC) applied for analyzing and design the system used as simple systems. This is treated to the analysis and the design of database system. This research tries to give an idea about the method of designing the accounting system. As well as, the implementation of this design by using one of the Database Management Systems (DBMS). In this research, the system used was “FoxPro 2.6 for windows” because of its ability to represent database in Windows ecology. .

Abstract: Abstract The operation database analysis and design is very important in the field of database. The current research represents the analysis and the design of accounting system in order to control the debts and stock of business store. This system applied in several stores and companies. The method “System Development Life Cycle” (SDLC) applied for analyzing and design the system used as simple systems. This is treated to the analysis and the design of database system. This research tries to give an idea about the method of designing the accounting system. As well as, the implementation of this design by using one of the Database Management Systems (DBMS). In this research, the system used was “FoxPro 2.6 for windows” because of its ability to represent database in Windows ecology. .

Abstract: Abstract Human and manpower resources planning have a distinctive position on the global level nowadays, because of the rapid and successive development of the world trade system, and the resource relative in sufficiency faction. Additionally, it is normally that quantities means and modern technologies development may achieve these targets. Manufacture resources planning (MRP) leading head on the production level and the planning issue on the services level is still desperately need to be questionable. The idea of the research started on this basis or summarized in the methodology to activate human resources efficiencies in the vocational educational institutes using Al - Jazera Industrial High School as a model of the study. It is concluded to a new system called Educational Planning Resource. It could be of use that it is ended up through this research into a conclusion which is summarized in finding ways and quantities criteria to achieve the most appropriate planning of the vocational education institute human resources. It is worth mentioning that the study we confirm a complementary to the previous ones. It included a discussion of the MRP and SRP issues in an attempt to get the both harmonize and to approach to what is called ERP. The research was not theoretically conducted rather it reflected a part ional study of the extracted data of study unit Al-jazira Industrial High School. .

Abstract: Abstract Human and manpower resources planning have a distinctive position on the global level nowadays, because of the rapid and successive development of the world trade system, and the resource relative in sufficiency faction. Additionally, it is normally that quantities means and modern technologies development may achieve these targets. Manufacture resources planning (MRP) leading head on the production level and the planning issue on the services level is still desperately need to be questionable. The idea of the research started on this basis or summarized in the methodology to activate human resources efficiencies in the vocational educational institutes using Al - Jazera Industrial High School as a model of the study. It is concluded to a new system called Educational Planning Resource. It could be of use that it is ended up through this research into a conclusion which is summarized in finding ways and quantities criteria to achieve the most appropriate planning of the vocational education institute human resources. It is worth mentioning that the study we confirm a complementary to the previous ones. It included a discussion of the MRP and SRP issues in an attempt to get the both harmonize and to approach to what is called ERP. The research was not theoretically conducted rather it reflected a part ional study of the extracted data of study unit Al-jazira Industrial High School. .