Tikrit Journal of Administrative and Economic Sciences

The research aims to present a model for reporting on the performance of services in accordance with the Guide to Recommended Practices RPG3. 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, researches and Arab and foreign periodicals. Up to building the proposed model to report on the performance of government units for their services and testing the model by applying it to the research sample. The research concluded with a number of conclusions the most important of which are: The scientific application has proven the possibility of preparing the financial statements of the Iraqi government units in accordance with international accounting standards in the public sector. By adopting the instructions of the decentralized government accounting system and the financial statements, statements and analytical data it provides. Thus providing the requirements for reporting the performance of services according to IPSAS-RPG3.

The research aimed to show the importance of analyzing cost data in helping to rationalize pricing decisions and the need to rely on scientific cost approaches in analyzing information on bread production costs as a strategic commodity in order to manage prices. The research adopted the descriptive and analytical approaches to build a general framework through which the research hypotheses and the achievement of its objectives are tested by relying on available theoretical data and those obtained from the field of study by conducting personal interviews and contacts with workers in the bread industry. The research sample was chosen, which is a group of Baghdad bakeries (intentionally), which were distributed in different regions. The research reached a set of conclusions, the most important of which was: The authorities concerned with price control have not paid any attention to analyzing the cost data of producing foodstuffs in general and bread in particular with the aim of determining the cost of the produced unit, on which the price of the produced unit is determined. The most important thing recommended by the research is; That there is of utmost importance to analyze the data of production costs of food products, especially bread, because of the importance of this in calculating the cost of the produced unit, on the basis of which the selling price and profit of the produced unit are determined.

The current study focused its attention on the ability of the financial statements to express this because of their strong role in making investment decisions and achieving the goals of all stakeholders. As the problem of the study was concentrated in some questions, including whether the financial statements reflect the reality of the establishment’s financial situation or are they not expressive the fact of the financial situation in the first place. Also the problem centered in knowing whether there is credibility in the financial statements or not, as for the aim of the study is to define the concept of financial statements and research the most important reasons for the lack of credibility of the financial statements and their ability to express the truth of the financial situation.
The research consisted of four axes, where the first axis represented the financial statements and the ability to express while the second axis represented the effect of different measurement alternatives on the reliability of the financial statements, while the third axis represented the practical side and the fourth axis represented the conclusions and recommendations. The research concluded with a set of conclusions and recommendations and the most important conclusions are that criticism of the financial statements has a significant impact on reducing their credibility and that the financial statements do not completely express the reality of the financial situation. A special model for raising the ability of financial statements to express, as well as addressing weaknesses in the financial statements by companies, as well as using fair value in evaluating fixed assets instead of historical cost, which is one of the most important weaknesses in the financial statements.

The research aims to formulate strategic plans in the researched faculties according to the holistic view, which is emphasized by the strategic lenses. The research problem is represented by the following questions:
1. Is there a significant correlation between the strategic lens and creative intelligence at the macro level and at the level of research variables?
2. Is there a moral effect of the strategic lens in achieving creative intelligence at the macro level and at the level of research variables?
The research community includes a group of scientific colleges in the universities of Mosul, Tikrit, and Kirkuk, and the research sample is the teaching staff and administrative leaders in those colleges. The research was based on two main hypotheses, and sub-hypotheses branched out from them representing the correlation and influence relationships between the variables. The electronic questionnaire which is prepared according to the five-point Likert scale is used in the collection of data, which was built by the researcher and presented to a group of arbitrators to consolidate its paragraphs. The Descriptive and analytical method is used in presenting and analyzing data.
The research comes out with several results, the most important of which are that strategic lenses increase the sobriety of the proposed solutions and provide strategic options that are more appropriate to the colleges environment and their organizational reality.

The current research aims to discover the influential relationships of the strategic response through organizational capabilities in competitive choice in the researched company. The research problem is represented in several questions, including the extent of the strategic response through organizational capabilities in determining the competitive choice in the researched company? While the research adopted the descriptive and analytical approach. Mobile telecommunications companies in Iraq defined the field of study. The study population was represented by the Asiacell Mobile Communications Company the main branch in Sulaymaniyah. As one of the largest mobile communications companies in Iraq. The study was applied to an intended sample of (80) A director in the upper and middle management represented (the general manager, assistant general manager, and some members of the board of directors, department directors, and people officials) in the researched company, and the questionnaire was the main tool in data collection, and in order to process the data, many statistical methods were used, and the most prominent results The findings of the research are the interest of the researched company in responding to changes through its available organizational capabilities as an indicator of great importance in determining the type of competitive choice.