TANMIAT AL-RAFIDAIN

The research handles the cost awareness concept as an important tool to reduce costs. The development of cost awareness has been subjected with plans in industrial companies in general. A case study in Mosul Factory for Textiles – Iraq was involved in the research. It is consisted of setting suggestive sample of measuring cost awareness for the high level executives and assistants in the factory. This was done through using personal interview questionnaire and analyzed answers to determine the marks and suggesting the development plans. The study concluded many results as:
- There is no application of any tool of SCM in the Factory.
- The mark of cost awareness measured in many sides in Factory refers to low rates (28.47, 37.5, 43.75 – 100 marks).
- High management in factory takes no care of cost accounting department.

This study explains the concept of economic reforms embodied in a group of bundles of economic policies suggested by International Monetary Fund (IMF) and World Bank that they have their effect on countries of the world. They comprise the policy of short term economic stabilization including deflationary policies of controlling demand which is aimed by IMF, as well as, the long term policies of structural adjustment including policies designed to increase aggregate supply goods and services which are demanded by the World Bank. This represents the aims of economic reforms. This study tries to test the effects of economic reforms on three economic variables, economic growth, poverty, and current account. The study refers to three Arab countries, Egypt, Jordan and Tunisia. It represents the sample of this study which applies the economic reforms. The aim of this study is to know the effect of these policies on the economic growth, poverty, and current account in the sample study. The research concluded many results and proposals.

Documentary credits are one of the foreign trade tools that are accepted by all parties involved in the fields. The research problem is determined by two aspects: the first is the fact that is affected by the accounting treatments of financial operations of different nature and objectives of the organization. The second is a lack of accounting control procedures to the documentary credits within the government units and public corporations in Iraq. The research aims to describe the impact of the nature and objectives of the organization. The accounting procedures of documentary credits are proclaimed through a comparative study of the accounting procedures of the documentary credits in the accounting systems of Iraq. The research hypotheses based on the following hypotheses:
1. There is a difference in accounting procedures for the documentary credits in accordance with the unified accounting systems of Iraq.
2. The mechanism of implementation and the various types of documentary credits are used by the organization in Iraq after 2003. It was previously led to inadequate accounting control procedures. Research found that the most important set of conclusions is that the difference in the basis of accounting, expenses depended in the government accounting system, uniform accounting system led to different accounting procedures for documentary credits between the two systems.

Abstract
This study attempts to identify the impact of the CTQ factors in achieving the strategic dimension of excellence at State Company of Drugs and Medical Appliances in Nineveh as a case study. To specify the general framework of the study problem, a number of questions were introduced to deal with the nature of the relationship between the CTQ factors and the strategic dimensions of excellence. The study finds a correlation and impact between the CTQ factors and the strategic dimensions of excellence. Each one of the four factors (supply chain, checking process, operation costs and customer satisfaction) was related with the seven strategic dimensions of excellence. Based on conclusions, the study submitted several recommendations focusing on the necessity to adopt a radical system of learning, development and training in the company that will help to develop the personal characteristics of the leaders.

The current study sought to feature authenticating scientific reliability of the information in the conceptual framework, while the field-goals attempted to identify and deal with the reality of this characteristic on Internet, and work to arrange the present culture of the users of the sites through providing suggested criteria. The main hypothesis of the research was tested through published information on websites. It has the lower reliability comparison with classical research. The researcher tested these hypotheses by content analysis of thirty one Arabic websites depending on six criteria identified. The first criterion of intellectual responsibility was identified by both writer and the publisher site, while the second criterion was identified by content, while the third criterion was also identified by the universality of coverage and the source of the aspects of the subject. The accuracy of the information criterion was considered the fourth one. The fifth criterion allocated date and finally was adopted substantive sixth as a criterion. Finally, the researcher resulted that the website administrators have no importance to update the information.

Through the fierce and accelerated challenges faced by business organizations, the rise of competition brought about by opening of markets and the diversity of the wishes and desires of customers and a market shift, it used to face these conditions via adopting the primacy of strategic innovation as an important tool for achieving strategy. The research demonstrated the importance and the dimensions of strategic innovation and results after the focus on the dimensions of strategic innovation that should be confirmed in organization to have innovative strategy. To achieve the goal of the research, there were three aspects; the first is methodological framework. To ensure the second aspect, theoretical aspects reviewed the innovation strategy, innovation and dimensions. The study depended on the available academic resources among researchers. The third covered the practical aspects through the survey implemented in the State Company of Drugs Industry and Medical Appliances in Nineveh. The research found a set of conclusions and proposals, the most notable is directing the company examined to the dimensions of innovation strategy available for the purpose of promotion and work to provide dimensions not available to the innovation strategy.

The research strives to determine the rate of contribution percentage of mistakes – proof devices in the achievement zero defects. Therefore, the organization management and employees can be attracted to the importance to these simple devices in reduction percent of products defective and the quality of cost considerably. The problem of research included that “non found devices and fixtures simple installed on machines and equipments allow to passing the more from mechanical and human errors and then arise products defects. The research relied to collect the data and information needed in questionnaire as main tool for making that, and then computerized analysis to the data and come up with results and conclusions. Finally, the researcher put a set of beneficial suggestions for organization under search.

Hotel organizations are regarded as important organizations because of the variety of services presented. Their role in providing the hard currencies and ensuring employment opportunities, teaching, educating and training individuals is shown and the employees in the field of hotel and developing geographical areas are explained. Accordingly, the research shows that the trend of the relationship between management and retention of customers using a group of hotel organizations four and five stars kind of hotels in Duhok City. Two hypotheses were proposed to achieve the goals of the research. The researcher put forward a theoretical framework to make a good use of some reviewed literature of the research under discussion. Practically speaking, sixty files were given to managers and their assistants and heads of departments in those organizations. Only fifty four of them were received back, making good use of the data analysis and hypotheses tests using some statistical methods. Conclusions showed that there is a combing relationship and effect between management and retention of customers, some recommendations were advised and they focused on the trends of relationships between the customers’ knowledge management and retention of customers.

Financial information acquired is provided by the accounting units in general and the government in particular. They have exquisite importance according to the needs for information based on their circumstances and make various decisions affecting large groups of the society. Therefore, the quest towards providing such information as that meets these needs and the general quality required is a major target of the units of accounting in general, and weakness in the performance of its role in this field. This makes it lose the major role of the events for public accountability regarding the economic resources on the one hand, and contributing the rationalization of political and economic decisions on the other. In this context, the current research aims at identifying the reality of the financial reporting practices of the government in Iraq, in order to identify the strengths and weaknesses that describe the nature of this reality. The search for the obstacles limited the developing process and contributes to the performance of its major role on the other. Two main hypotheses were adapted; they are relevant to test variables and the possibility of research and relations. The study has concluded a set of research findings to confirm the need for government financial reporting of development, as well as a large volume of the obstacles that stand in the process.

Outsourcing is highly estimated strategy; it has been rapidly grown lately for developing information systems. Nevertheless, researchers spared no effort to curb its expansion. In the light of such concept, they approached the effect of perceived risk on attitude of managers. According to this, the current research aims at highlighting the aspect of risks which contribute to form perceived risk stemming from viewpoints of small business firms managers in Thi-Qar. Data were collected via evaluated and refereed questionnaire. Results were analyzed by using path analysis method .The final results of the study showed that the sample seen in social-psychosocial risk, financial and performance risk, as source of their obsession regarding the outsourcing, whereas, the strategic risk did not give the same result. The exogenous variables (0.48) were explained out of the variance of exogenous variable (perception risk) the independent variables (0.76) were explained out of the variance of attitude. The research is ended with the most important conclusions and recommendations.

The exchange rate is regarded as one of the most important prices because it is depended by the country to exchange products with other countries. In other words, it determines the country competitive ability. Exchange rate affects the balance of payments, real growth, inflation rate and connects the national with international economy through three markets: commodity markets, asset markets and production factors markets. The importance of the research rises from analyzing the reasons, scope and the trend of changes taken place with Dinar exchange rate and their reflection on the level of goods prices and inflation rates in Erbil City during the period of study. The research aims to apply a theoretical side of exchange rate, besides knowing the trend of Dinar exchange rate changes in Erbil Markets and the affect of their changes on general level of goods prices. The research problem is represented in Iraqi Dinar exchange rate that is fluctuated against foreign currencies especially the U.S Dollar and their reflection on general prices level in Erbil City. The hypotheses are:
- Exchange rate changing and affects the general prices level in Erbil City within the research period.
- Inflation rate moved within same period.
To realize the hypothesis, the research was divided into two parts; the first one related to the exchange rate issues (theoretical side), while the second concerns the Iraqi Dinar exchange rate and its changes in the City. The research also showed that the exchange rate in Erbil City faced three stages:
- First One: Through the period 1992 – 2003.
- Second: Through the period 2004- 2006.
- Third: Through 2007 till now.
Latterly, the research reached some conclusions and suggestions; the general price level in Erbil City affected directly by exchange rate suggested that the Central Bank must continue its role in stabling the Dinar through continuously intervene selling the Dollar.

The phenomenal population growth in Mosul City, from 179,650 people in 1957 (census year) to around 1,400,000 people in 2008 was associated with a corresponding increase in the number of families and residential units. The former increased from some 24,300 families in 1957 to around 200,000 families in 2008. As for the number of residential units, it approached 50,000 units in 1977 and around 115,000 units in 2006. Residential expansion was accompanied by a corresponding expansion in commercial buildings and other buildings, as well as the city's infrastructure. As a result, and in association with the increased job opportunities, solid waste generation in general, and residential and commercial solid waste in particular increased dramatically. The latter increased from less than 114 tons a-day (41,390 tons a-year) in 1957 to over 565 tons a-day (206,400 tons a-year) in 2006. The current solid waste management problems are, to a large extent, the result of the city's rapid population growth. The limited financial resources and technical capabilities, together with the absence of modern landfills and transfer stations, on the part of the directorate of Mosul Municipality (DMM) on the one hand, the carelessness on the part of Mosul University (MU), and absence of the active cooperation of the public, on the other are exacerbating factors. The main thrust of this study is to uncover some alarming facts specifically in Mosul City and presented them in a logical way. It was concluded by a number of recommendations. Two of them are the need for the organizing a population conference, and the need for replacing the current and defective profit maximization "mechanism of cooperation" between MU and the DMM by an alternative one.