Journal of Baghdad College of Economic sciences University

This study presents an approach to solve the Scheduling Problems in dynamic manufacturing systems which represented by the occurrence of different changes and disruptions such as new rush jobs, and machines breakdown which affected the execution of the current schedule and may need to repair the initial schedule and change the sequence of job orders to handle the disruption and minimize makespan, flow times, and tardiness as could as possible. This study was applied at the Heat Exchange Factory \ Heavy Engineering Equipment State Company.
The Right Shift Rescheduling Technique (RSRT) and the Due Dates Modification Rescheduling Technique (DDMRT) were applied in this study. The results were compared by developing schedule efficiency measure beside the traditional ones such as makespan, flow time, total accumulative tardiness, and number of tardy jobs. The application of rescheduling techniques showed that the RSRT is appropriate to machine breakdown in case of developing initial schedule by EDD rule, and the optimality of DDMRT to machine breakdown and new rush jobs cases when using FCFS rule to develop initial schedule.

The research aims to diagnose the level of reflection of uncertainty management strategies (Ignoring uncertainty, knowledge generation , interaction , coping) managing of Organizational change strategies (power coercive, rational empirical, Normative reductive) to the importance of the two subjects and the importance of the expected results has been selected sample size (65) managers from Zain , Asia Cell Telecommunication (32 Zain and 33 company Asia),which alignment for the such a study being heavily dependent on the certainty or uncertainty subject . The researchers are attain there is the effect of uncertainty management strategies in Organizational change management strategies on the overall level in the two companies but have tended to Zain Company , either at the level of individual strategies level there was not significant influence, ant did not show a real contrast between the two companies about the research variables. The most prominent recommendations The need to take advantage of Directors of Zain of the nature of Integrated Relationship management strategies to uncertainty with change management strategies to increase your chances of choosing the appropriate change strategy. As for the management of Asia Cell it must serious attention to the improvements necessary to employ strategies uncertainty in promoting opportunities for change their.

The study addressed the issue of planning and implementation of external audit under electronic accounting systems in Sudan. The study was where the problem in what is the impact of electronic accounting systems on the planning and implementation of the external audit process. And aimed to learn how to plan and implement the review process under the electronic accounting systems, reality and challenges facing the profession in light of the use of electronic accounting systems. The data collection by questionnaire, and represents a study in the legal community in Khartoum state auditors through a simple random sample of the study population. The study recommends the need to determine the accuracy of the electronic accounting systems, the need for scientific and practical rehabilitation of the references in the field of electronic accounting systems, the need to be references field work standards in light of the electronic accounting systems.

The diversification of the economic base in order to speed up economic growth rates requires an orientation towards the industrial sector as a sector to contribute effectively to the process of diversification and upgrading the industrial sector's contribution to find other resources to increase local income and the increased importance of non-oil commodity exports in GDP.
Research interested in examining the relationship between exports, both non-oil commodities and oil, and Iraq's economic growth in Iraq during the period 1991-2011, and Identify the degree of impact of exports on economic growth of GDP using the econometrics analysis tools. The results indicated a strong moral relationship between exports and GDP, the relationship explain large proportion of changes in GDP in real terms. The most important recommendations concerning the need for the restructuring of economic sectors in Iraq, In order to achieve economic gains of economic resources before the depletion and invest in the development of non-oil commodity sectors, especially industry and agriculture

In this study, different methods were used for estimating shape parameter and scale parameter for Lomax distribution, which include method of moment estimation (MOM), and method of L-moment estimation (L-MOM) and method of probability weighted moments (PWM) for type- 1 and type- 2 (proposed) for unbiased and biased estimators. Several models used from the Lomax distribution for data generating, for different sample sizes (small, medium, and large). The results were obtained by using simulation technique; programs written by using MATLAB program were used. To compare the performance for the methods used in this study, the mean squared error criterion (MSE) and total derivation (TD) for two parameters for the Lomax distribution were used as criterion to compare the performance for the methods. The results showing according to the most of the criterions ,that methods of probability weighted moments (PWM) for type -1 (proposed) for unbiased and biased estimators have the same result which obtained by another methods were used in this study

The Power function distribution has been widely used especially in the modeling of life time data .It provides a statistical model which has a wide variety of application in many areas .The conventional maximum likelihood method is the usual way to estimate the parameters of a probability distribution. Bayesian approach that depends on symmetric loss function “quadratic” and asymmetric loss function “precautionary ,logarithmic and linex” has received much attention in contention with other estimation methods. In this paper we explore and compare the performance of the maximum likelihood estimates with the Bayesian estimate of Reliability function for the two parameter Power function distribution. The maximum likelihood estimation, Bayesian using Jeffrey prior, for estimating the Reliability function of life time are presented. We explore the performance of these estimators numerically under varying conditions. Through the simulation study a comparison are made on the performance of these estimators with respect to the mean square error (MSE). Based on the results of this simulation study the Bayesian approach depends on logarithmic loss function used in the estimating of reliability function of the two parameter power function distribution is found to be superior compared to the conventional methods with respect to MSE value

This research aims at recognizing the status of the municipalities in Ma'an Governorate municipality’s services delivery, and identifying the role that the private sector could play to help municipalities in meeting citizen needs. To achieve these goals the researchers use a questionnaire distributed to different parties within the geographic borders of municipalities. In this study it is appeared that the financial difficulties of municipalities are not the sole reason for municipality’s inability to render services, but there are other reasons including the internal management problems, the internal control problems, and the problem of weakness of coordination with citizens. It is appeared also that the private sector can provide many services to municipalities. In this study, researchers suggest many recommendations

Benchmarking is one of the topics of modern management , which started since the beginning of the nineties , and became the focus of attention and care by the authors and researchers interested in the field of business management, the purpose of this study is to show the role of benchmarking in improving the productivity of the work of the National Foundation for Electronic Industries ENIE that the company is the only national electronic products that deal with a crucial role in filling the need for local , Has been chosen as a partner for the company Condor compared to being one of the biggest leading institutions in the field of electronics and information and communication technology in Algeria. .
The main findings of the research is that comparative measurement
Benchmarking is an effective way to help improve labor productivity by working on the level of the company's performance compared with the performance of other leading companies in the same field of activity.
Thanks to the comparative measurement companies able to know how to compete with other companies , and how it is to discover the key processes that form the fulcrums underlying enterprise survival and continuity, It helps to know the negatives that occur in the operations and activities of the organization and how to address them .

In The Light Of Financial Crisis Increasing and UnSophisticated Credit Policies , All Banks Faces More Cases Of Doubtful and Un Payable Loan , Maybe Explore It To The Financial Depression
The Accounting System , As an Information System , Play Vital Role To Against Of This Cases By Policy Effectiveuness To Built Debt Provision Include , Maturity Amount To Ability Dents To Reduce Loan Doubtful and Still Banks at Safety Area .

THIS RESEARCH TRIES TO DIAGNOSE OR IDENTIFY THE CONSTRAINTS FACED BY THE PRIVATE BANKS IN THE FIELD OF INVESTMENT IN THE CONSTRUCTION SECTOR, AND SPECIFICALLY THE CONSTRUCTION OF HOUSING COMPLEXES.
INFORMATION WAS COLLECTED FROM THE IRAQI PRIVATE BANKS THROUGH A QUESTIONNAIRE PREPARED FOR THIS PURPOSE. 15 QUESTIONNAIRE HAVE BEEN DISTRIBUTED (THIS NUMBER REPRESENTS ALMOST HALF OF THE RESEARCH COMMUNITY) .
IT WAS DEALING WITH THAT INFORMATION USING SOME STATISTICAL METHODS SUCH AS ARITHMETIC MEAN AND STANDARD DEVIATION AND CORRELATION COEFFICIENT AND THE COEFFICIENT OF VARIATION TO DETERMINE THE MAIN OBSTACLES AND THE CORRELATION BETWEEN THEM AS WELL AS THE MOST INFLUENTIAL OF THOSE OBSTACLES.
THE RESEARCH FOUND THAT THERE ARE A MANY OBSTACLES, INCLUDING LAWS AND REGULATIONS, INCLUDING THE BANKS THEMSELVES. THE SEARCH IS OVER TO DISPLAY A SET OF RECOMMENDATIONS OR PROPOSALS TO OVERCOME THOSE OBSTACLES, SOME REGARD THE CENTRAL BANK AND THE OTHER WAS UNRELATED TO THE RELEVANT IN THIS AREA.

This paper aims to put light on several effects of publicity through social media specially Social Network Sites in achieving sustainable development .In an other side we seek from this paper look closely on several psychological techniques which can used in subjecting the public through virtual space , in addition to that we aim to focus on different types of cybercrimes which we can faced through virtual content in social media and their effects on commercial exchange on descriptive and analytical sides .

Although the importance of the motor insurance because of its large numbers and thier accidents, but most Iraqi cars are not insured. motor insurance sector in Iraq has small portfolio insurance in addition to shortcoming in the promotion of its services, It faces many external or internal problems arise from the reality of working in the Iraqi insurance companies which still promote the limited covers which are not suitable with the actual needs of the proposers and does not meet their desires to obtain adequate protection covers.
This research efforts to improve and update the current motor insurance policies through the study of the movement of the premiums and compensations in the (National and the General Iraqi Insurance Companies ) and to study the types of risks which can be accepted as well as propose new kinds of risks or excluding them from the responsibility of the insurer.

The Banks are used the money of depositors in the formation of assets, since the return on banking stocks depends on the size of the accumulated money so the bank had inclined towards mixing a little of it money with a lot of depositors money to get the yield, If the assets of the bank increased significantly from its capital (equity) many times, even if the loss is limited to the assets in the money of private banks that cause it bankruptcy and the loss of depositors as a result of the interdependence for financial and banking system, bankruptcy or stumbled of the bank has being a source of the instability of the financial system and hinder of economic growth, all this requires an administration capable of running on banking risk within an integrated scientific approach is based on the design and implementation of measures aimed at reducing the possibility of loss or the financial impact to the minimum, Therefore, the current study seeks to deal with the fundamental problem concerning the banking system represented in the weakness of the scientific method which adopted in the management of banking risks, which led to the emergence of banking crises and the worsening it effects, and so that the management of the bank should realize the importance of banking risk management in a proper way and according to the requirements of the Basel Committee to contribute in achieving the goals of the bank.


المقدمه

This research aims to clarify the extent of the contribution of continuous improvement in the development of social capital , which can be through continuous improvement keep up with all the advances and developments in the world , is also a social capital the structure of the knowledge and cooperative relations prevailing within the organization and help it achieve its goals . The problem of the research indicated that there are clear deficiencies in determining the importance of the adoption of continuous improvement in the development of social capital by members of the sample surveyed. The college was chosen as an arena for the University of the Tigris search , was selected number of staff working at the college as a sample to look at the rate of (30) individuals . The questionnaire was adopted as a tool to get the head of research and data that have been prepared on the basis of a number of ready-made standards that had previously been subject to standards of validity and reliability. And to introduce and analyze the research data used statistical program ready (SPSS) is the most important statistical tools used in the analysis are: “the percentage of agreement , the arithmetic mean , standard deviation , coefficient of variation , the Spearman correlation coefficient , coefficient of simple linear regression .\" These tools have produced a number of results confirmed that most of the existence of a correlation between the effect and the continuous improvement and development of social capital. Accordingly, the researcher recommended the need for increased attention to the organization researched the application of continuous improvements in its various operations and employ these improvements in the development of social capital within

The fierce competition between businesses come to own the largest share of the market in which it operates, from their quest to win customer satisfaction and maximize profitability, no doubt that the constantly changing desires of customers, pay businesses to change the philosophy of production to be able to meet those desires and this explains the rapid development In modern manufacturing environment that reflected its impact on the measurement and accounting systems delivery. In response to those US companies introduced an accounting developments entrance to account for production costs keep pace with that change, which follows the desires of consumers in the specifications contained in the product. So this research has sought to identify the nature of the entrance cost accounting on the basis of specifications (ABCII) which represents a new philosophy for measuring product specifications and follow along the lines of cost accounting entrance on the basis of the activities (ABC). This desire comes to reflect the importance of this approach in improving the measurement of the cost aspects of the process and analysis and the consequent planning and supervisory decisions. The study examined the scientific basis for the application of that entrance steps and management techniques that should be available as the basis for adoption, and the extent of the contribution of those methods to facilitate the application and activating that process the entrance. Descriptive method has been used to answer the research question. The most important conclusions of the study is that there is integration between the cost of the entrance (ABCII) and method of cost (TC) affects the rationalization of decisions and leads to reduced costs over the product life cycle. The study also recommended that the adoption of cost entrance on the basis of specifications about the style of the target cost and techniques involved in order to reduce the cost of products and prices offered meet the wishes of the customer. The obstacles faced by the study is the lack of adequate industrial environment for the application of the entrance (ABCII) as today's Iraq is suffering a significant deterioration at the industry level.