Tikrit Journal of Administrative and Economic Sciences

The attention of intellectual capital is the main subject today in the
business organizations
This study try to improve the relationship and the impact between the
intellectual capital and quality Management to rise the efficient of the
organization so the relationship between human capital , structural
capital , customers capital , social capital and cultural capital is an
effective relation with the quality management

using a group of financial measures which consider the base in building the
firm s situation in market. The changes in the modern industrial
environment and what attached them from customers needs ,competition
intensity lead to find new measures for operation performance to
entity(non- financial)as quality, flexibility ,invention that can complete the
financial measures and lead to increase the efficiency of managerial
accounting in the performance measurement field. the problem of the
research is that the financial measures are not enough to measure the
performance in modern industrial environment .the research aims to know
the most important criticism which have been directed to financial
performance measurement ,and to know the new measurement that achieve
the integration in modern industrial environment, and also to know how
much the financial and non- financial measurement used in evaluating the
performance in the republic of Yemen. The result of the research is that the
changes in industrial environment share in developing the performance
measures , and that the industrial firms in the republic of Yemen are using
both the financial and non financial measurements in evaluating the
performance but with more concentrate on the financial measures

The Study attempt to determine possibility of adopting Mass Customization
system approaches in the National Company of Housing Furniture Manufacturing
in Mosul. The specialists manager in Industrial Organization like production &
operations, and marketing managers must understanding mass customization
system approaches to enabling Organization for adopting one approaches in
sometime or mixing them in other times to assist Organization in producing
product that satisfied needs and desires of customer as low as cost and faster time .
The two researchers try to include study these approaches as an attempting to
determine the possibility of adopt it in the National Company of Housing Furniture
Manufacturing in Mosul , and the study tries to answer the following questions :
1- Is mangers in organization have a clear imagination about the concept and
approaches of Mass Customization System ?
2- Does organization adopting one of the mass customization system
approaches or mix between all approaches during produce products
according to customer needs ?
The Study has reached to conclusions, and the most important ones are: The
organization can adopted tow or all Mass Customization System approaches
during producing customized products

This research treated with Gray's thoughts in his article (Rent under
Assumption of Exhaustibility)at 1914 about the subject of
exhaustible resources (represented by coal) ,which affected on
Hotelling in his pioneer article(The Economic of Exhaustible
Resources) at1931,also this research explained some of the most
similarity and differences in thoughts between of them in their two
articles.
By connecting these thoughts with the crude oil prices, the two
researchers used a table explain the future prices path of crude oil
subject to Gray and Hotelling ideas' also to their followers .the
research went to introduce a new thoughts about the future crude oil
prices, by entering new balancing depend on the economic theory
and the Exhaustibility principle of the crude

As a result of the development in the disclosure and globalization of financial
markets the business establishments , especially the financial one , resourt to practice
some new monetary activities to employ its finance . But , there is no monetary article
to declare those activities in the financial sheets of the establishment . This means that
the establishment will resourt to register those activities in a specific financial sheets
namely ( off Balance sheet Activities ) . those activities obtaihed the importance
nowadays . some of the establishments start to be off traditional balance and practice
new activities which is not registered in the financial sheet and which have effect on
the establishments monetary performance . some of these activities known as securities
operations , which are considered one of the novel financial creativities which gained
the acceptance of circulation within the financial markets , and which facilitate many
monetary solutions to the business establishment especially those suffer from financial
slip and slope .
The establishment resourt to alternate the deserve financial rights , which flow
out from same asset , to circulated things . It will be agood capitalist source for the
establishment . This research focus on this field of monetary operations and it can be
measured and declared concerning the following signs : what is the best way to declare
the securities opations . and what is the best technigue of measuring and declaring
those operations , as the presentation of securities operation leads to different methods
of measurement and declaration .
The deductine method has been adapted in this research to sole the above
signs . The research concludes to some findings such as : The insufficiency in
measuring and declaring the securities operations because same of the monetary and
financial activities hold some concepts and principles

We tried , in this paper, to determine the most important factors that
affect on the students choose of the administration and economic
college among the others ,we used a questionnaire form of (17)
possible reasons distributed among our sample of (140) students .
we analysis the results by a (factor analysis technique) and found out
that ,the most affective factors were (the central acceptance ,the
personal whish and the absent of alternatives )