Tikrit Journal of Administrative and Economic Sciences

The research was interested in studying and analyzing bills of exchange by accounting side, with the aim of identifying the goal of its establishment, and the goal of actual use of it according to the legislation and official accounting systems that deal with it, due to its circulation on a very large scale in Iraq, and because of its economic and social effects, and for the purpose of evaluating these effects, and diagnosing the negative effects resulting from its use, and choosing the appropriate alternative to treat and eliminate it. The researcher reached a number of conclusions and recommendations, and one of the most important conclusions is that the official Iraqi legislation wanted to use the bill of exchange as a tool for financial transfer, but its real use is a tool to pay the debt according to the accounting treatment for it, and this change led to making the bill of exchange a means to practice financial corruption, The most prominent recommendations are the abolition of the use of bills of exchange as a tool to pay off debt and its use as a tool for financial transfer in accordance with the goal of the official Iraqi legislation, which is the same goal of its global establishment, and use of approved checks as a tool to pay off the debt owed to government units instead of banking bills to combat financial corruption resulting from their use of that the purpose.

The idea of the research is based on the absence of intellectual impartiality in accounting theorizing, and based on this idea, it has been assumed that there is no correlation between accounting standards and intellectual impartiality, since the accounting standards were built according to the foundations of accounting theorizing; and for the purpose of testing this hypothesis, a special questionnaire form for the research was designed, which was distributed to a sample of accounting academics in Iraq, and by analyzing the answers to the questions that were asked in this questionnaire, a number of results were reached that confirmed the agreement of the research sample individuals that there is no correlation between accounting standards and intellectual impartiality, that is, the accounting standards are not built on intellectual impartiality, that is, there is a bias in building accounting standards. The study recommends the need for the researcher to reach the maximum cases of intellectual impartiality by looking at the negatives of the idea and the positives of the idea.

The current research aims to identify the role of generation leadership marketing in enhancing the value network interconnection, in mobile telecommunications companies in Iraq (Zain Iraq, and Asia Cell), as they are among the service companies that play a key role within the telecommunications sector in Iraq, which is witnessing strong competition among them from Where the provision of services of distinct value to different age groups of customers, so the adoption of modern marketing concepts such as generation leadership marketing, and knowledge of its role in achieving distinction, can help in strengthening the interconnectedness of the value-availability network, as the research is divided into four sections: The first topic represents the methodological aspect. , while the second topic included the theoretical side of the research variables and their exclusion, the third topic presented the practical side to test the research hypotheses, while the fourth section dealt with the conclusions and recommendations of the research.
The researcher adopted the descriptive and analytical approach in the research, and the research sample was represented by a group of workers in the companies surveyed, numbering (193) individuals for the purpose of testing the correlation and influence relationships between the research variables, by adopting the questionnaire as a measurement tool, and the data was processed through the statistical program (SPSS) and (AMOS) to prove the validity of its hypotheses, and the use of multiple regression coefficient and correlation coefficient as statistical methods. The research reached a set of conclusions, the most prominent of which was that the marketing of the generation leadership represents a fundamental change in the way of work in which the products are built, as it focuses on the study of successive generations of customers based on research and market studies and the adoption of scientific foundations to attract and acquire customers and thus activate the interconnection between the parties to the value network.

The study aims to show to which extent the sample of the study is Varied and to reveal the relation of correlation and influence on the dimensions of knowledge management and to indicate phases of crisis management; and examine to which extent the adoption for the dimensions of the main and sub study variables.
To reach the study aims and state hypotheses when have been put the variables represented by its dimensions and its main characteristics, and to have the final results and verify the authenticity of the hypotheses; the study uses the descriptive analytical method, the study also handles the questionnaire as a method to have the data to collect and analyze the data and the information from the study’s sample which consists of (50) persons including departments’ managers and the managers in the state company for the drugs industry medical appliances/Samara.
The study reaches a set of theoretical and field conclusions, the most important of them is the rise of the role of the knowledge management very much in the organizations because these managements highlights on the knowledge management strategies which have not much attention without this management, although it is regards an essential and important resource for the organization, the crises are exceptional situations which may consume its power, resources, and its abilities. And that leads to the incapacity to deal with it in normal ways.

This research aims to study the relationship between human resource management practices in its dimensions (recruitment and selection, planning, performance evaluation, job analysis, training and development, compensation, health and safety) and the creative behavior of employees in the Ministry of Science and Technology, and by relying on the descriptive analytical approach it became clear from the results of the study There is a relationship between human resource management practices and the creative behavior of employees, and the study was conducted in the Ministry of Science and Technology, as the necessary information was obtained through a questionnaire that was distributed to a random sample of (123) employees. The most important results: Measures of human resource management practices and creative behavior came to an agreed conclusion, meaning that the sample members of the Ministry of Science and Technology employees agreed on the importance of these concepts.

The research aims to apply network analysis and the quality function dissemination tool in product evaluation in the General Company for Pharmaceutical Industry and Medical Appliances / Samarra, with a study and analysis of the possibility of providing the appropriate environment for this by looking at the capabilities available to the research sample. The importance of the research is embodied in helping the company to identify the characteristics of competing products through the quality function publication tool and by comparing these characteristics with the company’s product and determining the importance of these characteristics for competitors. The research problem was also determined by the weak processes of evaluation and development of the product (Sama KSIM) produced by the company (the field of study), which generated negative effects on the final processes of product delivery. In order to achieve the desired goals of the research and answer the questions of the problem, and among these goals, the presentation of the concepts for each of the network analysis and the tool for disseminating the quality function within its specific field at the level of the current research Where an integrative approach was used that combines the quality function deployment (QFD) tool and the network analysis (ANP) to determine the most important engineering properties (technical requirements) to improve the quality of medical products, by identifying the main customer needs when using the medical product and determining the main engineering characteristics in the design of the medical product, In addition to determining the weights of importance for each of the engineering properties, so a random sample of (100) individuals was selected from experts, consultants and agents with whom the State Company for the Pharmaceutical Industry and Medical Appliances/Samarra deals according to the "Steven Thompson" equation, and the research used the method of the scientific method, which is " Case study.” Data and information were collected through checklists prepared for this purpose and personal interviews with experts, consultants and agents of the company, as well as official documents and books issued by it and working on it, as well as personal notes on the workflow. The data was processed using (Microsoft Excel) and (SPSS), and the research achieved a number of results, the most prominent of which was that the highest importance to the customer's requirements was the effectiveness of drug treatment, and the highest correlation between The customer's requirements and technical characteristics are (Cefixime Trihydrate compacted) chemical properties in addition to their relationship with other technical properties, in addition to obtaining the highest importance in the technical properties of the (Sama KSIM) product. Samarra directed her attention to adopting the network analysis method in the decision-making process, as well as using the Quality House model in the process of evaluating its products, as it contributes to knowing the extent to which its products meet customer requirements and achieve their satisfaction and loyalty.

The current research aims to identify the nature of the relationship and the impact between information technology and marketing audit of the opinions of a sample of employees of the Mosul Dairy Factory/Nineveh Governorate, through the research problem that was identified by several research questions, including: Is there a significant impact of information technology in the marketing audit of the individuals surveyed?
Two hypotheses were derived from them showing the correlation and effect between the two variables of the research, and a sample of (21) employees in the Mosul Dairy Factory was selected, and the questionnaire was adopted to obtain the data/and statistical methods were used in analyzing and extracting the results using the SPSS program.
The research reached several conclusions, including the existence of a significant correlation between information technology and marketing audit, and the research ended with a set of proposals that benefit the respondents.

The main objective of the current research is to identify the effect achieved by enabling leadership behaviors in enhancing sustainable competitive advantages and their dimensions in the company under study.In order to achieve the objectives of the research and answer the questions of the problem, Which is the most important(Do enabling leadership behaviors contribute to enhancing the competitive advantages of the surveyed company?) two samples were selected totaling (128) individuals, the first sample includes (64) individuals working in the company in question, and the second sample consists of (64) individuals from the company's customers, and the researcher adopted the descriptive and analytical method adopted (the questionnaire) as a main tool For data collection, the research hypotheses were tested by relying on a number of appropriate statistical methods. The research reached a number of results, perhaps the most important of which is that there is a substantial (moral) effect of empowering leadership behaviors in achieving sustainable competitive advantages with all its components. The research concluded with a number of proposals that were identified based on the results that could benefit the field of study.

The research aims to identify the role of e-government represented (capabilities, human resources, infrastructure) in the quality of comfortable decisions in its dimensions (clarity of strategic vision, quality and reliability of information, strategic thinking). 120) doctors in seven private hospitals in the city of Erbil, and in order to measure the reality of e-government in a number of private hospitals in the city of Erbil and its impact on the quality of strategic decisions, through the use of statistical methods for social sciences (SPSS) in order to test the research hypotheses, the research found To a set of results, including the availability of the level of e-government requirements, with a strong relationship and impact of e-government on the quality of strategic decisions.

The research aimed to indicate the role of interactive marketing in the customer's purchasing behavior of the service, and given the importance of these two variables in service organizations, especially the communications sector, Sample views were taken from Senior and Central Administration Managers for Zain Iraq Communications, The processing and analysis of data obtained through the questionnaire prepared for this purpose is used using two SPSS and AMOS statistics, There were (129 respondents), as well as personal interviews.
The research reached a group of conclusions, most notably that all the dimensions of interactive marketing except after the commitment had had an effective and fundamental link in the purchasing behavior of the customer, the research then concluded with a number of recommendations, which

Most countries have turned to attracting foreign direct investment, because it is an effective and necessary way to achieve economic development after it was in the sixties of the last century one of the manifestations of colonialism and economic hegemony, And as a means of plundering the wealth of peoples, most countries have resorted to adopting policies and procedures that work to attract foreign direct investment such as providing incentives guarantees facilities canceling taxes and providing an appropriate and appropriate investment climate, This is because it is one of the most important sources of international financing due to its great potential and ability to transfer technology and administrative skills and achieve optimal use of economic resources, As well as transferring the economic surplus achieved in the exporting countries and transferring them to the countries attracting investments, in addition to that they transfer modern and advanced technology to the polarized countries, The problem of the research lies in the fact that not giving enough attention to the factors of attracting foreign direct investment will lead to a missed opportunity in the field of raising the total added values, which reflects the extent of upgrading the economic performance of Britain, The study aimed to give an idea of the concept of foreign direct investment and its importance (its theories, determinants, obstacles, motives, advantages and disadvantages) as well as giving an idea of performance, methods of measuring economic performance and the theoretical relationship between economic performance and foreign direct investment in Britain, The standard results indicated that there is a direct and moral relationship between foreign direct investment and total value added at the cost of production factors in Britain on the one hand, and the existence of a direct and moral relationship for the independent variable exports of goods and services in the approved variable total value added at the cost of production factors on the other hand, while there was no Significant effect of spending on research and development on the dependent variable total value added at the cost of factors of production.

The issue of governance is one of the important topics, thanks to the multiplicity of its mechanisms and its connection with modern phenomena, and as an effective means in the state, as governance is one of the main elements in regulating the relations between the main parties. The study aims to identify the governance and the impact of governance on the state’s public revenues, and to examine this effect, the study adopted indicators of global public sector governance.
which were developed by the World Bank in 1996 (The Worldwide Governance Indicators WGI) Governmental Indicators: The quality of legislation, the rule of law, the control of corruption, and this study attempts to show the importance of applying governance to contribute to maximizing the state’s public revenues. The study aims to identify the extent to which the standards are applied Governance in the state’s public revenues, through the use of standard programs, the study assumes that governance with its variables influences morally or positively in maximizing the state’s public revenues. on two variables, the dependent variable is represented by public revenues, and the independent variable is represented by indicators or governance measures. In my study (Egypt), I adopted a sample for my study, and the duration of the sample study was between the two years: (2000-2019).

Sovereign wealth funds are an economic phenomenon and an important means of achieving economic stability and confronting the local economy to external crises that result from fluctuations in crude oil prices, and also with the aim of saving and investing financial surpluses that are achieved by increasing oil prices, especially oil countries, and benefiting from them in various fields, especially times of crises, wars and disasters. Sovereign wealth funds have become one of the modern topics that are managed by official bodies and institutions for the countries that own them, and their aim is to transfer part of the returns they obtain for the benefit of future generations, after the depletion of natural resources, provided that annual profits for countries are not associated with the prices of natural resources that are subject to shocks.Oil Algeria is one of the countries that established a sovereign wealth fund under the name of the Resource Control Fund, and its purpose was to finance the budget deficit due to the shocks of crude oil prices, as well as to pay off the external debt.

The research aims to present the cash and pledge credit granted by Iraqi banks working in financing medium industrial projects, and to show the most important reasons for the weakness of their financing in the Iraqi economy, and the study reached a number of conclusions, including:
1. The study concluded that government banks are still controlling the bulk of the financing of industrial projects, while the contribution of private sector banks does not exceed a third of the amounts financed for industrial projects in the Iraqi economy.
2. It was reached to accept the hypothesis of the study that there is an adverse effect of the monetary credit variable on the value of production, as an increase in cash credit by one million dinars leads to a decrease in the value of production by 0.05 in the long term, while there is a less adverse effect of the pledged credit variable on the value of production. As the increase in the pledge credit by one million dinars leads to a decrease in the value of production by 0.01 only, that is, it leads to an increase in the production of production requirements at low prices and, therefore, leads to a decrease in the value of production, and then the prices of local products decrease. And this measure enhances the competition of local goods against foreign goods.
The study found that industrial policy tends in general towards consumer industries, which is due to many factors, including the ease of establishing such industries and the nature of these commodities with low flexibility for the consumer, and that these industries do not need complex technology in production as well as the availability of some of their raw materials Locally and economically, especially those that produce intermediate goods.

There is a need to find way and tools to help countries in facing the complex crisis they face such as wars, disasters, diseases and other, at the same time ,we find that most countries of the world, with their limited capabilities are unable to face these sudden crises our research came to study one of the important tools that help countries face their emergency economic and financial cries through the formation of sovereign funds established by the state to confront these crises the research came with the development of a proposal to from sovereign funds of another type through participation between the state and the various economic sectors. As well as cooperation between large-sized companies and relationship, as well as cooperation between countries of the world in establishing these funds
Our research focused on presenting the traditional concepts of sovereign funds and then proposing other sovereign funds that depend for their financing on difference sources, as well as their management areas of benefit from them in different (developed and developing) countries, in addition to pointing out the most important problem likely to be encountered in establishing these funds and presenting a number of proposal to address the problems to ensure the success of these funds.

Poverty is one of the economic and social phenomena that preoccupy state rulers, academics and non-governmental organizations, which has made the eradication of poverty top of the sustainable development goals. The research aims at investigating the level of multidimensional poverty and inequality among the poor in Gedaref State, Sudan. The research was based on primary data that was carried out by means of a questionnaire from a random sample of 382 respondents. The sample covered all the localities of the state. The research adopted the multidimensional poverty approach of Oxford Poverty and Human Development Initiative. For the purposes of data analysis, the Statistical Package for Social Sciences program (SPSS) was used. The research found that 47% of the state’s population falls below the multidimensional poverty line, and the inequality index among the poor was 0.03 while the general indicator of multidimensional poverty was 0.35, which is higher than the level of the country as a whole. The research recommended that the local government should pay attention to providing clean drinking water services and improved sanitation in order to contribute to reducing the level of multidimensional poverty in many of the state’s localities, and the government and civil society organizations should pay attention to the importance of adequate and healthy housing in order to avoid fires that spread in the countryside of the state and reduce risks associated with improper housing.

The research discusses the exchange rates of the Iraqi dinar against the US dollar and its impact on some macroeconomic variables (public budget deficit, inflation and unemployment), in addition to researching the reasons for raising the exchange rate of the US dollar by the Central Bank of Iraq. The research problem focused on the impact of some macroeconomic variables on the decision to reduce the value of the Iraqi dinar, which resulted in a rise in inflation rates and unemployment rates.
Prices, high unemployment rates, and an increase in public revenues resulting from selling the dollar in the currency auction. The research relied on the descriptive and analytical approaches, with the aim of obtaining the results and analyzing them economically.
The research reached a set of results, the most important of which is the decrease in the average annual price of the OPEC oil basket from (64.04) dollars in 2019 to (41.47) dollars per barrel in 2020, causing the public budget of Iraq to lose about (3.610) billion dollars during March 2020, which It exacerbated the crisis of the general budget for the year 2020, and prompted the government to raise the exchange rate of the dollar against the dinar from (1190 dinars = $1) to (1460 dinars = $1).
The results showed an increase in the consumer price index during the year 2021 by (7.6) points, and an increase of (7.3%) compared to the prices of the year 2020. The research also showed a decrease in the public budget deficit for the year 2021 compared to the year 2020, where the amount of the deficit decreased from (60.017) trillion dinars in the 2020 budget, to (28.672) trillion dinars in the 2021 budget, with a decrease of (31.345) trillion dinars, and a decrease of (52.2%). The research finally found an increase in the total unemployment rate for the year 2020 by (7.6%), reaching (13.7%) of the total labor force, compared to a rate of (12.76%) in 2019, and in 2021, it increased to (16.0%) of the total workforce. female workers, with an increase of (22.9%) compared to the year 2020.

The research aims to identify the role of information technology in achieving economic development in a number of telecommunications companies of Dohuk governorate, two hypotheses were formulated a base for performing the study. A questionnaire form was used and distributed to study’s sample that contained (48) members. A number of statistical methods were utilized to analyze and test the hypotheses. The study has accomplished a set of conclusions, the most important of which are Information technology is necessary, important and essential for economic development, in addition, the research present a number of recommendations including the need of providing an appropriate environment for information technology to create an information society that contributes significantly to achieve economic development.

The study aims to analyze the relationship between oil revenues and inflation rates in Iraq. The study used time-series data on oil revenues and inflation rates for the period 1990-2019. The study depends on the analytical approach to reach its goals and solve its problems.
The study found that there is a co-integration between oil revenues and inflation rates, and the trend towards its equilibrium level in the long-term can be determined. But it was found that the relationship between both variables is an inverse relationship, as an increase in the value of the variable (REV) by (1%) leads to a decrease in the value of the variable (INF) by approximately (-4.184), and this result is not consistence with the pre-expectations of the study.
This result is consistent with the pre-expectations of the study, as in the long run, the variables are heading towards their equilibrium values.
Finally, the study presented several suggestions, including; Adopting an appropriate monetary policy to reduce the new monetary issuance and the money supply that is not matched by an increase in the supply of national goods and services. In addition to determining the amount of production and export of oil resources, working to preserve this wealth and carrying out the process of sustainable development to preserve the rights of future generations.

The monetary policy pursued by the Central Bank and its indirect quantitative tools play an important role in monetary stability and economic activity, because it is based on monitoring the money supply through which it seeks to achieve its ultimate goals. In Iraq for the period (1988-2019) using the co-integration tests and the Autoregressive Distributed Time Gaps (ARDL) model, based on the premise that the quantitative tools used by the Central Bank have an impact on achieving monetary stability, and the research found some The most important conclusions are that there are positive and negative effects of the Central Bank’s tools through their effects on the economic variables related to monetary stability, and accordingly, it is necessary to work on achieving monetary stability by activating and diversifying these tools so that they become more appropriate to achieve their objectives of monetary and economic stability, by Through the development of the stock market and building an advanced banking system that contributes to the development of local money markets by promoting competition between commercial banks and restore the confidence of individuals in these banks.

The study dealt with the impact of the Corona pandemic (Covid-19) on the global economy by focusing on the Sudanese economy for the period (2019-2021). In exchange for the necessity of increasing public expenditures on the health sector to address the pandemic, the paper assumed that the corona virus pandemic had negatively affected the macroeconomic indicators and the balance of payments for Sudan, and the paper followed the descriptive and analytical approach, The most important results are a decrease in the GDP growth rate to reach a decrease of (3.6%) for the year 2020 compared to the year 2019, in addition to an increase in the deficit of the state’s general budget, Trade balance, external debt, investment rate, unemployment rate for the period from (2019-2021), and an increase in grants And the subsidies provided to Sudan from abroad, and the most important recommendations are the need to pay attention to the health sector and allocate estimated budgets to confront the pandemic and respond in the future to every new pandemic and epidemics while benefiting from the external support provided, and the need to spread awareness of precautions to ensure the return of full production to the sectors and tourism while taking advantage of the techniques that were used In the field of e-commerce and e-learning.

Housing is considered as one of the basic necessities of living, and its importance comes in the second degree of life’s priorities after food. It is the place where a person spends most of his time, takes care of his family, and regains his strength to start his work again, meaning that a person enjoys privacy and belonging.
The study is aimed at estimating the factors affecting housing ownership in the city of Erbil, using the logistic standard econometric model as a quantitative method through the use of the E-views 10 package, and depending on seven independent variables: (Family income, Housing price, Family size, The gender of the head of the family, Number of workers in a family, Number of years of service for the head of the family, and the educational attainment of the head of the family). Data collected in a sample of (564) during the year 2021 using a special questionnaire form.
The hypothesis of the study is that "the explanatory variables have a significant effect on household ownership of housing". The study concluded that most of the explanatory variables included have a significant effect on the captives’ ownership of housing and that the family size variable has the greatest and positive morale effect on the probability of owning housing, followed by years of service to the head of the family, and then the family’s income.
One of the most important proposal of the study is to resume granting a property loans, especially for those who have more years of service and who have large family sizes.

The exchange rate and the money supply are fundamental monetary policy tools, which constitute a significant aspect of the state’s economic policy, on which it depends to achieve its economic goals, most importantly which is achieving economic growth, since monetary policy is an effective mechanism and a basic pillar on which to reach monetary stability on one hand and economic stability on the other, as monetary policy tools constitute the link between the monetary side and the real side of the economy, From this point of view, the purpose of this research was formed, which is the impact that monetary policy tools implement, represented by the exchange rate and money supply, Does the Iraqi economy depend on these policies and their effects, or are there other alternatives to raise growth rates?. The researchers reached the most substantial-conclusion, which is that the monetary policy tools under study are considered one of the leading policies and have a direct impact on the economy, but their impact is still limited on the Iraqi economy, furthermore, the relative stability in the Iraqi dinar exchange rate contributed to achieving economic growth, whilst the fluctuations in the money supply had a negative impact on economic activity.

The study aimed to identify the role of accounting profession ethics in preventing financial corruption of civil society organizations in Iraq. A survey is conducted and distributed to accountants who have license from Accounting Association to prepare and the nonprofit organizations (NGO) annual financial reports. The questioner is distrusted in Duhok province through using google driver link. The study focused of finding the relationship between variables of financial corruption and accounting profession ethics factors, that found out significant relationship among the factors and preventing financial corruptions in NGOs.
The key finding of the study resulted that commitment to the professional standards and religious values are considered as core for mitigating financial corruptions and enhance trust with financiers. Besides, it’s also highlighted that accountants’ independency in work, and stripping of pressures influence to produce better quality and reliable financial information as well as mitigate financial corruptions through getting rid of bias without top management interventions. These results could be considered to suggest that accountants are able to mitigate the significant threats of corrupt practices occur in NGOs and other firms.

This research aims to reveal the commercial banking policies’ roles in savings promotion among the people of Erbil City. For conducting the research, Erbil has been chosen as the case study area for revealing the role played by the selected commercial banks in regard to the issue. The consciousness of individuals, the status of the culture of savings and which group saves more. Indeed, the research relied on Primary data type due to lack of needed data availability. Thus, a questionnaire form was created and distributed over five commercial banks in Erbil to obtain the data needed for analyzing the problem and drawing the conclusion. For analyzing the data a statistical software package called (SPSS) was used to conclude whether the selected commercial banks have played their significant role in savings promotion amongst the people of Erbil city or not. Overall, it was found that commercial banks policies have promoted savings. Furthermore, the study provides policies for promoting more savings and overcoming challenges.

The research presents a new hybrid model that proposes its use for accurate time series prediction, which combines wavelet transformations to remove de-noise of the data before using it in artificial neural network and applied for time series. To find out the effectiveness and efficiency of the proposed method on artificial neural network models in prediction, the proposed method was firstly applied to the generation time series data (first-order auto-regression) through several simulation examples by changing the value of the parameters and sample size with the generation data being repeated 25 times, secondly the application on the real data represents the monthly average of the price of an ounce of gold in the Kurdistan Region, To compare the simulation results and the real data of the proposed and traditional method, then design a program in Matlab language for this purpose and based on the criteria (MSE, MAD, R2). The results of the research concluded that the proposed method is more accurate than the traditional method in estimating the parameters of the time series model.