Tikrit Journal of Administrative and Economic Sciences

The study aimed at ascertaining whether there is an impact of forensic accounting in enhancing the controlling role of the Board of Directors, to achieve this objective, the study dealt with the concept of forensic accounting, its objectives and benefits, and what forensic accountants require from education, work license, knowledge, skills, abilities, standards. The study also dealt with the Board of Directors as a mechanism for corporate governance, and how to benefit from the forensic accountants in the examination of the mechanism of the Board of Directors. A sample of academics and professionals were surveyed to determine whether there is an impact of forensic accounting in enhancement the controlling role of the board of director in Iraqi environment. The study concluded that the forensic accountants have the ability to examine the independence of the members of the Board and its Chairman, and the need of the Board of Members, which is reflected in enhancement the controlling role of the Board of Directors.

The research aims at identifying the types of accounting policies used in the Iraqi companies listed in the Iraq Stock Exchange, as well as the know of the impact of the diversity in these policies on the asymmetry of accounting information provided in the financial reports. To achieve this objective, the research was applied to a sample of Iraqi companies from all sectors of the Iraq Stock Exchange (2016, 2017, 2018). For a number of accounting policies used by analyzing the accounting items directly related to them, as well as knowing the number of financial items published in each company's reports, extracting the differences between them and conducting the analysis According to the statistical program (SPSS) and through which to reach the goal of research.
The most important finding of the research is that there is a difference in the accounting and financial policies applied in the Iraqi companies listed in the market according to the objectives of each company and its desire to achieve the satisfaction of owners and managers as well as the desire to achieve profits and mislead users. Found a relationship between the continuous change of accounting policies and asymmetry financial information provided in the financial reports of Iraqi companies.
The most important recommendation recommended by the research is the need to consolidate the accounting policies in Iraqi companies for all sectors in order to achieve similarity in the information provided to users. The research recommended that the change in accounting policies should be restricted to the matters that require it, which do not leave a material impact on the financial reports.

The aim of the research is to demonstrate the impact of the use of target costing technique in rationalizing pricing decisions and reducing costs. The research is based on the hypothesis that the implementation of the target costing management in the Directorate General of Water contributes to reducing costs and rationalizing pricing decisions and identifying the shortcomings and weaknesses in the use of these systems and the obstacles that do not use these systems
The research reached a number of conclusions, the most important of which are:
1. The target costing and its assistive systems is one of the technologies that showed continuous growth as well as it is a practical approach to cost management, which is a method of pricing. Which determine the target cost and price target and also contribute to focus on the design of the product or work, taking into account all the related costs Project or product.
2. Modern management accounting systems such as target cost and assistive systems have proven to play an active role in providing objective information about various cost elements, which helps in making decisions based on accurate and reasonable information.

The aim of the research is to use green value chain analysis to reduce the costs incurred by the economic unit, reduce the environmental pollution levels emitted from the economic unit factories and transform the activities of the unit into green environmental activities by correcting these activities towards the environmental requirements of recycling productive waste and manufacturing environmentally friendly green products. Cleaner production. To achieve this goal, the researchers relied on the descriptive approach in writing the theoretical side of the research by relying on Arabic and foreign books, periodicals and articles as well as thesis and The two researchers relied on the case study to analyze the activities of the green value chain to reduce costs in the company of the refineries of the center / refinery Doura through the reliance on financial data and interviews with experts and specialists as well as engineering studies on the subject of research and the researchers reached a set of conclusions, The use of green value chain analysis reduces the cost per cubic meter of LPG from 157,930 ID to 132,868 ID and helps the Doura refinery management reduce environmental pollution by recycling the emitted gases Units of the refinery, and the researchers came out a set of recommendations, the most important of the need to use the green value chain in the refinery to reduce the cost of liquefied petroleum gas and cleaner production analysis

The objective of the study is to study the peer review and its impact on improving the financial reports quality of the opinions of a sample of staff of the Federal Audit Bureau, through measuring impact and testing the relationship between peer review and financial reports quality. The adoption of descriptive analytical approach, A sample of the staff members at the SAI were selected (50) individuals, The adoption of the questionnaire, which included (38) paragraph, The results were obtained through the statistical program (SPSS) to prove the validity of the research hypotheses related to the correlation between the two variables. A number of results were obtained. The most important was the existence of a positive correlation between the peer review and the financial reports quality. And then formulated a number of recommendations related to the results of the research, the most important of which was the need to raise awareness in the institution under consideration on the importance of peer review, methods and methods of work

Electronic websites has a great importance through its ability to provide services. According to that, it was necessary to pay attention to quality of these sites and improving them. This will lead to achieves advanced stages to satisfy users. The research hypotheses were formulated based on research objective. The concerns of these objectives are discovering the quality of service of investigated sites in terms of level of service provided to users. Hypotheses were tested statistically according to responses of a random sample of social network (Facebook) users, which consist from (186) users. The electronic questionnaire was used to collect data, and then analyze to reach to conclusion that the websites can improve the quality of services provided to customers. If the service provided to the customer is characterized by the ease and accuracy and speed of implementation, the quality will be higher. It also shows that the government websites researched is characterized by modernity and constant renewal, but if compared with the counterparts from sites in the world's most developed countries can be considered not good. The research suggest to pay more attention to them more and in a way that facilitate providing services to customers from these government departments, and only fulfilling tasks through the Internet only

The study aimed to explain the importance of knowledge management enabler's in reducing the causes of organizational silence at the Tikrit University as a field of study. It was based on the deductive approach derived from the positivism philosophy to identify the problem of the study and to formulate its hypotheses and to test them. (122) teachers representing the sample of the study calculated from the population (846), distributed the questionnaire, which is the main tool for data collection, and then analyzed (104) that were valid for analysis, Where the Multiple Regression Backward was used.
The results showed the impact of knowledge management enabler's on the possibility of limiting the causes of organizational silence at the macro level of the variable of possibilities. At the sub-dimension level, the Knowledge vision represented the effect on the possibility of limiting the causes of organizational silence. Based on the results of the analysis, a number of recommendations were paraded. The most important of which was the recommendation to introduce knowledge management by supporting its potentials in the university work environment, which in turn reflected on organizational conditions and the reduction of negative phenomena

The aim of current researchers is to find the correlation and effect between two important variables in the state company for electrical industries. The researches discuss the problem of improving group technology layout by using five steps (5S) philosophy of the in the state company for electrical industries. A sample of workers in the production lines was selected; the questionnaire was used as a tool to collect data and information. A (SPSS) package was used to analyze data in order to determine the relationships between variables in order to diagnose the most influential dimension. The relationship between the two topics was not sufficiently addressed in the literature. A model was proposed, including the five steps (5S) and their relation to the group technology. The researchers reached a number of conclusions, the most prominent of which were: there is a limited application of the five step philosophy in improves the performance of group technology within production lines. Based on the findings, a number of recommendations were made, the most prominent of which was : motivating employees to implement the five step philosophy (5S) for their an important role in achieving the successful implementation of Group Technology (GT)

Organizations seeking whether industrial, agricultural, service, etc., to achieve maximum financial returns, and in order to achieve this can only increase production and improve productivity through their employees with different skills, For this to happen, must be used a sound and development system of incentives, whether material, financial, moral or social.
This study state the role of incentives on labor productivity in Erbil Steel Company ESC for the production of steel armatures, through same of major hypotheses which states, which indicate the correlation and influence between incentive system and increasing labor productivity. A number of statistical methods have been used to test research hypotheses
The study reached a number of conclusions, the most important of which are:
1. The increase in the rate of incentive amounts annually led to the stability of productive staff and under the process of stimulation led to a relative stability in living conditions.
2. Financial incentives have the strongest correlation with labor productivity compared to the other dimensions of the incentive axis, which reached 62.7%. It turns out that the axis of incentives and labor productivity reached 71%.
3. The dimensions of the four incentives of material, financial, moral and social have a significant effect on the dependent variable (labor productivity).

The study aimed to identify the role played by electronic management in enhancing administrative transparency. The research sample consisted of a group of University of Anbar Colleges. Namely seven colleges (Administration and Economics, law, Arts, Engineering, Computer, Education for girls, Science). The study relied on the descriptive analytical method, which is based on a combination of the description of the case from the literature and then analyzed according to the data collected from the field. As well as test Cronbach Alpha to ensure the Its reliability and reliability of the questionnaire, and the result was 79, a good result in administrative science has been distributed to 70 people from the staff of those colleges and when collecting the questionnaire used the researchers methods Using a SPSS program. A set of statistical analysis methods were used. The researchers reached a set of results, namely, that there is a good level of electronic management standards. There are training programs for developing employees and developing their abilities in electronic management processes. There is also great interest in the principles of senior management by University management. The study presented a set of recommendations which can be summarized to increase the support of the higher administrations in adopting the electronic management and in all the work joints in order to complete the work as quickly as possible and to get rid of the slack. To Sagging Finally, increase transparency, the study also recommended the importance of the send of information required for employees with regard to their work and the right time with high accuracy and without any ambiguity

Current research focuses on Operations re-engineering to measure its impact on increasing the productivity of Small Projects by improving the reliability of the work in these projects. Using the case study methodology and the quantitative analysis of Failures, Sales and Costs taken from the Al-Nour factory research sample. The impact of processes re-engineering of Sifting and crushing of gravel factory has been demonstrated to improve work reliability and reduce failure. Which led to increased factory productivity by increasing output (sales, profits, reducing the amount of damaged production) and reducing inputs (transport costs), Prompting the lab to adopt redesign of the work according to the results achieved

The main objective of the research is to determine the impact of TQM on increasing competitiveness in Waziriya General Company for Electrical Industries in Baghdad Governorate. A Descriptive analytical method was selected, and a class sample of 100 items was selected, which was distributed proportionately to the employees at the different administrative levels. The research found that the company applies the requirements of quality management at a high rate, and it increases the competitiveness significantly, and it has been shown that there is a significant statistical impact and very strong impact of the impact of TQM to increase the competitiveness of the company. The research recommended the need for effective participation of senior management in directing performance towards quality, providing information systems used in monitoring and evaluating the quality of performance, and developing staff and increasing their skills to achieve the highest levels of excellence in performance.

This research aims to study the role of the marketing functions of wholesalers of consumer products as independent variables in enhancing the loyalty of retailers as an dependent variable .The primary data of the study was collected through questionnaire which was distributed to random sample of (200) retailers in Jamaal Commercial Market which is located east of Baghdad. The study showed that there is appositive coefficient correlation in various degrees between the variables and appositive effect of the independent variables in the variable adopted at different levels by using the Simple Linear Regression Coefficient and (F-Test). The research recommended (The need to focus the efforts of wholesale stores to improve the performance of marketing functions in an integrated manner and follow the variables that affect the loyalty of retailers on an ongoing basis).

This research stems from a philosophical content that argues for a real reality of the relationship between the availability of talent management elements and the ability of managers to conduct successful meetings. Which can be crystallized by the following question (does the presence of talent management in the organization help them to enhance opportunities for successful meetings?). The sample of the research consisted of (46) people from the heads of departments and directors of units and divisions. The questionnaire was used as a tool for gathering information and interviews of a number of respondents to confirm the findings of the researchers. The most important of these was that the management of the company used the talent management elements to achieve the successful meetings and found that it is very important to support successful meetings with the management of the company through the role played by the elements of talent management in enhancing the chances of success of meetings. As well as the results showed that the elements of talent management combined or individually have a correlation and impact reflected in the success of meetings.

The research aims to identify the reality of the municipality of Ramadi in its fields of work to discover the level of its services provided as well as the knowledge of the reality of motivating the workers and pushing them towards innovation and development. The research derives its importance from dealing with the issue of Management by walking as a modern managerial concept in the field of municipal administration. In order to speed up the completion of service works in high quality to suit the needs and wishes of the people of Ramadi. The research problem is formed through the main question: What is the extent of the application of the Management by walking in the Directorate of Ramadi, Anbar province. The survey sample consisted of (460) administrative and technical staff. The sample consisted of (115) employees randomly distributed questionnaire form (100) questionnaire forms were retrieved and 9 incomplete forms were excluded. Data were processed according to the (SPSS). The main findings of the research are that the Municipality of Ramadi is constantly roaming the field in an effort to discover and know the facts of the work and inspect the conditions of the staff and the nature of the work on a continuous basis. The study revealed the availability of some of the possibilities that help the application of the Management by walking in the municipality of Ramadi, the subject of the study and recommended the study:
Encourage the staffs in all fields of municipal work to interact and harmony with the roaming management to achieve its objectives in discovering the real reality of the nature of work and the level of services provided.
The Management by walking as a modern administrative model in the field of municipal work, which needs constant roaming and direct to the reality of service work in the city, which needs quick solutions to many of the service problems that occur as a result of military operations

Supply chain management is of great importance, especially in commercial conditions, where supply chain management has become very important for many reasons, including development in many fields, including information technology. Supply chain management is an important issue in industrial companies for its distinctive and important role. As the information technology contributes effectively to reduce the effort human resources and speed and thus contribute to the management of the supply chain effective contribution to the development of optimal production policies (manufactures) and distribution of products and warehouse management, which generates the lowest total costs of the company and this study focused on supply chain management of its importance in this area. The main objective of this study is to focus on the importance of building a model in supply chain management in addition to providing the model in supply chain management using the programming objectives and uncertainty environment represented by ambiguous numbers