The research take up with an essential issue that relate to develop and test the instruments by using one of the most important multivariate statistical analysis , which represents the Confirmatory Factor Analysis (CFA). This technique became common in foreign literature while the Arabic literature is rarely use in this technique , And still using the traditional methods to evaluate the reliability and validity of instruments are still commonly used. This issue reflected on the quality of the tested and developed instruments. Thus, this research aims to attract the attention of researchers to the CFA, to show the importance role in the field of instruments test and theories, and to explain the stages of CFA in details. To explain the stages of CFA in details, an empirical study has been achieved. The main purpose of the empirical study is to assess an instrument of quality of management information systems design. The sample included (235) subjects were collected from a group of banks in Duhok city. AMOS (V21) has been employed to test the measurement model and identify the goodness of model fit. The result of the empirical study showed that the model with five correlated constructs (content, time, form, economy, and security) is valid and fit to the data. On the other hand, the results indicate that there are some observed variables need to be revised. As well the underlying factor that named economical dimension suffers from some problems in the measurement process the quality design of information system . The stability of this factor of the measurements has not been achieved.

The research tried to analyze the movement of prices and their stability and financial and complex penalties to influence the use of funds abroad. And constant change and instability, contributing to the reduction of interest rates against the minimum in the sectors behavior of volatility in exchange rates.

The main objective of this research is to determine the effect of profits management in the market value of shares of Iraqi private banks, which are listed in the Iraqi Stock Exchange, via using some selected indicators that denote the practices of profits management. To achieve this objective, the research relied on (Miller, 2009) model to determine the practices of profits management in three listed banking firms (Credit Bank of Iraq, Babylon Bank, and Al-Mansour Bank). The research adopted the inductive and deductive methodologies to verify the hypothesis, relying on the annual financial reports of the sample banks and Iraqi Stock Exchange, to find the effect of profits management in the market value of shares of the studied banks. The most important conclusions of the research are: 1. Adopting the profits management policy by the economic unit have an impact on the prices of traded shares in Iraqi Stock Exchange. This was proved through analysis, which showed the effect of profits management on the market value of shares . 2. The profits management policy adopted by the economic units have influenced the investment decisions taken by those units. This influence emerged as a result to the price change of the shares due to profits management policy. 3. Accordingly, the research also produced some recommendations as below: ? Commitment to the due dates of submitting the annual report to the Iraqi Stock Exchange, considering their impact in the market value of shares , securities, and their impact on user decisions. ? Approval the market value as an indicator to the total performance of the economic unit management. External influences should be taken into account like profits management policy, volume of trading and current political situation. ? Keywords: Earnings Management, Income Smoothing, Market Value, Private Banks.

The research aims to study at introducing internal control components of COSO framework and the Hyogo Framework for Action (HFA) ; evaluating internal control components namely (control environment, risk assessment, control activities , information , communication and monitoring )to manage disasters in the Iraqi environment according to the core indicators of the five priorities adopted in Hyogo Framework for Action (HFA) Building the resilience of Nations and communities to disasters 2005-2015 .with their activities under each indicator. Framework application report results 2013-2015 were used According to an answer for Ministry of the Environment in Iraq to the questions from the United Nations Office for Disaster Risk Reduction .The study comes up with results concerning internal control components. Control environment, risk assessment, control activities, information , communication and monitoring scored 50%, 17%,63%,35%and 20% respectively ).

The current research aims to reveal the role of strategic innovation activities (exploratory activities, investment activities) in enhancing organizational immunity through its own essential which represent the dimensions (natural regulatory immunity, acquired regulatory immunity) and identified the problem of research in several questions. For this reason, In order to verify the validity of the hypotheses, multiple tests were conducted to ascertain their validity and the questionnaire was used as a tool for obtaining data and information. The research used the analytical descriptive approach as a methodology which consists of two measures, namely, strategic innovation and organizational immunity. It was used to reinforce and reinforce these concepts and to focus on university leadership (218) The results were analyzed by AMOS 21.V. The main findings of the study were the correlation between the research variables.

The research Aims To Evaluate The Industrial Organization Readiness For Total Productive Maintenance (TPM) As A Modern Technique Which Helps The Company To Reduce Costs And Improve Product Quality. A Checklist Was Used To Achieve The Research targets (AL- Shimmari , 2013. (Also, Through Interviews Were Conducted With The Departments Mangers And Some Senior Engineers To Support The Findings Collected Through The Checklist. The Application Average Of The TPM At The Sample Company(UR State Company / Dhi Qar)Was (2.627) out of (3) , Which Means A High Degree .Of Application .Kaizen Was The Only Dimension That Was Not Applied Completely In The Company .The Paper Recommended That The Company Should Establish A Unit Responsible For TPM At Highest A Management Level.

Modern business environment facilities are increasingly adopting the strategies they need to create visions that seek sustainable development in an institutionalized environment of customer satisfaction by meeting their demands in a labor market that seeks a knowledge economy. The current research attempts to build a structure for an integrated vision between the six sigma and technical aspects of the balanced performance in order to achieve the goals of the multi-business enterprise and ensure that it continues to strengthen the management of the participation of human resources in achieving the performance measures targeted. The research concluded that the elements and principles of the performance of the six sigma related to leadership and profitability, Management and optimization of sales and distribution, service and growth, innovation, operational excellence, procurement management and suppliers through the multi-page structure will enable management to improve profitability and growth in the operations system within the enterprise efficiently, effectively and economically.