Journal of Techniques

We know that the scope of taxes means that the Investor has prevented from paging AII the due tax . In the way of devaging the happening of tax , or cover Some aII the factors of taxation contain . However there are reasons connected with relation to other foundation may be considered the mofivafor of scoping from paying the clue tax . Such reasons are inflation or tax Laws or even tax management noticing such reasons that considered . factors of increasing the phenomenal of tax escaping

This paper aims to estimate the Local Lyapunov Exponent for using it to detect chaotic property in time series. An suggested measure and then program will be presented here, also an empirical study depends on simulated observations with different sample sizes from noisy chaotic models, non-Gaussian time series models and white noisy models was conducted to show practically that the suggested measure work well in measuring the chaotic property. It is shown that the value of the suggested measure was positive for all sample sizes in the case of chaotic models that assert the chaotic property in that models and negative in others models

The study aims to limit the role of organization limits with all its dimensions (organized structure,leadership,team,stimulation and support) as(Explanatory variable) and its effect in guiding the organization to work with the managerial ethics with all its dimensions (Cultural, personal, organizational systems, external population ).
The researchers identified the problem of the study as ( The ethics are variable, so they differ from an environment to environment, which made studies concerning the role of organization limits and its effects in Arabic environment rare and a problem by itself).
The sample consists of ( 135 ) workers in Gas Filling Company , Iraqi Ministry of Oil . Questionnaires were distributed among them , each has ( 88 ) articles using Liker procedure pinto-steps. The researchers processed the questionnaires using statistical tools such as Spearman coefficient of rank, multiple regression and ( Z ) test, and analyzed all data by using SPSS.
The study has several conclusions with important recommendations.

The aim of this research is to design and execute a system of data bases, the purpose of it is to provide data base and the possibility of getting any data from any file with a standard time in addition to the fact that it is an easy language between the user and the computer. It enables the user to design the background and testing lists easily, also it superior to other programming languages by enabling to contribute in the work between different files or different bases and using one key to link these bases

This study deals with the real state of the management information system in our organizations . It aims at exploring the facts about some applications of management information system at the Hilal Industrial Company. Tee subject was tackled from the point of view of nature and types of information systems applied in organization and the quality of information provided by these systems for the users , and the role of communication technologies used and the attitude of the users towards these systems.
The number of the samples mounted to 49 decision making personals of the three levels of administration. The study was designed to test a theory based on the assumption that there is no relationship between the actual state of application of the management information systems and the nature of their use. The data was then analyzed by using statistical methods. ( Correlation , Regression ) . The most important results arrived at was that the organization applies traditional information systems that are only limited to routine daily uses. In addition, it does not have information network capable of conveying and exchanging data and information in response to the demands of the information center and other departments , or with the external environment , as well as the weakness in knowledge background in the field of information technology and computers on the part of users.

The demographic factors have a great importance in economical, social, environmental changes and others. In this research the researchers used the demographic program (SPECTRUM) of demographic Projection to conclude demographic data for Iraq in the period (1997-2007) such as population size, demographical development rate, age structure. That benefit is to the government in order to predict the future size of work power, social, economical and health plans, Also it is used to know the population numbers in the study period in order to build schools and the population who has the right to election and other characteristics. The specialists in environment need to data that are connected by demographic development in order to measure the effection of this development on various environment conditions.

During this research, we are trying discuss an important matter, which represents that the responsibility of administration is one of the International Standards Organization "ISO9001-2000" requirements. The achievement of the terms of this requirement can considered as a basic step for achieving the other terms. Since the administration take their responsibility that agreeing with the terms of the International Standards Organization, can considered as a support step for success the achieving of all terms.
Past studies refer to that many organizations failed in achieve modern and success systems that because of the non-sufficient support by high administration. SO, many and organizations present a big efforts and serious trials for obtaining the ISO certification, thats they have a complete convenient that the only short method to gain a trust products with international specifications and measurements, and to be accepted, is passing through this certificate.
We hereby takein this research terms for responsibility require of the administration of General Company for Drugs & Medicine Manufacturing Ninavah, for applying and documenting this terms by studying and analysing, present suggestions and recommendations thats to assists for achieving the terms required in best way.

This research has dealt with the de facto of employment and unemployment in Iraq for the period (1997-2004), beginnings with a summary of economically active people and the typical definition of unemployment and then analyzing and comparing the unemployment data registered, on the country’s level and analyzing the employment survey results and unemployment for the year 2004 statistically and arrived to the following outcomes:-
First: in order to find out the relationship’s strength between the two variables, the rate of unemployment between the urban and rural, there is tight relationship between the rate of unemployment in the urban and rural areas on the country’s governorates level, in other words that any increase in rate of unemployment in the countryside will be met with an increase in the urban area amounting to (0.79), that is there is direct relationship between the two variations of unemployment rate in each of the urban and the rural.
Second: while results showed for finding out the strong relation between the rate of the two variables in unemployment among the males and females a weak relationship between the two rates of unemployment for the males and females, that is the rate of unemployment among the males increases with the increase of the females unemployment rate, but this increase is not large enough to cover the whole country’s governorates in the survey of employment and unemployment in 2004.

From the first and the second outcomes we come to a conclusion that unemployment problem is common problem on the level of the governorates urban and rural areas from a side and to the males and females from the second side which means that there is deficiency in the Iraqi economy and is not as required.

This study aimed to shed light on bench marking and its efficiency to improvement entities performance. And approachable to application bench marking on Iraqi non profit entities.
It included a sample of Iraqi non profit entities on technical institute of A MARA and technical institute of Najaf. The study was based on a basic hypothesis, effectiveness of bench marking to improvement the performance of non profit economic entities.
The researcher used the descriptive method in the theoretical part, and the analysis in the practical part. The study reached a number of conclusions the most important of which is the:
It’s very important to economic entities to application the manner of bench marking which is one of continue improvement manner. By doing some necessary manners to re- structure, arrangement and appoint advisory committee in order to improve the level of service and production which produced, to do easily to application bench marking.

Layout analysis follows a preliminary conducted to establish feasibility of location .
This survey is need to study geographic location , collect relevant data and other information and hold discussions with people concerned by visiting the location and use of schematic diagrams it , one method which used to limitation the optimum layout . The aim of this article is to Study and selection of the optimize layout and for this modified layout the total adds up to 1415, this is not necessarily the optimum solution .

, which the decision maker depend on his intuitive and experience to
make decision . Second is a quantitative approach and the decision maker
depend on mathematical models to make decision , both of them is important to
the decision maker to make decision in different situation .
The aim of research is using mathematical models to help decision
maker, for this reason the research depend on second approach according to
the criteria which adopt by top management . the research arrives to the select
the first alternative which is opening technical college of management because its
get a high ratio (0. 519 ) comparable with the second one

The research aims to use seemingly unrelated regression equations system when disturbances are both serially and contemporaneously correlated in pooling the time series data for each cross section to estimate and analyze the investment functions by equations system of total fixed capital in economic sectors . It also aims to evaluate the results of the pooling estimations by comparing them with the estimations of time series data only .The results of application show that the estimations are more efficiency and significance from using time series data in each sector , by pooling we can also get rid of the problems related with time series or cross section data when they are used alone

The activity of quality control can be considered as one of the fundamental activities in any productive or servicing establishment. That is because it usually helps these establishments in working in the fields of quality development improvement and preservation to assure the manufacturing of the products with the quality that fulfills the demand of consumers and their needs with the minimum possible costs. Thus the main goal of quality control is reducing the total costs for the final product by reducing the defective ratios and contributing in raising the quality of the products.
This paper concentrates on allocating the positions of the test stations on an engineering product which is by studying the design of the parts of the product and analyzing the importance or the value every single part, and then studying the technological procedure for producing the product, and allocating the positions of the test stations to approach to the economical test cost.
In that respect , a complete analysis was made of technological production path and depended it to make(12) quality control points where was added one quality control point to find assembly line of product since fraction cost of defective repair to part (A3) that it is the biggest comparison with residual parts of product therefore , controlling on that quality control point reduced rejected fraction in the final quality control point into (2.58%) .

Mathematical methods have been design for preventive replacements of parts and equipments, it has been observed that many a time cost – savings are generated by a group replacement of the parts rather than replacing parts only when they fail or about to fail, in this research we should choose the group breakdown replacement policy and this is the optimal cost for this policy ;replacement period is 4 months

The Outliers detection ways in time series from Low order(experimental study). That time series analysis and the accuracy of the data depened on the accuracy of data and the absence of Outliers of results .
The research amied to outliers detection ways and how to get the influence of theoretical and experimental models AR(1) , MA(1) , AR(2) and ARMA(1,1) .
We have the importe results in disclosure of outliers in the low order model , then the type (Ao) are high affect to type (Io) , and need to more frequency number to correct the place of outliers

Critical path computations are quite simple , yet they provide valuable information that simplifies the scheduling of complex projects . The result is that PERT – CPM techniques enjoy tremendous popularity among practitioners in the field . The usefulness of techniques is further enhanced by the a vailability of specialized computer systems for executing , analyzing and controlling net work projects . in this article the project will be completed in 105 days but the project compelled in 120 days and the critical activities are (1,2,3,4,5,6,9,10,11).

The present research investigates the capability of the productive process of one of the industrial enterprises in Kut, by using methods of total Quality control (TQC) in order to get the suitable Quality standard for the production qualifications; and to know whether the productive process is in a state of statistical control through controlling the allowed deviation for dimensions to be produced for studied samples. Consequently, managers of production & quality will get an idea about the extent of compatibility of production to the design criteria. Through using (X-R) chart as well as the normal probability paper, it has been found that the productive process is unable to follow up production within the required corrective qualifications

Location decisions for plants and some public services facilities based on economic and non economic factors but the decision become more complex for emergency facilities because they related directly to peoples souls for this reason it must be located so as to minimize response time between the notification of an emergency and delivery of service .
There are many quantitative methods for selection optimum location for emergency unit , such as integer programming which is used by the researcher in selection the optimum location for emergency unit in Abul ALkasib the result obtain that it should be placed in location ( 2,3 and 5 ).

An abstract of the research of " Mayo" included three main variable for organizational behavior " management , leader ship, communication and participation. this tirngle of variables, which the leader ship considered on its main base . the philosopley of the type of leadership ,determines the type of communication in the organizational and it deciden the range of the participation of the workes in decision making and making the policies .So the research points out to diagnose the leadership diseaser of the manger of school (primary – intermediate and secondary ) from the teaching staff-point of view . It also points out the effect of these diseases on their.
The research included (40) schools . the questioner was personally distributed among 175 teachers. The research the followings:
• the results of the analysis revealed that these work differences with statistical indications in the type of A leadership followed by the manager of schools in Mosul. The research included some of the essential recommend afians to the schools:
Utilisiry the positive sides of the leader (the participant) on the type which consolidates the position of the teaching staff specially when dealing with decision making related with the position of the teaching staff and their feeling that they have an important position un the society.

Technology is very important in life modern organization's these organizations had followed-up technological development and recruitment in work site in order to create enthusiasm spirit. This means that technology has affected on job allocation, since Industrial Relationships is one of the phase on requirements. So we find that Technology had been affected in the work site through its interaction with its components (element) and because industrial ship is on of the factor which embodies within new society (Badoosh-Cement Factory).
In general, the study tried to answer the question:
To what extend dose the used technology affects the industrial relationships in the study sits.?
The study reaches to many conclusions, the most important of these are:-
1- There is moral effect for the technical dimensions in the industrial relationships indicator.
2- The effect of technical dimensions differs in explaining the differences that result in the industrial relationships indicator.
According to the above conclusions the study suggest many recommendations.

Automatic Iris Recognition System is reliable for automatic personal identification. This research is an attempt to recognize and identify iris among many that were stored in Database. It is composed of iris image acquisition, image preprocessing, feature extraction based on texture analysis using bank of gabor filters to capture both local and global details in an iris, the feature value is the Average Absolute Deviation (AAD) of each filtered image constitutes the components of our feature vector. These features are arranged to form feature vector (IrisCodes). Iris identification (matching process) based on the Euclidean distance the new input IrisCode is matched with templates IrisCode stored in the database to obtain different matching scores. So the Score degree can determine the genuine or imposter person. The Database can display information(person name,Iris image) about any processed iris.