Tikrit Journal of Administrative and Economic Sciences

The study aimed to demonstrate the role of integration between the target cost and the activities based- budgeting in generating added value in Iraqi industrial companies. In order to achieve the objectives of the study, the researcher designed a questionnaire consisting of several paragraphs and distributed to accountants working in (23) Iraqi industrial companies. The statistical program SPSS was used to analyze the data, answer the study questions and test its hypotheses. The study reached a number of results, the most important integration between the target cost and the budget on the basis of activities that contribute to generating added value for companies the research sample. The target cost method has a major role in reducing costs, especially in the stage of research, development, design and removal, waste of resources. And also contributes to activating the role of control accurately and building good relationships with suppliers, for the budget on the basis of activities an important role in directing indirect costs, indicating activities that do not add value and removing them, and activating the role of planning, development and control. The study recommended that Iraqi companies should be directed to Modern methods to reduce costs.

The research aims to study and analyze concurrent engineering (CE), and the use of concurrent engineering outputs as inputs to reduce time, and demonstrate the role of concurrent engineering in achieving savings in design time by employing some models to determine the amount of time savings, including the Lexmark model to determine the savings in design time. To achieve the objectives of the research, the General Company for Electrical and Electronic Industries/Cryogenic Engine Plant, specifically the 1⁄4 horse engine located in Baghdad was chosen as a research area. As the concurrent engineering technology was applied in the same company to search in a way that suits the environment in which the company lives in order to reduce the time. The researcher reached a set of conclusions and recommendations, and among the most prominent conclusions: The concurrent engineering technique is one of the most appropriate techniques for the business environment and the rapid changes that accompanied it and the importance of the research sample. The use of internal or external specialists to gain knowledge, experience and skill to make appropriate decisions. The most important recommendations are the following: Economic units should pay attention to cost-effective and administrative technologies, including simultaneous engineering technology, because it is an important tool for improving and developing existing and new products. Economic units should pay attention to the customer as a source of strength for the economic unit, as well as increase interest in design for cost (DTC) in order to make products close to customers, that is, by designing to make products buyable, and the design team must take into account the acceptable level of quality.

The research aims to present a proposed model for measuring the financial sustainability of government units according to the RPG1 IPSASB methodology issued by the International Accounting Standards Board in the public sector. By studying the nature and dimensions of financial sustainability in government units and stating the role of reporting analysis according to RPG1 IPSASB in assessing and measuring the financial sustainability of government units. And determining the appropriate financial analysis methodology and its tools of ratios and indicators to measure the financial sustainability of government units that are consistent with the objectives and symptoms of financial reporting analysis according to RPG1 IPSASB . The research adopted both descriptive and analytical approaches for the purpose of achieving the objectives of the research and testing their hypotheses by studying and analyzing what has been written about its variables in references, books, research, and Arab and foreign periodicals. Up to designing a suggested model for measuring financial sustainability in government units. The research concluded with a number of conclusions, the most important of which are: Reporting on financial sustainability information represents the development of government financial reporting and a first step to achieving integrated government reporting, as it contributed to expanding the information derived from the financial statements. It includes projected inward and outward flows related to the provision of goods, services, and programs that provide social benefits using current policy assumptions over a specified time horizon.

The study aimed to identify the ability of contracting companies in Nineveh Governorate to apply Standard (15) "Revenue from Contracts with Clients”, which is one of the International Financial Reporting Standards (IFRS), and its effect on the financial statements, and the obstacles that prevent this. The problem of the study raised questions On the impact of measuring the results of construction contracts according to Standard (15), on the effectiveness of accounting measurement, on the function of monitoring performance and on investor confidence, the researchers adopted a scientific approach using the descriptive analytical approach using the statistical program (SPSS23) to find ratios and duplicates and examine the efficiency of the measurement tool and test correlations Between the study variables and the values of regression coefficients, the study concluded that the application of standard (15) "revenue from contracts with clients" in contracting companies in Nineveh Governorate has a positive impact on the effectiveness of the activity result in the field of accounting measurement, and contributes to improving the performance control function and contributes to improving Investors 'confidence in the performance in general, the study recommends creating an accounting system for contracting companies that is consistent with the nature of these companies' activities and meets the desired measurement and disclosure requirements in line with the requirements of International Financial Reporting Standard No. IFRS15.

The aim of the research is to study the Iraqi banking system, which is (Deposit Guarantee Policy and its effect on the stability of the Iraqi banking industry) for the period from (2015-2019), where appropriate statistical methods and treatments taken from the (SPSS) program were used. Among the most important results that reach the absence of a statistically significant effect of financial leverage on the stability of deposits in the Iraqi banking sector. This can be justified by the fact that depositors are not affected by the financial leverage index regarding their deposits in banks, as they have sufficient security from an institution. Deposit insurance regarding their deposits, as this result indicates that depositors have no doubts about the soundness of the banking system. Among the most important recommendations that came in this research is to increase interest in secured deposits, and to raise the maximum limit that the corporation pays as immediate compensation. In addition to expanding the scope of coverage by banks to include deposits in foreign currencies, in order to achieve banking stability, to increase confidence in banks.

The research aims to analyze the efficiency of working capital management represented by (cash retention ratio, average inventory retention period, average receivable collection period, average debt repayment period). And its impact on the profitability of companies measured by the rate of return on assets for a sample of industrial and agricultural companies listed on the market Iraq Stock Exchange, during the period (2009-2018). The data for the research sample companies were analyzed using financial ratios to calculate the cash cycle, average collection period, average inventory retention period, stock turnover rate and debt repayment period as independent variables (and corporate profitability) represented by the rate of return on assets as a dependent variable. Then testing the research hypotheses using simple regression analysis and multiple regression to identify the effect between the independent variables and the dependent variable.
The results indicate the existence of a positive relationship between the period of collecting receivables and the return on assets, and this is consistent with most studies that have studied the relationship between these variables, as well as the existence of a negative relationship between the average period of inventory retention and the return on assets.
The most prominent recommendations stipulated a continuous review of the statements of the reconstruction schedule of accounts receivable and inventory analysis statements in terms of type (raw materials, semi-manufactured, and finished materials). And reviewing financial investment statements continuously to get rid of shares that are constantly declining in prices and that achieve a loss in order to enhance the profitability of the company and maximize worth.

The research focused on studying the behavioral factors affecting investment decisions by understanding the behavior of decision-makers and the factors affecting investment and financing decisions. The research aimed to quantitatively measure the tendencies and preferences of investors and diagnose the factors that affect the direction of decision-makers and the effects of their behavior. The research problem started from a major question about How to measure investor tendencies and preferences as one of the trends in the financial behavior of the banks studied, as the research used the descriptive and analytical method to arrive at the results, and the research reached a set of conclusions and recommendations. The most important conclusions were that investor tendencies are an important factor affecting investors ’decisions because they are related to irrational behavior resulting from bad mood, fear of loss, weather, etc. So it is either pessimistic or optimistic, and the financial behavior of banks and financial institutions is largely based on the needs and desires of investors, which are expressed through their preferences for profits or liquidity, and the research recommended the need to focus more on the preferences and tendencies of investors. And study their behavior carefully super where this behavior results in financial decisions related to profitability and sustainability the activity.