TANMIAT AL-RAFIDAIN

In order to determine the accounting concepts relevant to application in Islamic banks the paper intial the Islamic banks as the concept and principles used. Then go on the goals it seek and the merits of Islamic bank comparing with usary bank. Then we go on the role of Islamic bank on the social justice. Then the paper presents the most important concepts principle, posulate which is relevant to bank activities

The aggravation of challenges faced by the business organizations especially the competitive ones moving towards the expansion of the horizons that should be recognized by the administration and we should consider the effect of these on the list of its decision by which the marketing function is one of them. It seems that the case of dealing with new markets based on building innovative dynamics, therefore, the marketing mixture should be rearranged to gourmet the effect on the markets that may ascribe with variant pre-request for customers in order to reconstruct the strategic abilities to face all the challenges on the bases of the philosophy on dynamic ability and sustain competitive criterion for the organization. This sorting criterion may attract a new customer and keep the others and learing relationship diagnosis, the suitable expectation, the accurate expedition for their needs. This study focuses on the academic and practical contents that the tested companies ability to face the violent competition in the local markets before participating in Arab or regional markets. Hence, the main aim of the study is to frame the contents the marketing decisions and the strategic abilities as well as the effect of the competitive criteria for companies. Two hypotheses are involved in this study. The first is related to the range of explaining the contents of the marketing decisions for the strategic ability for the company, and the second in related to the degree of participating in from identifying the range of competitive criterion. The research concluded to my results and aims.

The big Joint- Stock Companies are scattering all over the world with its branches and factories. This Leads the increasing of materiality for the financial information which are usually attached with the external auditor's report as a source of information that will serve businessmen and financial establishments in making decisions either in investments or in financing.
The two researchers perceive that the auditor's report must comply with the needs of users of financial statements in the fields as mentioned above. The report must express clearly about fairness and reliability to enable the users to study the investments and financing decisions which serve Banks & Credit Establishments, Shareholders, Creditors and Financial Analysts, in Gaza- Zone, Palestine State.

The relationship between Human Resource Strategies and Total Quality Management Approach. The research deals with the study and analysis of the relationship and the impact between some of Human Resources Management Strategies & development and Total Quality Approach. Regarding to the theoretical frame, this study has adopted. Human Resource Management Strategies and it relation with organization strategy. Furthermore, the study present the concept of Total Quality Management and related relationship with Human Resources Management. Governmental industry sector in Ninevah Governorate has been chosed to be domain of the field aspect performing, and five industry organizations has been selected where data collected by questionnaires of managers of all levels. In these organizations results marked the presence of significant correlation between Human Resources Management Strategies and Total Quality Approach.

Managerial information system development is considered as an effective instrument for organization coping with the economical, social, and technical change, as well as their surroundings. Beside this, it assists organizations in facing the contemporary problem, and challenges of the future. And because of the importance of the information system of the companies, this study deal with the development the production information system in the State Establishment for the Production Ready Made in Al-Sulaimani by application of information technology.
Thus, the study adopted a comprehensive investigation of analysis, diagnosing the weaknesses in the present system and proposed a new programming system.

Government expenditure expresses many positive effects on gross domestic product irrespective to the shape it takes. The degree of influence depends mainly on many factors related to the nature of the economy. Oman as a gulf state, its economic structure is dominated by extraction sector, the output of this sector normally headed to abroad. This situation makes the export sector the most influential sector in the economy. Nevertheless, it appeared that government expenditure in Oman had experienced a positive effect, but could not be regarded as a stimulus to the economy. This does not mean that government activity is useless. On the contrary this activity remains of great importance.

This study trying to find solution to the problems concerning with foreign currency belong to multinational companies, under the international accounting. The research paper discusses the concept of the international accounting and the problems belong to this kind of accounting. Those problems have been investigated through many ways. International accounting standard no. 21 which is concerning with treatment of the change of the prices of the foreign currencies has been studied. That is necessary to discussing the ability teaching the international accounting with other lessons for accountancy departments in order to escort with other sciences .The Iraq accounting standards committee should issue accounting standard and determining the right way to treat the problems transforming the foreign currencies for multinataional companies

E-.commerce is one of contemporary variables which appear in Economic life; It's directly effect in capital flow. The electronic trade off lead to facility of all kind of capital flow alike of foreign direct investment and foreign portfolio investment or others.
The competitive among south east to attract foreign capital flow becomes reality, this country introduce a lot of guarantee and privilege, in front of this evolution, the study try to discover the effect of E. commerce on the capital flow besides of the another variables such as GDP , exchange rate , inflation, foreign trade since 1970-2002.

The improving of national accounting according to the economical and environmental changes is regarded as an important matter, specially that the national accounting is regarded as a means to measure and analyze the monetary flows from economic units, which produce goods and services, and among the consumers households for these goods and services at the cost of factors of production. As a goal of national accounting is to provide an accurate data and information to express the level of economical and social walfare. But it will be imperfect unless it is correlated with the listing of the movement and inventory of exhausting the natural resources, environmental degradation, as well as to defences of environmental protection, that was based on specific environment indicators from environment professionals, expressed by physical and monetary criteria, during a period of time consistent with the nature of time period adopted in national accounting, which is one year only. This is called the environmental accounting, which must be linked with the national accounting, either accounting to terms complemented to national accounting, or a guideline accompanied it, based on an accounting treatments shared between the introspection the present economic reality with what it includes to future generations.