Tikrit Journal of Administrative and Economic Sciences

Organizations have to pay great attention to modern technology to achieve their
objectives which represent the characteristic of the age, and one of its scientific results
, and became necessary to achieve the targets of organizations regardless of their
volumes, types , and nature of work .
On the other hand, the quality of the outputs of the Organization have to improve
to suit the customer's needs , thus achieving good returns for the organizations through
the use of this technology represent the other priorities for organizations which looking
for excellency and success.
In the same context, the top management give more attention to the quality and
improvement of products recently, because it became clear that the high quality of
products get a high position in the new markets.
Due to the above concepts this study review these two variables and analysis it
through the project of laboratory and medical cotton ba2ndage of Mosul as a case
study to identify the need for technological change in order to provide good quality of
products, as well as achieving appropriate returns .
The study is as an attempt to consider these two factors either the continuous
change of technology or the continuous improvement in the quality of products, and
investigating the relationship between them in medical cotton factory in Mosul to
capture the reality of this relationship in the field.
The study concluded a set of conclusions and recommendations , the most
important among them is the influence of technology on the products in the mentioned
factory. Moreover the study emphasize on change of the leader staff in order to achieve
the goals of the organization.

The research aims to identify the organizational values and their impact on
job performance, the study took to a sample of managers in hospitals in the
province of Nineveh (alKhansa hospital, aljamhori Hospital , alsallam hospital )\'s
(35) as directors of various departments and disciplines,the search was built on a
Default form depending on main hypothesis represent with \" There is
correlation and impact between organizational values and functionality\" this
hypothese has been tested using many statistical methods beside using the
correlation and multiple regression model to describe and diagnose variables.
The study found a set of conclusions that confirm the moral influence of
most correlations which the hypothesis referred to in the research.
The study put set of necessary proposals for the research community
including: Emphasis on organizational values with all its variables in the
functionality , because of its importance in job performanc as a controler for
all types of job performanc.

The research aims to identify the requirements and availability of entrepreneurship in
the surveyed company in order to determine the possibility of integration with technical
innovation survey of the views of managers surveyed in the company .
The study adopted number of hypotheses to achieve its objectives , which was
distributed (43) form of questionnaire on the managers in the surveyed company
recovered (34) of them. hypotheses were tested using correlation analysis to determine
the influence leading requirements on the achievement of technological innovation .
The study concluded set of conclusions, most important one was " there is no moral
significant effect of leadership requirements on technological innovation, as well as
providing a range of proposals, including: the surveyed company have to adopt the
requirements of leadership which help it to achieve its technical innovation

The search based on a basic idea reepresent with " the achieavemnt of consumers
requirements through produce products with low cost and high quality could be achieved
through the adoption of modern systems and methods that will maintain the sustainability of the
environment requirements .
competition were increased between industrial organizations which push them to adopt
new methods and modern systems in manufacturing in order to face environmental challenges
and these methods are confirm on cleaner production processes.
The importance of the research come from taking methods that would preserve the natural
environment and provide products with minimum cost with maintaining the quality of products,
which leads to maximize profits.
The researcher put many hypotheses , they were tested using correlation analysis and
contrast to diagnose the correlations and effect between surveyed variables,after distributing
(40) form questionnaire to the directors and employees of the surveyed organization recovered
all.
The research found a set of conclusions, most notably. That employees in the surveyed
organization give great importance to the cleaner production processes in order to enhance the
competitiveness of their organization, , as well as providing a range of recommendations
including:
the organizationhave to o pay more attention to the cleaner production processes in order to
achieve competitiveness in the market.

The commitment to the ethical behavior and principles individually and organizationally is
important to various segments of society since this would lead to a commitment to the
principles of right action .
Organization that look with a narrow perspective to its interests which determined by
financial considerations to get more benefits in the sort term , these organization will be affected
by a negative impact in the long term , if it did not take in its consideration the social and
environmental requirements, from this point of view , Business ethics have clear impact on the
competitive strategies of the organization and its position in the market . due to the vitality of
the concept and its relation to the consent of customers and its influence in building enhancing
the positioning as the way by which customers know goods and services of the organization.
The search aims to demonstrate the role played by business ethics in enhancing customer
satisfaction and then building their mental status which will enhancing the positioning about
the bank .
The study found a set of conclusions and recommendations about the role could by played
by businesses ethics in building ,enhancing the positioning about the bank.

Iraqi economy suffers from the problem of unemployment phenomenon which has increased and played
a negative impact on economic rates of growth , standards of living of important percentage of population,
and increase poverty, as well as other social impacts.
The study is an attempt to shed light on the of socio- economic, and political effects of
unemployment phenomenon in Iraq in general , and in Salah al-Din governorate in particular during the
period (2000 - 2012), its causes , socio-economic result of the spread of this phenomenon and develop
some solutions and proposals to solve it
The study deals with definition of the unemployment problem and then analyze trends of
unemployment levels in Iraq and its socio- economic effects with special reference to Salah al-Din
governorate , the study show that unemployment in Salah al-Din was 19.80% among males in 2008
while it was 20.9 % in 2006, the unemployment rate among females was 10.86% in 2008 while it was
10.09% in 2006, the overall rate has reached 18.36% and 18.01% for 2006 and 2008 respectively, This
does not mean that Salah al-Din governorate is better than other provinces, but the situation almost
universal and common in all of Iraq's provinces ، The study concluded a set of conclusions and
recommendations which would solve this phenomenon totally or partially .

The recent global financial crisis affected largely on the reality of the
global economic, and it has significant negative effects on all countries of
the world, including developed and developing countries. This research
illustrated the crisis condition and the causes that created it , and also
recognizing the characteristics, values and the concepts of Islamic
economics and showing the financial judgments in it , and then showing
the state of Islamic economics from the financial crisis and the solutions
that help in avoiding potential financial crisis expected to occur in the
future .

obstacles appeared in the road transport sector reflected negatively on the price levels.
.The political situation during the period of research , was and still in very confusion and
complexity, and all of that affected on the security and economic activity, and this led to
decline in Economic activity and worsening exacerbate price levels and was one of the most
important factors that led to the escalation of price levels are the obstacles in the field of road
transport, as can be seen through the follow-up of this research, research has reached to a set of
conclusions and recommendations:
Conclusions - The transport sector, instead of being a contributing variable in facilitating economic activity
consisted of a lot of obstacles because of security conditions that the happened since 2003 and
also because of the failure of some joints of this sector, especially railways . - The owners of vehicles Suffer from a difficult financial situation because of the
disproportionate costs placed on them with income that is acquired and contributed to the lack
of government support in increase the suffering of the drivers.
The most important recommendations - Since the transport obstacles are important , it is necessary to do a proper effort to study
obstacles that faces this sector for the purpose of briefing and propose appropriate solutions
through participating with the relevant authorities.

The banks are considered as one of leading institutions in the industry
of financial services in any country. The commercial banks are disting
uished with the quick change the in financial cervices because the
emergence of new inventions continuously. These banks became more
organized in concern of laws and instructions that reflects its vital and
sensitive role in the financial market. So the importance of this research
came because it highlights the important areas which the commercial banks
have a major role in activating the financial market. The research has
launched from a hypothesis which says " banks have a major role in
activating the financial market ". this research reaches a conclusion to what
his hypothesis has applied and according to this research the researcher
ends it by some recommendation which the researcher thinks that these
recommendation represent steps to revitalize the financial market and make
it more advanced.

This study aims to determine the responsibility of the auditor in the detection of fraud in the
implementation of audit engagement, and procedures that can be followed to avoid problems and the
defense plan that can be taken by the auditor if he does not discover the fraud.
This research addressed the subject of the definition , types of fraud, and the reasons that lead to
commit fraud. It has been expressed by what is so-called Triangle of fraud, meaning that to commit fraud,
there must be three factors: a motive, opportunity and justification.
The auditor become exposed to great pressure by the users of financial statements as being responsible for
detecting errors and fraud. In order to avoid such responsibility, he/ she should do some activities, such as
holding brainstorming sessions, Skeptical Attitude, search for the risks of committing fraud, learn the art
of listening to others, the duty to consider likelihood of fraud, and reporting irregularities and other
measures. But despite all that, the auditor remains vulnerable to litigation and claim by the customer or by
a third party as a result of lack of fraud detection .
Thus, the auditor should follow a strategy or reaction to defend himself/herself against this litigation,
including that engagement includes a condition not to provide misleading or incorrect statements,
validation of the loss that occurs on the third party resulting from reliance on the auditor's report as well
as to insist that the loss commensurate with the extent of damage. The auditor's defense against lawsuits
filed must include doing necessary professional care properly ., there is no obligation in the contract,
contribute to neglect, lack of a causal link. There are also other measures which help to avoid litigation
problems like only dealing with customers who have honesty and integrity, using unpredictable auditing
procedures from year to year and documenting work

The work of industrial companies management (including the company's research
sample) requires to take a series of decisions non-conventional and related activity, the
current (operational), such as acceptance or rejection of orders for or allocation of
production factors of production limited or rare or maintain a product or a specific
department or stop its production or ruled out, and cannot carry out trade-offs between
decision alternatives without relying on the analysis of costs depending on being a
relevant and irrelevant and without a process of analysis of the differential revenues and
costs , This has been proven through the theoretical side, which was devoted to the
definition of the concept of costs relevant and irrelevant and the importance of
separation between them for the purposes of decision-making in addition to the applied
or practical (using the data contained in the financial statements of the company sample)
was reached on the results support what has been put in hypothesis about the
importance of the division of costs as being relevant and irrelevant and that the adoption
of any method, or only entrance to it could lead to reach the results are misleading and
improper.

erived named and to say this bank is Islamic bank it must provide a range of
activities and services compatible with Islamic Sharia and this distinguished it from other banks,
so it was necessary to make sure that each bank of these went on the sharia approach, Islamic
banks in countries that have wide application has a regulator legitimacy combine fatwa and
control and has also the legitimacy of specialized jurisprudence financial transactions as well as
the legitimacy Internal control Group within those banks and external legitimacy control are
outside those banks and specialists from the offices of the auditors and all have one objective of
achieving a commitment to Islamic Sharia.
The beginning of the idea of Islamic banking started in Iraq in 1992 and the Central
Bank instructed on Islamic banking in 2011, which means that access to the best form of Shari'a
begin with the first step, which is activity of a comprehensive sharia audit on the work of these
banks.
The activation of comprehensive sharia audit destruction originates specialist person
or group of specialists persons within the Internal control Group in those banks which direct to
comply with Sharia law and thus achieves activation of internal legitimate and is complemented
by a person or group of specialists persons within a team of external control which is
monitoring and assuring the right commitment and thus achieved by activation of outside
control legitimate, activation start step by step to achieve the future objectives and the most
important is legitimate control body specialized in Islamic banking.

This paper deals with estimating the parameters and reliability function
of the well-known distribution of studying of failure rate which appears in
life testing experiments (Weibull Failure Model). The estimation method
are maximum likelihood and white estimator and bayes estimator using
proposed prior distribution for scale parameter (Θ)where the shape
parameter (7) is considered known. All the results are obtained through
simulation experiment which is designed for the purpose .