Tikrit Journal of Administrative and Economic Sciences

The main aim of this research is to reduce costs of production in ITIMAD slaughter house located in city of Erbil-Iraq. By reviewing the main required steps to achieve the aim of this paper by utilizing modern cost management system that includes the introduction of resource consumption accounting. This paper addresses the identification of exploited capacity and idle capacity, which in turn shows the advantages of the project. The mentioned points reflect the ability of the project to compete with others in the same business environment and it affects the decision making based on the outcomes of resource consumption accounting system. In theoretical part a method was derived from Arabic and foreign literature while the practical side used is done by analytical descriptive method by using tools, financial statement and real data from ITIMAD slaughter house, year 2020. Additional personal interviews were conducted with specialists of the project.

The current research aims to test the relationship between intangible assets and the policy of dividend distribution, as (consulting and research services, travel and delegation expenses for the purposes of the activity, advertising expenses, qualification and training expenses) were adopted as representatives of intangible assets as an independent variable. The profit distribution policy as an dependent variable to reach the goal of the research. The research dealt with the data set for (8) of the banking companies listed on the Iraq Stock Exchange for the period from 2010 to 2018, as the sample consisted of (67) viewers, and the program was used. The statistical package (SPSS V24) in the statistical analysis to reach the research goal. The research concluded that there is a positive significant relationship between intangible assets and the dividend policy. One of the most important recommendations was to increase the awareness of Iraqi companies' management of the important role of intangible assets in achieving competitive advantage, maximizing the value of the company and increasing profits.

The study aimed to know the impact of fair value according to standard (IFRS13) on the accounting conservatism in the Iraqi banking sector for (16) banks from years 2015-2017.The study found that the level of importance of fair value through other comprehensive income varies according to different Iraqi banks. Also, found that the level accounting conservatism varies according to different Iraqi banks. Furthermore, the study found that there is insignificant relationship between the fair values according to standard (IFRS13) on the accounting conservatism.

The modern business environment has seen a large and complex developments, as a result of technological developments, globalization and the openness of global markets. This has been reflected in equal opportunities for economic units in accessing markets and funds. Leaving a complex competitive landscape in which it is difficult to achieve profitable and sustainable growth in light of traditional business models that see the logic of Business is simple and straightforward, and value can be created and gained by providing products or services at competitive prices. It has become imperative for economic units to keep pace with the requirements of the contemporary business environment and to maintain and enhance their market share, to develop and innovate profit models based on alliances with other parties to provide products or services in a manner that differs from the traditional method. These alliances will build non-traditional profit models that economic units can adopt. In addition to its regular profit models to enhance sources of revenue and reduce burdens by distributing them to the largest number of stakeholders. The most important conclusions indicated that these models dealt with the literature of marketing and business administration, but according to the researchers' effort, the accounting literature did not address the impact of these alliances on the financial position, financial performance and cash flows, and professional organizations have issued standards that are limited to business mergers or joint ventures. And joint operations, and there is nothing to regulate the processes of measurement and disclosure of these alliances, whether in the conceptual framework of accounting or standards. The most important recommendations were the necessity for professional and standard-setting organizations to work on issuing what is required of economic units to indicate the impact of such alliances on the financial performance of the economic unit. And not to incorporate it within its normal operations as it may be a tool to mislead users of financial statements about the financial performance of the economic unit.

The aim of this research is to clarify the supervisory role that the performance audit performs, as well as to identify the entities that carry out this process. To clarify the nature of the performance audit because it provides information on the efficiency and effectiveness of the performance of public sector units and the extent to which they achieve their objectives at the lowest cost. By clarifying the most important elements necessary to conduct an audit performance, and identifying the concept of integration between internal and external auditing to benefit from it in the internal auditor conducting the performance audit process. And finally developing a proposed program for auditing performance and coming up with a report on the performance of public sector units to reach the results that the research seeks to achieve.
In light of the above, several conclusions have been concluded, including that the performance audit is complementary to the financial audit, and there is a close relationship between them to obtain a high level of information for the performance of public sector units. In addition to that the activation of performance auditing within government units leads to the unit management's knowledge of its level of performance and the extent of achieving.
One of the most important recommendations that came out of the study is to diagnose weaknesses in the performance of government units in a way that contributes to rationalizing the use of the resources available to these units, which will be reflected in the achievement of the unit’s objectives. An economic, efficiency and effectiveness audit must be conducted simultaneously to ensure a complete picture of performance, as well as work on the implementation of the proposed performance-auditing program in government service units in general and municipal departments in particular.

Public education institutions, especially in light of the current circumstances, suffer from accounting problems surrounding the process of measuring educational service costs. The current study focused its attention on determining student costs according to the traditional system, as well as the ABC system, and showing the impact of strategic objectives on determining government education service costs. The research concluded with a set of conclusions and recommendations. The most important conclusions, are determining the student’s cost will help the General Directorate of Nineveh Education in the process of preparing the budget for the coming years in a more equitable manner, as the criterion of student cost and number of students will be the main pillar in preparing the budget.
As for the most important recommendations for the General Directorate of Nineveh Education, reviewing the strategic goals and adjusting them to reach new strategic objectives consistent with the development in the fields of science and knowledge, and looks at the quality of education as a basic and global goal. Thus determining a new cost for the student that is strategically supported and achieves high quality levels and its elements are consistent with modern goals, and work on implementing ABC system to get rid of activities that do not add value, which leads to reduction and rationalizing expenditures in the field of public school education.

The research aims to measure the role of the collective intelligence system in promoting the advantages of joint auditing, as the research problem lies in measuring the extent of the impact of the collective intelligence system in promoting the advantages of joint auditing. This is due to the importance of this system in enhancing the ability of auditors to complete the audit work entrusted to them more efficiently and quickly as a single team. In a way that leads to enhancing the advantages of joint auditing, as the role of the collective intelligence system in promoting joint audit positives in Iraqi audit companies and offices was measured through the use of A questionnaire was distributed to a sample of account auditors in Iraqi audit companies and offices. The number of distributed forms reached (86) forms, and the effect of the variables was demonstrated through the use of statistical models and a linear regression model. After testing the research hypotheses, a set of conclusions were reached, the most important of which was the existence a correlation relationship. And an exponential effect between the joint audit method. The collective intelligence system, and that this relationship leads to strengthening and increasing the positive Participate, and the research recommended the necessity for the board of monitoring and Audit profession of encourage and urge companies and auditing offices to use the collective intelligence system, especially when applying the method of joint auditing in a manner that achieves speed and ease in completing the audit tasks assigned to them. As well as expanding the joint audit work to include all companies Contribution and not only the private banks that have applied this method mandatory since (2016), due to the importance of joint auditing in enhancing the procedures for detecting errors since the joint audit process is a reciprocal audit process between the joint auditors.

The research sought to address the latest trends and developments in the banking business, specifically the Open Banking initiative launched by the United Kingdom and adopted by many countries with the aim of stimulating innovation and increasing competition, as well as presenting a clear vision of its foundation and framework. And in order to achieve this goal literature was reviewed, and the experiences of selected countries were presented as a sample and compared within specific criteria according to the analytical method. We concluded that the increasing role of FinTech companies in providing financial services in an innovative and less costly manner played a major role towards adopting Open Banking and stimulating competition. The research recommends that it is necessary for local banks to adopt the innovative method of third parties in providing banking services by providing them through applications on phones and smart devices available to most citizens.