This research investigates the importance of social accounting and the auditor’s report. It basically checks if there is an impact of social accounting on the auditor’s report at the availability the INTOSAI standards No. (1700 and 1706). The study recruited 105 employees of the Federal Financial Supervision Office in Iraq. Data were collected using questionnaire. The questionnaire validity and reliability were checked to assure the truthfulness of the findings. The study found a positive correlation and a statistically significant effect between the accounting for social responsibility and the auditor’s report. It is necessarily recommended for the auditor and the bodies working in the Board of Supreme Audit to ensure the inclusio

Abstract 

          The research the impact of the application of some of the production system tools in the specified time, which can be adapted in the service sectors (banking sector) over the improvement and increase the quality of banking services, and highlights the research problem in the low quality of banking services provided to customers because of the reliance on traditional banking systems in the provision of services Because of the lack keep pace with global developments in the banking industry, and the goal of research is to clarify the applicability of the production system in the time specified in the service sector and th

the bank sect for any country  is very important  because  its represent a major  nerve   to feed a verity economic and finance activities .development any state measure by development  banking  sets and its represent  important  factor to investors attract . and because  important  of this subject ,teen accounting rule is a specialized for it .its related by  Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit  by auditing and accounting standard  consul in republic of Iraq.in date 10/28/1998.                      &

This research aims to introduce the importance of electronic marketing and the extent of its impact on the quality of the insurance service in general, and the national insurance company in particular, and the advantages it can achieve, an increase in its competitiveness, as well as contributing to increasing the efficiency of the performance of the insurance company.

The research relied on the questionnaire form as a main tool for obtaining data and information by the 70 questionnaire questionnaires required for the field side of the research, as they were distributed and retrieved in full, and all of them are suitable for analysis. The sample .The questionnaire was designed with three axes, the first wa

In this research work, a modified DCT descriptor are presented to mosaics the satellite images based on Abdul Kareem [1] similarity criterion are presented, new method which is proposed to speed up the mosaics process is presented. The results of applying the modified DCT descriptor are compared with the mosaics method using RMSE similarity criterion which prove that the modified DCT descriptor to be fast and accurate mosaics method.

In this research, an analysis for the standard Hueckel edge detection algorithm behaviour by using three dimensional representations for the edge goodness criterion is presents after applying it on a real high texture satellite image, where the edge goodness criterion is analysis statistically. The Hueckel edge detection algorithm showed a forward exponential relationship between the execution time with the used disk radius. Hueckel restrictions that mentioned in his papers are adopted in this research. A discussion for the resultant edge shape and malformation is presented, since this is the first practical study of applying Hueckel edge detection algorithm on a real high texture image containing ramp edges (satellite image).

In this paper a new fusion method is proposed to fuse multiple satellite images that are acquired through different electromagnetic spectrum ranges to produce a single gray scale image. The proposed method based on desecrate wavelet transform using pyramid and packet bases, the fusion process preformed using two different fusion rules, where the low frequency part is remapped through the use of PCA analysis basing on covariance matrix and correlation matrix, and the high frequency part is fused using different fusion rules (adding, selecting the higher, replacement), then the restored image is obtained by applying the inverse desecrate wavelet transform. The experimental results show the validity of the proposed fusion method to fuse suc

This research aims to identify the effective role of self-managed teams in the quality of service performance in the directorate of Ramadi municipality. The problematic nature of our research involves this main question of the effective role of self-managed teams in the Municipality of Ramadi in improving the services of performance quality to the beneficiaries from the Directorate service. The importance of this study lies in the role played by the work teams in the organizations that excel in their field, the attendant of the changes in the leadership, administrative roles of the institutions, and teams leaders, will be achieved by the self-managed teams in improving the quality of the service provided by the institution to whi

Abstract
The use of electronic valves is commonly available. yet, the most
common is the techniques of communications as prod casting transmitter that
are used by these valves in addition to their use in communication tools as far
distance telephone, electronic measuring techniques , and others.
In this study, an attempt is endeavored for improving the efficiency of the
vacuum micro- valves(GI-19b) through activating their internal surfaces by the
use of ionic pumping which is used for treating valves which are out of order
(because of sedimentation some materials and oxide on its poles). The
existence of these materials and oxide increase the sum of current leakage
moving in between. The use of ionic pumpin