Tikrit Journal of Administrative and Economic Sciences

The hospital Conceder from service organizations that provide health services to
society people, the matter which requires the State to increase attention and work to
develop the quantity and quality to provide better health services for in-patients from
the sick and injured.The research attempted to identify the level of the hospitals
performance in Nineveh cavernace during the period (2003 - 2006) the use of certain
indicators to assessment hospital performance. of this season the studies limited related
that with the assessment of the hospitals performance of within the cavernace of
Nineveh, For researchers Prompting them to take up this subject the, In general, try to
research the answer to following questions:
1- What is the level of the hospitals performance of in Nineveh cavernace province
during the period (2003-2006) and according to the indicators the used in the search?
2- Is there a variation in the level hospitals performance of Nineveh cavernace during
period the search? And a research sets of the most important conclusions: To appear
from analysis indictors results used in the research for hospitals performance assessment
in county province, collected within the period (2003-2006) those differences in
performance hospitals.
Based on the findings of the research we provided a number of Recommendations
including: on the hospitals management under research adoption of standards
performance which suggested by the World Health Organization and the consider as
target and a strive to achievement on when provide of health services for patients and
people injuring.

The intellectual capital considers as one of the managerial (Administrative) issues raised by
the contemporary management literature which interested by the researchers at the beginning
of the ninety decade in the 20th century.
The literature shows various subjects which changes the traditional view of the capital and
profitability concept, so the capital concept doesn’t consider as the traditional concept.
Individuals today represent the real capital for the business units are not the revenues that
earned by those business units from the investment in the fixed and current assets only, the
intellectual revenues are the most important. The business units recognize that the resources
in itself are not enough to achieve their activities without investing them with a perfect
shape.
This research represents an analytical study of the intellectual capital and its components
and its measurement methods in the financial statements and its difficulties.
According to that, the study tackles the measurement of the intellectual capital and its
effect on the banks profitability. The research applies on a sample consists of 15 banks for
nine Arab countries through the test of the hypothesis by using a statistical methods.
According to the results that obtain, the research concludes to many conclusions, although
of the various indicators (financial and non-financial) in the measurement of the intellectual
capital, but the process of using these indicators is limited by what these financial statements
provided to the banks. And there is a relationship and significant effect between the
intellectual capital and the profitability of these banks. The research concludes with many
suggestions, the major one that the banks must pay attention for the intellectual capital if
they show and present in the financial statements and show what compare with the
knowledge and intellectual principles and due to the balance sheet starts

Research focused on the concept of creative marketing and its
importance in the development of quality of service information, with
some seen as a marginal activity that does not suit the nature of social
organizations, including libraries and information centers the grounds
that it does not a non-profit that provides services in Mjnana origin and
therefore does not need to promote their programs, or displaying its
activity as is the case in the non-profit, but the marketing has become
more important with the current trend towards electronic library, which
caused a radical change in the environment in the traditional library
sources and research equipment, which called for new ways of marketing
to develop the quality of the information and in general, the current
research is an attempt to identify the linkages between innovation and
the development of a marketing information service quality, from results
includ central library suitable importance for research and
development but she give interest least to search for new ideas,and
this is guide on conation the organization to development her services
and attainment to the desired leve

Use factor analysis to forecasting the time-series by converting the time series into
factor analysis scores by utilizing the method of Box - Jenkins for time series
analysis based on a of variance - covariance matrix and application on two
variables ( two series) : (Yt) represents a series of monthly rains for Mosul station
and (Xt ), which represents a series of rates of relative humidity and the
corresponding monthly data for the period of the year (1990) and up to the year
(2000).
Was drawn time-series data with time for the two series (rains and relative
humidity) was observed as non-stationary for mean , but there are seasonal effects
of (8) for two series and observing the form of auto-correlation functions and
partial auto- correlation of the two strings note that they are significant for more
than one value of the fixed time period
(8) therefore The difference was taken first season, were also ruled out the last three
observations of converted time-series data using the factor analysis scores for
forecasting and compare with the original values as forecasting my observations in
2001

Iraq faces great difficulties and challenges in his attempts to achieve
food security . This paper tries to examine three basic problems
hindering Iraq from achieving food security , namely the undeveloped
agricultural sector and its disability to provide agricultural products, the
problem of the water resources which is increasing due to the weather
changes and because the neighboring countries deprive Iraq of its rights
in the Tigers and Euphrates rivers . In addition to that , there is the
problem of the ever-increasing desert which threatens and decreases the
cultivated land with its severe impact on achieving food security in Iraq .

The accounting and auditing occupation faces many new mutations, among of them is
using the computer in the accounting working, so that the research focus on accounting
education always should overcome these changes that occur in the business
environments.
The researcher depends on the literatures that specialized in that field, in addition to
that the researcher formulate a specific questioner formula by which he taking the data
and analyze it in order to take an impression on the present accounting education, after
that working on the activation of the role of the university accounting education so that
reaching the goal of the study.
The aim of the research is high lightening on the present university accounting
education in qualifying the graduated students from the accounting department in
Ninevah city for using the computer in accounting work. also suggesting many points in
developing this education so that it will satisfy all the requirements in acquiring the
knowledge for using the computer in accounting work .
on conclusion the researcher find that there is an obvious deficiency in the university
accounting education regarding its role in qualifying the graduated students at using the
computer on the accounting work. So that the researcher indicated that the accounting
departments in which he do his study to give a real estimation for the computer and its
accounting work in the teaching curriculums and renewing it continuously then will be up
to date with the advance in the world. Also he recommended the presence of the enough
requirements from computers and data show devices in the class rooms in addition to the
training and doing specialized symposiums in the computing and the use of the computer
in different accounting applications .