Al-Rafidain University College For Sciences

This research aims to demonstrate the importance of both operational performance and financial risk in the life of organizations and their business, and hence the relationship of the impact of financial risk on operational performance. In order to achieve the results of this research and to show the extent of the impact and relationship with each other, we relied on the analytical method, in order to ensure the reliability and accuracy of the results we reached. The research society was represented by a group of 18 banks operating in the private sector, and listed in the Baghdad Stock Exchange, The problem of the study was formulated in a statement of the impact of financial risk on operational performance. A virtual model was constructed in a descriptive format, which is the most important step in the scientific studies, to reflect the picture of the summary of the relationship between the two variables in order to construct a specific system that reflects the research and its hypotheses. To clarify the relationships between the two variables in an inexplicable manner. The measurement of the operating performance was used to measure the margin of sales, while the financial risk was measured by the probability of their occurrence. In order to measure the variables of the research, a set of statistical tools was used through the Spss program and Excel 2010 to extract financial indicators and knowledge of the banks research sample, in order to reach the final outcome.

In the current study, the researchers seek to test the role of the diversity environment in determining the nature of the relationship between the transformational leadership and the leading orientation of the organizations. Given the diversity of modern and vital concepts in the field of management, the problem of the study was addressed by two fundamental questions: It is important to address a new variable at the local and Arab levels, which is the variable climate of diversity. One of the most important hypotheses of the study is that the climate of diversity contributes to the enhancement of the direct influence relationship between the transformational driving variable and oriented leadership. The study sample consisted of (81) individuals who work in the Trade Bank of Iraq(TBI) and represent the department managers, organizational units and individuals with experience and practice within the bank. The study used the questionnaire form for collecting data using the measurements found in the previous studies. The study used a set of statistical tools Such as the arithmetic mean, the standard deviation, and the multiple regression analysis. A number of conclusions were reached. The most important of these conclusions are: The TBI's management contributes to creating a balanced working environment among all employees regardless of cultural, religious, social and political, as well as providing a diverse regulatory environment across the organization to improve competitive advantage. The most important recommendations are: The diversity of the bank can be achieved through the ability of a good leader to manage persons with diverse backgrounds in terms of age, gender, culture and religion..

The increase in competition sharpness and technological progress, and what are produced of the results represented by providing of low-priced products competitive and high quality, as well providing products with innovative prices with the rapid response to changing customer demands. So, this required from economic entities to operate in customer oriented business environment. The systems and standards adopted by traditional management accounting have not succeeded to providing the important information to management for achieving success demands in the contemporary business environment: Cost, Quality, Time and Creativity. Thus, it is necessary to have an integrated information system for management accounting shall help in achieving the aims of economic unity by adopting the management accounting techniques and modern methods in the contemporary business environment.

This paper aims to study the problem of classification of agricultural lands for all governorates except Kurdistan Region according to their validity for vegetable growing for the years (2005) and (2010) and due to the importance of these two years on the Iraqi agricultural reality where the year (2005) comes after the collapse in the Iraqi agricultural sector due to the political and economic vacuum after the year (2003), while the year (2010) represent the beginning of the advancement of this sector through the development of production policies and plans for five and long term by the Ministry of Agriculture, This paper also seeks to predict the production quantities of vegetable crops for the ten years following (2010). Hierarchical methods of cluster analysis were used in data analysis and adoption in land classification based on clusters extracted from the analysis, cluster analysis is one of the multivariate statistical methods cluster analysis has many features and characteristics that facilitate the process of classification and aggregation, forming clusters whose characteristics are similar to those of other clusters, as well as its ability to display cluster results on the basis of tree plans showing the steps of clustering from the first stage to the final stage, we found that the lands of Nineveh and the governorates of the central region such as the Babylon, Wasit and Karbala are the best agricultural lands after classification, and also that the increase in production was weak.

The process re-engineering is one of the important technique which aims to provide radical solutions to the problems that the companies face it, and to achieve high levels with performance towards the achievement of the objectives of those companies and what enhance the competitive advantage, The study aims to shed light on the process re-engineering impact on the radical re-organization of the companies' operations and what contribute to reduce costs and improve the quality of her products to achieve the competitive advantage. The study also aims to apply the re-engineering processes mediated by other contemporary costs techniques represented Time Driven Activity Costing (TD-ABC) in the General Company for the manufacture of batteries. The study according to basic supposition is: "the appling of the process re-engineering technique contributes to reduce the costs and improve the quality of product as to contribute to achieve the customer satisfaction and achieve competitive advantage". The most important findings of the study that technique process re-engineering is one of the techniques that focus on a radical change of operations in order to achieve radical improvements in the performance of contemporary standards of quality, cost, service and speed. While the most important recommendations of the adoption of the company's management for technique process re-engineering is to make substantial changes in the company's departments so as to contribute to the improvement of its competitive position, and the introduction of new production lines for the production of no sustainability batteries, and focus on the performance of the function of the deployment of quality being systematically structured approach depends on identifying and meeting the needs of customers and the fulfillment of their requirements.

The large and rapid developments in the modern business environment have made the customer's desires fluctuate constantly and accelerating, prompting the economic units to consider these desires as a moving goal and to take care of those needs and desires through adopting marketing approaches that lead to gaining competitive advantage and investing opportunities in this direction , These are approaches Attribute based costing. The search problem is how it affects Attributes based costing approach to reduce quality costs by analyzing customer data using market research as well as analyzing the categories of quality costs according to their relative importance for each attribute, The research aims to present and analyze the use of attributes based costing approach With an impact on reducing quality costs, The importance of the research is to show the extent of the impact of the marketing approaches on the economic units in achieving their objectives through the modern scientific foundations to manage the relationship with the customer and achieve gains at the expense of competitors through the detailed and continuous analysis of customer data using market research as well as attention to non-financial standards of customer satisfaction that can be measured through the degree of responsiveness of the economic unit to provide the attributes desired or expected by the customer. The most prominent conclusions of the research are the possibility of measuring all the quality costs of each attribute, as well as determining the cost of each category of the quality costs of each attribute, which provides more useful information by tracking and analyzing the quality costs according to the attributes of the product, which results in greater efficiency to reduce costs and improve quality assurance and performance evaluation.

The aim of this research is to implement a modern cost-management and value management technique under the strategic approach to cost management. In order to achieve this, the General Company for Battery Industry has been selected to implement the value analysis technology and demonstrate its role in reducing the cost of the 60A battery product by identifying the main problems and causes and work to solve or reduce those problems as well as identify the advantages and potentials available in this company, The current research helped calculate the cost of production of the battery product and calculate the cost savings as well as the value of knowledge and intellectual in the application of the technique of analysis of the value of both the company undergoing research or previous academic studies.

In recent years, many systems of classical sprinkler irrigation techniques using various water sources have been in use. Most of these projects in the capital Baghdad have been subjected to negligence in maintenance. From this problem we took off to find a radical technical solution. The use of controlled auto-irrigation in response to earth need is one of such solutions. In this study, a simple, easy to use control irrigation scheme connected to a classical irrigation system and applying it to a small piece of land 16sqm (4m×4m) has been used. The system is connected to 4 sprinklers of the type (12 series VAN). The sprayers are arranged in square pattern for five months from May to September. The aim is to measure the feasibility of using the irrigation controller in saving water supply and continuity of performance. The results obtained showed that the use of irrigation controllers have reduced water consumption by 52% in using the circular sprinklers, and 35% in using half circular sprinklers. More over the uses of automated sprinklers have reduces the irrigation ration by 12%.

In this research , the second degree polynomial regression for digital images were proposed to test the effect of using digital treatments on the original image, Then choose the relatively better model among the appropriate models and test their quality by adopting special criteria (Akaike Information criteria , Bayesian information criteria BIC, Hannan – Quinn criteria HQC ). In this paper it was found that the image was processed by improving its contrast and then reducing its size , minimize it , and improve its contrast, which results in better quality compared to other image for getting lowest value of (AIC,BIC,HQC)

The research aim to identify of Concept Aggregate planning and Strategies and its impact in some Decisions Operations Management at the managers and employees, of the following main question " Is there effect to the Strategies Aggregate planning on the some Decisions Operations Management in The General Company for Cotton Industries. The research hypothesis has been tested by analyzing the results of a survey study, which has been through opinions of a simple of managers and the department heads and the sections and factories managers, Moderators on (65) and ignore (4) forms, So the sample was limited to (61) Employees.
The researcher has been reached to a set of results, the Total planning strategies (Tracking strategy, settlement strategy or stability of Demand and Mixed strategy). Important factor in some operations management decisions (Decisions of Treasury, Energy decisions, process design and the Internal order of the factory). It's appearance of the research results by having paralytic effect between Implementation the Total planning strategies and operations management factor. Whereas whenever it has been developed Total planning strategies and used in a manner better whenever led to success the implementation Operation Management Decisions in the company sample search.

This study examines the relationship between the rates of unemployment, inflation and economic growth in Iraq during the period (2003-2014, using (ARDL) model and error correction model. The result of the study was that inflation does not affect unemployment, but unemployment affects inflation, and the results indicate a causal relationship Bi-directional trend between unemployment and economic growth.

The research aimed to test assumptions of (Hackman - Oldman) job characteristics model in the Iraqi environment. On account of this goal we choose one of the oldest and important organizations which is Rafidain Bank as a field to practice the Hackman model variables. The researchers designed a questionnaire involved (38) items that measure job characteristics, employee motivation and satisfaction in the Rafidain Bank. The (weaver) formula used to choose employee sample. The finding was coincided with model assumptions that it means possibility to implement in the Iraqi` environment, and also refers to decline of employee motivation. At last, the researchers presented some recommendations contain a request to accomplish further research to test Hackman model in other organizations.

The purpose of this study is to investigate the effect of marketing culture on customer affective commitment as well as to introduce the relational psychological contract as a mediator. Data were gathered from a convenience sample using a questionnaire (380). It was analyzed using confirmatory factor analysis and structural equation model. The findings demonstrated that there was a significant effect of marketing culture on a relational psychological contract. Second, the study concluded that there was a significant relationship between the relational psychological contract and a customer affective commitment. Third, it found mediation of a relational psychological contract on the relationship between marketing culture and a customer affective commitment. This study contributes to the field of relational psychological contract in marketing management.

: Jaundice is the most common condition that requires medical attention in newborns. Jaundice is observed during the 1st wk after birth in approximately 60% of term infants and 80% of preterm infants. Early identification of neonates at great risk of Neonatal Hyperbilirubinemia is of paramount importance in preventing brain damage.
Objectives: to investigate the prevalence and risk factors associated with neonatal jaundice at Al Kadhimiya pediatrics hospital.
Materials and Methods: A cross sectional study was conducted at Al Kadhimiya pediatrics hospital. Data collection took place from 8th February 2015 -10th May 2015. Sample size was (160) neonates who were diagnosed with neonatal hyperbilirubinemia. At date of data gathering, a questionnaire developed by the researchers based on literatures review was completed. Verbal Consent to participate in the study was obtained from all parents. Total serum bilirubin was measured using venous sampling. P value <0.05 was considered significant. Statistical analysis was done using SPSS software version 20.
Results: 753 neonates were treated for hyperbilirubinemia, the total number of live births was 5589. The incidence of neonatal hyperbilirubinemia was 13.47%. ABO blood group incompatibility was the most common cause of hyperbilirubinemia.
Sample size was 160 (N=160).All of the sample were diagnosed and admitted as neonatal hyperblirubinemia cases. Mean total serum bilirubin level on admission was (15.4±3.6 mg/dl).mean neonatal age in days was (6.2±3.6 days).83(51.9%)of the causes of neonatal jaundice were of unknown etiological factors. Sepsis and ABO incompatibility were the reason for neonatal jaundice in 37(23.1) of the cases.
Conclusion: Lack of diagnostic capabilities in terms of lab resources led to unknown causes of more than half of the admitted neonatal hyperbilirubinemic cases.

Esthetic filling is the preference of population but because of the immediate sensitivity and late color change that is related to the microleakage, many new techniques and material used to overcome and improve these shortcomings
Aim: The aim of this study is to evaluate and compare microleakage at occlusal wall and cervicle wall in proximal cavities restored with bulkfill and bulkflowable +universal composite
Material and method: 20 freshly extracted teeth were divided into 2 groups of 10 teeth each.standared clII cavities were made on mesial surface of each tooth and restored with( bulkfill) and( bulkflowable with z350xt) ,after storage and thermocycling and immersion in dye. Specimen were sectioned and evaluated for micrleakage at occlusal and cervicle wall using electric microscope
Statistical analysis: Using : mean , median, standard deviation with the min. and max. Using student t- test and mann whitney t-test were done
Result: The results showed that in the occlusal wall and cervicle wall, bulk fill composite shows significantly less marginal microleakage than bulkflowable and universal composite.
Conclusion: Based on the result of this study bulkfill composite showed less microleakage than bulkflowable in both the cervical region and occlusal region