Tikrit Journal of Administrative and Economic Sciences

This Research coming to put the highlight on Possibility to Establishment the
Dimensions of Quality Health Services in Group Selected from Hospitals in
Nineveh , then the hospital consider Service organization responsible for provide
health services Integrated , diagnose, Remedially, Educationally , and sereachical .
and the hospital as Managerial System used human, technical ,physical , and
financial increased It size and value continuous with healthy and technically
advance . and increased the demands on health services for several factors , it
important increase in numerous populations , increased road accidents , percentage
of pollution , industrial accidents , and war causes . and agreement with that ,
appearance the challenge forward hospital management and employees in it to
provide health service with excellence quality . where quality health service
consider important element for extreme in scope of hospitals management where
associated with important aspect from aspects human life and is it health . However
, absolute our that stopping at this humanly required and give it our attention
continuous trend possibility to establishment the dimensions of quality health
services in our hospitals and through conceptual vision and operationally applying
in our hospitals we see that there gap on level of concept and dimensions of quality
health service .
And the research reach to the set of conclusions from Impotence It : Variance the
hospitals under research for responsiveness with dimensions of quality care health

During this researeh, we are trying discuss an important matter
wich respresents that the mass – customization pillars & its
Availability in children clothes Factory / Mosul. ((customer
customization sensitivity, Business improvement potential, process
Technology Feasibility, competitive Environment & organizational
Readiness)) through studing & Analysing & detarmind the most
Available & present field & theoretical research to Clothes Factories
as a basic to application, because Mass customization system is one of
important tooles for organizations to reach success through present
customers specific determind needs & requirement.
Depending on the conclusions wich the study reached, has
presented a set of recommendations which harmonize with these
conclusions to imporove Mass- customization system through its basic
pillars.

Successful planning for any organization needs basic elements, such as
comprehensive understanding for the future and its challenges, also
practicing its tools to construct an objective future vision. All that, through
the successful planning. It is clear from the Theoretical Analyses view of
point that studying basic features is essential for the researchers, to build
the success. Merging from its ability to dictate suitable plans in order to
face the future , understand its horizons and Challenges along with the
procedures to make clear and accurate vision. This Research has reached to
this group of conclusions : - No organization can succeed unless it has clear vision for future. - Prospective will offer basic knowledge that is necessary to form the strategies
and plans - There are general requirements, to achieve successful planning process
such as clarity, objectivity, continuous information, and plan flexibility etc.

The banking industry faces many important challenges resulting from
the increased competition from inside and outside, especially with the
entry of the emerging economics to the agreement of the trade
liberation in the services and the consequent need to fulfill the
requirements of Basel 2, and to strengthen and consolidate the
financial positions. The banks are endeavouring to increase their
capital through a capitalization strategy as one of the options available
to them. This strategy gives banks a great capacity to lend and give a
credit to their clients under the difficult circumstances of the world
economy, especially the financial and banking sector. The research
reaches basic conclusions that the increase of the capital has a
positive effects on the results of the work of the banks through
increasing profitability and growth in the work of the banks as well as
for the maintenance of the market share.

Our world has been witnessing dramatic change in the third century in many aspect
of which is "Informatics". This was the fastest in the digital economy compared to
other economic, social and cultural. The effect of there variable was clear on
current work organizations which stepped quickly to cope with there development,
specially in using and implementing the techniques and systems of information and
communication. The user became in urgent need for information of special qualities
like accuracy, speed and trustful to solve the problem he may face to make the
decisions. As a result the management of work organizations realized the necessity
to develop, its information systems using (not classical) alternatives; of which what
is called "Computering the End-User ". The end user information became at the
present time well equipped with knowledge , abilities and skills to develop his
application by himself using different tools like new programs, fourth generation
languages application of the internet and electronic sites.
Also the user became able to follow up the continue development according to the
changes on digital aspect and informatics. The success of the user in this
development became associated with the success of management change through
using "The organization and the personal" positive attitudes, interactions , response,
support, encouraging interests and innovation towards change

The Balance Scorecard is a modern approach in evaluating organizations
performance, and knowing the extent of achieving it goals in profits and growth. for
the importance of Balance Scorecard approach to the organizations in achieving
several goals to the organizations, The global organization attend to us it
evaluating their organization by profits and success in their field.
This Research attempt to show the problem through these questions:
1. What is the requirements helps in building perspectives of Balance Scorecard
in the studied organization? and do this organization have an idea about this
concept?
2. Does the state organization applying the Balance Scorecard? and dose this
organization knowing the importance of this approach?
3. What is the characteristic of the Balance Scorecard? and what is the factors an
encouraging organization to adopt this approach?
The research has comes to several conclusions the most important conclusions are:
1. Its necessity for organization to concern with Balance Scorecard approach, to
achieve the profits and big market shear.
2. Agreement most of authors and the researchers about the concept of the
Balance Scorecard, that is a Balance Scorecard Based On Four Perspective.

The demand on water exceeding the supply has become matter of concern to the
country politically and economically . At the time the fresh water becames scarce
due to rarity or because of pollution . that 1,1 billion people suffering from this
problem in the world . Getting fresh water which is the matter of struggle become
very warm in many countries. the situation get more difficult and more serious ,
with successive of drought and regression in average annual precipitation rates .the
water budget of Iraqi rivers ,lakes ,reservoirs, become negative Building several
water project especially in upper parts of Tigris and Euphrates rivers that result to
reduce the running water in Tigris river about 60% and in Euphrates about 80% ,
the same about lesser zap which reached in average 15-20% . due to installations
set up by Iran on this river and concided with all this reduction the rising of
salinity in the rivers of Iraq. reaching in to 375 ppm at the Tigris river and 1250
ppm in the Euphrates river this case influented’ the storage in dams and
hydroelectric power station agriculture even underground water has has been
damaged. the drought of south marshes effected the annul mount of water in both
tigers and Euphrates as well as many negative effect .
with all this crises growth of population in Iraq was another reason to put
pressure on water resource which has tended to the water poverty line
therefore must work systematically to overcome this crises and to take real steps
about this issue.
solving Iraqi water problems is indeed part of Iraqi sustainable development
strategy and this needed participation of large numbers of speicalis in water fields
,economics , sociality , technical’s, environmental, to draw requirement to
implement an comprehensive program for development of water recourses
to benefit from it according to water policy which achieved water security and
faced growing demanded on this recourse on base of complete strategi and
management of water recourse which suits the grown problem .

The importance of accounts audit and control has been recently increased
as a result of business developments and greatly using of new techniques in
most fields as well as the many risks of auditing and the many beneficiaries
depending on the services of accounts audit and control especially what is
related to the opinions of accounts controllers about the verity and
creditability of published financial lists, in addition to the positive effects
concerning the reputation of auditing offices where they work.
The aim of the present study is to show the concept, importance and
objective of quality control of auditing. Also, this study demonstrates the
degree of applying of this control in the offices of account auditing
according to the international standard of auditing (220). The researchers
chose an office for account audit and control in Ninawa Governorate.
According to the standard established by the researchers and applied on the
procedures used in the office of audit under study, the results of this study
show that the application ratio of the international standard No. (220) was
approximately (61%) of those procedures.