Journal of Kirkuk University For Administrative and Economic Sciences

Abstract Abstract
The organizational climate of great importance in the management literature it is gain interest of researchers and in the theories of organization behavior, so the organizational climate is a group of features and distinguish the internal environment of the organization that employs individuals to influence their values
and attitudes and awareness greatly help the organization to acquire the personal character that distinguishes it from other organizations. As well as the organizational climate determines the success of the organization significantly, while the weakness lead to the failure of the Organization .
as will as it show, the importance of examining the organizational climate as an element necessary for achieving convergence between the objectives of the organization and the objectives of its employees .
Hence the study came to examine the nature of the organizational climate in the researched organization / University of Tikrit, climate in the study divided into four sections , The first of which was devoted to the study's methodology ,while addressing the second section the conceptual approach that covered the theoretical framework of the study, The third section has deals with the analytical aspect of the organizational climate and its elements in the researched organizational, The study concluded the most important conclusions, which paved the way for a number of recommendations in the fourth section.

Abstract Abstract
The starting point of consumer behavior study is stressed on procedures which are concerning with product from view of point of consumer. So he must find what the consumer need with regarding to social responsibilities in marketing activities. The importance of consumer behavior comes from many of personality variables and internal and external environment variables which are affect on consumer reaction, abilities, feelings and his thought in time period. This study aims to find factors which are effect on consumer behavior as internal and external environment variables.

Abstract Abstract
The philosophers are disagree about the concept and how the emergence of knowledge and it`s rights, with regard to knowledge of accounting mentioned in the Quran that they appeared at the time of Yousif, and installed historically refers to its inception in the Covenant, Babylonian and Sumerian civilization in Mesopotamia and then moved to other civilizations. The developed such knowledge, according to the ideas and business trends and the evolution of Economic and Social Sciences, operations Research, industrial and information and communications. In a time where the world today, the movement of a dynamic and lasting revolution of information inherent to the communications revolution and became the use of electronic feature of the times and become a knowledge resource, comparable to natural resources, but surpass, became equipped with information should be familiar with economics and accounting, operations research and systems analysis to be made a rational decision. As the knowledge of accounting generates information from two sources analyzes the appropriate costs and analyzes costs strategy, it became a trend towards the use of quantitative and qualitative information requirement is necessary and at the same time increased the need for knowledge of accounting and information electronic as a result of intense pressure to reduce costs and maintain competitive position. This requires coding knowledge of accounting to be able to process the appropriate information in a timely manner and in a form that supports the competitive advantage of the company because it will enable them to make rational decisions. And it enables the importance of this research demonstrate the importance of documenting and coding knowledge of accounting and its role in supporting the competitive advantage of the company. As the problem of knowledge of accounting is currently focused on the non-adapted in harmony with the strategic perspective of the economic units in an environment of e-business.

Abstract Abstract
The regular development for informatics via internet and its spreading and expanding , had very impact in respect of local and global business world . Then the achievement of transactions and deals electronically , became real thing , when many business moved from traditional channels to more flexible easier channels . From here , it became more clear that electronic commerce system could be ideal tool to improve transaction implementing through many developed communication network , these improvements could make an effect , customer satisfication and speed exchange .
In purpose of achieving lake these targets , then the accounting aspect requests more interest with many other aspects , because it is more influence with developments which made in information and communication technique . This leads to more developments and very big jumps in accounting , which is no confined to registration classification , summarization and examination in conclusion accounts about activity result , but developed to be a system for information aiming to produce different information for their users from outer and insider parties in respect of making discions then it became social technique touching all the economical , social , and technical variables ,and showing their accounting reflects clearly. In order to show the interesting of this study ,and resolves its problem , so it has been divided into some sections,the first deals with electronic commerce concept and its nature, characteristics ,and classifications, while the second section argues showing the accounting under electronic commerce with all aspects, the third one has devoted to future conclusion .

Abstract Abstract
Most of developing countries Facing problematic in providing the resources necessary to finance the investment process, and suffer from a decline in average per capita income and low rates of growth in gross domestic product compared with developed countries , and thus low levels of investment, which lead to causing a deficiency in funds needed to finance development, so headed towards the international finance market through foreign investment, both direct and indirect to bridge the gap between domestic savings and investment, where India has seen liberal financially in 1991, representing in economic reform policies, is following floating exchange rate regime and the lifting of trade restrictions and address the imbalance in the balance of payments and the expansion of privatization processes, All this has helped in attracting more foreign investment, including portfolio investment, which rose as a proportion of total foreign investment from (3%) in 1992 to (85.9%) in 1994, the study showed a positive relationship between indirect foreign investment and many economic variables in India, such as gross domestic product, money supply (the narrow sense) , savings and the level of prices and consumption.

Abstract Abstract
This paper analyzes the functional relationship between Honesty and the Hidden Economy.By using Granger test of causality we find that the relationship between Honesty and the Hidden Economy , is reciprocal. And by using the nonlinear multiple regression we find that the Hidden Economy increases Honesty, we also find that the Honesty increases Hidden Economy, in a sample of 132 countries for the period 2005-2007.

Abstract Abstract :
The main objective of this study is to application one of the important multiple linear regression models for each road which is chosen in Suleimani city, and then application the pair wise multiple comparison procedure duncan and Least Significant difference (LSD) to explain the most effectiveness (LSD) and the most effective factors in four main roads in Suleimani city which choose randomly. The noise measurements at (9) Periodic times: morning peak traffic (6.30 – 9.30) hours divided in four periodic times, afternoon peak traffic (1.30 – 3.30) hours divided in three periodic times, and evening peak traffic (6 - 8) hour divided in to two periodic times.

Abstract Abstract
This paper tackles with one of the multivariate methods in digital image processing, namely (Principal Component Analysis) (PCA) to extract useful information and Texture Enhancement by reducing the dimensions of images. A Multivariate Microscope Image of cell nucleus of wheat and satellite image of Erbil was used. It was concluded that, (PCA) can show information on(components and nucleus cell ... etc.)and information on (changes developments in land cover, buildings and forests of the city), the first component interpreted (97.67%)(99.73),respectively of the total variance, giving clearer image of characteristics and information with a (2.33%) (0.23%) loss (noise).The loading values of PC'S assisted in clarifying the distribution of image elements (pixels) so that elements with similar characteristics appear homogeneous cluster, that enables to identify and determine regions of interest (ROI), this supports specialists to increase the understanding and interpretation of the image.
Key Word: Principal Component Analysis (PCA), Image Processing, Texture Enhancement, Region of Interest in Image (ROI).

Abstract Abstract
In this paper discuss the use of artificial neural networks multilayer feed forward, which are training using and Extended Kalman Filter (EKF) algorithm one and training Back propagation algorithm standard way then compare them by using two types of data which are the original data represent time delay of the network (Aria phone) for telephone communications and simulation data. The results confirm that EKF approach is faster to the period time steps to train the neural networks compared to the second way.

Abstract Abstract
The HACCP concept is one of the developed and modern concept within food industries in recent year , the system is concern about food safety though determining critical hazard which may harm food safety in any manufacturing and distribution chains phases , so the HACCP is can be consider as a global system developed by food manufactures to raise standards of food safety and quality generally .
The HACCP system purpose is to providing an effective and practicable management tools for identifying food safety hazards and ensuring that adequate controls are in place which includes suppliers ,equipment makers , packaging , services providers farmers , food manufacturing process , and retailers organizations.
the importance of this research comes from its concerning with applying serene principles of HACCP system concept and identifying hazards which may harm production process in Mosul .