TANMIAT AL-RAFIDAIN

The confidence of the external auditor's opinion on the published financial statements is depending on his professional performance, independence and neutrality in practicing his professional duties. So, it is necessary from others to provide the auditor their confidence on his opinion to be attributed with integrity and objectivity, to execute his obligations with highest sense of professional efficiency, depending on his knowledge, skill and experience. The auditor must exercise the professional suspicious in cases of errors, fraud and illegal acts which may be happened.
As the importance of auditing profession is closely connected with the types of services provided to clients and all the beneficiaries of auditing services, so the auditor must comply with quality and the best performance required during the execution of audit work.
The researcher perceives that the auditor must bring to audit process technical competence, integrity, objectivity and independence, to detect material errors which affect the financial position, income statement and to prevent the issue of misleading financial statements in order to earn the public confidence and increase the respect of the financial community for auditing profession.

The research concentrates on the study and analysis of the importance, and the role of training and learning on continuous improvement regarding the individual performance organizations. As a result of an increasing challenges imposed on organizations by the external environment such as competition, the development and maintaining of the human resources represents vital measures for encountering the challenges.
The research attempts to develop the concept and importance of total quality management. For this purpose three organization in textile industry, in Ninevah governorate are selected as the fields of the study. To collect data regarding the main variables of the study questionnaires are distributed among managers of the selected organizations. Many statistical real are used to analysis the data in order to conclude the main findings. The research indicated that the main aim of the organization under consideration is willing to employ the total quality management philosophy to satisfy the needs of the customers.

This research uses a method based on Self-Organizing Feature Maps (SOFM) neural network. The (SOFM) is competitively trained according to the kohonen learning algorithm.
After training, the output neurons of the (SOFM) define proper classes of colors that best define the image by using Manhattan distance instead of the traditional Euclidean distance. Next each pixel is compared with resulted colors. Then each pixel is redrawn according the new colors
In order to reduce the size of the image a transformation was made from (True Type) to (8 Bit).
Also an enhancement has been made on the resulted image to hide some side affects resulted from the color reduction operation.
The research was applied on colored and Gray level images.

This research uses a method based on Self-Organizing Feature Maps (SOFM) neural network. The (SOFM) is competitively trained according to the kohonen learning algorithm.
After training, the output neurons of the (SOFM) define proper classes of colors that best define the image by using Manhattan distance instead of the traditional Euclidean distance. Next each pixel is compared with resulted colors. Then each pixel is redrawn according the new colors
In order to reduce the size of the image a transformation was made from (True Type) to (8 Bit).
Also an enhancement has been made on the resulted image to hide some side affects resulted from the color reduction operation.
The research was applied on colored and Gray level images.

This research uses a method based on Self-Organizing Feature Maps (SOFM) neural network. The (SOFM) is competitively trained according to the kohonen learning algorithm.
After training, the output neurons of the (SOFM) define proper classes of colors that best define the image by using Manhattan distance instead of the traditional Euclidean distance. Next each pixel is compared with resulted colors. Then each pixel is redrawn according the new colors
In order to reduce the size of the image a transformation was made from (True Type) to (8 Bit).
Also an enhancement has been made on the resulted image to hide some side affects resulted from the color reduction operation.
The research was applied on colored and Gray level images.

This study seeks to identify the relationship between the elements of the marketing mix such as service policy, pricing, promotion, distribution, operations, client serving and the standards of the client satisfaction in several working banks in Mosul. The marketing mix is one of the main activities practiced by the organizations either to be productive ones or the services. The concentration on it is one of the basic principles that lead to the client satisfaction specially in the services organization because the operation of producing and marketing services differ from the goods specially in the filed of abstractivity.
The study points out that the banks suffer of decreasing in the marketing levels and leakage in constructing a marketing mix suitable for the client wishes. Thus, this subject requires a sort of acknowledging the situation of the valuable services by several banks. The evaluation is conducted by the client and the degree of the their satisfaction. This study concluded that there is a sort of abstract connection between the elements of the mix and the standard of the satisfaction by the clients. Hence, it is important to confirm the necessity of accompaniment it the recent developments in the filed of banking operations and using these techniques in giving distinct services that may yield a competitive criteria.

The flow of the Foreign Direct Investment (FDI) is one of the most important forms of the foreign finance, which the developing countries depend (upon) it, and provide an economic climate for it as an alternative source of loans, in order to increase the investments and promoting its economies.
The study aims to submit the trends of (FDI) and its effects on the developing countries and its role on the economic development based on the analysis approach.
It includes two basic axis’s: The first of which is to handle the theoretical frame work for the flow of foreign investments, and the concepts, the reasons of its flows, kinds, and nature. The second axis, focuses on the directions of the advancements of (FDI) and its effects on the developing countries. The study reached to some important results and suggestions.

This research views total quality management control in the ready made clothing factory of mosul through handling several variables. This is to concentrate on the responsibility, standardization, specialization and orientation toward the requirements, of the ready made clothing manufacturing so as to the availability of quality elements in its product where the consumer cannot do without them, in addition to the rate of defects. Some of the products prove out of the specification and do not satisfy the quality, in addition to the material losses that faced it when the defects appear. The study reached to the fact that determining the quality must be based on the management demands, and should be measured according to different aspects, and the responsibility should be determined through work teams for the quality. The management will concerned with achieving profits and long range results, and to improve the operations and develop them using by the internet to coup with the world developments with regard with the ready made clothing. There must be a department concerned with the control on the quality, and organizing the training programs, in addition to depending on mix work method and work visits, and social responsibility in the production of ready made clothing.

This research aims to study the effect of geographical discoveries movement on the primary capital accumulation in Europe depending on the historical analytical method. The study includes three parts. The first deals with the factors which encouraged this movement, where as the second part discussed the development of this movement, the end part deals with and analysis the factors which caused to the primary capital accumulation.
The researcher reached to many conclusion that the discoveries movement caused to capital accumulation through the stolen process of expensive metals and the slave trade, besides that inadequate trade between Europe and the colonies.

The main purpose of this research is to give a definition to privatization, and its most effective factors, and the environmental procedures that have provided to make it successful. Besides, it shows the role of these procedures in choosing the appropriate form of applying the privatization program as an overture step for the accounting environment studies to execute this program upon Iraqi AL-Rafidain Bank. In addition, it shows the role of the data and information in which the accounting analyst and the financial analyst have presented to waluate its financial performance by using traditional and modern indications.
The problem has specified by the following question:
“Do the information presented by the financial and accounting analysis have an important role in determining the strong and weak points in the financial performance of Iraqi AL-Rafidain Bank, and which will make the circumstances easy for executing the suggestive privatization program to reconstruct the framework of the financial system of the bank by methods for the economic environment in Iraq?”
The traditional and modern demonstration reached the following results:
1. Because of devaluation in profit, vacillation in liquid and insufficient of capital bank there are depression in the bank financial performance.
2. There is depression of well managing the bank.
3. There is inadequacy in stating the financial statement published by the bank.
4. There is ineffectual in the internal and external employing techniques used by the bank.