TANMIAT AL-RAFIDAIN

Investment is regarded in common stock as an important investment decisions, as of the wide trading size in these types of the financial assets issued by the corporations which are supposed to be the movements in the financial market as a reflection of the information that issued by the corporations. The present research attempts to study the effectiveness of diversification of in reducing the investment portfolio risk, covering the year 2009. It requires achieving the research objectives. Selection of 45 corporations registered in Amman Stock Exchange as a sample of the research and by 15 corporations for each of the insurance sector, the service sector, the industrial sector. The research conducted to the several conclusions:
The effective diversification has a clear impact in reducing in the total and irregular portfolio risk equally in all sectors which formed three investment portfolio, as of the unsystematic risk that faced the corporations were equal with the total risk limitation .According to that the hypotheses of the research was confirmed.

The present research concentrates on the Quality of Working Life in the industrial organizations that aims to accompany the rapid development that the world witnesses in one hand. This requires the creation of an appropriate environment to the employee with an emphasis on the participation in decision making, the wages equity system, and the re-consideration to obtain a high Quality, Flexibility, and Fast Delivery time for outputs. According to this point the importance of the scientific researches appears in such field. So, the chief aim is represented in the study of the relationship and effect between Quality of Working Life and competence priorities. The research tries to the response to a group of investigational enquiries which contribute in determining the relationship effect between Quality of Working Life and competence priorities (Quality, Flexibility, and Delivery) in MATEN factory for mineral water of Duhok, two main hypotheses and a group of some sub- hypotheses. In order to collect data about the chief variables for such study, a questionnaire was adopted, distributed on sample of employee staff in the MATEN factory for mineral water of Dohuk and statistical tests were used to analyze those data to obtain conclusions of the study. The Results of the statistic analysis showed that there is a significant effect between Quality of Working Life and competence priorities.

The aim of this study is to present the developments in the management field from the past history until now. The management considered as an ancient practice in the social and psychological domains. The management emerged in emergence of human, and development by some of the social, political and economical relations. The follow of the management thinking discover that this thinking is spud in many historical stages until now. The researcher\'s efforts were differentiated and diversity and each researcher had his participation in the development of this field in all stages of history. In the research procedures, the researchers try to determine answers for the research questions by presents the development of management between past and now, and present the main participations of the management thinkers and its reflects on managerial thinking. The research adopted the historical method in its phases. The research concluded that the management in general concept is exercised in the ancient civilization, but the management as a science, rules, theories and concepts is concerned are modern in compare with other sciences.

The importance of this research is to present the role of the accountant in the creation of positive, additional, and directly flows, of the organization, and the indirect contribution in raising the value in the capital markets through the creation of an enabling environment capable of overcoming the problems faced by the activities and services, accounting and insurance requirements for service delivery and business accounting efficiently and effectively. The aim of this research is primarily to investigate the behavior of creative accountant as an essential element for efficient business organizations in the society of knowledge. Thus, this research seeks to identify creative accounting, and verification of the efficiency of business organizations in achieving optimal use of resources, and management of financial and economic crises and risks. One of the main results of the research; the successful and creative accountant in business organizations is possess qualities of creativity and raises the value of organized market and deal with advanced technologies, and here it was necessary to distinguish between the traditional accountant and that creative one that achieves efficiency in the optimal use of available resources and evaluate the performance of and efficiency of all the management and activities of the organization, and provides information to strengthen the competitive position and deal efficiently with modern techniques, is the source of the profitability of the organization.

The research aimed to capture the most important factors causing the work stress among staff of "Nineveh - Technical institute". After preparing the suitable methodology including the questionnaire which was the main tool to collect data that obtains, the researcher began analyzing the obtained data from the sample of the research which consisted of (48) lecturer, in analysis. The researcher gets use of percent, arithmetic means, standard variation. So, the researcher concluded several results which helped to conclude a set of conclusions the more important results are:
1- The level of work stresses of the sample members fell of was found to be relatively moderate, since the statistical average found to be (3,177) .
2- The important reason of the work stresses in descending order according to it's highest impact are(ambition and functional future , performance evaluation , working group, physical work environment , taking decisions , ambiguity of roles , work load , role conflict).
The researcher has been provided with a number of proposals, the major focus is the need to hold seminars and lectures are interesting topics of work stresses and understand its dimensions and the development of senior leadership skills to deal with negative consequences in particular.

This research aims to determinate characteristics and negotiation capabilities in general of instant Cloths Company (Waladi Factory) through the following question problems:
- What are the requirement characteristics for Sale's persons, in the research organization?
- Does sale's person in this organization have enough negotiation capability to accomplish sales bargain?
- What is the negotiation strategies adapted by sales person in the research organization?
The research also aims to determine the requirements features that have in sales person, and what's the negotiation strategies that dependent in the research organization. We select sample from (40) sales person, and use questioner to reach information, we also use variety statistical tools, to analyses the data and reach the finding.
Built on above we find some conclusion like a contribution strategy is the favorite strategy for sales person in this organization. Finally, the research produce group of recommendations.

This paper discusses the possibility of the tenth Five-Year Development Plan, for the period 2006-2010, in providing the appropriate environment for the transition to Social Market Economy adopted by the Syrian government in the tenth national conference of the Al-Baath Party. The plan reflected the key trends of the state that enabling it to make the transition to social market economy, and charge the government with the instruction to complete the reforming project of the economic, social, and administrative aspects, and preparing the Syrian economy and the Syrian society to the requirements of the new economy that characterized by the transition to knowledge-based economy, and competitive edge and high productivity, as well as the ability to use technology and advanced communications, via the ability to access information and rely on highly skilled manpower able to achieve creativity and innovation. Regarding the economic aspect, the plan emphasize on the optimal employment of resources, through reformation and rehabilitation of the public sector, and via enabling the private investment to invest in the national sectors of the economy, and strengthen the partnership between the private sector and the public sector as fundamental sectors, and the need to open broadly. The plan was also confirmed on the social justice through achieving balanced regional development, and provide direct support to those who deserve attention as well as concerning the most vulnerable segments. The liaison and coordination between economic and social aspects should be considered as a corner stone of the social market economy. In order to achieve what have been mentioned above, this requires an integration between reforming the national economy and place it on solid foundations to ensure achieving high growth rates. At the end, the research has reached a conclusion, through reviewing the performance of the Tenth Five Year Plan, that the plan has failed in achieving its general objectives aimed to transit to a social market economy, because of the local and global circumstances that befell the Syrian society during the years of the plan. The paper at the end provides a number of useful recommendations.

Reducing cost is central objective of all economic units in the past and the future, and is the economic unit consider of economic units successful when making a drop in cost to the lowest level and a rise in value to the highest level in all the activities performed while maintaining the quality requirements and customer satisfaction.
Can economic units achieved through the use of more than a tool of cost management, leading to superior to the competitors of the unit, and this study was seek to reduce costs during the product life cycle through the specific manners used for this purpose, and the study found a set of conclusions and recommendations, and most important of these conclusions that the use of the method of the cost of the life cycle of the product, Working to reduce costs through the stages of the life cycle of the product through the application of special methods use for this purpose, leading to short product life cycle and thus reduce the cost of the product, but from The study recommends the most important recommendations the importance of the entrance to the application of economic units accounting for the overall cost of the product life cycle because of its great utility in the management and reduce costs through the stages of the life cycle of the product.

There are many types of advance production systems such as computer add design, computer add manufacturing, computer integrated Manufacturing & flexible Manufacturing systems, etc. The cellular manufacture system one of them which aim to transformer apart of manufacturing system in to cellular. The cellular consist from groups of machines and family of parts work which manufacture by this groups and there are tens of methods can through them application this type of production system, but the most important one is (PFA) method which consist two technical (ROC) & (LSCA). The search aims to use these two technical for xxx cellular manufacture in company. The search arrive part (p8,p1,p2,p7) fall in to first cellular which consist (A,C) machines on the other head the parts (p3,p4,p5,p6) fall in to second cellular which consist (B,D) machines.

The research aims to identify the impact of knowledge management processes in the capabilities of creative thinking in the Central Library / University of Mosul, as well as access and scientific methods to help the organization surveyed in enhancing heir performance by improving the capacity of creative thinking, where an individual could of producing a lot of creative ideas and researched the organization can face and solve the problems facing them. The researchers found an approach to the composition limits of the problem on Altasaúl according to the following: - to what extent leaves of knowledge management processes in the organization examined the actual impact in stimulating creative thinking abilities among workers. In order to answer Altasaul research has been developed a specimen is to search reflects the nature of correlations and influence among the research variables (knowledge management processes and capabilities of creative thinking) and resulted in the hypothesis of the research and tested using a number of means of statistical data collected using a questionnaire, and after analysis of data research found a number of conclusions was the most important: - show that there is significant positive correlation between the effect of management operations, knowledge and creative capacity under the correlation coefficient at the level of the organization examined, and suggested some of the recommendations was the most important: - the organization surveyed the adoption of creative individuals and support them financially and morally

An exploratory study of opinions of a sample of employees in the state company for drugs and medical instrument / Ninevah Worker's organization in time periods past catastrophic conditions resulting from the emergence of new developments on the ground including the concept of social responsibility and ethical important and a performance indicator so this concept has become a universal specification in this context, the current research reached the problem reflected by a serve of questions of the company discussed the concept of social responsibility and ethical, securing appropriate working environment for employees, granting benefits in kind, dealing with them responsibly. Suppose locking to credence the company to the concept of liability reflects an interest in their employees and provide adequate working leading to promote them to best performance and position to get the specification the global concept. The research has reached through individual answers to questions that respondents high resolution social performance of the company at the level of metrics search variables was moderate and has interest in providing a favorable working environment clearly. This research suggests supporting good social performance and other performance areas, leading to higher evolution and the need to establish specialized administrative unit or social and ethical responsibility to enable access to global markets.

The present research aims to reveal the relationship between strategic orientation by its dimensions the (vision, mission, objectives, values and strategy) and entrepreneurial strategies in business organizations under the strategic entities for the contemporary environment which is severe, highly competitive and rapidly changeable. According to this perspective, the present study deals with the possibility that the strategic orientation by its dimensions can share in enhancing the entrepreneurial strategies through a pilot study in State Company for Drugs Industries and Medical Appliances in Nineveh, to achieve the aim of the present study a special questionnaire was adopted depending on the opinion of a sample of administrators in this company. The data were statistically analyzed to investigate the relation ship between strategic orientation and entrepreneurial strategies, and accordingly
a group of conclusions were obtained in addition to certain recommendations was suggested.

The off-balance sheet are one of banking facilities for the external and internal financing operations and also brings profits for banks, and in the same time it has the character of commitment that expose many credit risks, These facilities are based on certain principles. Since the credit plays the most important role in banks, so the credit risks for banking operations for off-balance sheet leads to real risks for banks although they are potential liabilities.
The importance of this research can be derived from concentrating on the level of credit risks for off-balance sheet in banks. This research spotlights knowing the credit risks that face banks investments in off-balance sheet. therefore, This study was based on testing risks (Rate, Inflation, Non-performing loans amounted)as credit risks and their effect on off-balance sheet in Arab Bank-Jordan.
The study found that there is a significant correlation between credit risks mentioned in the study with off-balance sheet. Also, there was a significant influence for these risks on off-balance sheet in\ Arab Bank-Jordan.

The knowledge in the modern age is the crucial factor is important for growth and economic development as well as other factors of production. suffer most of the least developed countries of the slight increase in per capita income compared with developed countries and there is a large gap in income between these two groups of countries. A gap to the other no less important than the gap of knowledge and of scientific and technological progress, information technology and communications, which requires the least developed countries should strive to bridge. The recognition of the concept and the importance of measuring the income gap and knowledge gap or Cognition Gap between developed and less developed countries helps to understand the nature of two gaps and then draw policies to fill this gap, and research suggests that the income gap is greater than the knowledge gap and concluded research that the least developed countries suffer from the widening gap income, knowledge, and the income gap is greater than the knowledge gap during the study period

he global economy since the 2008 passes with financial crisis and there is much debate about the causes of this crisis have been charged a lot to the audit profession being one of the underlying causes of this crisis as an effective administration capable of measuring the degree of reliability in the information provided to users and this has a big role in the protection of investments from collapse , has resulted in the charges raised many doubts about the ability of the audit profession to influence the quality of financial information also raised several questions about the quality of the profession and the scope of the standards of scrutiny and the application of role Governance checked and given their impact on the global financial crisis, and the research aims to study and analyze aspects of the financial crisis, and look for ways to activate the audit profession to reduce the effects of the financial crisis through a commitment to quality standards as well as checking on the application of international auditing standards Governance and activating the role of the audit.