Journal of Kirkuk University For Administrative and Economic Sciences

Abstract Abstract
The research in the target key him showing how to be aform of finacing chosen (balrabh with held) the impact on corporate pro fitability- and the assumption of president mvdha arelation ship moral significance specialist of internal financing retained profits and profitability in the companies – so the search on the analysis of the rates of detention profits in the companies examined – and then analyze and discuss the indicators of profitability for these companies during the search time period from (2003-2010) and was amoral test results using statistical analysis (ANOVA)-containg the coefficient of determination (R2) and test (F) and test (T). based on the results of the analysis was reached as aresult of the president to the effect that the rates of detention profits significant effect on indicators of profitability in the companies researched- and the piece- the most important recommended by the researcher is the need of focus the entity to benenefit from the funding sources of internal profits retained for that source is the least cost- or rather non- existent cost among the different funding sources and what is aclear impact on company results.

Abstract Abstract
There is no doubt that people are all exposed to pressure or more or less but they dose not exposed all of the risks to the same extent, the response varies from person to person depending on personal growth and characteristics, composition and type of social environment where the individual and the Indeed slope unique in dealing with the events . and attitudes is also pressing individual differences between people in the motivations, needs and values impacts in one's awareness of the content of the work, it is likely that the person understands what work content perspective is different from what the same work understood by someone else and therefore had to raise the curtain and detection of the level of work stress to the community, and statements of the level of work stress to the most important group in the society that is the instructors staff in the Higher Education and this is not executed except the means of scientific research field, therefore we limit the aims of this research as the following :-
First : measuring the level of work stress to the instructors of Higher Education in the city of Kirkuk .
Second : the comparison between the instructors of higher education in the city of Kirkuk in the level of work stress variable according to the scientific title .
Third :recognizing the most influential source in the work stress have a higher education instructors in the city of Kirkuk .
In order to achieve the goals of the research , we used measurement of work stress (Al –Omeri ,2000 ), which was built by (Asker and others ,1986 ) wich is provided for Iraqi environment after showing to group of specialist arbitrators in the field of education & psychology science & Administration in order to a achieve its face validity and its reliability was certified through the ( test- re-test) method and it was (0.80 ) degree ,and we applied the test on a sample of 70 instructors of higher education in the city of Kirkuk, representing the percentage 11.9 % of the total members of the community and of ( 588 ) persons .
The treating of information as statistics is done by using (person correlation coefficient ) &( one sample t test ) , ( two sample t test ) ,kai square and the weighted average with depending on program spss(statistical package for social sciences ) the Research reached to the following results : First : The instructors of higher education in the city of Kirkuk do not suffer of work stress .
Second :The level of work stress doesn’t differ between the instructors of Higher Education in the case of the different of their scientific titles . Third :The most important source in work stress at the instructors of higher education in the city of Kirkuk is represented with the nature of work as the item got ( my ability and capability are not used with suitable correct shape) .
According to our recommendations and proposals
1- Promotion the motivation of the instructors towards the work by using more financial and moral stimulate .
2-Monitoring of personal and professional elements of thei nstructors of higher Education and development in order to meet future development
3- Excitation the creative capabilities of higher education instructors by the way of brainstorming and creating astimulating environment in organizations of higher Education to facilitate the creative process

Abstract Abstract
The financial Crisis has left important implications and results in the economies of the world and also in the nature of the global financial system the most important of these results is the emergence of the role of Islamic banks as institutions less affected by financial crisis and also as institutions supportive of financial stability, and these findings were due to the nature of the work of these institutions are compatible with the provisions of Islamic law in the methods and tools adopted in their work and on the contrary, for conventional banks (usury), which was a cause of this crisis, which led to the bankruptcy of many of these banks is that the latest increase in the demand for Islamic banking services as an alternative successful from the traditional model (riba) in the work banking. Therefore, the study tried to address the issue of financial stability and mechanisms to achieve in light of the data process and methodology and the foundations and principles underlying financial and economic system in general, and Islamic banks and the nature of their work, in particular, the study reached a set of findings and recommendations.

Abstract Abstract:
The research deals with important issue that are solutions and alternatives suggested to be determined by business institution in order to get up again after of financial failures because of cases that may face the institution through its proceeding work-life like Financial Insolvency ,Bankruptcy , Financial Distress , Financial Risk …etc, this Leads to inst . Financial decline . Among modern styles to solve these Financial problems what called Change Management , thus the research came to shed light on Financial decline concept and what are the Financial choices the institution can adopt in order to get up again through research question that can summarize the research problem ,most important ones are : What are the reasons of financial decline ? What are the proper financial choices that can be adopted to get up again . The research came with many important results : financial unequilibrium for in and out cash flows will lead the inst . fall in a series of financial declines . the business institution can depend on some financial choices concerning the change management to find out suitable financial solutions to make institution to get up again institution . on of those chose: Merger ,Bankruptcy Reorganization , re- structure of financial design …. , .

Abstract Abstract:
The research deals with important issue that are solutions and alternatives suggested to be determined by business institution in order to get up again after of financial failures because of cases that may face the institution through its proceeding work-life like Financial Insolvency ,Bankruptcy , Financial Distress , Financial Risk …etc, this Leads to inst . Financial decline . Among modern styles to solve these Financial problems what called Change Management , thus the research came to shed light on Financial decline concept and what are the Financial choices the institution can adopt in order to get up again through research question that can summarize the research problem ,most important ones are : What are the reasons of financial decline ? What are the proper financial choices that can be adopted to get up again . The research came with many important results : financial unequilibrium for in and out cash flows will lead the inst . fall in a series of financial declines . the business institution can depend on some financial choices concerning the change management to find out suitable financial solutions to make institution to get up again institution . on of those chose: Merger ,Bankruptcy Reorganization , re- structure of financial design …. , .

Abstract Abstract
Previous years witnessed , very huge jumps in information technique and wide spread world wide web applications , which resulted in large developments in electronic commerce . The complicated of electronic applications and data exchange electronically under electronic commerce environment made very difficult depending on measures and methods of traditional internal control because of no existing of paper documents and the difficulty of separation between duties and responsibilities and so on of phenomena which represent challenge facing the controller in electronic commerce environment in view of his ability to do his tasks depending on information technique procedures especially the internet . From here it appears the interest of the study in producing manners , procedures and new elements support the internal observer to make his duties under complicated environment , in order to show interesting of this study and resolving its problem , it has been divided relying on some sections , the first one deals with the concept of electronic commerce , its nature , characteristics , and fields , while the second section , specializes to show the internal control under electronic commerce environment with all its aspects , finally the third specializes with more interest conclusions which had been reached by the study and recommendations .

Abstract Abstract
an important tool in drawing their policies and an important tool in drawing their policies and
Accounting information a vital factor and an important axis in evaluating the companies performance and an important tool in drawing their policies and
making future decisions especially concerning the securities investment market it this information was prepared according to local and international criteria and standards and that make this information of quality and efficiency in using them. So that the proplem of this study is (how the suitble qualityof the accounting information and understand the importance of this informationfrom invesitors in making the decisions made by them unsound especially in the field of securities. This make benefiting from it is so limited. So, the study to manifest the quality of accounting information and its most important aspects, which reflect its objectivity, advantage and explaining its role in making wise investment decisions in securities field. To accomplish this goal the researcher depended on the hypothesis: "the suitable qualityof accounting information and understanhng from invesitors has a great effect on rationalizing investment decisions in the securities market".

Abstract Abstract In recent years, got a significant change in strategies of management accounting, especially in the areas of reducing costs and performance, it used the entrances of several of Kaizen ,Total quality management , Theory of constraints ,Re-engineering processes , Balanced Scorecard , Benchmarking , Management based Activities ,Value chain , Value Analysis and other However, all the entrance of these approaches have been used separately or integrated with another entrance and in a manner which focuses on reducing cost in the manufacturing stage or operation without paying attention to what is going on before and after that stage, the time which passes the product in a series of processes and activities starting from the research stage and development and access to the disposal of product`s scrap. These are called the product life cycle stages which differ in concept and perspective between the productor and the customer. Has attracted attention recently to reduction costs at all stages of product life cycle. And here lies the problem of the research in how to choose the appropriate approach to cost management and reduction is consistent with the form in which each stage through which the product during its life cycle, consistent with other approaches. And it was thought to work as an integrated and comprehensive approach to fit the tools with each stage of the life cycle through a series of operations and activities. The approach has been adopted by the comprehensive cost of the product life cycle, which is of a modern curriculum that corresponds with the stages of the life cycle and to ensure integration aimed at achieving low cost and high quality under the framework of continuous improvement. For the purpose of demonstrating the importance of this research and solve his problem has been divided according to several themes dealt with the first of which the concept of product life cycle and cost stages, while the second dealt with the adoption of the approach the overall cost to view the entries cost management according to stages of the life cycle of the product while it allocated the fourth axis to demonstrate the impact approach to reduce the overall cost and improve the return costs.

Abstract Abstract
This research includes study the importance of using logistic regression model to predict the functions with Economic categorical Dependent variables, to get rid of the statistical and conceptual problems Facing the use of the least squares method, and for that we select 25 developing countries as a sample for research, depending on the World Bank and UN data, with the help of statistical package SPSS17.
The importance of research is trying to explain that analysis tools, of a limited use now, to enrich the quantitative analytical tools are currently known in the Arab economic literature, especially after the growing need to adopt a qualitative variables as dependent variables, which requires to use appropriate analytical tools.
The most important conclusion of the research is that the use of binary logistic regression model with binary dependent variables are eliminated from the three Econometrics problems, because it is passing the tests of Autocorrelation , Multicollinearity and Heteroscedasticity.

Abstract Abstract
In this work we deal with Bayesian smoothing for a time varying system, to find smoothing estimators of signals in present of noise. The smoothing procedure is re-estimating a signal after adding new observations, or in the light of more new observations. This study began with modeling the fixed point smoothing process using Bayesian updating process, and then using this model to find smoothing estimators for the wind speed in Erbil city at the fixed point (t=15), for three month's (October, November, December) using (MATLAB 7). The results showed that the variances are reduced by adding any new observation; this demonstrates that the method works effectively.