Tikrit Journal of Administrative and Economic Sciences

The study aims to evaluate of quality costs to Administration and Economics College at University of Anbar and show the impact of displacement of these costs from 2013 to 2017. The main problem of research was the extent to which there is an awareness of the importance of measuring the quality costs in Iraqi higher education institutions, so that the system of production of the educational service in these institutions can be developed and then measured and evaluated. Analytical style was used and adopted inductive and deductive approach in analyzing and extracting results, the study has showed reduce in prevention costs in 2014 by 8,7% of previous year, which led to increase the internal failure costs to be 89,9% of quality costs total. The main reason of increase the failure cost is to increase the number of failed students to 138 student of 2014. In 2016 the prevention cost became 1,6% of previous year, but the internal failure cost has also increased, the main reason is to increase failed student cost to 3589063 dinar is higher cost of study period, this increase is connected with increasing the costs of extinction, specifically the destruction of buildings. The study also showed that the records of quality costs did not obtain which is considered a basis in preparing reports of quality cost. In addition that the quality team lacks accountant of quality costs which made a weak in detailed documentation of quality costs, accordingly the management will not be able to put future plans in a good way and weak control of quality performance as well as will not be awareness in an importance of quality costs.
The study recommended the necessity of increase awareness in an importance of quality costs, keep records, prepare quality reports to follow and control the quality costs for the future period, show changes, join an accountant management with team or quality management to be able to collect, clear and enter costs data of quality. In order to make a good analysis operation of data by participation with quality team, in addition to his role in helping management in planning, control, evaluation and taking decisions and analysis the reasons of an internal failure in deep and detail way to reduce this cost over time, reaching to the requested quality goals by the management.

The research aims to introduce the concept, advantages and types of outsourcing decisions and the steps that companies depend on in making these decisions, and then shed light on the concept of responsibility accounting and its objectives and advantages and types and constituents. And the impact of outsourcing decisions on the efficiency of responsibility accounting, the hypotheses were tested by means of a questionnaire prepared for this purpose, which was distributed to a group of academics represented by graduate students and professors in the accounting competence of a sample of Iraqi universities. A number of conclusions were reached, namely: Outsourcing decisions have a positive impact on the efficiency of responsibility accounting, in terms of activating its control role and expanding the scope of inspection and follow-up within its centers of responsibility. As well as providing information that helps senior management in making appropriate decisions focused on achieving The goal for which the company decided to outsource its activities to others.

The research aims to test the impact of the firm characteristics in the level of voluntary disclosure on intellectual capital of Iraqi firms listed on the Iraq of Iraq stock exchange for the period 2013-2017. Identified six of the characteristics of both (firm size, firm age, type of industry, concentration of ownership, the firm's profitability, Financial Leverage). The research dealt with the method of content analysis of published annual financial reports. Using correlation and the equation of multiple and simple regression in analyzing the results. The results indicate that there is a significant relationship and effect of the firm's characteristics in the level of voluntary disclosure of intellectual capital.

The research aims to test the impact of the level of Forward-Looking Information disclosure on the cost of capital in companies listed on the Iraq Stock Exchange. The research dealt with the annual financial reports of a sample of (15) Iraqi companies listed in the mentioned market for (2014) to (2017), The research depended on content analysis of financial reports in measuring the level of disclosure of Forward-Looking Information. The research used simple linear regression analysis and correlation coefficient to determine the effect and relationship between search variables. The research found that there is a negative non-significant impact of the level of disclosure of Forward-Looking Information on the cost of capital. As well as a significant negative correlation between the level of disclosure of Forward-Looking Information and the cost of capital. The research recommends the need to expand the disclosure to include financial and non-financial information showing the company's ability to continue in the future.

This study aims to provide an indicator of the level of earning management in Iraq compared to a group of countries, as well as the impact of governance on the earning management based on accrual. The research sample was in 24 countries from around the world, including Iraq. The governance index for the countries was provided by the Governance Metrics International (GMI), while earning management measures were provided for the countries from the Enomoto et al. 2015 study, with the exception of Iraq, where 20 Iraqi industrial companies were selected to measure the level of earning management. The study found that corporate governance has a significant impact on reducing the level of earning management

The study aims to measure and tests the reaction of the managers of responsibility centers in the industrial enterprises to the application of the standard costing for the control of waste. The problem of the study was couched in the answer to the following question: Would the mangers of the responsibility centers in the industrial enterprises tend to accept the application of the standard costing for the control of waste? The researchers used a closed-ended questionnaire for the collection of a qualitative data on the variables of the study. The dummy variable was used for the measurement of the reaction of the respondents to statements embodied in the questionnaire. The dummy variable takes on one of two criteria; one which stands for the agreement and zero which stands for the disagreement. A non-parametric run test was used to test the significance of the statistical differences between the agreement and disagreement. The statistical test showed that, managers of the responsibility centers tend not to accept the application of the standard costing for the control of waste material. They argued that the standard costing holds the managers of the responsibility centers accountable for material and product variances which are over and above the permissible rates.

The research aims to identify the financial failure and the possibility of excellence from financial stumbling and financial bankruptcy, as well as the early diagnosis of financial failure contributes to the preservation of financial institutions in the Amman Stock Exchange and the failure to reach bankruptcy. The research was based on the application AltmanZ-3 model in eight hotels bound Stock Exchange Oman Stock Exchange within the services sector and for the period (2010-2016). The most important conclusions of the research: The use of the AltmanZ-3 model shows that most of the hotels listed on the Amman Stock Exchange do not face financial failure, but on the contrary, they are in the case of high economic activity. The use of financial ratios is the first criterion in accuracy of prediction but the sample size is the most important determinant in selecting the optimal model and making the model more credible

The adoption of entrepreneurship is one of the factors that help the majority of banks to reach the state of excellence in the banking market and gain new and profitable customers. The banks have realized that the role of innovation and the search for new opportunities, the necessary need to implement them through innovative approaches and risk tolerance, is the cornerstone for enhancing its competitiveness.
In light of the above, the current study emphasizes the impact of the dimensions of entrepreneurship in the indicators of financial performance, and according to this approach, it focused on the Housing Bank to identify the extent of adoption of the dimensions of entrepreneurship. The analysis and financial and statistical tests were conducted in order to identify the relationship between the dimensions of entrepreneurship and financial performance indicators according to the hypotheses of the study.
The results showed that there is a significant correlation between entrepreneurship and financial performance. The entrepreneurship has a significant impact on the increase in financial performance indicators; this showed the results of the statistical tests
The current study recommended the need to adopt new and innovative financial approaches and indicators that work to aid the studied banks to achieve the highest performance and provide them with a competitive advantage. also recommended the study of interest in the variables of entrepreneurship because of their positive effects in Iraqi banks.

Cares find examine the relationship and impact between two variables two major Transformational Leadership and Includes Six Sub-Variables are Charismatic Typical Impact, Stimulus Inspiring, Intellectual Arousal, Attention, Individual, Empowering Workers, The Development of University Culture, And Changing. The variable dependent University Crisis Management. Represented the questionnaire the main tool for research and distributed on a sample of (56) of University Leaders in the Tikrit University. The questionnaire consisted of two types of information: the first includes general information about the study sample. Second related variables study. Used the study a number of statistical methods for the purpose of data analysis based on statistical software (SPSS) Among the most prominent findings of the study and a positive relationship between transformational leadership and crisis management. As well as affect transformational leadership in crisis management. The most important conclusions of the study (transformational leadership academy is one of the most important models of leadership in transforming universities for the better).

Technological capabilities are a fundamental concept for companies in general and communication companies in particular, a holistic phenomenon and a central component of all administrative knowledge fields, as well as its distinctive role in developing the skills and experience of the cadres in the companies. The aim of this research was to assess the technological capabilities of the mobile communications company Asiacell, by assessing the variance and importance ratios between the dimensions of the technological capabilities of the employees in the company in question. The descriptive and analytical approach was adopted, the questionnaire was distributed to the staff at (77) and then use the software (SPSS) to validate the hypothesis of research, the study finds that there is a high commitment by employees to the dimensions of technological capabilities in the company the study sample. The study recommends the need to create the capabilities, resources and resources necessary to help employees and individuals to apply the acquired abilities and knowledge.

Successful collaboration between organizations within strategic clusters may require encouragement and support to motivate organizations to work within a collective group that pursues to achieve economic objectives that may be far from accessible for an individual organization, with many technological, financing and marketing challenges. Thus requiring programs to change the independent behavior of organizations and to create a culture and spirit of cooperation among them through intermediary organizations.
The research aims to identify the critical roles of intermediate organizations in the success of strategic clusters and access to a comprehensive and focused vision that contributes to the extraction and conclusion of the main contents roles of the intermediary organizations, which help in achieving the main objectives participants in the strategic clusters. The study was conducted in the private banking sector in the Kurdistan Region of Iraq by adopting personal interviews and surveying the opinions of a sample of managers in (25) commercial banks. The sample size was (157) managers. A questionnaire consisting of (36) questions representing (24) of the roles of the intermediary organizations was adopted, While (12) questions addressed the implications of the success of strategic clusters, in order to identify the critical roles behind success work of the strategic clusters. The factors analysis was adopted using the SPSS-10 For Windows program to interpret the factors extracted as reflecting the reality of the critical roles of intermediary organizations.
The research found a number of conclusions, the most important of which were that the critical roles of intermediary organizations to ensure the success of strategic clusters included (Regulatory action, Awareness and Media Actions, specialized knowledge, logistical support, flexible policies and mobilization of government support). Related to the need to increase the awareness and attention of managers to the critical roles of intermediary organizations, which takes a distinct position among the most important alternatives available to the management of organizations to improve their competitive position. Especially in the business sector of the organizations investigated In light of the availability of the elements of joint work within the clusters strategic, and enhance the benefit of the successful experiences of countries and companies in this sector.

The current research sought to identify the contribution of knowledge sharing as an independent variable, namely the following dimensions (ICT, communication among workers, incentives and rewards) in promoting organizational ambidexterity as a dependent variable, the following dimensions (exploration and exploitation) at the Universities of Tikrit and Samarra. The research started from the nature of its problem, which was expressed by a set of intellectual and applied questions which resulted in answering the theoretical framework with its intellectual implications for the research variables (knowledge sharing, organizational ambidexterity by dimensions). As well as determining the level of its importance and its impact in the field as it represents contemporary and necessary variables for any university Seeks to keep pace with rapid developments, as well as adapt to those developments, especially in the dynamic environment competitive. The research found a number of conclusions, the most important of which was the existence of a significant effect relationship between the research variables on the two studied universities, which indicates that the greater the attention to the dimensions of knowledge sharing reflected positively on organizational ambidexterity. As well as to explore opportunities and urge to exploit them, but it is not within the required level within the current environment. Then concluded the research to a set of recommendations, the most important: the need to exploit the two universities questioned knowledge capabilities available to them and work to develop Thus enhancing their proficiency in exploration, exploitation, adaptation and contemporary developments, and overcoming constraints and limitations that prevent it.

The study aimed at the extent to which the characteristics of visionary leadership can be applied in achieving the enhancement of the performance of health organizations in the hospitals in question. The importance of the study was that the organizations sought to achieve maximum organizational performance through a visionary leadership based on philosophy to achieve the long-term strategic goals through the leader of the image and perception of the organization by having the best vision and ability to empower the staff of the Organization. As well as Which facilitate the coordination of all employees in the organization, which satisfies the satisfaction of all stakeholders through the ability to respond quickly to the needs and requirements of customers (patients). Hence the problem of the study with the main question: What is the role of Is Apocalyptic leadership in enhancing the performance of health organizations? In order to answer these questions, the default study plan was formulated. 100 questionnaires were distributed to Saladin hospitals and 81 questionnaire forms were retrieved for analysis. The researcher adopted the questionnaire as a main tool, as well as field interviews conducted by the researchers with a number of the sample respondents were used to collect important data and information that were analyzed and tested in a number of statistical methods.

The aim of the current research is to identify the impact of strategic leadership practices on organizational learning capabilities. To achieve the goal of the research, a questionnaire was designed (24) to collect preliminary data from a sample of (30) researchers. In this light, data were collected and analyzed and hypotheses were tested using the SPSS statistical program. Several statistical methods were used to extract the results. Including the mean, the standard deviation, the correlation coefficient, and the linear regression. After the analysis of the research data and the hypothesis test, a number of conclusions were reached. There is a correlation between the variables of research as there is a positive and significant impact of the practices of strategic leadership in the capabilities of organizational learning. That mean any of the practices followed by the College of the Tigris role strong and effective in the learning capabilities in the College according to what you are looking for and want. The most important recommendations made by the need to invest in strategic leadership practices by the college to take advantage of its implications for organizational learning abilities and the need to create an organizational culture about the importance of working in learning capacities by involving senior and middle management personnel in workshops and international and international conferences And cognitive development experiences.

The present study aims to demonstrate the organizational prowess and its effect in enhancing the employment of a group of academic leaders in some faculties of the University of Mosul. The researchers relied on a sample of (50) administrative leaders in Mosul University (deans, heads of departments of scientific and administrative deans) In order to implement the research objectives of the nature of the relationship between the independent variable and the variable adopted in its dimensions, hypotheses were developed to answer the research question. Is there an effect of the independent variable in the accredited. After the measurement the two researchers tested hypotheses based on statistical software in SPSS. The analytical descriptive approach adopted by the two researchers has reached a number of conclusions, the most important of which is the existence of a correlation relationship and a significant effect between the organizational prowess and the Job Involvement dimensions. After the test and reaching the results, on the basis of recommendations suggested for the field of the need for academic leaders to develop the relationship between Senior management and employees, and the need to adopt centralism along with the decentralized trend, so as to reflect positively on the employment of the respondents implicitly.

This research aims to determine the extent of the contribution of marketing intelligence dimensions in the management of marketing crises for organizations to achieve communication and success. It is known today that all organizations strive to achieve the satisfaction of their customers, and to achieve this satisfaction requires organizations to follow a set of strategies, methods and marketing procedures that would. The International Smart Card Company in Mosul was selected as a study community. The researchers adopted the questionnaire form after verifying its validity and reliability as the main tool for collecting field side data. The initial data were analyzed using statistical package for social science applications (SPSS) and the following statistical methods were used (arithmetic mean, standard deviation, weighted mean, multiple correlation coefficient and simple and multiple regression). The research was reinforced by a set of hypotheses that were tested through a series of statistical analyzes that reflected the reality of those hypotheses positively or negatively to reach the result that supports the main hypotheses of the research. The researchers reached a number of conclusions, the most important of which is the existence of a positive correlation between the dimensions of marketing intelligence combined and individually and the management of marketing crises.

The current study aimed to identify the effect of Characteristics of Innovative Leadership on Stages of Crisis Management, addition to providing the characteristics of Innovative leadership that provide Innovative solutions to crises At each Stage of its Management by a survey study of the views of a sample of (UNDP) managers in Iraq. The study problem focused on determine the effect of Innovative leadership within the framework of its characteristics in crisis management and his stages, The study sample included (35) persons, and the E-questionnaire (Google forms) was the essential instrument to collect the data. Statistical Package for the Social Sciences (SPSS), The main results of study were There are significant levels of positive Compatibility between the Innovative Leadership and Stages of Crisis Management in responded organization, addition to Innovative leadership and its dimensions (sensitivity to problems, perseverance, initiative, and originality) have an impact on Stages of crisis management in organization of sample research.

The research involves a diagnosis for the actual state of the policies and programs of human resources maintenance in Iraqi universities to observe the level of applying the policies and programs related to maintain and develop their human resources and to provide a proper work environment through which the workers feel comfort and satisfaction. Such environment contributes to raise the performance level of the workers and keep them working in the universities and not to look for other organizations to work in. The descriptive analysis approach has been used to deal with the theoretical and applied data of the study. The data have been dealt with by employing the statistical program (SPSS V.25). The apparent sincerity of the questionnaire has been checked through showing it to a number of experts and specialists working in the administrative science. The researchers verified the reliability of the of the questionnaire by using (Alpha Cronbach). Mosul university and Kirkuk university have been chosen to be the applicable fields of the present study by making a comparative study. Thus, the study samples involve (464) employees of Mosul University and (258) employees of Kirkuk University.
The researchers have prepared a standard for maintaining the human resources through relying on the literature review and the previous studies. The standard involves (10) dimensions consisting of (50) item, each dimension has (5) items. The study shows a weak level of interesting in maintain the human resources by the two universities. There is also a difference between the two universities concerning the application of the policies and programs of human resources maintenance about (8.4%). The research ends with a number of suggestions that are believed to serve the two universities under study. The most notable of them involve that the two universities have to reconsider their policies and programs of human resources and also to adopt new and developed plans capable of meeting the needs of their human resources and maintaining them. This actually begins from selecting the members, appointing them, training them, developing their skills, and ends by their retirement of the job feeling satisfied and thus such plans have achieved their goals as expected to be.