Tikrit Journal of Administrative and Economic Sciences

Financial markets perform active and distinctive economic functions in mobilizing
savings and orienting them towards suitable and appealing investments.
It is already known that the operation of financial markets is not void of
difficulties and obstacles that hinder it from achieving its objectives especially
under the conditions of economic globalization and financial crises facing it, and
this is the situation facing Arab financial markets at present.
The importance of the research has emerged from the significance of financial
markets in contemporary economies for its effective contribution in fulfilling
efforts of enhancing the process of economic growth and improving investment
climate. Thus; financial markets- Iraq stock market in particular- should meet the
requirements of establishing efficient financial markets and seeking to cope up
with current developments in international financial markets; which is aimed to by
the research.
The subject has been dealt with in three topics; the first and the second tackled the
theoretical framework and the third studied the application aspect regarding the
evaluation of Iraqi & Saudi stock markets from 2004-2007 and comparison
between both.
The research has attained several findings and proposals that could contribute in
activating the role of financial markets such that serving the process of economic
development.

This research is attempt to explain the concept, important, tasks of
occupational safety & health management in industrial organizations
besides of explain the relationship & effect of this department by &
Workers productivity, the researcher had selected a number of
workers their working in (beige's refinery) because its important for
supplying oil derivatives for northern Iraqi governorates, the research
had concluded to main result is: That is a significant correlation relationship & effects The
Occupational & safety health management to Workers productivity
inside the survey company.

As a developing country, morocco is suffering from many economic
difficulties. Among the reduction of its economic growth average and instability ,
especially the continuous deficit in both the governmental public budget and the
balance of payments.
This has led to a high debt which tired the national economy . for these
reasons , morocco tries to implement the economic reform programs which give a
bigger role for the monetary policy , and for the purpose of achieving a desired
degree of economic growth and acquiring a reasonable level of economic stability,
especially because such policy meets the international monetary fund (IMF)
objectives in a larger economic freedom and less state intervention in the
economy. However, morocco seems that it became able to a certain extent from
achieving some of above mentioned objectives.

Islamic banks play an important and increasing role in the economies of
Islamic countries. These banks have expanded in size and scope through
diversification of its services.
Islamic banks are multi-purposes financial institution. From one side they
provide their services for the short run. And from the other side they concern
in achieving social targets.
The expected success for the Islamic banks might face many challenges and
obstacles in the light of modern competition. This require modernization and
distinguishing acts to maintain survival.
As regards the Iraqi instance, there were a lot of pitfalls faced the Islamic
bank that lessoned from its ability to grow and develop in the same line or
level that the commercial banks walk-therefore, it occupies a low position in
the banking industry in Iraq.

The direct costs will traced directly to the cost object like direct material and direct
labor but the main conflict with accuracy caused by the overhead costs, so in this work
we try to introduce some kind of systems that deals with cost accumulation to the cost
object to arrive the most possible accuracy in cost measurement, and showing the manner
of subjugation this kind of systems to assist the management in decision making to offer
the alternative and show the most accepted alternative from them
Under this determination of accuracy measurement emerge on surface term (cost
engineering) that deals with measuring the cost object of final production(goods, services,
ideas), usually the good decisions comes from the measurement accuracy.
Through this work we trying to subjugation the concepts of information systems to cost
engineering, the suggested structure of information system have the concepts of cost
engineering
So There are many terms deal with cost allocation and tracing one of them that invented
by the American engineering manners council that called manners engineering which
include:
1- describe a branch of industrial engineering deals with studying the manners
2- the term manners of engineering is a synonymous for wages and work study which
mean organizing and manners of work
Finally the accounting become as an engineering for ideology and designing for future
under many variables in the internal and external environment.