Tikrit Journal of Administrative and Economic Sciences

The research aims to demonstrate the role of continuous auditing in activating the reliability of the ERP system. The analytical approach was used to arrive at the results of the research. The logical and methodological relationship between the variables of the research model was designed. The data were collected using a questionnaire, and subsequently analyzed using structural equation modeling in (SPSS21). The research also found a number of conclusions, including: the application of continuous auditing techniques in enterprises that implement the ERP system helps to create an environment that allows efficient and efficient control of the enterprise. In addition, the use of continuous auditing techniques helps to create a competitive advantage for enterprises that implement the Enterprise Resource Planning (ERP) system by providing appropriate, reliable and timely information that helps the decision maker to reach the right decisions at the lowest cost and as quickly as possible.

The aim of the study is to demonstrate the role of cost management techniques in contributing to the approach to the over-budget approach through the use of cost-based technology and balanced performance card technology as a management accounting technique and the main techniques in increasing the effectiveness of planning and control systems. The study reached a number of results, the most important of which is that the use of these two technologies contributes to the enhancement of the trend towards the introduction beyond the budget, and the existence of a good correlation between the cost management techniques (the study) and the introduction beyond the budget as well as the existence of a relationship of positive effect between the two technologies and beyond the budget.

Credit risk is considered the most important risk faced by the banks when performing their activities. This type of risk is the exposure of banks to a large number of loan an credit borrowers defaulting in both liabilities and payback time. Thus, it is priority for banks to decrease the impact of those risks. The research aims to measure and analyze the classification of private banks in Iraq and find out which is better in achieving profitability and granting bank loans, where the use of the Discrimination Analysis for the purpose of classification of private banks. The research found that there are a number of banks have achieved high profits as well as its credit capacity is high, Follow up the performance of Iraqi private banks constantly and conduct statistical analyzes, the most important of which is Discriminatory analysis. The subject of default of borrowers, either individuals or businesses, is an important subject among banks especially when considering credit decisions and attempting to lower their accompanying pooled credit risk to the lowest possible rate. This is process is termed credit risk management and is a key process in the work of banks and financial institutions.

The current research seeks to use the managing from the event site approach (Gemba Kiazen) to improve the quality of higher education at University of Mosul. The research was based on the fact that the (Gemba Kiazen) can be used to handle managerial problems, which considered a modern concept and applying a set of principles and new tools that handling a many problems, including the quality of education. The purpose of current research is to adapt (Gemba Kiazen) approach. The research model and hypothesis was formed, and research population was Mosul University, while the samples were students of Administration and Economics College. A questionnaire was distributed which included items related to the research variables in order to obtain answer for their analysis. A number of conclusions were reached, most notably that the management of the event site has a significant and effective role in enhancing quality in higher education. According to the findings, a number of recommendations were presented which harmony with what college needs and university in general to enhance their quality

The purpose of current research is determine the impact of Business process reengineering (BPR) in implementation of lean manufacturing in the state company for Leather Industries. The research problem focus on the role of business process reengineering phases in lean manufacturing in company under search, in addition, determine the effect of these phases on lean manufacturing. The aim of (BPR) is to redesign and change existing practices and processes to improve company's performance. The data were collected through questionnaire that was distributed to (30). The research depend on descriptive and analytical method, and data analyzed through (SPSS). The research concluded that there is significant correlation and effect between business process reengineering phases in lean manufacturing. According to conclusions, many recommendations were introduced for the benefit on company.

One of the most important objectives of this study is to provide a number of strategies to develop the performance of governmental organizations as an approach to enhance the reputation of these organizations and in proportion to the nature of the organization sample study.
The importance of the study belongs from the fact that it is interested in studying the situation of one of the most important governmental organizations in the Tikrit city, the directorate of Tikrit Municipality. Which provides services to large segments of the city community. The sample of the study contains (55) beneficiaries of that directorate, and was tested the main and subsidiary study hypotheses with the adoption of a number of statistical tests are the description-statistics, (t) test, and correlation analysis and simple and multiple regression. The study concluded with a number of conclusions, including the successful application of the hypothetical study model at the field study.
The researcher also introduces a number of suggestions that could be adopted by researchers and governmental and non-governmental organizations relevant to the study, the most important of which other governmental organizations can adopt the same strategies of this study as a successful way to enhance their organizational reputation towards stakeholders

The study aims to identify the role played by the Lean Six Sigma in enhancing the financial performance. Was developed hypotheses study to achieve its objectives and directions, and distributed (80) Questionnaire for managers and employees of the company surveyed of which (77) were completed test the hypothesis of the study using (correlation coefficient and multiple regression coefficient) to diagnose correlation and effect between the variables studied. The study reached a number of conclusions, the most important of which are: To investigate the existence of significant correlations between the Lean Six Sigma and the financial performance of the company The research sample. Based on the findings of the study, the study presented a set of recommendations that are consistent with these conclusions, the most important of which are: determining the practical reality of the Lean Six Sigma and its role in achieving the success of the company and thus enhancing financial performance

The current search aims to know what it is (Six Sigma) by diagnosing the reality of its requirements in health organizations .The research problem is formed by the difficulties that limit ability of the organization searched to provide health services according to the requirements of its beneficiaries. The researcher relied on a sample survey of the directors, where (36) questionnaires were distributed, (34) of them were retrieved. Tikrit Educational Hospital was chosen as a research site and used the Statistical Program (SPSS var.19). The research concluded with a set of conclusions, the most important of which are: The application of Six Sigma in health care organizations reduces medical errors, patient survival time or any other health organization, waiting times for patients. It also reduces the stock of consumables which reduces the waste of effort and money. The researcher presented a number of recommendations, important of which were: The need to sensitize the administrative body, especially the top management of the health organization the importance of applying Six Sigma methods to ensure quality in order to respond to rapid environmental changes

The blue ocean strategy of the public companies and company represents a modern management approach that contributes to the definition of their strategic objectives. The objective of the research was to know the availability of Blue Ocean strategy indicators in the general company for the manufacture of medicines and medical supplies Samarra. The research community represented (50) senior management a random sample of (40) individuals was chosen to represent the society correctly. The (cluster analysis) was selected within the (SPSS) program to analyze the data. The researcher reached a number of conclusions, the most important of which are: The availability of blue ocean strategy indicators in the company in varying proportions, where the most valuable dimensions were the increase and innovation that formed the basis of building the blue ocean strategy in the company. Therefore, the researcher presented a set of recommendations including increased attention and continue dimension of innovation as the foundation of the Blue Ocean Strategy

The subject of the classification of universities has become a vital and desirable field for study, research and discussion as one of the academic concepts through which the current methodology and mechanisms of universities are embodied. This is the result of a course in the academic reputation of universities and their faculty members and employees and even its customers and external beneficiaries. The research and development programs of the universities. Therefore, this study was implemented at Anbar University, a research society represented by a sample of (1537) faculty members. Statistical methods have been adopted in the collection of data and information in order to achieve its objectives and solve its theoretical and practical knowledge problems. A total of 307 questionnaires were distributed and 216 questionnaires were valid for analysis and classification indicators for three years, and then analyzed the results and tested the validity of the hypotheses. The study emerged with a number of conclusions, among which were:The level of academic reputation results at the university was high, and the result was that the university administration was working well to make the academic reputation of the university distinct. The study concluded with a number of recommendations that would improve the university's level and reach the of advanced universities ranks

Today's Business world is characterized by the environmental complexity and rapid development of technology. As well as the Globalization that has made the world a small village in which companies compete in order to gain market share that enables it to stay in the market. This has led to increased competition between companies and to increase challenges and the threats that they face. In light of these great challenges and the intensification of competition between companies and their increasing and intensifying companies should think about how to achieve excellence and progress a step away from competitors, and this can only be achieved through attention to modern manufacturing systems. The most important of which is the Agile Manufacturing System. Which has a great impact in leading the company to a better competitive position and increasing its chances of success and achieving its objectives efficiently and effectively by adapting to changes and overcoming the challenges and turning them into opportunities for further development, and the use of modem technology to outperform competitor.
The current study consists of two variables which constitute the intellectual and philosophical framework of the study, namely: (Agile Manufacturing Requirements) the independent variable, and (Marketing Opportunities) the dependent variable. The problem of the study can be formulated through the following question : What is the nature of the correlation between the agile manufacturing requirements and the marketing opportunities in the company the research sample?. The study reached a number of conclusions most important of which are; the existence of significant correlation and influence between the requirements of agile manufacturing and marketing opportunities in the company. Based on the findings of the study. The researcher presented a set recommendations that are consistent with these conclusions: the most important of these is the need to increase the company's interest in agile manufacturing as a manufacturing strategy that helps the company adapt to the changes in the environment and to meet the challenges and exploit the opportunities arising from these changes.

Abstract:
In the framework of the establishment of the Greater Arab Free Trade Area, "with a view to activating the Agreement on Trade facilitation and Development as well as its implementation programme, the Economic and Social Council has adopted a resolution implementing the general rules of origin of Arab goods starting from 01/01/1998.
These rules were based on the following criteria:
- The principle of total collection.
- A general rule is to achieve a value added of at least 40% of the final value of the goods.
Since the determination of origin through general rules does not differentiate between the specificities and sensitivities of the goods and the productive sectors, it was agreed that these requirements would be replaced by provisions consistent with the economic interests of the Arab States.
To this destination, after several years of lengthy negotiations, it has not been possible to agree on the detailed rules of origin for certain goods, which the Member States of the Greater Arab Free trade area have agreed on the general rules of origin with a limit of 40% of origin.
A number of goods that have been placed on the list (2), which include 17 commodity items for industrial and existing (3) agricultural commodities, include 8 commodity clauses

Sustainable development encompasses political, social, economic, health and environmental dimensions, all of which revolve around the quality of human life, and the potential and potential of the natural system that embraces this life. The goals assume a future vision of achieving development that responds to the needs of the present, without sacrificing the ability of future generations to meet their needs.
The study aims to shed light on the status of women in the reality and policies of economic development in Iraq. the study is based on a basic hypothesis, which is based on the deep link between the promotion of the role of women and the objectives of sustainable development sectors, half the human resource and half the development contributors in all its sectors and half of its beneficiaries. Women are one of the most important prerequisites for development.
Women's economic empowerment is one of the most important elements for sustained economic growth. Studies have shown that if equality between women and men is achieved in the labor market, economic growth will increase. Although access to the labor market is the most important opportunity for women to obtain economic empowerment, it faces challenges related to the prevalence of unemployment among females more than males, because of the low rates of education in females, which reduces their ability to join the labor market.
Iraq is among the nine Arab countries that achieve a negative growth rate. Which means a clear decline in the rates of productivity growth of workers, which is due to several factors, including inflation of the administrative system of the government, and the lack of technological development in a number of basic economic activities, which reduces the productivity of workers, Implement appropriate policies to diversify economic activity

The Iraqi economy suffers from deep structural imbalances in its structure. It is a unipolar monopolistic economy. Its huge financial revenues from exported crude oil have not succeeded in achieving a desired economic development, not through the planned economic system, which relied heavily on the public sector. And not through the pluralistic democratic system, which adopted in its economic philosophy the transition to a market economy based mainly on the activity of the private sector and expand its role and give it the leadership guaranteed constitutionally. Did not succeed most attempts to activate the role of the private sector in economic activity, but decreased its contribution and its role over time and In order to achieve the research objective in the light of the adopted hypothesis, the research was divided into three fields. In the first section, we try to present the contribution of the private sector to economic activity since the establishment of the modern Iraqi state until the 2003. The second section, deals with the situation of the private sector in the economic activity after 2003, and the third section, dealt with ways to improve the contribution of the private sector in economic activity

The issue of food security has received wide attention from countries and international organizations, especially the Food and Agriculture Organization of the United Nations (FAO) because it is very important to provide food in quantity and quality suitable for people to carry out various economic activities.
To achieve that objective, an effective resource allocation and allocation policy must be adopted between consumption and investment External demand and on both sides the overall supply and demand to influence the macroeconomic variables necessary for economic growth, There was also a clear imbalance in the contribution of imports to the overall supply.
Iraq's resource allocation policy was ineffective in achieving food security, there was a clear imbalance in the distribution of resources between consumption and investment. Which led to the continuation of the problem of achieving food security in the best form and according to scientific standards. And despite the availability of its components, which requires the development, of an effective strategy for agricultural and rural development to reach this goal

The research aims at determining and analyzing the impact of some economic variables influencing the Chinese industrial exports through (1989 – 2016). In China, the industrial exports is one of the most important industrial developing issues in the Chinese economy; since it entirely depends on the industrial exports. It has been determined the influencing variables in the industrial exports according to the economic theory that tackled this subject. In this respect, it has been measured the relation between the industrial exports and the economic variables adopted in this study. The study importance denotes that the great development and growth in the Chinese economy are due to the industrial sector and its growing improvement. The reason behind that is essentially attributed to the huge growth in the Chinese industrial exports. Accordingly, this study highlighted on the restrictions of Chinese industrial exports, since their restrictions and influence will make an important and active factor in increasing the averages of the Chinese industrial exports growth. The problem of study represents that unfixing the restrictions of Chinese industrial exports precisely will lose the strategic plan capacity in drawing the wanted plans to improve the industrial exports to the intended position. Nevertheless, it has been determined the necessary requirements to run the industrial projects in besides the expansion of these existing ones

This study deals with as essential vital, strategic and economic subject which studies the demand of an important food crop, that is consumed by all the world, especially the third world including Iraq.
This study also investigates the problem of increasing the demand of wheat in Iraq because of growing population. This increases level for several reasons, some of them are political, economies and the state resorts to import wheat from abroad to bridge that gap.
The importance of this study is that it tries to figure out the obstacles which led to reduced production of wheat in Iraq and the factors which influences it.
This study depends on a hypothesis that considers the equilibrium price of wheat is not subject to the laws of supply and demand because the price of wheat supported by the state within introducing the policy of minimum price. And the amount of wheat specified by different variables, the study deals with some of them, namely. The price of wheat and the price of barely and the level of per capita income.
This study gives outcomes which are consistent with the economic theory through the points:
1. There is an inverse correlation between the price of wheat and the amount adverse because the reference of the price elasticity factor is negative and its value is less than 1 which is (-0.28). This means that wheat is a necessary commodity and this is consistent with the economic theory. This study showed that the price of wheat increased by one unit to decrease the required quantity by (0.28).
2. The study also shows that the correlation between the wheat and barely is a commentary relationship since the value of elasticity factor is negative (-0.41). Means that when the price of wheat increases by one unit, the demand for barley is reduced by (0.41).
3. Income elastic demand was positive. This indicates a positive correlation between the required quantity of wheat and per capita income. Where the value of elasticity income factor is (+1.08) which means that when the income rises by one unit, the demand will rise by (1.08).
Through this study, the researcher reaches to an economic fact that rising of demand in wheat and the state guarantees, covering it up by using a specific pricing policies such as the policy of identifying the wheat purchase amount bought from a farmer and sold them to the citizen with discount fares (Ration Card System). And because of the insufficient production additional cost to import it from a broad, this constitutes an economic burden that strains the state budget