Journal of Techniques

The primary objective of the accounts auditiing is to give neutral technical opinion whether the financial reports expresse honesty and justly the financial sposition of the establishment in place of Audit and the business results for the period .
In the shade of acceierated developments which business environments witness ,especialty on the levels of communic ations ,internet ,and electronic trade , some of the traclitional audit evidences is not existing among these audit tools .
With the appearance of the electronic document , the electronic signature and the proof tools of the electronic transactions which done through the different communication devices It was necessary for the audit professiton to meet new challenge through this search for procedures and evidene prove amodern accommodate those changes .
In ower research we have spoted the light on the nature of these audit evidences and comparing them with the physical audit evidences and finding out the expance of their accuracy and acceptance as well as its dependendence capability to the auditors ,and the range of its effect on the objectives and procedures of the audit process

This study aimed to Tested the impact of organizational climate in the Job Burnout in health organizations, prospective study of the views of a sample of workers in a public hospital in Alexandria, that have been selected communities to conduct the study in a total sample size (50) people. The study tried to answer several questions including what factors of organizational climate most influential in the career for the phenomenon of Job Burnout in a sample study? To answer the questions raised were built study on two major assumptions each included six hypotheses subset, in order to verify the authenticity of the hypotheses that have been built as well as data processing that emerged from the answers the study sample has been used to program the statistical (Spss), after the selection of statistical methods appropriate and consistent with the hypotheses of the study being (Nonparametrice). The study wanted to achieve their goals was to investigate the prevalence of the phenomenon of combustion position in the organization under study. The importance lies early detection of adverse events in the life of organizations helping to avoid or minimize future impacts

The aim of this study is to exam number of special decisions related to the increase of capacity in Baghdad Company for Soft Drinks as study position and Pepsi product at the production line No.2 for metal cans(330 ML) specially Pepsi product as the study sample by using Decisions Tree which are; Long-term capacity decisions which are represented by expansionist strategy (new production line), The short-term capacity decisions which are represented by wait-and-see strategy (overtime, working shift, inventory) and do nothing to choose the best alternative which balances between the costs and the benefits, and that by using the Method of decisions Tree which was built by depending on (Treeplan) program.
This study have reached to a group of conclusions and recommendations and the most important was that the best decision for the company in expanding its capacity, is the decision of purchasing new production line, for this purpose the researcher recommend the necessity of adopting this decision to expand the company capacity.

The Evening Studies and Higher Education Fund are of the key institutions in the sector of technical education the government self-funded, and works of Evening Studies at the graduation of scientific personnel qualified theoretically and scientifically through the departments of technical education specialist that you open the studies, it also provides fund higher education a resource for colleges and institutes of technical contribute to meet part of the financial requirements necessary to achieve the desired objectives of those agencies.
The study is based on: -
- The theoretical side has been clarifying the concept of the accounting system, device types and units of government and accountability for the funds owned by the fact that the institutions of Evening Studies and Higher Education Fund is part of the system units of government, with reference to the objectives and characteristics and accounting for money self-funded units.
- The practical side was chosen institution Evening Studies and Higher Education Fund at the Institute of Management Rusafa as part of the Technical Education and early authorities which was established by the analysis of financial statements for the years 2008/2009, when the Study system was diagnosed imbalances that need to be addressed to increase the efficiency of and effectiveness of the system adopted to ensure the planning and implementation of sound financial to achieve the desired goals and to activate control procedures for the purpose of presentation of financial statements is disclosed about the financial position and result of real activity and proper so as to ensure continuity and sustainability of these educational institutions in the sector of technical education the government self-funded, and in the end of the research were the conclusions and recommendations .

One aspect of the contemporary societies crisis is represented in the problematic
relationship of these societies with the environment the environment factors overlap
with aII economic activities . rather , they affect aII aspects of this activity . The
destruction which is happening to the environment , is no Longer aIIows Looking at the
environment problems as side problems for economic cavity , but they are in the essence
of the economic problems . So this requires conducting an environmental checking out
as proper evidences due to their impact on financial statements results according to
accounting standards with relation to environmental matters .

As a result of the recent political, economical and social changes that come out in the last few years in Iraq, the Iraqi people have witnessed the establishment of non-profit NGO\'s. Those NGO\'s have undertaken noticeable role in teaching and training various sections of the society in different fields. Undoubtedly, it is very necessary to establish and support such organizations in order to pave the way towards a political stability and social and economical reforms based on their active roll in creating a continuous cooperation between public and private sectors. This mutual cooperation would assure Iraq development with keeping the true Iraqi Identity, culture and traditions.
In fact, we can realize from the first look that there is a potential problem here which could be put in this way; most of those organizations lack for proper \"management.\" They do not show minimum of management policy or management knowledge needed to run their different aspects. Those who run the organizations have little experience and knowledge of financial and accounting management, especially in concerning of decisions making in respect of sustainability to enable organization in continuing with social mission that established to achieve it, and base on the common mistake for most of founders and managers of those organizations in classifying and treating the received donations as operations income and the resulting surplus as profit for founders. So, this research based on the accounting treatments of international accounting standard 20 - Accounting for Government Grants and Disclosure of Government Assistance - aims to clarify the profitability and sustainability concepts and differentiate between operation and non-operation income in context of the goals and kind of those organizations work.

This research dealt with the subject (the effect of selection of the optimal cost structure to maximize profit in manufacturing companies) has been selected the General Company for Construction Industries samples for research.
This study focused on the main Bmngaran namely, the (cost structure and profit realized), the study used descriptive analysis to analyze the cost structure and provide information used in determining the volume of production required to maximize profit.
For the purpose of achieving the objective of this research study was based on the hypothesis (that the use of optimized cost structure that fits with the nature of the economic activity of the unit leads to maximize profit).
For the purpose of achieving the objective of this research study was based on the hypothesis (that the use of optimized cost structure that fits with the nature of the economic activity of the unit helps in providing information leading to maximize profit).
This research was aims to describe the impact of cost structure that is consistent with the nature of the project activity and the conditions to maximize profit, and through the extent of its impact on decisions to be taken or previously taken by the administration and by analyzing the components of the current costs by studying the behavior of costs and extract the proportion of fixed costs and changing in order to determine the cost structure the current and its role in decisions to increase production to reduce the cost per unit produced and determine the volume of production that leads to maximize the profit to the maximum as possible and that factors affecting it as a way to measure costs used within the economic unit and method of inventory valuation, and thus will control costs and planning for the production of better and make a profit satisfactory to the fact that those decisions are based on a scientific basis is correct, and detection of obstacles and difficulties that limit their use in the study sample and try to put the suggestions that contribute to stress the importance of cost structure optimized to maximize the profit of the project.
Finally Find a set of conclusions and recommendations that could contribute to the upgrading of economic unity in achieving its objectives as required and correct.

The research focused on the study of the impact of perception workers to organizational support in the practice of human resource development dimensions such as (culture of learning and management training and development of employees and improve capabilities), in a sample from (61) of teaching in the Faculty of Management and Economics/ University of Karbala, and by questionnaire prepared and tested to measure answers the target sample was collected the data used in the test research hypotheses, which revolve around test correlation and influence between the two variables, and after the use of a number of ways to statistically including the correlation coefficient (Spearman) and modeling structural formula (Structural Equation Modeling), and analyzed by software statistical (SPSS V.19), (LISREL 8.8), nominated a number of conclusions that resulted from statistical analysis led to a number of important recommendations which included the need to provide organizational support for workers because of its active role in influencing the performance and the effectiveness and performance of organizational work.

Abstract:

Management emergency considers one of the modern cognitive branches Abstract:

Management emergency considers one of the modern cognitive branches in the science of management , therefore this study interested with two main variables , they are, Emergency Management Information System (EMIS) and Emergency Management (EM) and the study aims at testing the effect of emergency management information system in management the emergency and this is a symbol of companies
from Ministry of Minerals and Industry , (79) forms have been distributed for showing opinions symbol of the general directors and their assistants and head departments in eight corporations which are ( The General Company for Leather Industries, The General Company for Mining and Geological Survey, The General Company for Hand Carpet, The General Company for Cotton Industries, The General Company for Wool Industries, The General Company for Tobacco &Cigarettes , The General Company for Batteries Industries , The General Company for the Electrical Industries ).
The date was then analyzed by using the weighted calculating median and standard inclination and the hundred rates for the rating importance. (agreement rate) such as described statistical methods , classes Spearman correlation coefficient for testing the correlation and regression simple linear for testing the effect, (Kruskal – Wallis Test ) for differences among three symbols and more such as analytical statistical methods by adopting both programs (SPSS) & (Minitab) and the study reached to group of results, most important are : There is positive effect with moral indication between emergency management information systems and its three phases ( Preparedness , Response , and Recovery) in management the emergency and its three phases (Preparedness , Response , and Recovery) in the Iraqi governmental industrial corporations the symbol of study, According to the results, the study reached to recommendations, most important are:
It must establish new department of management emergency inside the Iraqi governmental industrial corporations because there is no existence for emergency management department and emergency director
Key word: Emergency, Emergency Management, Emergency Management phases (Preparedness, Response, and Recovery, Emergency Management Information System.
in the science of management , therefore this study interested with two main variables , they are, Emergency Management Information System (EMIS) and Emergency Management (EM) and the study aims at testing the effect of emergency management information system in management the emergency and this is a symbol of companies
from Ministry of Minerals and Industry , (79) forms have been distributed for showing opinions symbol of the general directors and their assistants and head departments in eight corporations which are ( The General Company for Leather Industries, The General Company for Mining and Geological Survey, The General Company for Hand Carpet, The General Company for Cotton Industries, The General Company for Wool Industries, The General Company for Tobacco &Cigarettes , The General Company for Batteries Industries , The General Company for the Electrical Industries ).
The date was then analyzed by using the weighted calculating median and standard inclination and the hundred rates for the rating importance. (agreement rate) such as described statistical methods , classes Spearman correlation coefficient for testing the correlation and regression simple linear for testing the effect, (Kruskal – Wallis Test ) for differences among three symbols and more such as analytical statistical methods by adopting both programs (SPSS) & (Minitab) and the study reached to group of results, most important are : There is positive effect with moral indication between emergency management information systems and its three phases ( Preparedness , Response , and Recovery) in management the emergency and its three phases (Preparedness , Response , and Recovery) in the Iraqi governmental industrial corporations the symbol of study, According to the results, the study reached to recommendations, most important are:
It must establish new department of management emergency inside the Iraqi governmental industrial corporations because there is no existence for emergency management department and emergency director

The industrial organizations often work to develop estimating of the demand on its products. Given these estimates ,the process of preparing the production plan taken place. And determine the optimal production
batch production. And because of the many restrictions on production plan, the production volumes produced (batch production), rare to meet the available resources. This Production Batch sometimes exceed the available resources . and at other times be less. So the organization requires the use of scientific methods to determine the optimum production batch. One of these methods are models of linear programming. Given production data that have been obtained from the factory ( research field ) . we formulate a linear programming model. And using the program[ lips.v1.9.3] to solve it , it in order to reach the
optimal Production Batch

The capital adequacy and solvency in the banking sector of the basic elements of durability and strength of the banks and financial centers of interest to the bank management and the regulatory and supervisory bodies in the world.
And this research to test to assess the capital adequacy to face risk according to the policies and procedures of internal capital adequacy (ICAAP) and to define the responsibilities of Iraqi banks in the application of ICAAP and is reflection to support abilities their financial positions and develop their competitive abilities .
As well study the risks that can face the bank and measurement these risks to assess the bank's ability to respond through the capital adequacy .
To selected a sample composed of three banks according with standard Basel capital adequacy for the period 2006 til 2010, which are the Iraqi banks Middle East Iraqi investment, Iraqi National Bank and Credit Bank of Iraq from private banks.
Nine indicators of adequacy of bank capital have been used which are : capital to deposits, capital to total assets, capital loans, capital to risky assets, capital free to risky assets, capital free to assets working, capital investments, capital to liabilities, capital to risk-weighted assets.

Priority for Knowledge workers or administrative decision makers is still in debate in all work fields amatter which gave some personnel to precede the other from workers standpoint. That matter motivated the two researchers to do a study about which started from the following questions:-
Does the sample of the study have an a ccumlated knowledge repetoire a matter which makers it possible of have knowledge workers in these institutions and makes them able to have administrative decision markers ?
The study depends on to question naire in gathering the particular related to the study .It is to be noted that the sample of the study is random , the number of workers amaunted 47 . The researchers are depending on make are of some statistic methods.The studay has come to several conclusions the most salient of which is that there are positive opinions of view in the sample of the study in those institutions to administrative decision makers.
Building on those conclusions, the study arrived at some recommendations.

Capital punishment is one of the most serious penalties, as it means depriving the criminal for the result of his life committed to a particular offense, the means by law.
Despite the fact that such a penalty is one of the oldest penalties, because historical roots due to the primitive societies, the onset of human societies Organization, which resorted to individuals and communities of different means of addressing crime, but they raised several objections, and demanded a fair number should be repealed, however, the majority of men still with the doctrine to uphold the retention of the penalty. Of course, each team arguments and methods that justify upholding position.
And between support and rejection stood legislation divergent positions and where it supports the death penalty in favor of the doctrine is the most important means of deterring year and the most effective is undeniable is the wickedness of this device and stand on this important issue we have had this exploratory search of the views of a selected group of judges and jurists.
The study result showed that the majority of the sample believed in the possibility of alternatives to replace the death penalty and life imprisonment efficient alternative to the death penalty and the possibility identified and applied in the narrow limits ordered by the Islamic Sharia and the possibility of lifting the death penalty from Iraq in the future after completion of the execution of the henchmen of the former regime.
In light of the results emerging from the inter recommendations, which we hope will contribute to the service of this particular case and be useful to the legal studies in general and advancing legal progress in Iraq in particular.

The research aims to identify the availability of the basic components of a shift towards electronic administration in Iraqi universities: An Empirical Study in Higher Education Institutions in Nasiriyah. Research had relied on the descriptive and analytical approach survey method of data collection. The search resulted in a set of results, notably: -
1 - field analysis results showed the presence of some of the financial constraints: most notably represented in the double role of the private sector, international organizations and local contribution (financial / in-kind) to support e-governance applications at the level of the province of Dhi Qar, and even at the national level "
2 - field analysis results showed the presence of human is the most prominent obstacles weakness convinced the staff of universities and institutes the usefulness of the application of e-governance resulting understanding of the importance of technology in the administration flashy.
3 - The results of the analysis also showed some technical obstacles stand in the forefront of the complete absence of most of the companies supplying equipment in the technical support and the so-called security than the maintenance process becomes an added problem lies with those institutions
4 - As the results showed a significant relationship between availability and requirements between the shift towards administration in Iraqi higher education institutions.
The study came out with a set of recommendations including: -
1 - Increase financial support by the ministry and work to provide support last doors of the private sector And civil society organizations operating in the province
2 - Work to increase the confidence of workers in educational institutions electronic governance through Seminars, the media and put models for electronic management institutions depend.
3 - prior agreement with the suppliers of services and equipment for a reasonable period of maintenance. The so-called services Post-dimension and this style is approved globally and especially with appliances and equipment. And the provision of spare parts As guaranteed in the contracts condition
4 - Work on building a unified information base in the Iraqi Ministry of Higher Education through out connecting the universities with the Ministry.

Life insurance is gaining great importance in the economics of any country Through his role in dispersing losses and in stimulate savings for individuals And institutions and compilation of these savings to format of capitals for Or in his role as a means of secured credits . investment in various areas The Iraqi insurance company is active to ensure the success of the insurance market their services and choose the insurable risks and to format a homogeneous portfolio and to prvide good services for the insured .