Iraqi Journal for Administrative Sciences

This research related to a new method for evaluating banks performance that are called (Uniform Bank Performance Reports).This method is used in U.S.A by some governmental agencies that interested in controlling the banking system there. These reports regards as analytical tool used to control banks and to examine its performance. It shows the controller the effect of management decisions and economic conditions on bank performance, with respect to earnings, liquidity, capital adequacy , asset-liabilities management, which gives the management of the bank and the controlling agencies best understanding and more clear glance to the financial position of the bank that is evaluated.
The way of preparing these reports is based on grouping included identical banks in groups according to some criteria ( as the volume of assets, capital, or the year of establishment, or any criterion that assigned by the examiners then to use uniform measurement to evaluate these banks by financial ratios or by sums and to compare them with the peer group that the bank lies in.
This approach can give a more clear view about the bank when it compared according to uniform criteria in a framework that contains all banks that are peer to it.
The research contains the assessment of the problem which represented with the fact that the performance evaluation process in Iraqi banking system is very weak. And to show the importance of this process to the banking system. then to review the (UBPR) method and its component . and to examine it( according to the available data) on some Iraqi banks after dividing them on peer groups Including governmental banks as the first group. And the private banks that divided in tow groups according to its capital. Then the Arab and foreign banks as the last group. Then to test the results to know the usefulness of its usage according to the conditions of Iraqi banks , the information that are available about them and the level of disclosure by them.
The research ended with some conclusions and recommendations.

This study aims to identify the impact of commitment to social responsibility and business ethics in the Jordanian commercial banks on financial performance, and the extent of the difference between the commercial banks of Jordan in the practice of social responsibility and business ethics.
Has been developed theoretical framework for the study by reviewing the literature in the field of social responsibility and business ethics, the elements have been identified to measure the variables of social responsibility and business ethics, and used 4 indicators to measure the financial performance variable, Were collected preliminary data for the study through the design of identification especially for this study and distributed to a sample of 500 employees in 5 commercial banks selected sample representative of the commercial banks of Jordan, was recovered 480 to identify them and the exclusion of 30 questionnaires to non-viability, as analyzed through the use of statistical methods the various indicators of descriptive statistics to describe the reality of commitment to social responsibility and business ethics in commercial banks, and statistical methods Alastdala to analyze the relationship between independent variables and variable financial performance.
The results of the analysis that there is a clear commitment by the departments of Jordanian Commercial Banks included in the study of social responsibility and business ethics, and the presence of statistically significant relation strong between a commitment to both social responsibility and business ethics and financial performance of commercial banks, as shown by the existence of differences in the degree of commitment to the commercial banks responsible social and business ethics in its dealings and banking activities
Based on the findings of the study the researchers recommended that further research into the relationship between commitment to social responsibility and business ethics and indicators of non-financial performance of banks and the development of a Charter of commitment to social responsibility and business ethics and intensify the training of personnel on the use of technology to customer service and behavioral aspects of banking.

The product development a key determinant for the success of the organization, as the development of a portfolio of new products is a key factor to achieve competitive advantages research aims to test a model for the development of new products which have been tested on a sample of (19) manager in the lab clothing menswear / Najaf. Find has adopted the viewpoint-based resources, as the development of new products is a function of core technological capabilities, and marketing, and organizational. The results proved the existence of a positive impact of technological capabilities in the development of new products, while not indicate the results of the research about the existence of the impact of the marketing or regulatory capabilities, as well as having a positive impact for the interactive effect between the technological and marketing capabilities to develop new products. The research was presented a set of recommendations notably attention factory management towards the development of capabilities fundamental technological through increased attention activities of research and development, training and allocation of staff in my area border or as it is called gatekeepers (Gatekeepers) Balvdila from adopting entrance TQM by factory management .

The aim of this study is to evaluate the accounting for interest rate swaps and develops a theoretical Framework for analyzing the accounting for swaps-including the identification of specific conditions under which an interest rate swap would quality as a hedge. Three different accounting perspectives on swaps-synthetic instruments (current practice), refinancing, and separate instruments-are described.
Issues addressed in the paper include recognition of swaps at inception, recognition of gains and losses at terminations of swaps, and disclosures of information about swaps.
One of the major conclusions of the study is that, to be consistent only swaps that meet all the hedging criteria of SWAPS 80 should be treated as hedges.

The present study sheds the light on the continuous improvement technique,being one of the modern techniques of managerial accounting, in response of the developments of the contemporary business environment, and explaining the possibility of making use of it by the economic units this aims at enhancing the competitive ability by way of finding suitable approaches to improve the value of their products.
To achieve the aim of the study, it has been hypothesized that applying the continuous improvement technique and its approaches to the company (the sample of the study), which faces extreme competitive conditions, would lead to the improvement of the value of its products by reducing their costs, increasing their quality and achieving the competitive advantage.
Finally, in the light of the results reached at, the study has set a number of recommendations.

Global financial crisis is the subject of important topics in recent times as a result of its recurrence in the capitalist and developing countries , and this crisis is one of the most serious crises and came with negative effects on the global economy.
Thus the study began with the premise that (no influence of global financial crisis on securities market indicators in sample) .The study aimed to identify financial crises and detect the causes of the current financial crisis (2008) as well as learn about the reality of Arab capital markets and identify the impact of this crisis on Arabic financial markets of the countries selected sample
The study have reached several conclusions including that all the Arab stock market indices effected in (2006) as shown by these indicators meet most of the negative growth rates in that year demonstrating that the roots of this crisis were being found befor year (2006).
The study found several recommendations, notably strengthening the possibility of developing a joint Arab action in building an integrated system of checks and surveillance organizations contributing to the advancement of the status of supervision and internal and external control of financial and banking sector in Arab countries.

Internal Control is the Starting Point when The prepares Audit Program and determine the Volume of The Examinations and Tests be Area for The Application of Audit Procedures The Auditor must therefore be Informed and Fully aware of the Strength or Weakness of The Internal Control System and work on the Study and Evaluation. If the Internal Control System is Strong and Solid, The Auditor shall reduce the Volume of The Tests and Whether The Internal Control System is Weak shall Increase The Volume of Tests when using The Style of The Sample Statistics, but if does not have A auditor to Study and Evaluate The Internal Control System, it means there are Gaps in The Accounting System and Mean The increase of Embezzlement , Theft and Fraud, so this Study was focused on The Necessity of having The auditor a clear Vision about The Nature of The Internal Control System Applied in Economic Unit, and identify Weaknesses or Strengths in order to possess The ability to select and determine The Volume of The Sample Audit Correctly and Appropriately, and thereby to reduce Errors and Risk, which is Located on The Auditor\'s Responsibility for that Summarized The Research Problem not taking into Account The Strength or Weakness of The Internal Control System Applied to the Sample Unit when determining The Volume of The Sample Audit by The auditor.
The Objective of this Research is to identify the most Important effects that can be induced Strength or Weakness of The Internal Control System to determine the Volume of The Sample Audit in the Economic Units and Description and Diagnosis ,Independent and Dependent Research Variables and represent of Internal Control System and The Volume of The Sample Audit and analysis of The Correlation Relationship between The Variables of Research. The Research has come to a set of Conclusions and Recommendations represent the most Conclusions: The Showing of Search Results through Statistical Analysis of that Internal Control System Variable got on The Weight of a relative amount (69.866%) and Coefficient of Variation (25.824%), While the Volume of The Sample Audit obtained on the weight of a relative (80.132%) and Coefficient of Variation ( 25.629%) and the back of this clear from the answers of the Research Sample, and revealed the Results of the search for A correlation Strong and Positive between The Independent Variable (the Internal Control System) and The Dependent Variable (The Volume of The Sample Audit), amounting to (0.965) through the Simple Correlation Coefficient. The amount Coefficient of Linear Regression (1.098 = ) at the abstract level (5%), which demonstrates the effect of the Internal Control System Variable to determine the Volume of The Sample Audit, while the Value of Coefficient of determination (R2) of $ (0.931) is able to explain what Percentage of (93.1%) of the changes in the Volume of The Sample Audit, and the remaining amount (6.9%) is attributable to the Contribution of Other Variables. The most Important Recommendations are: it is necessary to have an Auditor Expertise and Sufficient Experience in the use of Statistical Methods in the Selection of Sample Volume, Verification of the Objectives developed by the Management of Economic Unit in the Internal Control System to protect Assets from Theft, Embezzlement, Fraud, and the need for attention, Department of Internal Control through training and rehabilitation of the Staff of this Department, supervision and determine the Degree of Independence.

Aims on current research to recognize the reality of the policy of developing & Maintenance Human resources amount effect the phenomenon of the individual feeling of the employee in the expatriation in his work environment a an important and valuable source in all sectors in general and in the industrial sector specialty .
The sample of the research was formed from (50) per capita than those in level organizatational first, second and third in the General company for mining industries and aquatic Insullation in Baghdad and a questionnaire was used as a tool for collecting the data and the researches depended on the(spss)program for processing the data.
The most important conclusion is the success of the(HRM) in the mentioned company in its developing and Maintaining policies of the Human resources which participated in rasing morales of the employees and enhancing their belonging and making them more enthusiastic and less feeling of alienation.The research end with many recommendution one of wich was encouraging the Iraqi idustrial organizations which are seeking creativity and innovation to increase the freedom of the employees in expressing their openions and enlarge their participation to creat a situation of neation and embalance among the parts of the organization and transplant of trust and confidence among the managers and the employees increase loyalty and belongingness for them.

Evolution The strategic is comprehensive style to evaluation the presentation because it is a basis component from element from elements management process and completed the control process.
Therefore, it is contribution in progress presentation the data and information which using in measuring the extent achieving the company objectives in long term.
The research aims to showing the basis role for evaluation strategic presentation in progressing the helpness to management by using complete introduction as balance scorecards where it\'s contain on measuring mark financial and non financial. It represented (Financial Perspective, Customer Perspective, Internal Operational Perspectives, Growth and Learning Perspective).
The Importance for research comes from using this marks in from which contribution in observe the strategic point and working for company preventative.
From important conclusions which research by this research, the evaluation presentation strategic process in companies as a process to show successful extent and ability on achieving its aims and discover on achieving extent progress in improvement and the activities through follow limited and executive the necessary requirement to achieve that.
We consider the evaluation process the strategic presentation is one of steps of decision marker. Which represent the basic for prevent the deviation in management behavior, because its representative will be faced for long term evaluation.
The most important recommendations which recommended by the researchers using Evaluation strategic representation as management process for insuring from correctness management process , Through depending on group of measurement and financial and non financial marks which reaction and connected with measurement to show the result of organization labours.

In this paper the problem of scheduling n jobs in a single machine is considered to minimize the total cost of sum weighted completion time, maximum weighted lateness and maximum penalty earliness (i,e to minimize the multiple objective functions ( )). The Particle Swarm Optimization (PSO) methods are applied as new local search method on a set of randomly generated problems to solve machine scheduling problem with multiple objective functions. Comparison studies are made between PSO and Genetic Algorithm (GA) to show which one is the better method in applications. In addition, tuning the parameters of every method has been suggested in order to improve the application of every method. A new style of development steps has been proposed to achieve good convergence in application. Since our problem is NP-hard, we propose a new heuristic method like particle swarm optimization to find near optimal solutions specially when the number of jobs exceed the ability of some exact methods like Branch and Bound Methods (BAB) in solving such problems.
Last, the two proposed local search methods results are compared with complete search method in solving problem like machines scheduling problem. Computational experience found that these local search algorithms solve problem to 2000 jobs with reasonable time.

In this paper we give some definitions and basic concepts related with 3-normed space like we give definitions of closed subset, closure subset, bounded subset and equivalent norms. Moreover, we prove every Cauchy sequence in 3-normed space is bounded and a Cauchy sequence is convergent in an 3-normed space if and only if it has a convergent subsequence. Thereafter, we generalize this facts to fuzzy 3-normed space

This paper is concerned with problem of comparing different estimators of the scale parameter of two parameters Weibull distribution where is ( ( shape parameter and is scale parameter and then comparing the efficiency of the estimators which are maximum likelihood and minimax estimator with (quadratic loss function) and (modified linear exponential loss functions) the comparison was done using simulation procedure with different sample size and values of parameters ,on the bases of simulation experiment we conclude that minimax method with quadratic loss function was the best method at all sample size and values of parameters.

Strategic performance evaluation is one of the most important duties of the high management because of what organizations face of increasing pressures which originate from the dynamicity of changer in the environment of these organizations . specifically in the last three decades .
These very rapid changes led to the serious need of a different view to the process of strategic performance evaluation . this need fulfills the present requirement and suits the increasing changes of the environment . Anew away of performance evaluation emerges namely the balanced scorecard as a way which depends on non – financial indexes in addition to the classic financial indexes.
The study aims of knowing the results that can be achieved if this way of strategic performance evaluation is used in one of the Iraqi local banks , namely Elaf Islamic Bank . The study presents a number of recommendations in the light of the results reached at .