Journal of Techniques

The present study expounds the relation and impact between Earnings quality and the actual value of the stocks and the value of the company , a sample of the study consisted of industrial companies contributing listed on the Iraq Stock Exchange.
The study attempted to find subjective answers for a number of questions about the availability of the quality of the earnings reported in the financial reports of industrial companies contribution listed on the Iraq Stock Exchange and for having a relationship and effect between earnings quality and the actual value of the stocks according to each of the model multiplier profitability and free cash flow and a relationship and effect between the earnings quality and the company's value ( measured at market value ) , and in this context, the study aimed at gaining a theoretical illustration about the concept and objectives and importance of earnings quality and Measurements , and the factors affecting them , as well as identify the concept and the nature of value and types of the factors affecting them and Measurements of the actual value of the stocks and the value of the company

In this research the impact of two factors, each with three fixed levels, have been Analysed depending on the statistical analysis “ANOVA” of unbalance factorial experiment (3 × 3) because of the diversity of cells – repetitions that represent the combinations of the two factors –levels .The two researchers have studied the impact of students’ absences and the teaching manners on their degree in probabilities subject in Al-Resafa Administration Institute. They found out that the absences factor effect is significant .so it must be studied well and its causes diagnosed and treated in order to insure the progress of teaching path in the institute. Whereas they found out that the effect of diversity of probability –lectures and the interaction is not significant and that is the students presence in the lectures is only the significant factor of their superiority in probabilities subject.

The corporate governance of styles that shareholders seeking to be applied in the management and investment of their money as a kind of good governance in order to maintain their interests as well as the interests of other parties in order to achieve their goals through the achievement of expected returns from the investment of that money.
The research aims to emphasize the importance and the role of internal audit as one of the mechanisms of corporate governance in accounting policies and practices and evaluate the effectiveness of risk management processes, as well as adjust to highlight the role of international auditing and ethical standards in the body to enhance the effectiveness of internal audit. Through the answers of respondents to the questionnaire that has been distributed to a number of private banks in the city of Mosul, and depending on the results of the analysis, which supported the research hypotheses and objectives were reached to a number of the most important conclusions of the following:
1. The majority of the members of the research sample agreement on the presence and role of internal audit in accounting policies and practices and evaluate the effectiveness of the risk management processes set.
2. The majority of members of the research sample agreement on the presence and role of the Commission on Audit and international ethical standards in enhancing the effectiveness of the internal audit.
Researchers have recommended that private banks commitment to the principles and objectives of corporate governance and encourage them to work at various levels of management as well as compliance with international and ethical standards for the profession of internal audit, so as to enhance its effectiveness.

The phenomenon of financial and administrative corruption is a dangerous phenomena which appeared in a way not taken into account in Iraq, especially after 2003 because of the lack of control and waste of money and the spread of the phenomenon of terrorism as well as appearing political corruption and economic and social and its significant impact on the process of construction and development and the destruction of the economy and financial and administrative capacity and thus weaken the state necessary to meet the challenges of building and spreading the culture of democracy and transparency.
Financial and administrative corruption has become a global system and the states have to face those who made it even it differed from one country to another.

Research includes the current Strategies Solution of the administrative conflict in the lower management level, with average interest in the subject, for the purpose of benefiting from the positive aspects of conflict management and isolate or repress strategy solution conflict of Administrative harmful to serve the objectives of the public interest and knowledge through the feedback and as a result of the lack of clarity of the idea of conflict management and link the perception of individuals the negative side .
The research Current aims to find out the nature , types and strategies solution of conflict management , and for that , the researcher used case study method , one of the research methods descriptive in collecting information, and personal interviews , and some official documents obtained by the researcher to complete the requirements of research , to cover the process gathering information from lower administrative levels , as a total of 38 members of the research community members, research include coercion leniency, conciliation and drag variables, and used the arithmetic mean and standard deviation measurements in the analysis.
The research found a number of conclusions and recommendations was the most important, especially those that follow the system of centralized decision-making , and conflict management several types may be either adversely or positively and the latter contributes to the achievement of the objectives of the organization, and the organization successful are able to manage conflict management with high efficiency and knowledge levels of conflict management and how to be treated using a number of ways or methods and with it could end the conflict management fully or may generate another conflict again and so the process will continue all the way to achieve the goal of strategies solution of conflict administrative successfully develop a strategy efficient conflict management or conflict management isolate harmful and take advantage of the positive conflict management, and organizations to follow up feedback to the conflict to make sure the end of the conflict (especially negative) fully .

The municipalities are no longer a mere offices that render routine services. It has become an effective tool in the development of any community. This posed financial burden for them to perform the task assigned to them by law, and brings forwards by the emergent necessities of life. They are not effective in the central financial sources. They surely can affect their financial resources by increasing them and raise the achieved incomes. For this point, the study aimed at studying the Self-Financing of the municipalities, and the possibility of increased using the tourist commercial potentials in which Al-Kadhmiyah Holy City is known. The study concentrated on the theoretical framework to view definitions of religious tourism and the local administration and its components, and what are the financial resources in the localities. Then, the region of study was tackled through showing the tourist and commercial capabilities in there. and, there self-resourcing for two successive years: 2011, 2012, the study ended with a field study to evaluate the possibilities of increasing the sources of self-finance and the effectiveness of the tourist and commercial in increasing these. The study ended up with suggestions.

The research aims to the possibility of the application of quality standards in the company's products for general industry, including batteries gives the occupation of these products competitive position in the domestic market .
Find here the problem lies in the application of the required quality and appropriate to the nature of the activities of the company and its products surveyed, for the purpose of reaching the goal of research researcher adopted a case study approach in choosing the head of one hypothesis under examination approved list to enable the application of the company's quality system.
Scan to reach a partial application. The quality management system with no documentation of regularity, and recommended the application of search quality system and system assuranc

The research aims of presenting proposed Frame work to activate the role of Internal audit in the management of Information Technology Risks in Light of Information Technology Governance in line with the business environment For private Iraqi Banks, The Risks of Information Technology environment characterized by dynamic and constant change with the continued use of Information Technology, It is expected to affect the goals of the bank in case of non –management in an appropriate manner, and therefore there is need to adopt good practices of governance, particularly Governance of Information Technology to meet the multiplicity of Information Technology Risks, and create coordination between the use of information technology and strategic objectives of the bank through the effective control systems of information technology.
In order to achieve the goals of the research and testing hypotheses the researcher has submitted a proposed framework and tested it by conducting afield study by using a questionnaire to test the major hypothesis of the research which has been divided into four sub-hypotheses through the use of statistical analysis program SPSS.The researcher reached to accept the four sub-hypotheses and accept the major hypothesis of the research and that the contribution of the proposed Frame work in the Governance role of Information technology in activating the role of internal audit in risk management of Information technology in the Iraqi Banking environment.

تهدف هذه الدراسة إلى التعرف على اثر المستلزمات الخاصة بأداء أنشطة نظام المعلومات الإدارية في جودة المعلومات التي يوفرها النظام في شركة الزوراء العامة ومعرفة اراء العاملين في المستلزمات المتوفرة لدى الشركة وذلك لتقديم توصيات ممكن أن تسهم في مدى مطابقة المعلومات التي يوفرها النظام لأبعاد الجودة بناءا على نتائج فرضيات الدراسة ، ولتحقيق أهداف الدراسة فقد تم تصميم استبانة ، تم توزيعها على (48) فردا من المدراء ومسؤولي الوحدات الذين يستخدمون المخرجات المعلوماتية للنظام ، وقد تم استخدام البرنامج الإحصائي SPSS ، لتحليل البيانات واستخدمت الأساليب الإحصائية الوصفية لمعرفة تصورات الأفراد المبحوثين لأثر المستلزمات المتوفرة لدى المنظمة، والخاصة بأداء أنشطة نظام المعلومات ، على مدى توفر أبعاد الجودة في المعلومات التي يوفرها هذا النظام ، كما وتم استخدام اختبار تحليل الانحدار لمعرفة اثر المتغيرات المستقلة على المتغير التابع ، وقد خلصت الدراسة بمجموعة من الاستنتاجات أبرزها هو وجود علاقة ارتباط وتأثير للمستلزمات الخاصة بأداء أنشطة نظم المعلومات الإدارية مع جودة المعلومات في الشركة المبحوثة. ومن أهم ما أوصت به الدراسة ضرورة الاهتمام بتوفير المستلزمات في مجال نظم المعلومات الإدارية من أجهزة وبرمجيات متطورة لمواكبة التطور العالمي في هذا المجال وتوعية وتدريب مستخدمي المعلومات حول كيفية إدارة هذه المعلومات

Research aims to identify the role of technical and vocational education and training in national development through the preparation of technical staff to meet the needs and requirements of the labour market, knowledge of the problems facing this kind of education as well as future directions which seek to contribute effectively to national development objectives.
Thus, the technical and vocational education and training will play an important role in national development if the Angels were prepared to meet the requirements of specialized labour market and contribute to rebuilding Iraq.