Abstract: The research aim to design a computer model to analyze the cost of quality, reveals a positive relationship between the reduction in costs, and improve quality, the model based on the relationship between the three categories of quality costs (current costs overall quality, future costs overall quality, and unforeseen costs of quality), a model achieve target results through positive difference between (current and future costs at one side), and future and existing cost of improvement at other side), pointing out that the reduction in the total cost of quality is greater than the increase in total costs for improvement, the model also downloaded and dissolved computerized .

Abstract: This research concerned with identify the relationship between entrepreneurial orientation (innovativeness, risk taking, and Proactiveness) and sustainable entrepreneurship (social entrepreneurship, environmental entrepreneurship, and economic entrepreneurship) in (178) SMEs in the center of Al-Diwaniya city. For this purpose three hypotheses were formulated, the first two concerned with the validity of items for measuring the research variables. While the third hypothesis examined the relationship between entrepreneurial orientation and sustainable entrepreneurship. For testing the validity of these hypotheses questionnaire had been used that captures research variables dimensions. This questionnaire distributed on (178) of the owners of SMEs with response rate 60%. By using many of descriptive statistics, and Spearman correlation coefficient, the study results indicate that entrepreneurial orientation has positive relationship with sustainable entrepreneurship The research ends with many recommendations, one of which it is important to improve the research and development activities and design managerial systems for increase innovative level in local organizations.

Abstract: This study aimed to identify the effect of the information contained in the interim financial reports in stock prices and the importance of the information to investors' decisions. The Interim Financial Reporting is important aspect in the process of financial disclosure, which contains information needed by the beneficiaries, like investors to carry out investment in securities because the annual time period of financial reporting is long, during it many events occur, some of which substantially so was adopted The Interim Financial Reporting as important aspects of the operations of financial disclosure.The study included a sample of banks listed in the Iraq stock exchange, to determine the contribution extent of the informational content of interim financial reports in stock prices. And test hypotheses and data analysis was reached results indicate that no significant relation with moral effect between the informational content of interim financial reports and trading indicators during the period of issuing the interim financial reports. and Was reached a number of conclusions that the goal of preparing the interim financial reports is that it provides financial information in less time than a year that required by the Securities Commission from the companies listed on the capital market, which issue the information to investors and users of relevant stakeholders, and issuing the interim financial reports by the listed companies in the Iraqi stock exchange was not obligate on the companies only after issuing instructions No. (8) for the year 2010 disclosure of listed companies.Also been reached on a number of recommendations including interest to foster the culture of awareness among investors of the importance of the information contained in the interim financial reports as one of the main sources of information that relied upon by investors and creditors in making their decisions, and the interest from the authorities to issue local accounting standards for Interim Financial Reporting .

Abstract: The current study aimed to explain the role of perceived value, service quality, price and image in the enhancement of customer loyalty for a a private banks in AL-Diwaniya city, and determination the relation of correlation and effect between these variables and customer loyalty. To achieve this goal, a questionnaire composed of two parts, the first included the data of demography, the second included the variables of research. Total of (150) questionnaires have been distributed on customers of study banks, where the percent of responses was (100%) and the total of questionnaire that analyzed was (119). Based on the use of statistical tools such as means and standard deviation, hypothetical means, the correlation’s Pearson, regression and coefficient (R2) to test the study of hypotheses. The result revealed the validity of study hypotheses. The study recommended to the necessary of adopt the banks managements the oriented marketing philosophy for attractive customers, in addition to adopt a special programs for distinctive customers awarding to retaining them.

Abstract: The current study interested in exploring the nature relationship between work ethics and quality of service The study has been taken the staff of medicine college in AL-Qadisiyah university a sample where the questionnaire valid for analysis response rate ( 100%) After the adoption of appropriate statistical tools and After analyzing the result slit turns out there is a correlation and impact between work ethic and quality of service. The study came Out asset recommendations including encouraging the a adoption of the philosophies of work ethic and quality of services and that focus all its activities on providing integrated services for the purpose of satisfying the needs and desires of customers.

Abstract: The current research goaled to choose the nature and the type of relationship that connect between the capital structure and debt rate percentage on a sample composed of 20 listed industrial companies at stock market for the period 0f 2006-2011 ,Whereas It has been built three mathematical samples throughout an equation the numerical inclination ,for the purpose of affirmation on the validity of the sample ,that have been used many statistical suitable elements as parson analysis (D-W) and chose the international connection between variables (VIF) and analyzing the line inclination ,the research has reached to many results the most prominent is to specify type of finance that confirm with the nature and performance of finance decision of the cooperative industrial companies on the light of capital determines relied in the research and this ended to recommendations some of them intended by high raise of capital by raise the profits rate ,and provide a chance of seize capital to rely on the less degree of loaned money and higher rate of seized money ,respecting " the international risk that should pay for loan and as the economical conditions instable that face Iraqi companies to put new strategic to increase the company’s value.

Abstract: That the process of planning and directing economic investments both types (public and private) for the area without the other be in accordance with the elements and factors related to the potential of the place and the availability of ingredients and physical capacity and human resources to the establishment of these investments, which represent a comparative advantage Mandate areas where there are no such capabilities and ingredients. That act practiced by investment operations led to the formation of other advanced areas lag (less developed) the impact on economic and social development process and the spatial dimension of sectorial planning. The differing levels of economic and social development and planning strategies in the province will be in accordance with the levels of economic activity and the centrality of development which differ between the administrative units in quantity and quality, which was born glitch in the planning process of regional economic and delay the process of economic development, spatial in the province and the lack of balance between development projects locally. We find that each district in Diwaniyah province has the elements of physical and human capacity can be exploited and employed in stimulating and activating the objectives of economic development and social spatially "and get rid of the phenomenon of contrast and disparity spatial between the administrative units (spend - hand - village). Thus can achieve regional planning and development balanced and effective and relative amount of spatial development so that you can get on the movement of indicators of social and economic investment towards serving the economic and social well-being of the province.

Abstract: This research studies the relationship between unemployment and economic growth in Iraq during the period (1990-2010) using the regression model self-vector VAR (Vector Auto Regressive) to measure the relationship deltoid variables model and the result was a relationship between unemployment rates and economic growth, where a high rate of economic growth by 100% leads to lower unemployment rate by year (-3.1) years later, having the effect of economic growth to unemployment.

Abstract: The average growth rate of gross domestic product (GDP) in real term of the Arab region is estimated to be 4.8 per cent for 2012, compared to 2.2 per cent in 2011. The recovery in the Maghreb sub region, particularly of Libya, and the consistent economic growth in Gulf Cooperation Council (GCC) countries were significant contributing factors. For 2013, the average real GDP growth rate of the region is projected at 4.4 per cent. The GDP growth rate on average is likely to taper off due to the decline in energy export revenues which marked a historic high in 2012.However, the polarization of economic social developments in the region deepened in 2012. Major energy exporters in the region, namely GCC countries, are on a stable recovery path which was enabled by an expansionary fiscal and monetary policy mix worsening foreign exchange constraint.

Abstract: This Research is aiming at acquainted with the importance of International Accounting Standards, Strategy of harmony with these Standards, and the problems and obstacles of applying them. It also denotes the requirements of International Accounting Standards' Number 41 (Agriculture), and a comparative analytical study for this standard is made with Iraqi Accounting Guide Number 11 (Accounting in Agricultural Activity).Finally, the study has come out with the conclusions, the most important of them are there are a substantial variances between the accounting treatments followed by Iraqi Accounting Guide and these followed by International Accounting Standard, and the Guide must be developed to be more harmony with the International Accounting Standards.

Abstract: Banking activity is considered one of the important bases of the countries’ economy for the big support of the investment projects. This is done by the capital circulating by encouraging opening saving accounts and development of the people. The banks are working to recruitment these stagnant accounts by redirecting to make them productive and useful in the development and expansion. Profit increase of these banks will contribute in providing wider ground in development and prosperity in all sectors. This paper diagnoses the main affecting factors in the profit of the Private banks in Iraq by adopting variables (assets value, Owner's equity, debts size, employment size, and profit net). This is conducted by using financial ratios because they are independent variables and to measure its effect on the profit level is to analyze and employ it to increase the profit. This also contributes in assessing the banking systems that witness rapid developments in competition and to achieve their goals especially in increasing of the contributor's wealth.

Abstract: Life tables are the most important means by which help in estimating the number of people expected survival for a period of five or ten years next of the total population or a particular age group of the population in many of the issues of demographic and economic, got significant developments in the construction of life tables since before Gohn Grount in the history of demographic analysis (1662) and even the researcher Danial Hamermesh in the year (1985), depending on the individual expectations about survival, and by asking the following question:- How expects percent of you will live at least T years of age?T represents the age of death of the individual, because the individual alone is unable to determine the remaining period of his life depending on the social and economic factors and health experienced by, and also because studies have shown that the average life expectancy has increased in the recent period in most countries, where researchers have begun in the United States American study of life expectancy and self determinants over a long period of time, and found significant and positive effects of health and social factors, economic, so you must know the factors that affect the life expectancy and the reasons for self-study.

Abstract: The primary objective of this study is to demonstrate the relationship between the EPS and the risk of irregular and its impact on the market value of the shares of listed companies in the Iraqi market for securities, has used the study of the correlation coefficient and regression analysis simple and multiple, so as to measure the relationship between the independent variables and the dependent. The study population consisted of a group of banking companies in the Iraqi market for securities during the period 2006 - 2010, while the study sample they form (76.19 %) of the community, where the number of companies (16) of the banking company (21) banking firm of companies listed on the Iraq Stock Exchange . The study found the most prominent conclusions that there is a relationship with a link direct relationship between the EPS and the risk of irregular as well as the study found out that there is a link between earnings per share and market value , but this correlation is not significant in addition to that there is a strong correlation and statistically significant differences between the risk of irregular and Value market