TANMIAT AL-RAFIDAIN

The aim of reducing costs is one of the strategic targets the company management
because through reducing the costs, it is possible to keep the market’s status of the
company and secure its sustainable existence. The administration depends on certain
strategies to reduce the costs. Each strategy cops with the nature of the manufacturing
operation and the market condition in a way which leads to reinforce the company's status.
The manual work forms the larger part of the production costs. The administration depends
upon the strategies of the standard costs and budgeting planning in addition to the Break-
Even Charts when the styles of operation research enter the administrative works. The
strategies were adopted to reduce the costs such as the strategy of Linear Programming and
the strategy of the critical path method (CPM). On the light of modern geometrical
concepts, the strategy of Work Simplification and analyzing the value is depended upon, in
addition to the administrative strategies such as the strategy of the Management Audit and
control of the inventory. But according to the modern productive systems which follows the
automatically in a high degree, there is no consideration of the manual work, and the
traditional strategies to reduce the cost do not follow this change in the production systems.
This leads to adopting modern strategies which go along with the modern productive
environment, such as employing the cost system following Activities Based Costing (ABC)
and the strategy of (Back Flush), the strategy the Target Cost Management, the strategy of
Quality Control Analysis, Kaizen Strategy and Value Engineering Analysis Strategy. In this
research, the light will be shed on the modern and traditional strategies which using in
reducing the cost and the effects resulted from its application.

This research attempts to measure the role of external environmental information
characteristics on the possibility of applying world-class manufacturing requirements.
World–Class Manufacturing assists the company to face challenges in current environment.
So, adopting modern manufacturing system is very important to gain sustainable
competitive advantages. World-Class Manufacturing uses information as a strategic tool

This research aims at determining the effect of knowledge on marketing strategic
planning process at a level of a numbers of banking organizations based on a hypothetical
sample. The sample takes into consideration the nature of the relation between the
knowledge and marketing strategic planning process, thus, two essential hypotheses were adopted. They included a number of sub-hypotheses in order to accomplish the research
objectives and to complete the requirements. The researcher set at theoretical frame using
the subject material. Also, a group of Banking Organizations in Dohuk City were selected
to conduct the field survey. A sample consisting of (56) respondents was selected, it
included managers, assistant and head of departments in these organizations, in addition to
questionnaire template which was developed to collect and process the data. Through some
statistical methods, results were analyzed and the hypotheses were examined, the most
important conclusions have indicated that there is a correlation and effect relation between
the knowledge and marketing strategic planning process. Also, the research has suggested a
number of recommendations that concentrated the effect of knowledge on the marketing
strategic planning process.

This research aims at determining the effect of knowledge on marketing strategic
planning process at a level of a numbers of banking organizations based on a hypothetical
sample. The sample takes into consideration the nature of the relation between the
knowledge and marketing strategic planning process, thus, two essential hypotheses were adopted. They included a number of sub-hypotheses in order to accomplish the research
objectives and to complete the requirements. The researcher set at theoretical frame using
the subject material. Also, a group of Banking Organizations in Dohuk City were selected
to conduct the field survey. A sample consisting of (56) respondents was selected, it
included managers, assistant and head of departments in these organizations, in addition to
questionnaire template which was developed to collect and process the data. Through some
statistical methods, results were analyzed and the hypotheses were examined, the most
important conclusions have indicated that there is a correlation and effect relation between
the knowledge and marketing strategic planning process. Also, the research has suggested a
number of recommendations that concentrated the effect of knowledge on the marketing
strategic planning process.

Fuzzy logic that facilitates linking the ambiguous situations (fuzzy) is similar to
patterns of descriptive categories of thinking through the linkage of cases under certain
conditions. Fuzzy logic is attractive subject in search of the address information that there
are ambiguous style precisions. The goal of the search function to propose a membership of
a sample of medical plants and using the language of MATHLAB after the data were a cluster of plants with similar characteristics depending on the percentage of volatile oil and
fixed by a cluster observations using software package MINITAB. In theoretical part, the
research included a definition of the fuzzy logic and its technique, phases of logic,
differences between crisp sets and fuzzy sets, probability theory and fuzzy logic theory.

The study treated the impact of intellectual capital on employees’ performance
management. The study attempted to present a new theoretical framework for the most
prominent literature presented by authors concerned with both of the study’s dimensions, especially when the independent dimension embodied in the intellectual capital. It is one of
the important subjects that have received great attention in recent years and considered a
new horizon in the world of management in general and the world of human resource
management in special. The second dimension is represented by employees performance
management, one the important practices of human resource management, and includes
performance planning, performance appraisal and feedback, all considered new subjects
that have recently gained great attention, especially after the development in human
resource management, now viewed as an important strategic participant in the
organization’s general strategy.

Privatization is one of the modern means some countries follows to encourage private
firms to the economic investment. The privatization has two pronged measures, it has
negative and positive impacts in the methods of economic efficiency, the environment protection and natural resources of countries based on in their economic politic.
Privatization is considered to be an attempt to reinforce the market to put prices order, but
the market order has recorded failure in prices for implementing the function to guide the
economic community resources towards the economic efficiency. So, the practicality of
privatization in some countries shows important success and in other countries got
extremely failure and never been led to save the environment. The simple countries are
several countries in the world that force the case of environment pollution when practice
the ways of privatization, because of the weak environment count defense in these
countries, in addition, the protection of local and foreign environment is strategic
responsibility that contents are higher than concepts of privatization. This search identified
the relationship between firms economic privatization and their effects on the environment
and how can respond the special companies to the production inside the economic
efficiency during the helping of real examples of some countries that the privatization has a
positive effects, while in other countries, privatization has negative effect on the
environment and social costs.

The components of production like the natural resources, job, and capital have not
been taken the same interest as in the past. So, the interest has been given recently to the
invisible input (immaterial) like information and knowledge. Today, if someone talks about
the knowledge, it means that he talks about the intellectual capital in the organization, and
these immaterial inputs effect also the technique of mass customization. The researchers
sought to include these variables in the present study within a thorough frame in an attempt
to study the relationship between them. Generally, the study tries to answer the following
inquiries:
1. Do the managers in the national company for manufacturing domestic furniture have a
clear image about the concept of intellectual capital and its components?
2. Does there a clear image of the managers in the national company for manufacturing
domestic furniture about the concept and the importance of the rests of the technique of
mass customization?
3. Do managers in the national company for manufacturing domestic furniture have a
clear image about the relationship between the components of intellectual capital and
constructing the rests of the technique of mass customization?
The study has reached to a set of important conclusions:
1. There is a significant relationship between the components of the intellectual capital and
mass customization technique in the company under study.
2. There is a significant effect of intellectual capital components and the technique of mass
customization in the company under study.
Depending on these conclusions that the study reached, the study has presented a
set of recommendations that harmonized with these conclusions like:
- The increasing interest of company's administration which under study to include the
administration in connection with the intellectual capital and constructing factors of mass
customization technique.

Studies in estimating the production and cost function are considered as important in
agricultural sector. They have an important role in research and estimating the function in
agricultural researches. The importance of the research revealed from its importance in
estimating the production and cost function for the wheat crop in Nineveh Governorate.
This method is one of important approaches, by which it can be easy to estimate the
optimum amounts of production and cost. This research aims at estimating the production
and cost function of wheat in the guaranteed, semi – guaranteed and non-guaranteed of rain
fall regions during agriculture season 2005-2006. The research depended on the hypothesis
that is the producers of wheat in Nineveh Governance lacking the optimum usage of
producing resources according to the technical and pricing level, which affect the size of
production and cost. In order to approve these hypotheses, econometrical model has been
applied in many ways by using simple and multiple regressions with (OLS) method. The
following results have been revealed that there is shortage in using land resource, labor and
capital in the three rainfall areas. This has been proved through the shortage of the
producers in these areas in achieving the optimum production of wheat. The applied section
at the research showed that optimum volume of wheat production has been reached 1.157,
0.618, 0.117 ton/donum, whereas the cost of production has been reached 74485, 61165,
104145 Iraqi dinar per ton in the three types of rain full regions.

The effective management of the cost requires the use of a set of tools and methods in
order to reduce the control of cost. One of these tools is to use activities based management
system ABM, where the cost is managed through management of activities that causing the
emergence of this cost. The ABM depends on a set of analysis is the general framework of
the system that can be used in identify the opportunities of cost reduction. As the ABM system integrated with the activities based costs system, the ABC through the use of the
information is provided by the ABC, on activities and costs to achieve the goals and this
was aimed by the research to clarify, so the case study methodology was used in an attempt
to identify the opportunities of cost reduction in Mosul Dairy Plant. The research also
concluded to number of conclusions and recommendations.

The effective management of the cost requires the use of a set of tools and methods in
order to reduce the control of cost. One of these tools is to use activities based management
system ABM, where the cost is managed through management of activities that causing the
emergence of this cost. The ABM depends on a set of analysis is the general framework of
the system that can be used in identify the opportunities of cost reduction. As the ABM system integrated with the activities based costs system, the ABC through the use of the
information is provided by the ABC, on activities and costs to achieve the goals and this
was aimed by the research to clarify, so the case study methodology was used in an attempt
to identify the opportunities of cost reduction in Mosul Dairy Plant. The research also
concluded to number of conclusions and recommendations

The research conducted to find the impact of democratic style of decisions upon the
organizational Justice. The research hypothesized that the collective decisions sharing as a
democratic tool to enhance the organizational justice for employees in organizations. In
order to test the research hypothesis, samples were selected in Dohuk University, and the
sample consisted of (105) from management staff and (105) from teaching staff at the
university, then the research designed a questionnaire to collect the data concerning
research variables. The research employed some of statistical tools as correlation and
regression to analyze data using (SPSS) package. Accordingly, the research reached to
findings:
1. There were no organizational justice from management staff view, because they didn't
share decisions making, while teaching staff sample assure that their were
organizational justice at their workplace.
2. The job design of the management staff differs from the job design of the teaching staff,
whereas the later permitted the workers to follow the democratic style of collective
decisions - making.
Finally the research suggested some recommendations, they are:
1. The university must use computer packages and put some procedures to control the using
of internet by employees.
2. The university must conduct training programs and workshops to train their employees
especially management staff for dealing with collective decisions as democratic tool to
achieve organizational justice.

The industrial organizations in the developed countries have passed a large step in
applying the knowledge management (KM), as for applying technical abilities and
developing management systems. Despite the fact that this subject did not get the proper
concern in our industrial organizations, because there is a sort of knowledge gap resulted
from the enormous development in the communication and information systems of the
world. The industrial organizations deployed knowledge management (KM) and used it in
activating the methods and means used in the studied organizations. The statistical quality
control (SQC) has been used by these industrial organizations to start the use at the
beginning of the 3rd decade of the last century. This is considered as a way to get
information about the production’s processes and the problem that face them. The study
aims to use the (KM) and its means in the shifting to modern statistical quality control
(SQC) in one of the most important Iraqi industrial organizations; the State Company for
Drugs Industries and Medical Appliances in Nenevah. The study brought a number of
results that promoted and availed (KM) in applying (SQC) on the studied organization, as
well as demonstrated the obstacles that face the organization in the process of application.

The current research aims at identifying the features of the gap expectations of
auditing happened between the parties benefited from the information submitted by
external auditors. The practical performance was also taken according to the requirements of professional standards, ethical and legal responsibilities. The research sought to the main
causes of the gap and the factors that contribute to reduction in an environment Kurdistan
Region of Iraq. In this context, the topic has been treated within the theoretical framework
of interpreting the variables. Questionnaire has been formed to obtain field aspect data
through the statistical analysis, in order to demonstrate the features of the nature and
magnitude of the gap in the region. It is highlighted the reasons contributed to the gap
existence, in order to map out the resolutions of reduction. On this basis, the research set in
conclusions to prove the validity of the hypotheses.

The contemporary organizations faced a competitive situation as a result of open
market and the facility of receiving information. This leads to improve customer’s status,
which became -in many cases- the biggest controller to determine the competitive situation
of the organizations whether demanding or not to the organizations’ products. This led to significant reduction in market opportunities that the sustainable organizations may be
forced to seek a successful means to come up with decisive measures to improve their
performance. Thus, this research aims to determine the role of blue ocean strategy in
marketing performance. Two hypotheses have been depended to use a set of statistical
analyses enabled the researcher to reach a group of results; some may state the hypotheses,
and suggestions that can help to deep the dimensional role of blue ocean strategy in
marketing performance of studied organization

The concept of economic efficiency is one of the main issues in the economic
perspective. It focuses on the mechanisms of the economic and non economic factors of the
society. The research deals with the Islamic perspective of economic efficiency and its
effects on social activities. The importance of the research is to clarify scientific and economic value of economic efficiency in the Islamic economy and its impacts on the
achievement of distribution Justice and how to create renaissance of development with the
system knowledge ethical and legislative branches of the nation. The main aim of the
research is to highlight the scientific merits of alternative concept of economic efficiency
embodied in the Islamic economy.