Journal of Techniques

The research intent to explain the current Reengineering Business Process used by
Iraqi banks , and to explain its effect in enhancing ,banks ability to increase internal
customer satisfactions ,the study depend on the descriptive analytical approach to
determine and treating the variables which represents the Reengineering Business
Process as an independent variable and Internal Customer Satisfactions as a dependent
variable by using different measurements that are developed to coincides with the study
objectives and the nature of the investigated environment . To ensure that, two main
hypotheses formulated and examined on sample represent ( 85% ) from Total employees
in AL Bank which is (30) internal customers from ( 35) , by asking a number of

Inthe world changesrapidlyandcompetition, it was incumbent on thestaffand workers
inorganizationsthatpreparesitself forthis changeand preparing for it, through the
knowledge andalsothroughcreativityin the areas ofadministration, including (planning,
organization, direction, and control)so as to beable tocopeand havethe skillsto dealwith
the changes ofthis erafor the effective deliveryof activities andbusinessperformanceand
achievethe plannedin advance.Basedon what is statedabovewere selectedTitle(knowledge
management processes andtheir impact on thestages ofcreativityorganisationalsurveyof
the views ofa sample of the Lecturers of foundation of technical education), was chosen
as the Lecturers of foundation of technical educationas a societyfor research,and
includedthe research sample(30)Lecturersdivided by thethree organizationsknowledgein
the foundation of technical educationare:(College, Institute, and the
developmentalcenter). Where research has reachedinto the most importantconclusionto
ensurethe existence ofthe impact ofsignificantmoralofknowledge management
processesandof(diagnosisknowledge, knowledge generation, storageof knowledge, the
distribution ofknowledge, andapplication of knowledge) combined,
instagescreativityOrganisationalandrepresented by(setup, incubation, inspiration,
andverification)combined.

Environmental considered with huge important in present time because of civil and
military fouls in due country circumentaces ,so deep and global solution were applied in
the company ,assuming the accounting system was able to measure and analysis the
behavior of environmental costs of company and manage its according to(TQEM) for
defining products costs correctly which distinguishing other product having high
quality, low costs and keeping its competitive .
In this research the effect of environmental costs and quality costs are determine by
using analytical theoretical studies for the companies of and the booed industries-Hilla ,
wool industries –kadymiya, cotton industries –kadymiya, it obtained that effect of the
costs for producing Competitive characteristic for each company and for all of statistical
process.

The research focuses on the importance ofnetworkanalysis ,And
isconsideredoneofwidespreadadministrative methods , And contribute to the
planningandschedulingprocessesandoversightprovisionsfortheimplementationofprojects
,Using chartsandgraphs.suggest tothebasicfunctionsandeventsfor the project . One
ofthemostimportantuses ofnetworkanalysisistocreatebuildings .
The research aims to adoptmodern methodsintheevaluationandreviewofthe
implementation of projects ,Providing
projectanalysistoolstosolveproblemsandpresentittomanagement . For the purpose of
preparingaplanforweeklyreview.
Toenablemanagerstocomparewiththeactualperformanceas well
astheuseofbudgetsastoolsforanalysis. The researcher to a number ofconclusions
andrecommendationsincluding.The project\'s lackofuseofquantitative
methodsintheestimatedtimeofcompletion , Using analyzesoftimeforplanningandfollow
up andimplementation ,Per divisionactivityinto severalstages,Some
activitiesbeginandendindependentlyandthereisnorelayin thecompletion
ofvariousactivities ,Pressure on thetimeofcompletion of the
projectandprovidetheresourcerequirementsinatimelymanner , And attention
cadresproject managementanddevelopmentoftheir capabilitiesand develop.

Reflected the technological developments taking place in the world in the economic
system on the accounting and economic changes and developments in the business
environment have had their impact on accounting and on the appropriateness of
financial reporting in its current form and the rules that are on the basis of achieving
the objectives of dealing with those reports in terms of quality and confidence of the
customers of those reports and findings of this study to several conclusions and
recommendations of the most important of which there is lack of familiarity members of
boards of directors in the business rules and objectives of governance and there is not
convinced some administrators project the importance of governance and their effects
and there is significant impact of governance on the quality of financial reporting and
develop a manual and limited to all projects and determine the rules of governance
clearly explained with a smooth and giving employees the courses in the mechanisms of
action within the principles and rules of governance.

Abstract:
Great interest is recently given towards job ethics , therefore many concepts
emerged in this field such as :job rules and manner, management ethics and job ethics ,
The organizations compete to issue ( Codes Of Ethics)) which need doing research and
studies to assign its influence 0n managerial innovation at person , group and
organizing level. In order to develop the Iraqi Banks Sector a questionnaire was given
to (56) manager within different levels and to test the research hypotheses the simple
correlation coefficient was used and to assign the effect relation was used Multiple
linear Regression was used at the level ranging between ( 0.01,0.05,0.10). The analysis
of the hypotheses was concluded with a number of conclusions concerning . It also stated
a number of recommendation that might contribute in raising the standard of the Iraqi
Banks Sector, and enhance its competitive situation.

Is the financial control of judicial kind of financial control carried out by a
specialized organ acquires a judicial nature in all embodied in the present character of
the attributes, both in terms of procedure or rule or resolution, as is the case in the
ordinary courts and limited jurisdiction of the financial regulatory jurisdiction to rule
on Public Accounts and governance fine accountants and staff when they commit
mistakes.
As a result of the changes that have occurred in the economic and social life in the
Iraqi environment necessitated a change and development in the control of public
money. And the use of financial control judiciary by the organs of Supreme Audit,
which in turn control the work of the executive and acting on behalf of the legislature in
the control of money-General notes that the judicial powers is not new to Office of
Financial Supervision, where he was enjoyed by the Court under its law No. (194) of
1980 canceled, as well as the multiplicity of regulatory authorities on public finance and
the complexity of realization of the tasks and the deterioration of the level of some of
operators in general and the timeliness and lack of experience enough, where I grew up
after the events of 2003 devices other oversight is the Integrity Commission and the
Office of Inspector General, by order of the Coalition Provisional Authority in 2004,
awarded by the powers of judicial impartiality in the investigation of irregularities
discovered in the ministries and other government entities, and the Office of the
Inspector General, which was introduced in the Iraqi ministries were given the power to
investigate administrative violations discovered note that the recommendations of the
investigative committees are not binding on the Minister.
The researchers recommend to consolidate the work of regulatory bodies and determine
the tasks and functions in a clear, through the identification of a central authority
responsible for oversight of public funds and eliminate the duplication of regulatory and
non-plug in their work.

The concept of value is important for the developing of accounting measurement
for the elements of income and financial position . and value in essence the concept of
moral respect to renewal of what deserves thing in terms of amount are the importance ,
usefulness or self ability is the basis of its value and there are several measures or
methods for measurement used for evaluating elements of balance sheet and there is no
primary basis used for each element , but there are many numbers of measurement
methods currently accepted that the fair value method of accounting measurement for
evaluating which assets and liabilities The objectives of this study is to identify ways and
considerations of measurement and accounting disclosure using the fair value under
accounting standards and their impact on the measurement of performance of banks
and certification of the validity and accuracy of the information extracted through the
use of fair value measurement and the results of its activity wither profit or loss based
on the accounting standards for the testing the assumptions that have been adopted and
that –Different results of activity for commercial banks, at the use of fair value
measurements by using the traditional measurement, and increased commercial banks'
profits by using fair value measurements in the traditional measurement. The purpose
of verifying the accuracy of these assumptions this study deals with a sample of same of
Iraq's commercial banks for three years to finding out the impact of fair value on the
results of the activity of these banks. This study has obtained a set of conclusions that
the most important of fair value measurements shows real profits for the banks
compared with traditional measurements considering the fact that banking activity
depends mainly on investments in the shares of other companies and then the results of
income affected by the unstabilised of stock prices of those companies, and lack of
recognition of gains and losses on the value of investments makes income figures does
not reflect the real result of activity . The study concluded a set of recommendations
most notably in the need to adopt international accounting standards for fair value
because local banks on the verge of merging with foreign banks so the integration
process requires that the system and foundations working together This is done through
the use of international accounting standards and informing.

This research aims to study the impact of the Learning curve to manage and reduce
costs after it became cost – reduction goal of officials in all public and private
enterprises,by using many styles of contemporary methods such as value chain and the
use of behavioral aspects in the construction standards for the human element , that’s
methods to study the moving and time , namely management geometry , quantitative
method and curve learning has been , the study sample Al- An war Company for
furniture industry / private sector and the study found a number of conclusions and
recommended a number of recommendations .

There is a great importance to the models , (Non stationary ) of Autoregressive
model with one order in time serious field .
The important step to model time series analysis is estimating the parameter of
model AR(1) , and choose the suitable method from several methods to estimate
(t) 1
φφ which are :-
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 research shows , possibility of estimate the random parameters by the classic
methods , and the Best method to estimate is (EML) Exact Maximum Likelihood

The present research was carried out to invesfigate the reasons which Lead some of
the students to cheat in an examination
Field work study have risen – from the point view of students – the flowing reasons :-
1- Trying to get the higher.
2- Psycho – heal th problems.
3- Socio – economic problems.
4- Teachers and their educational processec.
The researcher hope , that the findings could help the Workers at the educational
field, and also students fathers in order to get rid of this phenomenon among sone of the
students.

Study aimed to measure service quality in technical education to identify the level
of quality of service the current study was conducted on a sample of teachers in
the Technical Institute of Amara, It has been based on a basic hypothesis that ((
the adoption of standards of service quality in technical education leads to improve their
level according to the dimensions of Reliability, Assurance, Tangibility, Empathy, and
Responsiveness)), The two researcher used the descriptive analytical method in the
theoretical part, and statistical analysis in the practical part, as developed for this
purpose a questionnaire suitable for the nature of the study and its objectives, the study
point out many conclusions of the most important of which ((weak supporting
the administration for teachers in the performance of their duties efficiently )), The
study concluded with number of recommendations was the most important of((the need
for the administration of the Institute with the support and of members of teachers by
creating an appropriate conditions for the provision of places convenient to them)) .

Abstract
E-Government has been considered one of the most recent subjects in modern
managerial applications which were founded since several few years ago, yet become acrucial need for Iraq and Arab world due to be a container of different sciences that
enabled human being to achieve horizon and future vision.
This paper “The Computerized systems and the scope of applied e-government
for the colleges and institutes of the Foundation of Technical Education (FTE) in Iraq
from the point of view of the staff of Technical College of management-Baghdad” is an
attempt to introduce the fields of using e-government in FTE institutions through
designing and connecting systems by the internet or intranet.
To achieve this purpose, a Questioner has been designed containing (16)
questions according to an entity of (5) choices applied after verifying its stability and
validity using a sample size of (75) employees in the college, weighed average has been
used to arrange the items of the questioner.
Two conclusions have then reached, namely:
1- Preparing people mentally by introducing the importance of e-government
in handling their daily tasks, and this need to make direct TV debates and writing
different studies and articles.
2- Programs and systems to be used should be in simple in applying and in user
interface techniques, yet accurate in order to gets people confidence about their private
information, and to know the time accomplishing their transactions