Abstract: Marketing activities is considered very important to the Business Organizations and essential part of total activities because almost organizations can not earn had target depend on production only but it can make that depend on marketing has goods in the correct way .Therefore this study pursued the importance from the importance of marketing and production cost to the study sample.The main objective of the study aim at represented the nature and essential relationship between the main variable of study it represent marketing information system and total production costs to the study sample . This study was ended with some of conclusions and recommendations, from the theoretical and practical sides of the study, which may contribute to the enhancement performance of study sample and helping them accomplish their objectives properly and as required.

Abstract: In this era we Live the manifestations of information and knowledge revolution, which affected all areas of life and the emergence of many concepts associated with this development and progress, and the one who carries many of the indicators that affect the total value of the work and give them the advantage of highly competitive, and seeking many business organizations to the use and development of the uses information technology has to shift to the business environment, electronic access to advanced technology to meet the growing needs of members and users and promote the application operations and keep pace with the rapid advances in this area, invest in for a significant amount of resources, and to achieve the efficiency required in this process is imperative that these agencies the use of strategic planning for information technology development to draw a future vision of the proper development process, and integration between them and the planning process to develop its work and which is IMTS. Thus, organizations have become in the process of development IMTS and supported by strategies and that of their increasing importance in the face of changing conditions at high speed and continuous development of information technology, although most of these organizations suffer from lack of knowledge of how to choose IMTS effective lack of studies on this subject.

Abstract: Agricultural development is gaining importance and vitality of the importance of the agricultural sector. The field of production, which is the first and primary source of capital accumulation. And edit the workforce for the development of other economic sectors. The same time, a primary source to extend the industries with needed raw materials, especially the manufacturing industries. The discussion touched on a number of key variables specific to agricultural development. Which was the most important agriculturalland and the balance of uses and irrigation water and Mguennadtha and irrigation and agricultural labor force and mechanization and biotechnology and agricultural holdings. Based on the above structural research was composed of three sections, a basic Prospects for agricultural development… And the dimensions of thought. And then the reality and challenges facing development in the agricultural sector. Finally, the statement dimensions and perceptions of future option for sustainable agricultural development.

Abstract: The world is witnessing a financial crisis emerged in September of 2008, while rooted in many previous years caused by the mortgage crisis in the United States of America and the resulting lack of liquidity in the banking system and reduce consumer spending per capita, which represents 75% of the U.S. economy fears of a recession in the global economy, it has been the U.S. market for a big shock moving crisis felt mostly all European markets as a result of this decline has tumbled, and it continues to fluctuate, has followed this trend in the Arab and Gulf markets. Since the U.S. market, a market leading global financial markets, so the sooner shaken the U.S. market has been shaken world markets and this situation was repeated more than once. The former explains the vulnerability that the loss of the real estate sector has formed a catalyst prompting investors to pull money from stock markets to cover their financial positions in other places, which reflected negatively on the financial markets in the world, including Arabic and the size of economic activity in the United States and especially abroad.

Abstract: To examine the provisions of agricultural ownership, and the stages through which possession of the ground in Iraq in general and in terms of Jebreen in particular have a strong relationship in the knowledge of the development of agriculture and agrarian reform if they Stchaaraa for the current ownership and the events that passed, the amount of its implications in the agricultural holding where the search of the introduction which touched on the concept of agricultural production as one of its pillars is the main production floor, which was essential for life and economic living. As well as the research problem, which addressed the nature of tenure in the area Jebreen and discussed the difference between ownership and agricultural holdings as shown in the table and knocking on the matter of the Hijaz. They lay hands on the ground and the actual practice of his predecessor by winning as her owner and the owner of a right to it in economic terms and include the ranks of the damage in land use and methods of use and distribution of the crop in them. And discussed the evolution of acquisition of farm land and the successive stages through which possession of the ground in Iraq first tenure in the heart of Islam, second tenure in the Umayyad period III tenure in the Abbasid era in the Ottoman period IV and V of ownership and possession under the British occupation. Ownership and possession in the royal Ownership and possession in the republican era Turning research to address the chaos that hit the ground and land tenure during previous periods of questioning the assignment Albertani Arvst to study the situation of land and provide successful solutions and report attributed the expert Albertani document a historic moment in the subject of farmland acquisition, ownership and touching in the search to the constraints of work and the search results and recommendations .

Abstract: Until recently the capitalist economy and its banks, insurance companies and stock exchanges have been the key to success as this system acquired great informational and intellectual equipment that enabled it to enter the hearts and thought of many people and thinkers, and decision makers in many countries. This made it a resort and a shelter for development and change seekers. However, the recent financial crisis has shown clearly that every system carries within it the seeds of its own destruction, as it is based on pillaging the riches of the peoples, usury, antitrust, and fraud.The financial crisis emerged with the recovery of the real estate market in America, where financial institutions *banks* provided usurous loans with a blind eye to the guarantees, and therefore real estate trade flourished, resulting in higher prices. This rise led to the dramatic increase in borrowing by house mortgage, whose price increased at the purchase of houses and, as a result, real estate became mortgaged by the banks, and the unreal economy in America grew due to the increase in consumption.And when borrowers could not repay their debts, the banks and real estate companies sold debt securities in the form of bonds and turned mortgage into securities and sold them.With the aggravation of the crisis, many investors resorted to the insurance companies, which took the opportunity to maximize their profit, and when the people with low-income were unable to pay, as a result of successive increases of usury and the accumulated premiums, companies and banks were forced to sell the homes in dispute but the refused to leave , leading to falling prices of real estate, which also led to evasion by companies and banks from covering loans and when investors demanded their money from the insurance companies, the latter too did not have money to meet these demands.Such a situation led to the collapse and bankruptcy of many banks and insurance companies which had negative effects on many nations around the world.

Abstract: The past Century has witnessed significant changes in all areas of economic, social, political and technological developments that have been affected by various aspects of accounting and auditing, which led to increase the responsibility of the auditor as a result of pressure from the beneficiaries of all the product of the audit process and of b; the auditor's report to get assurances about the absence lists financial economic units replace the audit of cases of fraud and errors and distortions, so it has those responsible for the auditing profession in building criteria for an audit to help auditors in their work and guidance for the detection of fraud and errors and distortions of potential in the financial statements of the economic units involved and leading to more effective process check and confirm the possibility of trust and reliance on the financial statements issued by the comptroller. The research problem has been to express an opinion the auditor in the truth and fairness of financial statements of the economic units replace the check depends on the presence (and absence) fundamental errors and distortions in the financial statements of the economic units replace the audit and which lead to the issuance of financial statements misleading, and not given sufficient weight to the proceedings analytical in the process of scrutiny by auditors, and not a local version of a standard analytical procedures in an environment audit of Iraq, despite the importance of those procedures in determining the evidence necessary to strengthen the auditor's opinion on the results reached in the audit process. This research aims to find a definition to the concept of analytical procedures and errors of substance and determine the analytical procedures appropriate requires the auditor used to detect material misstatement potential in the paragraphs of the financial statements of economic units replace the Audit and to identify the most important factors affecting the extent to which the auditor analytical procedures, with a model of the program audit analytical procedures that assist the auditor when he performed an audit.

Abstract: This study aimed at identifying the impact of social responsibility on the Components of Strategical Dimention for banks in Jordan. The social responsibility was discussed with regard to: legal، economical، moral، and charitable and humanitarian responsibility.The study population consisted of all employees in senior management (managers and department heads) of the major departments of banks in Jordan. The number of banks in Jordan is 23، the population number is (455) employees. A random sample of (138) employees was selected six workers per bank. The study reached many results; some of which are: a high level of social responsibility is practiced by banks،. The results showed that the assessment of social responsibility for employees was high. Also، there were significant results for the effect of social responsibility on the components of strategical dimention for banks (quality of service، attract customers، development of technological، and development of human resources).The study recommended the need of expanding the application of social responsibility because of their impact on the development of employees and attraction of customers

Abstract: The primary standers which measure the evaluation of humanity societies are level of success achieved in the field of education . If the society could reach an acclivity is that will help to rise level of his scientific people , and it will realizes high level and progress like other fields in the society. And if it failed , will hit other areas big grief. Therefore we have to search in this important subject by taking special data on Iraqi provinces unless provinces of northern region because we haven't any information about this region during previous period of former regime. The study included (25) variables in this field to know similarity among the provinces to offer services , and choosing of best ways which using in the analysis . this matter helps to enable educational official sides to put plans and special studies to improve and develop provinces , and improve the performance and rising of educational actuality in the country . We have applied methods of cluster analysis assimilation in methods of nonhierarchical and hierarchical methods and knowing of best hierarchical methods . We have got conclusion that Baghdad province was the best offer services to residents which related in education and schooling , and in the second Nineweh province which was backward in this field . And hierarchical method (Method of averages between groups) was the best method used which have less value on scale according to measure the depleted relationship . So some hierarchical methods have gave us same explanation of results , although different cohesion levels .