Journal of Techniques

The concept of financial reporting the Refers to activities carried out by companies in
order to offer and deliver information to decision makers particularly investors, and for it to be enjoyed financial reporting a high level of quality have stemmed from a commitment to quality standards. The quality of that play an important role in the behavior of decision makers, the more there was the financial reporting quality in the degree of reliance on reports prepared in various fields, including maximizing the market value added for listed companies in the Iraqi market for securities. Therefore, attention was focused on the study and analysis of the role of the financial reporting quality in the market value added. The research adopted in the test subject on the premise Chairperson directed to test the effect of the financial reporting quality and market value added. So research has come to a set of conclusions was the most important and the presence of a statistically significant effect of the financial reporting quality in the market value added corporate research sample. The researcher recommended a series of recommendations, including the need to apply market value added as a tool to enhance the corporate financial reporting quality

This study aimed to identify the impact of efficiency of information technology ( individuals , software , network , data , technology ( computers and devices )) in the dimensions of governance ( strategic direction of the planning , acquisition of information infrastructure , the limit level of performance , the limit level of control ) in a sample of Iraqi banks ( study population ) as well as to identify the most important international standard that are related to the governance of IT including the standard ( CoBiT5) sample was consisted of (55) person from the managers senior administration officials , heeds of departments and units and personnel in formation , questionnaire was developed to collect the necessary data to measure the variables of the study , to test the hypotheses used statistical descriptive simple and multiple regression , the study reached a number of conclusions ; There was appositive impact statistically significant variables efficient 1T governance dimensions of ( the strategic direction of planning, the level of control and level of performance ) . but there was no positive effect is statistically significant variables of information technology in governance dimension In ( the possession of information infrastructure).
This study included a number of recommendations are the most important ; A lot of attention to increase the efficiency of information technology especially ( networks) because of its effect to secure the connection between the local and international bodies, Oblige Iraqi organizations to work on the application of information technology governance standards , particularly the standard ( CoBiT5,4), Pushing administrative leaders in the training courses to enable them to work according to special corporate governance rules it operate in a turbulent environments not with out of problem between administrative and shareholders .

The role of university education is very important in human resources improvement education through preparation of specialized skilled teachers in different aspects and whenever these teachers having good quality indicators , that means there is a quality in higher university education The study aimed to formulate a new electronic suggested evaluation form for all the teachers and for different scientific names through the previous evaluation forms from the last years and the main study problem was determined by the variability of teachers evaluation numbers in comparison with the scientific effort .
Electronic system and data base was prepared by using visual basic language and Acce 7 in order to performing this sheet containing many scientific and educational approaches .
The results show that there is a similarity in assessment indicators during the years from 2007 till 2009 while in 2009/2010 there is quite changes in the scientific indicator number to be 35 % instead of 25% while in educational indicator it is changed to be 30% in stead of 10% and delete the personal , community , and colleges services indicators
The study recommended that repetition of the standardized performance sheet evaluation to include all the teachers from different scientific degrees with the additional approach for the accessory activities and promotion of the newly form aspects in order to be a ware of the approaches

Find seeks to achieve competitive advantage through green manufacturing strategy, has modern paint industries located in Baghdad / Zaafaraniya company was selected as one of the successful and a leader in the manufacture of dyes companies, but it is seeking and continuously work to provide products that meet customers' needs and desires and works to reduce the environmental damage . Search launched from the problem of the role of green manufacturing strategy to achieve competitive advantage (reducing costs) expressed a number of questions. For the purpose of achieving the aim of the research used the case study method, it was the use of a number of scientific methods to reach the objectives of which (value stream map).

This study aims to know the effect of reflection of Technical Information characteristics on the quality of strategic information in the Central Bank of Iraq in Mosul branch, Using descriptive analytical method to achieve the objectives of the study. Through a review of the scientific contributions in this field ,was drafting the study sample the study sample consisted of a group of employees in the bank staff response rate (94.736), Spss.16 were relying on statistical analysis in the statistical package, Using a questionnaire consisting of (51) paragraph tool for the study, Has been to ensure the stability of the questionnaire using Cronbach's alpha method to determine the degree of variation measurement tool in this study, Analysis of the results showed the presence of and interpret the impact of information technology on the quality of the characteristics of strategic information, It turns out that the effectiveness of the systems were the most variable characteristics of contribution in influencing the quality of strategic information. The study concluded that the need to enhance the effectiveness of the information base to provide services with high efficiency and the need to update the attention devices with the use of flashy software, in order to improve the quality of strategic information and thus strive to improve and secure the desired banking service to increase customer base.
Keywords: information and communication technology, strategic information, systems efficiency, the effectiveness of systems, information security

The research aims to identify the work pressures that the instructors faced concerning their job in ( role ambiguity , role conflict , work load , physical work environment , career development ) and also diagnose their job performance levels as well as identify the relationship between job stress and job performance , and finally determine the extent of the impact of work pressure on the job performance. The research has used a questionnaire to collect data and information .The questionnaire was distributed to (67) instructors from the original number (73) who work on the institute of technical administration . After processing the results statistically , the research found a number of conclusions as follows : There were significant correlation between work pressure and job performance . In conclusion , the research included a series of recommendations , including : Emphasis on the activation of the concept of human relationships between the administration and the teaching staff because of the impact of that strengthening the motivation of instructors and increased their job performance for the organization , through friendly meeting far from work at mosphere and its problems

The purpose of the research is to identify the fact of teaching \\"Human Rights and Democracy\\" in Al Russafa Administration Institute that belongs to mid-technical university of board of technical education, depending on asample of seventy students has been taken equally from the seven debarments of the institute. A questionnaire is used to collect the information about the subject has taken a big importance after the political change since 9-4-2003, It becomes ateaching subject in all colleges and institutes of Iraq. We decide to study it and point out the difficulties before achieving the final aim of teaching it using the interview (face to face) and the question naira according to nature of the research.

For the importance of information nowadays as national (wealth, it attracts) an increasing attention all over the world and this returns to its active and fundamental effects on the development of communities . Thus, a lot of informative networks have been erected and developed. The study aimed to evaluate the teachers interest in internet investment with its various applications to promote and accomplish the scientific researches.
In the foundation of technical institute(Kirkuk Technical Institute as a model). A questionnaire has been made on a sample consisted of(108) teachers with different scientific specialties in the institute.
The results of the questionnaire which were analyzed by using SPSS system showed a negative state in the investment of the internet services with its different instrument .The weekly average of the internet uses was between (1-5) hours with percentage (68.5-74%). The technological specialties recorded the highest values(41) in comparison with administrative specialties (20), medical(10) and arts(3).
The study also showed that the personal internet was the most favorite for them. It has been noticed that the main motive stands behind teachers using the internet was the publishing of scientific researches which recorded a mean value about(2.2).
The study recommended that the teachers should be encouraged financially and morally and they should depend on the internet services to prompt their activities and activate their scientific products. It also suggested providing the teachers with internet services in to give them the opportunity to get the ultimate benefit of using internet .
Keywords:- Scientific research , teaching staff , Internet service .

Is the subject of an important time in different areas of management topics, the time half of the administration, which is worthy of study and research, there is no work only lead time was an essential part in the achievement.
Hence the research aims to provide a theory for the management of the organization landmarks under the concept of time management objectives and characteristics, as well as the study of loss of time in the organization under consideration factors.
In general, research attempts to answer the following questions: -
1-Does the organization under study surveyed view the concept of time, characteristics and types of management.
2-Is there a clear vision for the loss of time to the Organization Department of the surveyed factors under study.
To achieve the objectives of the research questionnaire was designed ((Questionnaire aims to field study to study the problem of variables in order to test hypotheses, data were using SPSS statistical analysis software.
The research found a set of the most important conclusions
That has researched the organization familiar enough factors loss of time in the organization under discussion according views of individuals surveyed. It is through the conclusions presented a set of proposals and most important of which activate the role of authority and get away from the routine non-viable and administrative complexities as well as activating the role of training for workers in the organization.

THE IMPACT OF THE APPLICATION OF REVERSE ENGINEERING STAGES IN PROMOTING THE PRODUCT TECHNOLOGY STRATEGY: AN EXPLORATORY STUDY IN THE GENERAL COMPANY FOR ELECTRICAL INDUSTRIES relationship and the impact of the moral stages of reverse engineering in strategy product technology.

The major objective of this study to show the importance and role of internal audit in the decision-making process of credit by the bank and the extent understands or knows of the credit department of the importance of internal audit in reducing credit risk and make informed decisions,
The study was based on the assumption that the adoption of internal audit is to identify and assess the risks credit decisions in the bank study sample reflected the impact in achieving efficient and successful management of those risks and leading to sound credit decisions.
The researcher chose the Rasheed Bank / public administration as a sample study to test the applicability of this hypothesis. Depending on the financial statements of the bank through which will be measured the credit risk using the financial indicators, as well as the design and distribution of a questionnaire form on the audit staff mentioned in the sample and using a variety of statistical methods for the purpose to deny or prove the hypothesis.
The researcher reached a set of conclusions most important being that results of the analysis for the reality the actual indicate that there is weakness in the role of internal audit and procedures in the decision process credit through the suffering of the bank from credit risk, either side of the questionnaire, the results indicate that there is a role for audit internal reduce credit risk and make decisions, and there are good understanding and awareness of the importance of the credit department of internal audit.
The researcher gave recommendations on those conclusions

The research focus on the Discrectionary budgets role to control bank management performance (The Private and Public sector) in order to activate the Discrectionary budgets role as a control instrument to get to the desired goals.
The research questionnaire contains 21 questions distributed into 2 axes: The first axis is the degree of managerial participation in preparing and execution of Discrectionary budgets. This axis contains the questions from 1-10.The second axis is using the Discrectionary budgets in controlling of bank performance. This axis contains the questions from 11-21 .
The data treated statistically by using the program SPSS to account the median, Standard deviation and the test (one sample T. Test) on subjective value of 5% with using the coefficient (cronbach alpha) to examine the credibility of the 21 questions which covers all the 3 research hypothesis .
The questionnaire credibility coefficient is 71.9% which are more than its acceptable minimum of 60% of the coefficient (cronbach alpha).
This indicate that the static result of the questionnaire is good which conclude that the controlling on bank performance confirm an important and active role. In addition, the research also gave a group of recommendations which are: The bank must adopt the principle of sharing and make incentive to employee to prepare the Discrectionary budgets and make comparison between what the planning and the real performance is.

The research aims to find out whether the technical use in the banking business leads to banks compete with industry, has been selected a sample of the Iraqi commercial banks, they are all from the Middle East, the Iraqi Investment Bank, Man sour Bank for Investment, North Bank for Finance and Investment through our study, conducted this search three banks as a sample has been distributed to customers by questionnaire (39) form, which includes 11 questions to know you departments of these banks realize the impact of technology in the banking business? The level of this realization? How can employ technology in the success of the banking business, then the analysis of the form questionnaire, which was distributed to banks and customers research sample included three axes (the technique used size, the cost of the service, the time it takes for banking services), To indicate the relationship and impact between the independent variable (technical) of the banking industry and the dependent variable (time, cost). and finally was reached notable results, a non-use of some Global techniques to prevent the payments system to counter the threat of electronic crimes committed with
the new and the computer and the Internet.

The success and progress of organizations nowadays is achieved through the ability to provide products' designs that meet customers' requirements and fulfill their satisfaction.
The research wasa problemcamein the company's inability to competitionand declining demandfor its productsand the deterioration ofthe proportion of salesandprofits, SoThe main objective of this research demonstrated in the effort to improve the quality of the designs of products offered to customers in order to make them happy and maximize their satisfaction from to use the Kano's model to build customer's matrix [the first matrix of the total matrices six quality house] since the main adoption the mechanics of the Kano's model is reflected positively on the construction of the first matrix (Voice of the Customer) and this matrix are the basis on which whereby the rest of the matrices tool (QFD).Hence theimportance of the researchto directthe thought ofthe top managementof the companyis developing adesire tocustomer needand satisfactionwithin the strategicplans andthe design oftheir productsin line withtheir needs, which contributes to thedifferentiation oftheir productsand thus improvesits competitive positionin the market.
The Electronic Industries company was selected as location for research Company, The research society all the company's products and selected as a sample Laptop product and used of the Kano's questionnaire in order to classify customers' requirements to attributes of (Kano) to give priority to the ones that increase customers' satisfaction, this sample included (50) of company's customers for the product of research sample.
The research concluded to many conclusions, the most notably is the weak attention to hear the voices of the customers, which resulted in weakness of the exact identification of their requirements, as well as the lack of interest in applying the modern tools of quality management in the process of product design, such as Kano's model and (QFD) tool, which reflected the weakness of the company's ability in enhancing the quality of their products in spite of the availability of adequate environment and physical and human potentials for applying these tools and the many benefits the company may achieve as a result of this application.

The research aims to identify the extent of the use of information technology in the library and the impact of information technology on the level of service provided in the library and the performance of employees in terms of improving the service provided to the beneficiary that, use the survey method and adopted a questionnaire distributed to the research sample, amounting to  47  beneficiaries. The research found a set of conclusions and was the most prominent of the following 
1-Most beneficiaries agree that the use of the library for information technology has a significant impact on improving the service provided by them to the library where the overall average for their answers relating thereto 4.05 and the percentage of positive answer 81% 
2. The use of information technology helps the beneficiary in the selection of information that meets the needs of reaching the overall average according to the research sample answers 1.032 intensity amounted to answer for users  80.4 underscoring the importance of effective information technology and its role in meeting the needs of beneficiaries.
3. The statistical test showed that the results of the provision of counseling services illustrate the use of technology have an impact in improving the services offered by the libraries also provide a number of computers have an impact effective in improving the service desk, where the intensity was the answer users  96.2which shows its importance to the beneficiaries.
The most important proposals that were developed as follows 
1. The need for the use of information technology in all the library services offered because of their prominent role in the improvement of services and meet the needs of beneficiaries 
2. The need to provide counseling services describes the use of information technology for a prominent role, which is to improve the services provided by libraries 
3. The establishment of the library to provide a sufficient number of computers which is commensurate with the number of beneficiaries, leading to improve the services provided through the use of information technology

In the contemporary history, forensic accounting is one of the controversial and critical issues . Its important appeared due to the appearance of financial disaster and crimes. This has led to the necessary adoption and application of forensic accounting by jurisdiction and the entire related authorities which facilitate the process of litigation. Additionally, this application of forensic accounting is more likely to reduce financial crimes, protect public welfare from exploitation and shrink the manipulation of financial statements. Consequently, it can be ranged as both profession and academics at the same time. Another significant reason for the existence of forensic accounting could be the increase financial, commercial and economic fraud.
So this research attempts to illustrates the possible definition of forensic accounting, its procedures theoretically and how they contribute in the provision of accounting information to the jurisdictional authorities, explain the characteristics and significance of forensic accounting.
The consequences of this research confirm that the selected employees, who work in the field of accounting in the Kurdistan Regional courts, have potential probability to determine; the significance of forensic accounting; its positive impact on the financial statement manipulations.