Al-Rafidain University College For Sciences

: Most of the Iraqi economic units face the problem of rising inventory costs due to the retention of large quantities of all its forms to face production plans. It also lacks modern cost techniques that reduce the costs of inventory and product costs and improve the competitive position of the unit. The traditional systems in measuring costs, and the traditional view to inventory have to be reviewed. The current study aimed to demonstrate the role of JIT Production Technology reducing the cost of inventory, and to achieve this goal; a research was applied in one of the laboratories of the leather industry, The study concluded a set of conclusions, the most important of which is that the application of the technique of production on time reduces the cost of inventory in the economic unit, but the most important recommendations were, adopting techniques that rely on the system of withdrawal in production instead of the traditional system that depends on the payment system, which leads to the retention of large quantities of inventory and increase the rate of waste in the resources of the economic unit different, as the application of the system of drawing in production using Kanban cards has a significant impact on the speed of response to customers' requests, and Pull production flow, in addition to the contract with their reliable suppliers for the supply of materials on time by the economic unit, lead to a significant reduction in the production stock under operation and complete, and dispensing with stocks of raw materials.

This study aims to examine the impact of international auditing practices on quality of the performance of the audit bureaus in Iraq by identifying the professional practices applied by the international audit companies that have been based on international audit standards and rules. By using a questionnaire distributed to groups of professionals who are working in audit jobs. The audit conducted in Iraq included paragraphs related to international audit practices and their relationship to the quality of the performance of the audit offices to identify the nature of the practices that may affect the quality of the performance of audit offices in Iraq. The researchers has concluded the adoption of international audit standards can achieve reasonable quality of professional performance in audit requires study the international standards and adapting them according to the nature of the Iraqi environment and developing the curriculum in a way that will pave the way for achieving international converge.

The designs used by the commercial air conditioning units are made for climates that are far from the climate in Iraq. Therefore, using these units in the summer decreases the cooling capacity if the units and increases the electrical consumption. This is due to the failure of the unit to spill the hit air out to the condenser which leads to increase the condenser's temperature and eventually causes it to stop working. A simple solution for this issue is to use an evaporative cooling pad at the entry point of air into the condenser. In turn, this leads to moistening the air and decreasing its temperature before it enters the condenser. The proposed solution has been applied to an air conditioning unit, capacity 2 tons refrigeration, used from 7am to 7pm in July 2017. This method has shown that the electrical energy consumption has been reduced by 533 kw-hr / month and 2.43 Amps. instant saving. Additionally, the condensing temperature was decreased from 58 ºC to 49º C.

The research aims to identify the level of satisfaction achieved for nursing services in a sample of in-patients in Baghdad Teaching Hospital, through the adoption of the dimensions of the interactive model of the behavior of the in-patient (PSNCS) which was developed by (Tang et al, 2013), and includes four principal dimensions (Health Information) which includes (5) paragraphs, (the influential support), which includes (4) paragraphs, (control of the decision) that includes (4) paragraphs, (and specialized technical competence) that includes (7) paragraphs, as well as adopting the style of exit polls for in-patients in the various sections of the hospital about the extent of their satisfaction with the nursing services provided in the hospital. The scale has been subjected to test validity and reliability and used many statistical methods such as factor analysis and the mean, standard deviation, and the use of software (SPSS). The research resulted in inter conclusions, including that patients in the Baghdad hospital were unhappy with the information on their health and lack of guidance and observations concerning their safety during discharge from hospital. It has been recommended to search the need to the attention of the nursing staff at the Baghdad hospital, including provision of information for patients, their health status and their need for health guidance in this regard.

An estimation of reliability function for the Two-Parameter Weibull distribution by using the Mont-Carlo method of simulation to compare the following estimation methods, Maximum Likelihood Method, Method of Moments, Least Square Method, to find the best method of estimation this function, The researcher find that the Maximum Likelihood approach is the best in estimation of reliability function comparing with the other method of estimation through depending on the statistical standard Integral Mean Squared Error (IMSE).

The freezer production line in the light industry lacks the research community to a scientific budget, which caused the high lost times in production stations and low efficiency in it. Therefore the aim of the research is to identify the real reality of balancing the production line of the plant, And compared with five Heuristics suggested methods for selecting the best ones, which showed the preference for the longest time method of activities, with the lowest number of stations, the lowest time lost and the highest operating efficiency.

The technique of analyzing time series is considered to be one of the important statistical methods used in the field of prediction, studying a certain phenomenon in a certain period of time allows us to identify its pattern and use it to predict the future values of this phenomenon which helps setting out the right plans, The research aims to choose the best model to predict the standard number of rent prices of houses in Iraq, by using the samples of Box-Jenkins, exponential smoothing, and then using these models to predict and choosing the best one among them comparing the models by using general trend criteria (MAPE and MAD) for comparison. The models put by scientists Box & Jenkins have been relied on by setting a methodology in studying and analyzing models of the ARIMA of time series beginning from the process of stability test through auto correlation and partial auto correlation which showed instability in average as it has a general trend and stabilizes after taking the first difference by relying on Augmented Dickey-Fuller Test (ADF) to check stability and the best model has been identified by relying on criteria of used accuracy (Akaike Information Criterion AIC, Hanan-Queen Criterion (H-Q) and Schwartz-Albizi Criterion (SMC) then great possibility function has been used in evaluating model parameters in which sample ARIMA(0,1,1) has been chosen as the best model of Box-Jenkins and assets of the chosen model were tested through uni-reliability test and Ljung – Box test of the investigated phenomenon, The comparison between the best model of Box-Jenkins and exponential smoothing methods have been considered and the model of duplicate exponential smoothing (Holt's method) has been chosen as the best model of exponential smoothing relying on statistical criteria (MAPE, MAD and MSD) and model assets have tested and inspection of model efficiency through uni-reliability (auto correlation and partial auto correlation), By comparing predictions it has been concluded that prediction by using the model of duplicate exponential smoothing gives better results than using Box-Jenkins model according to prediction accuracy criteria (MAPE, and MAD) and through estimations there appears to be an increase in the standard number of rent prices of houses in Iraq, at 2016-2021 year predictive , the Data of the standard number have been collected from the Ministry of Planning/Central Agency of Statistics/Directorate of Standard Numbers (from January 2008 until December 2015) as statistical programs gretl and Minitab have been used to analyze the time series

The current research aims to investigate the extent to which The impact of perceived external prestige on employee outcomes through the mediator role of organizational identification through providing an intellectual mework regarding the variables of research supported by the analytical application of the ‏ general company for electrical industries in Baghdad / Waziriya. To achieve the objectives of curfrarent study I had used questionnaire as a tool of data collection, by using random stratified random sampling. The research sample was represented by (288) employees in the company, and after investigation of the scale I had use a number of statistical methods and tools to validate research hypotheses, such as(mean, standard deviation, Correlation Coefficient, direct and indirect effect analysis using the structural equation modeling method, and the Sobel test to verify the significance of the intermediate role assumptions) the research reached specific conclusions, the most important of which is that organizational identification variable as an mediator variable contributes in increasing the perceived external prestige in employee outcomes, and therefore the existence of organizational identification will compensate for part of the direct impact of the perceived external prestige in employee outcomes and against on this I had formulated a set of recommendations that will be useful to those who are interested in the current research.

The aim of this research is to motivate insurance companies to take care of modern media to awareness consumers about the importance of the insurance services and to identify the role which played by the media in the development of insurance culture, especially if we know that there are broad categories of our society that do not have the minimum awareness about insurance services. The research included a theoretical framework to define the nature of insurance services, their characteristics and relationship with the media. The Iraqi National Insurance Company was chosen as a field for the application of the research to identify the attitudes and opinions of its employees and then come up with a number of proposals to contribute in the improvement of the company's performance. The research used a questionnaire form as a tool for study.. The research has reached to number of conclusions, including a strong correlation between the media and the development of the insurance culture because the company has a specialized department that manages advertising programs for the company's services. However, there is insufficient advertising programs, conferences and educational seminars through the visual media or audio, The study presented a number of recommendations, including the need to activate the role of media and attention in the company's advertising programs and the need to learn about the experiences of others in order to benefit from them and transferring of modern experiences and opening new horizons in the field of media and a new opportunities to develop the insurance culture and the need to adopt a strategic vision takes into account the criteria of competition in the media, especially the insurance sector in Iraq is open to large investments in the field of insurance allowed by the laws and legislation.

The study examined the theme of change because of its importance in accelerating the current environmental and its relationship and impact of its fields the kinds of mental image impression for workers represented by three types , self , desired and perceived , and has chosen the Bank of Baghdad in Iraq , one of the private banks notable for the application of the study because his field nearest to the study variables , and dealt with the study in part, the theoretical literature on Bundara study and also been developed to identify the side applied in light of the problem through the literature and has shown the study in its conclusions that the change plays an important role in the mental image of individuals and organizations employ areas of change to take advantage of it in a image frame of mind best .

The industrial organizations in the developed world attempt to apply the lean maintenance techniques and the green maintenance techniques in a single time, because they contribute to the maintenance of the production machines and their return to work. They also contribute to reducing the amount of waste of resources and preserving the natural environment by reducing the waste and pollutants resulting from its production operations, and therefore this will help these organizations to achieve the sustainable development of natural resources, and in this sense the main objective of the current study is to find the relationship between lean maintenance and green maintenance and to show their impact on the development of renewable Through the study of the field in the North Oil Company in Iraq, and after reviewing the reality of the work of the company investigated, the data and information were collected from the records of the company and its personnel and using the questionnaire designed for this purpose, and then analyze these data based on the statistical program (SPSS ), and in the light of the analysis process, the study came up to a number of conclusions and suggestions that fit the nature of the study.

The research is concerned with defining and clarifying the importance of Strategic vigilance in Administrative decision making and what are the relationship and influence between them. A number of hypotheses have been formulated and tested using a number of appropriate statistical tools. The aim of the research is to identify the administrative decision-making process adopted by the Department and its relevance to the potential of the administrative establishments and their environmental conditions through a strategic awakening in the minds and thoughts of the administration. The Ministry of Communications was chosen as the field for conducting the research. The questionnaire was designed to collect data and distributed 65 questionnaires, 50 of field visits to the Ministry to support of data has been reached a set, and the most important.

A voluntary service is an activity in which time is freely given to another person, group or issue. It is part of a set of positive behaviors to help others that result in greater commitment than spontaneous assistance such as caring for family and friends. Self-esteem, social communication, educational and professional achievement, functional capacity, and the potential for young people to engage in behavior problems such as school absenteeism and drug abuse.
The research problem comes through the lack of accounting disclosure in the local environment about the voluntary services provided by civil society with the inability to measure these activities because there is no accounting mechanism to measure and disclose voluntary services. The research aims to propose accounting mechanisms for the development of accounting procedures upon receipt of voluntary services In the local government units in the Iraqi environment, and the research was based on the hypothesis that the adaptation of the proposed detailed accounting mechanism for voluntary services will improve the financial reports in the local government units .
The researcher concluded that the absence of local accounting procedures for voluntary services leads to a failure to meet the requirements of local financial reporting due to the absence of standard procedures based on the accountant for the preparation of financial statements. The researcher reached a number of recommendations, the most important of which is the need for an accounting standard or accounting basis Including mechanisms for calculating the value of voluntary work, for their importance in standardizing accounting procedures and preparing financial statements that comply with the requirements of the international financial reporting.

The study aimed at identifying the strategic planning, evaluating the financial and Shari'a performance of the Islamic banks in terms of concepts and principles, identifying the most important factors affecting them, analyzing the views of the sample members of the strategic planning indicators, evaluating the financial and Shari'a performance of the study sample banks, (Strategic vision, strategic message, strategic objectives, strategic analysis, strategic choice) as independent variables in the financial and Shari'a financial performance dimensions of the strategic planning indicators. The study indicators are represented in (customer satisfaction with the quality of banking service, efficiency and effectiveness in the light of strategic planning, financial performance standards, and performance standards) as dependent variables, according to the hypothesis that there are significant correlation and impact of statistical significance in the dimensions of evaluating the financial performance and legitimacy of study sample banks.
The researcher used the descriptive and quantitative approach to reach the results of the study by designing a questionnaire consisting of three axes. The first axis included general information about the sample of the study. The second axis included: Indicators of strategic planning (as independent variables), while the third axis: the dimensions of financial and legal performance evaluation of the banks sample study (as dependent variables).
Statistical parameters (mean, standard deviation, averages, frequency distributions, and simple and multiple regression according to statistical analysis (SPSS.V.17) were used to process data and to determine the significance of correlation and influence relationships between independent and dependent variables by constructing and testing standard models.

Interest in the field of carbon nanotubes is due to unique physical properties and to significant prospects for applied applications. In this review, the quantum nanostructures with outstanding electrical properties are studied on electron emission performance optimization of carbon nanotubes with the factors affecting aligning as mechanical elasticity in bending related to electronic structure. The phenomenon of field emission producing current when an electric field is applied to a conductor is also discussed. The carbon nanotubes applications in nanotechnology are clarified in this work and it can be metallic or semiconductor depending on diameter and chirality with high emission and conductivity properties to create electronic devices.

Rotavirus infection is the leading cause of severe acute gastroenteritis in young children worldwide. Rotavirus diarrheal disease is more severe than diarrhea caused by other enteric pathogens with symptoms including an average of 6 stools per day, severe dehydration, which is 14 times more frequent than in children without rotavirus diarrhea, vomiting and fever. Rotavirus is the single most important cause of severe gastroenteritis in young children throughout the world. Globally, an estimated 700,000 children die each year due to rotavirus diarrhea .Rotavirus transmission, in most cases, occurs through contact with contaminated stool. The usual way of transmission involves ingesting food or water contaminated with the virus. The incubation period for a rotavirus lasts approximately two days. This study was carried out to assess the effectiveness of Rota vaccine on the severity and duration of rotavirus infection admitted to Al Kadhimiyah Pediatrics hospital. The results show that rotavirus vaccine is effective in reducing the severity and duration of infection.
Methods: Over a period of one year, from the 1st of January 2016 to the 1st of January 2017. 715 patients admitted with gastroenteritis, detailed vaccination history was taken and stool sample was send for lab investigation of rotavirus using commercial Kits (Biotec® UK).A special questionnaire was designed by researchers for the purpose of data collection. Ages of the patients range were from 2 months-5 years, alfa level was set at 0.05. Statistical analysis was done using SPSS 20.
Results: Out of 715 stool samples, rotavirus was detected in 375 (52.4%).The majorities 78 % (292) of cases were reported in first two year of age. mean age in months was 8±3 months. 64% (240) were males . mean weight in Kg was 11.6±5 kg , mean height in cm was 82.4±10.
21% (78) of the sample were with no history of rota vaccine. 4.5% (17) of the sample were wasted nutritionally. 86.8% (317) of the samples were on complementary feeding, mean vesikari score was 9.3±2.9.
(58.9 %) 221 of the sample were moderate veskari score .mean duration of admission in days was 5 ±2. 63% (236) of the sample were from urban places. only (1.8%) 7 patients outcome was death during the study period.
Conclusion: Rota virus vaccine is effective in reducing the severity and duration of infection. Rota virus is an important cause of diarrheal disease in children less than 5 years old.
Recommendation: Encouragement of full vaccination against rotavirus as a preventive measure against rotavirus infection.