Abstract: This study aimed to introduce an intellectual and practical framework about the possibility of employing behavioral integration of top management team that reflects the level of interaction among team members in connection with exchange of information, collective behavior and participation in decision-making in achieving contextual ambidexterity of the team, which is based on concurrent practicing of two types of contradictory activities (exploration activities and exploiting activities).The study used a descriptive and analytical approach to the opinions of (229) of the heads and members (50) college's councils opinions in the Middle Euphrates universities. it used a number of statistical methods to test hypotheses such as simple correlation Pearson, regression analysis gradual .The results showed a significant correlation between top management team behavioral integration with its various dimensions and contextual ambidexterity which indicates the possibility of employing that relationship to ensure an ambidexterity behavior of team members in dealing with contradictory activities in a synchronized manner. The study came up with a set of recommendations and proposals for future studies relevant to its subject. Among them is the encouragement of employees in educational foundations to practice activities that are characterized by reasonable risks to enhance their explorative activities and securing effective responsiveness to environment demands.

Abstract: This study focused on one important issues that have emerged in recent times as strategies marketing contemporary represented management partnership and the strategic role played by these relationships through managed properly by business organizations to ensure their survival in the competitive business environment, where study sought to investigate the effect relationship management Partnership of their standard procedure in the realizable value of the customer.As was the building of a default model that illustrates the correlation and impact between the independent variable domestic partnership and the value of the customer. The study sample consisted consisting of (83) of the directors of departments and divisions and units who have been distributed questionnaires returned by the researcher in line with the study variables. Where used several statistical tools to test the correlation and impact between variables (domestic partnership, the value of the customer), where was this tool (arithmetic means, standard deviations, simple correlation coefficient (Spearman), simple and multiple regression and test (T) and test (F), as it came out of the study a number of the most important conclusions1. Achieve an acceptable level of partnership with management personnel, and this is evident through the cooperation provided by the individual worker to accomplish the work of the Organization.2. The company's interest in products, services and prices and image among customers, for the purpose of achieving an acceptable level of value to customers.In light of these conclusions was to formulate a set of recommendations thereon including:1. This study came from in order to create awareness among the organization researched the importance of a new entrance to its goal of partnership, whether on the level of internal and external because of its importance in providing a product achieves the value to the customer and thus earn his loyalty in the long run.2. Work to engage customers and taking their views and suggestions on the nature and specifications of the product that it wants and works to satisfy his needs.

Abstract: The purpose:- the paper aims at define the relation and Impact Core Competences via (the organizational learning, technology management ,human capital and the strategic flexibility) in achieving Dimensions of entrepreneurial marketing (proactive orientation , opportunity orientation, innovation in product, risk taking , resource leveraging and value creation of customer).The paper Method: -the paper problem is defined within a set of questions that deal with the nature of the affecting relation between the paper variables and the differences between the companies according to the sectors where they works, hence a hypothetical plan had been put for the paper to express four main hypotheses. To verify these hypotheses all are put under many tests. To obtain the required data we used the questionnaires as well as the descriptive analytic method as a method for the paper. The paper samples were (959)directors of a small and middle companies in Al- Najaf Al- Ashraf province.The deliberate sample is used to test (105)directors and this sample occupied 11% of the total paper samples. The data are analyzed by a set of the statistical styles (Kendall's Rank Correlation , the simple and multi Linear Regression).The results are obtained by program (spsspct v.10)The Paper Value: -The paper obtained a set of the theoretical and field results, the most important ones are: -the companies are not defined because the followed standards are insufficient, the companies did not put defined aims to understand the new ideas of the working individuals or from those who are out of the cowpony . The companies test their external environment and their variables, the companies their potentialities to be adopted with these variables which resulted in conducting continuous development for the production and achieving the entrepreneurial marketing via fulfilling the changeable customer desires.

Abstract: Lean production has become a necessity in today's world to face competition challenge in a changing work environment and striving for growth, survival and adaptation. Lean production has gained a lot of importance within the last two decades for the successes it achieved in many of the production and service organizations and became the main interest in the world of business.From this point , this research sought to determine the effect of lean production system in operations performance in one of the Iraqi companies, the southern cement public company (Kufa cement factory), focusing on problem that can be defined in the following question: Does the lean production system affects in operations performance dimensions?The research attempted to introduce a modern theoretical framework for the most significant works of the researchers and writers concerning the research variables as well as an analytical practical framework of the views of a sample of the leadership in the plant (manager, engineer, technician).The sample size reached (100) individual representing the independent variable of lean production with its six dimensions (5S, total production maintenance, continuous improvement, value stream, kanaban, JIT), while the dependent variable is operations performance with its four dimensions (cost, quality, flexibility, delivery).In the light of the research problem, many questions were answered; what are the dimensions of lean production? Are those dimensions found in the studied company ? Is there a correlation between lean production dimensions and operations performance dimensions? What is the level of lean production effect in operations performance?Through the use of a set of statistical tools, the research reached a number of conclusions:The research assumptions validity was proven through the correlation and effect found among research variables.The research included number of recommendations, the most important of which is:Encouraging the adoption of lean production philosophy through making use of the Japanese experience in this field which had a great and basic role in applying the lean production system achieving through that a competitive advantage for the Japanese products.

Abstract: The objectve of this study was to examine the internal control systems inside the Algerian public banks in Tebessa, the auditing process is divided into general audit and audit on the application. This will be done through the evaluation of implementing the processes by using the computer. The study used the questionnaire instrument, include6 natinal banks 70 questionnaires were distributed to a sample of national banks workers with different functional titels,54 questionaires were answered wich equals 77% of the total distributed questionaires. And also the study used the descriptive analytical approach. The study results show that the banks are applying the general audit but there is weakness in the application, there is a high percentage use of applications audit,also the study concluded several recommendations includingThe need for attention by the Bank of Algeria supports the laws and regulations related to information technology process effectively internal control in banks

Abstract: The research tried to discover the potential role of Entrepreneurial Quality components in enhancing the strategic reputation of a sample of faculties at Duhok University . The study submit a theoretical frame of entrepreneurial quality and strategic reputation. A supposed sample, had been set to discover the nature of the relations and effect of entrepreneurial quality components as independent variables and strategic reputation as dependent variable. The supposed model consists of a set of hypotheses that have tested according to opinions of 67 leaders working at a number of faculties at Duhok University. using a set of statistical tools to answer the following questions: Is there any relationship between the components of Entrepreneurial Quality and strategic reputation in the under–study faculties, and what is the nature of this relation? Do entrepreneurial quality components have an effect on strategic reputation of faculties under study? The study had reached to a group of conclusions, the most important are:- The results of analyze shows positive relation between the components Entrepreneurial Quality and strategic reputation in the under–study faculties. - The result of regression show the relations effect of components of Entrepreneurial Quality and strategic reputation .The research reached to a set of recommendations , among them is the importance of embedding the philosophy of entrepreneurial quality in the culture of the studied faculties

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Abstract: Our contemporary world witnesses the phenomenon of increasing dependence on scientific and technological information to employ knowledge in different applications. Economies of modern states have changed substantially from goods production to service and knowledge production at the end of the last century which has led to the emergence of knowledge economy due to the main changes in ways and powers of production.The economy depending on invention and knowledge helped achieving high economic growth and motivating competence among countries. The principle of focusing on data and technology one of the basic factors in the contemporary economy. In addition, investment in knowledge economy will be essential to meet the challenge facing the Arab countries in creating new jobs through variation of economy and increasing investment in sectors related to knowledge which has great effects on development and income.

Abstract: Ur company is considered one of the strategic companies for national economy in Iraq. That is why. It is classified as a company which helps to initiate new industry projects whose productions are used by other industries as production resources which affect the economic growth. The study deals with aggregate loss which springs from the real loss for the period 2004-2011 accounting for the total loss without the governmental aid (181948.4 milliare Iraqi Dinars) and also referring to the financial records which is 109274.3 for the same period. It refers to the reasons which cause that loss including the excessive workers' employment, the increase in salaries and wages, and the exported raw materials prices. The study clarifies that this company works under the law diminishing returns and the marginal productivity shows a negative value below zero. It also states that the company suffers from the low local demand for its products because of the economic opening to the foreign products without any governmental safeguarding. The results also show the economic inefficiency of the company's production activity in using production elements in an unsuitable way. The study also shows the company's continuous dependence on old technologies and it continues to lose until it reaches 182 million dinars. The study ends with some recommendations including a demand for the governmental intervening to provide a realistic and comprehensive plan to reform the company and treating the reasons which caused that loss including the excessive workers' employment and the use of old technologies by substituting the old technologies with new ones and encouraging the local productions demand by imposing buying the company's products by the general sector.

Abstract: The cost of traditional systems rely on the distribution of costs on the basis of the total may not be well thought out , leading to upload the final product (service banking ) costs is not fair , and that the use of cost accounting system on the basis of activities (ABC) leads to the distribution indirect costs , which helps management in making decisions the pricing of the service , so he touched on the theoretical framework of the costs on the basis of the activities , has been calculated the cost of banking service application costs on the basis of activities (ABC) to sample and compare service price was then extrapolation of the views of a group of members of the research sample in the possibility of the application of costs on the basis of activities (ABC) and the search is over a set of conclusions and recommendations.

Abstract: The research aims to study the Theory of Constraints (TOC), its consider modern philosophy in industry organization which aims of throughput through determine optimal production mix in resources allocation for increase contribution margin and increase profitability through importance constraints and explain its constraints in throughput quantity and explain the role of theory of constraints in improvement effective the optimal production mix in economic units . The research boil down some importance conclusions such as the of theory of constraints consider standard approach to deal with economic units through determine the internal and external constraints and throughput max based on theory of constraints through throughput max of constraints process. The theory of constraints help in improvement effective the optimal production mix in economic units. This research applied in Al Qadisiya Yoghurts Factory for fiscal year at ending Des. 31, 2011. This research boil down some importance recommendations for improvement effective the optimal production mix in economic units through theory of constraints

Abstract: This study aims, in its theoretical aspect, to recognize the concept of corporate Governance, its importance, bases and internal and external machineries in addition to recognize the concept of the Accounting Disclosure, its importance, its elements and determiners to define the relation between corporate Governance and Accounting Disclosure level. To achieve this aim four hypotheses had been presented to say that :- there is a relation between administration board size and Accounting Disclosure level, there is a relation between audit committee and Accounting Disclosure level, there is a relation between the greatest stockholders and Accounting Disclosure level and there is a relation between the ownership concentration and Accounting Disclosure level, respectively. The study had conducted in a sample of the Iraqi private banks (ten banks) for five years (2007-2011) within fifty visits, the statistical and descriptive methods were used depending on multi declining sample, the results proved the relation between administrative board size, audit committee and Accounting Disclosure level. Some of the Governess machineries (such as the executive administration compensatory) could not been applied by the researcher due to the lack of information. The study obtained a number of the theoretical and practical conclusion such as :-1- There is no clear legal text emphasize the application of the principles and machineries of corporate Governance in Iraq, the legislations that control the Iraqi companies include implication of such principles and machineries.2- The good application of the corporate Governance leads to decreasing the problems result from the gap between the stockholders and the executive managers due to the negative practices of those executive managers, so it, helps in sort of, control the managers by being interesting on the stockholders benefits.3- The study sample companies have different levels of disclosure, the highest rate is (80%) and the lowest is (56%), the average is (68%). The study comes with a set of recommendations, the most important are:- 1- The necessity of holding the symposiums and conferences to establish the concept of company Governess and to exhibit the benefits of applying this concept.2- According to the recommendations of the audit committee the companies should have an independent auditory has no relation with the company as a whole to face any interruption, and his report of the final accountings should express the economic events of the company

Abstract: In this research attention has been directed towards the concept of health services quality provided for the patient, which represents a strategic standard of the health institutions dealing with the quality management for all specializations,we well as we showed the important factors that effect on the health services quality provided for the patient. From the results of questionnaire form and the method of factor analysis (component method), we reach several factors have amass effect for improve the health service equality, which depended for the conclusion and recommendations