Al-Rafidain University College For Sciences

The banking sector is a cornerstone of the national economy because of its large role of economic development of a country, which requires the advancement of this vital sector and to raise the awareness in the accompanying to survive and grow. This research has dealt with affects of ethics on the quality of banking service from a financial perspective. It has also saught to achieve a number of applicable and cognitive goals through the selection of (10) Iraqi private banks. For assessment theperiod of the research extend from (2005-2014) . the dialectical relationship between the (ethic) and its impacts on banking service quality assessed through a set of questions.
Two main hypotheses were formulated to reflect the correlation between the variables discussed in order to achieve the objective of the research. These hyptheses reflects that there is no morale coorelation between ethics and quality of banking services.
The researcher recommends the need to adopt to changes in the banking ethics and its dissemination to the community as they have a major role in improving the quality of banking services

There are many accounting practices used to adapt accounting numbers that is produced by the accounting system; these practices may raise the accounting profit, reduce it or keep it at the same level. These practices might be ethical or not ethical. Such practices used by corrupted people to cover corruption. Many tools are used to cover all the financial statements. The study proved that all these practices used in the Iraqi environment by its different tools to cover corruption. The study also proved that one of the ways to fight financial corruption is through fighting of its different tools such as: changing accounting numbers, fraud, cheating and adapting accounting numbers. The study came out with some recommendations

The insurance industry is an important and vital part of the components of financial activity in the economies of any country. The size of its importance and role in the protection of property and individuals and organizations has raised the interest of the financial and scientific institutions to grant a special status to this industry, and to boost interest with contribution from intellectual centers to support it with studies and ideas for better advancement of the insurance industry.
These studies will keep insurance in pace with the technological developments and accelerates change in life style. Such expansion in insurance industry necissates a deep study and evaluation of the risk management. Insurance companies are always subject to variable dangers in exercizing their coverage of the practice of general insurance an re-insurance program, investment, crises, leakage of Experienced staff and others.
Therefore, it is of high importance to study and to understand the risk management to face imposing dangers and change the path for a better achievments of the goals of insurance industru.
In light of this, a researcher at the subject of her research dealt with (the role of risk management and its impact on the insurance from the fire). This study has been carried out in the national insurance company to test a sample of the managers of the branches and sections of the company, the questionnaire form has been used as a means to collect information, and test the hypotheses that paid attention to the existence and effect relationship between variables. In order to test the hypotheses, statistical means are used to reach certain results.
This study concluded a number of conclusions. The most important, is the correlation and impact between the role of risk management relationship and securing the fire in the company in question, and the results were identical with the research hypotheses.

In order to reduce the using of brick as a primary material for nonbearing walls construction, many light weight system having a low heat transfer coefficient (consist by 100 mm thickness from limestone takers ) has been suggested
These suggested samples of walls have been chosen according to the weather condition of Baghdad city (L= 33.2N0 ) at the day of (21) of each month (during the year of 2012), comparing their thermal performance with that of traditional classical walls which consist mainly from a 240 mm thickness brick. The results of study shows that using the combined system (consist of three layers from compressed wood, thermal insulation located between each layer, and an air gap of 50 mm thickness) will provide a saving in energy of 42%, 39%, and 41% for summer season, winter season and annual, respectively. Moreover the results shown that using the gypsum board instead of the compressed wood, the saving in energy will be reduced to 27%, and 6% at summer and winter season respectively. Using the rough ceramic layer for outside covering of the walls, will save energy about 35% and 6% at summer and winter season respectively with an annual saving about 22%. While using the smooth ceramic layer for covering the walls will save energy 17% , 9% and 31% at summer season , winter season and annual saving respectively .
The weight of the suggested wall is reduced by range of (7% –13% ) as compared with the traditional wall ,in addition to the cost of construction was noticed to be less by 27% as compared with the cost of the traditional wall

The research aims to evaluate the role of self-performance through the goal criteria of (leadership, people, knowledge, processes, financial) in the achievement of organizational effectiveness in accordance with the dimensions and the relationship between them, as the research problem in the mistaken belief is that the performance evaluation activity is unhelpful and generates a lot of tedious data. The fact that performance evaluation process is one of the main tasks of the work of the Office of the Inspector General, according to the Order (57) for the year (2004), to reach the target organizational effectiveness in accordance with the approved criteria for evaluating performance, encouraged the researcher to select a sample search of the Inspector General's Office staff, amounting to (73) approved questionnaire was used. Statistical package SPSS has been used in data processing and analysis. In the light of the conclusions drawn by indicating significant moral relations positive between research variables, the most important conclusions of the interaction of the staff with the adoption calendar self-performance and standards that bold reliance being to ensure compatibility with the overall objectives Office. It has been formulatig a number of recommendations, among which was the need for office staff interaction with the importance of work in accordance with the approved standards globally to evaluate self performance, because of its impact on the interaction with them on the ground to get to the target organizational effectiveness and that sensitize the top management of the positive and follow-up activities associated with it and reports generating from it. This will provide ground and realistic performance-enhancing activity at various organizational levels

Dramatic changes in contemporary business environment as a result of technological developments and the globalization of trade has led to increased interest in environmental quality, putting one of the elements of competitive advantage in the market because customers prefer environmentally friendly products or low-impact on the environment and society prefers companies that preserve the environment and the continuing durability. The environmental quality costs as those costs that occur to prevent low-quality environmental occurrence or are those costs that occur as a result of environmental quality costs in the economic units. Therefore the measurement of environmental quality four categories of prevention; avoid, internal and external failure; contribute significantly to the improved performance of environmental and economic units and continued durability. Therefore, the study aims to measure the environmental quality costs in the economic units and the statement of its impact on the rationalization of environmental performance based on a set of indicators, which have been applied to study at the refinery, of one of the leader in the oil field companies, which is considered its most dangerous polluting activities to the environment of Iraq and so urgently to need to streamline environmental performance.

Mangers may rely on temporary employees according to public interest side by side with those on permanent bases. Different Legislations were discussed and compared in dealing with temporary employees. Some considered them on equal bases and subjected to same rules that govern their rights and obligations in the Egyptian, Jordan and Lebanon legislators, while the French and Iraqis do not treat the employees-permanent and temporary differently. In France, the temporary employee's rights and duties decided by special legislations with minor differences from the permanent ones. In Iraq however multi legislations dealt with this matter according to the dissolved RCC, Ministers Council decisions, Pension law of 2014 which limited pension rights to these contracted with the government who possess the qualifications for appointment.
Despite the many legislations dealt with this matter, yet they do not deal with all rights and duties of the temporary employees, they also undermine cases of government workers daily allowances. Other legislations are still pending neither suit the present conditions of public employment which ought to be dismissed … a situations that require amending legislation that treat government employees justly

The internal arrangement of the production lines is particularly important because it actively contributes to the increased efficiency and effectiveness of the production lines and contributes to reduce the loss in time and financial resources. The study aims to identify the methods used in the order of production lines and evaluate and examine the role of the internal arrangement of the production plants to increase production efficiency through the optimal investment of time. In the practical part of this research, one of production factories have been studied through follow up technological path of the production process, and to determine the times for each station and find out the reasons for the delay in the production process and measure production line efficiency. Re-arrangement has been reached to the possibility of reducing the number of stations so that it leads to increased efficiency in the production line in theory, for the factory.

This research is assessing the level of strategic planning and impact to the practice of human resources management. This research was conducted in the general company for leather industries.
The researcher adopted the method of exploratory study. (60) employees are included in the study, the form of (4) of them are neglected. So, the final size of the sample is (56) employees.
The questionnaire was used as a primary tool for collecting the required data. In order to achieve the research objective, two main hypotheses were adopted. These hypotheses reflects the impact between strategic planning and human resources management. These hypotheses are tested using (SPSS: V-17) depending on some statistical metods such as (arithmetic mean, standard deviation, Spearman correlation coefficient, and simple linear regression)
The reseach concluded that the strategic planning has a significant correlation and impact relationship with human resource management practices. Finally, the researcher made a set of recommendations that focused on the need to develop the strategic plan through human resources management practices

This research deals with the scientific aspects of zakat (Alms) and taxation and its role in increasing state revenues. It also aims to answer the following questions: ( Do collecting Zakat reduce state revenues from taxes?. Can the Zakat reduce the ratio of public spending in the state budget and increase its revenue? ).
The researcher adopted the descriptive analytical procedures to present the aspects that serve the study
The most important findings and recommendations are: The need to conduct extensive studies on the financial system in Islam in particular the Zakat as important and effective financial, social and economical tool that deserves attention.

Information is very necessary. The huge quantity of information on the Internet makes text summarization research increase rapidly. Text summarization is the process of choosing significant sentences from one or multi-document without losing the main ideas of the original text. In this paper a new multi-document English text summarization was proposed, which is based on linguistic and statistical features of the sentences. The extracted features fed to the fuzzy logic system, then the Apriori algorithm used for association rule extraction. The proposed model is performed using dataset supplied by the Text Analysis Conference (TAC-2011) for English documents. The results were measured by using Recall-Oriented Understudy for Gisting Evaluation(ROUGE). The obtained results support the effectiveness of the proposed model.

This paper presents modifications on AES algorithm to improve the security of Standard AES, the improving has been done by three modifications. The first modification use key-dependent dynamic S-box (10 S-box) instead of static S-box (1 S-box), that used by Standard AES in order to improve "confusion" properties represented by Byte Substitution layer. The second modification use key-dependent variable values for shifting "state-matrix" rows process instead of fixed values that used by Standard AES in order to improve "diffusion" properties represented by ShiftRows layer. The third modification is by using two keys instead of one key that used by Standard AES, both of them used for encryption and decryption process instead of one key that used by Standard AES in order to improve the general structure and key generation algorithm of AES. The Modified AES tested and evaluated by five scales (Basic Five Statistical Tests, NIST Tests Suite, Encryption Run Time, Brute-Force Attack and Cryptanalytic Attack) to prove the functionality of modifying.

The objective of this paper is to highlight the possibility of solving problems corresponding to "the concept of a flexible optical access network." The entire network architecture has been accomplished using the OPTISYSTEM development environment. The WDM-PON system architecture is based on two cascaded Array Waveguide grating (AWG). As compared with standard bidirectional WDM-PON, the system presented in this paper is low cost and more effective. Performance analysis of (NRZ, 0.6 RZ, and 0.8 RZ) modulation formats for both downstream and upstream and the effect of fiber length in them has been investigated. Two different filtering types of AWGs (Gaussian and rectangular) have been evaluated and their effect on the performance of the signal has been compared. Downstream and upstream signals performance was evaluated and optimized with respect to the bandwidth of AWG and the extinction ratio of the downstream signal.

Non Local Mean (NLM) filter has attracted great attention within the images and signal processing field especially in the last ten years. The main contribution of this paper to the field of biomedical signals processing is introducing the straightforward application of the fast NLM filter to EEG signal contaminated with "Additive White Gaussian Noise" (AWGN). The performance of this filter is analysed by evaluating its optimal parameters. All the tests are conducted using actual EEG signal captured from human brain. The performance of this filter is determined using "Output Signal to Noise Ratio" (SNRo) and "Cross Correlation" (CC) criteria. The NLM filter exhibits excellent performance in rejection the AWGN from the EEG signal.

Combustion processes are the primary sources of air pollution. Measures are taken to reduce emissions from combustion processes. This paper is an experimental study of the effect of spray angles on the emission of pollutants from a continuous combustion chamber using the liquid fuels (gas oil). The angles of spraying studied are 30°, 45°, and 60°. The pollutants CO, SOOT, and NOx are measured. The results showed that the emissions at 45° were less than that at 30° at the corner of 30°. This reduction in emitted pollutants was due to the decrease in droplet diameter associated with the increase of the spray's angle. Better atomization and mixing in this case improved and the mixture is more homogeneous. However, this caused higher temperatures leading to increased rates of emission of SOOT and NOx. The greater the angle of the spray displays, droplets diameters decreased, and the amount of evaporation increased producing higher combustion temperature and decreased emission of CO. However, this caused an increase in SOOT and NOx emissions.