Journal of Techniques

The research objective is to study and analyses the factors of building the Accountancy skills technique for the students of the technical education commission in the following fields:
1. The scientific field.
2. The financial and incentives field.
3. The research and development field.
4. The training and practice field.
The study has revealed that there does not exit statistic evidence of variations in the opining of lecturers about the factors of building the accountancy skills technology for the students in the above mentioned four fields, But agreement on the ideas has differed from one clause to another within each field and according to the degree of freedom and the percentage weight of each item. And for the purpose of determining the statistic evidence value the Chi-square has been used which showed that the scientific field gains great interest from the lecturers at a value of 26.3 and a degree of freedom 12, later comes the field of training and practice at a value of 250.4 and a degree of freedom 7, and then the field of research and development at a value of 159.6 and a degree of freedom 6, and at end the field of financial and incentives with a value of 118.5 and a degree of freedom 9.
These indications are urgent message to the officials in the technical education commission to take it seriously and determine the priorities available for achievement of now and the work on accomplishing the other factors when circumstances permit to be appropriate and achievable

The statistical analysis was carried to evaluate the scientific level of 69 graduates of Technical Medical Institute/ Al-Mansour, Department of Pharmacy for the years 1999-2000 and later, who were accepted in the College of Pharmacy/ University of Baghdad during the five academic years in all basic and assistant subjects. The results of analytical analysis indicate no significant variations at P> 0.05 level between the students graduated from the Technical Medical Institute/ Al-Mansour and accepted in the College of Pharmacy/ University of Baghdad (Group A) and students accepted in College of Pharmacy/ University of Baghdad coming directly from secondary schools (group B) for the first, second, and third years for all subjects. while a significant variance was found at P < 0.05 level for the subject of Pharmacology of the fourth year towards group B, and for the subject of Industrial pharmacy of the fifth year toward group B, which reflects a corresponding response of levels for all years to majority of subjects between both groups A and B groups.

The Goal programming technique is particularly useful in a problem situation having conflicting goals or objectives. If such goals are written as constraints in the problem , the result would be no feasible solution. Consequently, some of the goals may have to be incorporated in the objective function.
The purpose of the research is formulate Goal programming Model to construct monthly productions plan which has been applied in 7 Nissan general company.

In this research we have used the composite hypothesis for monitoring the quality production in the plant of beams and long bars plant which is one of the plants that belongs to Iron and Steel Lybian Company, relying on the uniformly most powerful test with respect to the hypothesis to test the diameter precision of the iron pieces. A sample of 60 pieces has been selected that forms 6% of production, the test results appeared to support the hypothesis , that is, the plant is securing the required standard descriptions.

This study aims to studying the problem of estimation of Gaussian First-order autoregressive model AR(1) cofficient , There are two schools , The first is ( the classical school ) , there are serveal methods for estimating ( ) :
1- The moment method (MM) .
2- The ordinary least square method (OLS) .
3- The approximate maximum likelihood method (AML) .
4- The exact maximum likelihood method (EML) .
The second school (Bayes) includes two methods which are the standard Bayes method (SBM) and Empirical Bayes method .
The study also aims at comparison among the methods of various estimations by using simulation results . The best result is the method of Bays estimoter .

All activities for extraction of information from “raw data” involves some type of grouping or clustering of input items. The clustering of items of any kind is probably one of the first mental activities of men. A lot of special techniques has been developed in the past fifty years to simulate the thinking processes, but non of then can really claim to hit the essence of the recognition or prediction processes of human mind. From the theoretical point of view, the clustering procedures are probably too simple to attract a lot of attention, and from the practical aspect, all the methods can be applied to seventeen objects. In this study, a method for clustering (single linkage method, complete linkage methods and Ward’s methods) are described and discussed. One of the important questions of research is investigating whether any of the clustering methods is evidently more effective than the others. The final conclusion of the research is that there isn’t one particular method which is the best in a given situation. The choice of the method should depend mainly on the pattern of data and the aim of the study

Most organizations have been affected by the changes which take place in the external environment and with any change that takes place in their economic, social, technological, political and cultural changes. Organizations are systems related to a dynamic environment that witness a case of urgent change in their factories, therefor they have to follow up this change throughout making internal changes in their basic parts in order to be able to achieve their aims or goals which are represented by continuance or duration growth and adaptation. This paper aims at identifying changes which have the most effects in making the regulating change in the oil products company which might participate in enabling the company to play an active role in achievins concidence among the external changes and the possible internal changes which might be required to be done.

The woollen Industries General Enterprise / Nasiria Factory faces a certain problem in its product of coats material it has not achievd any profit sine its entry to production line, therefore it is in process of making a decision to suspend or diminish this product in a way that will offer the highest level of profits for the factory . The Research is therefore aims to Restrict the Relevant costs for tanking this decision and exhibit these costs in order to assist the Administration in rationalizing its decision in this respect. Results of the research are based on remaining to reduce the costs of material within the factory variety of products better than expelling because it will lead to achieving more profit to the Factory in its participation to cover part of the Factory’s fixed costs. In this way the relevant costs have participated in activity in directing the administrative decision of Al-Nasiria factory in limiting the costs than can be avoided and costs that could not be avoided when expelling this product and later it can reach to efficient a demonstrative decision

The study measures the effect of the Technological Development on the Iraqi industrial output through out estimation of production function .
The study illustrates that the technological Development positively affects the Iraqi industrial output (0.008) .
Industrial sector operates at a decreasing return to scale (0.87).
The elastisty of substitution between labour and capital is high . The estimatian showed no Disembodid technical change .
The study explains that the average of capital in production process is (0.16) and that average contribution for labour is (0.83) . So that the effect of technological Development on the labour is (5.21) while that effect on capital is (0.19) .

The ( Guideline Accounting Of National Accounts GANA) from ministry of finance , accounting for the year 2000 is a progressive pitch in developing the governmental accounting system applied in Iraq .
The researcher want to invest that pitch through checking the guideine and searching if it is applicable to one of the measuring methods well known by governmental accounting and the accounting bases together . So He viewed the accounting used and dependent by the international fidration Accountants commetis (IFAC) , intosai comunity for international orgnization (TNTOSAI) and some countries precedes us in developing their governmental accounting systems

The researcher viewed and explain three accounting measuring methods as fallow

1- flow of economic resources (ER)
2- measuring the total flow of finance resources (T.F.R).
3- measuring the flow of current finance resources (CFR)

The a ability of using the guideline accounts tested with each one of the above methods

The result was choosing the second method, it was the beast. The researcher proved that through analysis . He present a suggestion to use it together with the ( guideline accounts for a country accounts)

The reengineering and building processes are conceded as an important competitive weapon in the businesses environment where the challenge, which the manager faces in the businesses world is increased. The application of reenginerring is not an easy process , but it depends on the availibility of several elements of success which are represented in the job and processes reenineering and the improvment of the performance levels and decrease in the control levels and the improvement of the communication systems that contribute to the industrial sector development and its superiority in the market . The present research aims at shedding light upon reengineering and reconstruction process which has the influence on the competitive achievement . Some of these advanteges are the product quick delivery , innovation and creativity . To raise the standard of the industrial Iraqi sector towards superiority , Wasit Company For Textile Industries ,was chosen as one of the industrial Iraqi sector organization which needs to be superior to challenge the strong competition through the reengineering for its processes. The research hypotheses results were shown by tesing the influence of the reengineering success of the quick delivery , innovation and creativity advantages by using Multiple Regression System . The results of analysis proved the acceptance of the most hypothese. The research concludes that the Iraqi managers suffer form the lack in their knowledge of awareness towards the importance of the research . It also stated a numbers of recommendations that might contribute to raising the standard of the Iraqi industrial sector towards superiority and innovation

Many of quantitive models are developed and have used financial information as part of decision making process,We shall introduce a number of techniques applied specifically to the evaluation of such information and how this information can be used to evaluate alternative financial decision. This research gives alternatives to develop investment policy in a company ,and this research gives opportunity for the manager to select one from among the alternatives to make decision to staying with the existing equipment or buying a replacement which requires a hefty initial investment, the most important recomondation that the researcher presents is the selling of the generator in the fifth year before the end of its expiry of its production life in the sixth year

Location analysis follows a preliminary work conducted to establish feasibility of location This survey needs studying geographic location . collecting relevant data and other information and holding discusions with people concerned by visiting the location Load – Distance Analysis is one method which is used to design the optimum layout .
The aim of this article is to study and selection of the location of the computer center in Basrah Technical Institute by using Load – Distance analysis .

The main of objective of this study is to find out the statistical and mathematical techniques, that are used in the Audit for the Accounting of the South Electricity Power Production depending on its finical transaction for period ( 31/12/93- 31/12/2002). The results of the study shows that correlation between the current revenue and current expenditures , and possibility to estimate the profit for the next years , through the use of the Regression Equation .The study recommends using the new techniques in the Audit ( Statistical , Mathematic and Operation Search ).

This research deals with the managerial importance of brand preference. The knowledge of the elements of brand preference of important to brand organization to build marketing programmes in ordes to make these elements as points to the marketing plan.
The research demonstrates that age and income are the most effective brand preference.

This research aimes to achieve robust estimation for ARMA(1,1) model in time series from the study of some robust methods and classical methods , through using simulation technique to compare the studied methods .
This study has achieved positive results, most important of which that the traditional Least Square method (LS) is efficient in the case of absence of outliers , but if outliers exist , the best robust method was (RAMB) .

This study endeavors to determine the effect of some information characteristics on setting up the requirements for َQuality management system ISO 9001-2000 in the General Company for Drugs & Medical Requirements Industry in Nineveh. Ensuring information by limited characteristics as timing & accuracy for beneficiaries has a prominent role in setting up some of requirements such as ISO 9001-2000 system, because of limited studies, which tackle the effective relation among these changes especially in Iraqi environment. Both researchers endeavored to include in their present study these dimensions by their changes within inclusive framework in attempting to study the relation and effect between them.
Generally, the present study attempts to answer the following questions :

1. Do the managers in the company have any clear imagination about the information characteristics and requirements of Quality Management System ISO 9001-2000?
2. Do the managers in the company have a clear imagination about the relation and effect of some information characteristics in setting up the requirements of ISO 9001-2000 system ?

The study reached the following conclusions :
- There is moral relation among some of information characteristics anf setting up the requirements of Quality Management System ISO 900l-2000.
- There is moral effect for some of information characteristic in setting up the requirements of ISO 9001-2000.

Depending on the conclusions of the study a number of recommendations have been submitted which are compatible with these conclusions.

Quality costing budget is a very important factor in controlling quality costing which will facilitate the application of the variable quality standards, and allow for the correct methods in planning , controlling , and decision making .
The study aims to show how to prepare quality costing budget depending on scientific indicators, and then compare it with the actual quality costing in order to limit the variances and find out the causes and their treatment, for the purpose of implementing the international quality standards.
The study has shown through theoretical and practical analysis that clear policies should be relied on in putting estimations for costing budget, depending on scientific principles. Equally important is to choose the optional political structure for quality costing elements through clarifying mutua relations between their elements and trying to reduce costs .

A two sampl test about distribution of censored data is proposed. The regularity conditions used for deriving asymptotic distribution of the test statistis are based mainly on assumptions about smoothness of the underlying distribution functions.