Tikrit Journal of Administrative and Economic Sciences

The limitation in accounting treatments, and disclosure requirements in the uniform accounting system, and the absence of local accounting rules in the field of accounting for intangible assets, has a big role to contribute in weakening the quality of the published accounting information. Which has clear negative implications on the efficiency of decisions of the beneficiaries in general and investment decisions in particular and their impact on growth Economic development.
The aim of the research is to determine the extent of the variance in accounting treatments for intangible assets and the absence of integrated accounting standards of quality for the disclosure of such assets in the light of the adoption of the Iraqi Accounting Standard in comparison to the International Financial Reporting Standards, in particular the International Accounting Standard 38. Which is reflected negatively in the quality of information financial reports of companies listed in the financial market and the implications of this impact on the requirements and decisions of the ordinary investor, and the consequent loss of market advantage in attracting investors.
In this context, the descriptive study methodology was adopted to show the extent, size and type of disclosure of intangible assets in the financial reports of companies listed on the Iraqi Stock Exchange under the application of the uniform accounting system and (IAS 38) on the quality of accounting information and its reflection in investment decisions. In this context, the comparative study applied to the published financial statements of the Bank Baghdad in light of the adoption of the uniform accounting system and the application of the International Accounting Standard (IAS38). While the tools of financial analysis were used for comparative information to show their effects in investment decisions. Several conclusions were reached. The most important of these is that the accounting information under the consolidated accounting system has different results from the requirements of IAS 38 and consequently has a negative impact on the quality of the investment decisions. In light of this, a number of recommendations were made. The most important of these was the need to adopt IAS 38 or to establish a local accounting and measurement base, in which international financial reporting standards will be used to support investment decisions and improve their role in serving the requirements of economic development.

The present paper aims to determine the concept and the advantages the Performance Focused Activity Based Costing (PFABC) and then to show its implementing reflection to achieve the institutional excellence in the Iraqi environment. Babylon bank was considered as a case study to show the ability of applying the (PFABC) and subsequently to achieve the institutional excellence and then the bank objectives. The financial and cost data has been considered for the year of 2016, the personal interviews with the bank chair of departments have also considered for collecting the primary data. After analyzing the data, many conclusions have been drawn. For instance, as the PFABC can help the bank to reach the institutional excellence through a comparison among the sub-departments and determine the profitable department with least variances to be considered as a leading department for the performance of other departments. Many recommendations has been reached after reading the analysis information such as its necessary to apply the PFABC in the bank under research based on the advantages of this type of systems. Furthermore, its important to analyze the reasons of the variances in the bank either it was favorable or unfavorable as both of them is an indication of inefficiency.

The research aims to identify the concept, the importance and the objectives of the integrated business reports and the guidelines on which the companies rely on their preparation and elements of information content, in addition, the present paper is also providing a proposed framework according to the requirements of the Iraqi environment to be accepted by the companies. The study considered the General Company for the manufacture of medicines and medical supplies / Samarra as a case study. The financial statements for the year 2017 has been considered for the analysis. The results of the study indicated that, providing and integrating the financial information on the economic activities of the company, with the non-financial information on social issues and strategic governance strategy. Then, disclosing this information through integrated business reports will help the stakeholders to understand the relationship between that information, and thus enable them to assess the company\'s performance and its ability to create value and maintain it over time.

In the context of reading the developments of Audit profession at the third millennium, the Auditing in Cloud represents one of the new developments that will reshape the sight of audit profession, as a result of the rapid changes and developments in the auditing work environment. So, in the light of cloud auditing, auditors will play a critical role in avoiding failures and mistakes and improving the quality and reliability of cloud accounting services that provided by cloud providers. This study examines the opinions of independent and governmental auditors in Iraq about the future adoption of cloud auditing using the technology acceptance model (TAM). By using structural modeling, the measurement and structural models were built in the context of the analytical approach of study. this modeling was performed using (SmartPLS v.3) software for testing the validity and reliability of these models. The study has reached several conclusions and suggestions, the most important of which: The attitudes of independent and governmental auditors towards cloud auditing (in terms of: Perceived usefulness and Perceived ease of use) had significant and positive impacts on their future intention to use cloud auditing. The study also recommends the regulatory bodies of auditing in Iraq necessity sensitize their auditors to the international cloud auditing standards and guidelines, such as ISAE3402, also American standards, like: SSAE16 and its updates SSAE18 and work on their future use.

The objective of the research is to measure the efficiency of the internal auditing services in influencing the balance sheet items and discovering implementation errors when they first occur. This subject is considered as an important issue, as internal auditing is considered as the first line of defense of the entity or its units against any risks that these institutions may face. Internal auditing improves the opportunities for achieving the objectives of the internal auditing unit and identifies opportunities of improvements in operational processes by providing assurance and advisory services. It also improves the value arising from investment of opportunities to achieve economic objectives of the unit. Additionally, it improves operations and reduces the risk exposure through advisory and affirmative services. The methodology adopted in this research has focused on the reality of internal auditing and the extent of its impact on the budget in the Directorate General of Education in Nineveh. The research surveyed a sample of the staff of the Internal Audit Unit working in the Directorate. The most important findings the research arrived at was the failure of Internal Auditing to account for the preparation of budget planning, and follow-up processes; the implementation and control of the allocations earmarked for the realization of the plans of the unit under study. Therefore, the researchers recommend the need to reformulate the duties of internal auditing, through a team of specialized internal auditors with experience in financial and accounting disciplines who have a broad analytical mentality and a deep experience in the field of inspection and internal auditing. In order to study the present, and predict the future, and to prepare the budget and limit any implementation deviations in the unit under investigation, and then to apply that to government institutions as a whole.

This study is based on the possibility of specifying the accounting information in definition of financing structure in the establishment, which is represented by specifying the change in debit and credit finance to grant several targets. Such as raise of establishment market value and repayment of financial obligations and providing cash flow, adding to the development of wealth and the optimum use of resources. The financial management also aims to magnify the establishment assets value, and it is relation with the financing structure. A various theories explained the relation between the establishment market value and the financing structure, where many support the existence of such effect and some deny it. Accordingly, this study aims to explain the concept and the importance of the financing structure and its components, discussion of the theories found to explain it, and identifying the criticisms for each, and identifying the changes occurs on the establishment value and financing structure.
Accordingly, the test was made on the effect of the financing structure on the market value for the Iraqi companies listed in Iraqi stocks market for the period between 2010 and 2015, where this study covered a sample of six companies, where the factors of (connection, deterioration , identification) used to study the relation between the independent variable(the financing structure) and the dependent variable (the market value) measured by the percentage of (Tobin Q) the market value to the gross assets. The study concluded that there is a statistic relation between the change in the financing structure and the establishment value, adding to a similar relation between the change in the financing structure and the market value.

The research shows by discussion and analysis the topic \"Measuring the efficiency of capital management according to the requirements of the Basel CommitteeIII and its impact on the liquidity of private commercial banks\". It is an applied study at the Iraqi Credit Bank for the period (2006 to 2015). The theoretical aspect has been done for the two topics, the efficiency of capital Management Banks, according to Basel III requirements, and bank liquidity. The descriptive analytical approach was used in describing and analyzing the efficiency of the bank\'s capital management, and the bank\'s liquidity. The ratio of capital management efficiency was measured by dividing the total capital against the risk-weighted asset (Credit, operation, market), was measured and valued in the bank\'s research field. While used to measure liquidity ratios (trading ratio, fast liquidity ratio, cash ratio and short-term investments to deposits), by analyzing the bank\'s financial statements. Which are available From the final accounts i.e. balance sheet and financial reports, in order to evaluate and measure the variables of the search, analyze the correlation relationship, and the impact between them. ANOVA analysis has been used to show the variance analysis for the purpose of measuring correlation relationship. In addition, to show the effect between the results of capital management efficiency and liquidity ratios banking, the study also found a correlation. Moreover, a statistically significant impact between the efficiency of capital management and the liquidity of the bank\'s research field, which proves the validity of the research hypothesis, which states that the efficiency of the bank\'s capital management is linked and morally affected in its liquidity.

This research focuses on explaining the contributions of the continuous auditing as one of the modern trends in technology and a contemporary approach to the development of regular auditing. These contributions are related to how to achieve audit quality and one of the means to improve the auditor\\'s performance level in various economic units and in the various fields in which it works.
In order to achieve the objectives and hypothesis of the research it has been divided into the following axes:
Axis 1: What is continuous auditing/concept, benefits, techniques and models?
Axis 2: The areas of contribution of the techniques of continuous auditing in achieving audit quality.
Axis 3: The areas of contribution of the techniques of continuous auditing to improve the performance of the auditor.

FDI has received increasing attention from countries around the world in their various economic systems. Countries have been competing to attract more foreign direct investment as a means of financing economic and social development. They have passed laws and implemented reforms because of their impact on the international financing process other financing, such as loans and aid.
The objective of the research is to clarify the reality of foreign direct investment in Egypt and whether the political unrest has either negative or positive affected the inflows to it. The research has reached a package of perhaps the most important conclusions that the Arab spring rebellions and the accompanying instability in the security and political situation and the impact of production and closed institutions had a negative impact on FDI flows, which led to a decline in investment flows coming to Egypt.

Foreign trade is of great importance in the overall economic activity and it is one of the vital sectors in any economy. The obvious effect of foreign trade on exports and imports on the internal and external economic indicators is clear. The study aims at clarifying the impact of exports on two indicators of internal and external economic performance using Standard analysis tools. The study reached the following:
A. The internal index: The increase in exports alone with the stability of other factors, it contributes to increase the gross domestic product by (0.364) billion dollars.
B. The external indicator: The increase in exports in one unit with the stability of other factors, it contributes to increase the surplus in the trade balance by (0.462) billion dollars.

The study aims to measure and analyze the money supply in Iraq, and determining the variables affecting it such as GDP exchange rate, inflation rate, unemployment rate and government expenditure for the period 2004-2016 .The standard model was built on quarterly data using Eviews9. The correlation between the study variables as well as the causal relationship between the variables of the study and the existence of a causal relationship between the supply of cash that causes the GDP. The causal relationship between the money supply and the government expenditure. The exchange rate and the absence of causal link between the money supply Rates of inflation and unemployment. According to the estimates of the short-term relationship, it became clear that the relationship between the supply of cash & GDP, the unemployment rate & the inverse relationship between the supply of cash, the exchange rate, the rate of unemployment, government spending either in the long-term relationship was a positive relationship between the supply of money and each of the GDP. The rate of inflation & the exchange rate & the inverse relationship between the supply of cash and both the rate of unemployment and public expenditure.

The research aims to achieve a major objective: to study the relationship between expenditure on R & D and economic growth in Germany during the period 2000-2015.
The research has reached a number of results, the most important of which is that the effect of government expenditure on research and development on unemployment rate, on GDP, on per capita share of total national income, on the total capital formation during 2000-2015 in Germany. The correlation between government spending on R & D, and economic growth rates in Germany showed a significant correlation between government expenditure on R & D in achieving high rates of economic growth and access to Economic development required.

The research aims to analyze the interrelationship between the two pillars of the general budget and the current account. The State of Kuwait has been considered as cas study. It was based on annual data during the period (1980-2016). This research was based on the measurement of the relationship between the deficits and the variables through the method of modern standard analysis through the program (Eviews6), represented through graphs of time series and test of stability of the time series of Phillips-Perron and stability test residues (OLS), as well as the Granger causality test. The research found a positive relationship with a significant effect between the deficit of the general budget and the deficit of the current account, and agree with the idea of double deficit in Kuwait, and the difference of causal relations between the variables of the study.

The governments resort to a group of measures and procedures which deals with fiscal policy that raises national income level for promoting the level of living for people and increasing their share of health, education.
Therefore, the research aims at identifying the most important policies to reduce poverty and explaining the role of fiscal policy among these policies as well as identifying some of poverty indicators like education, health and economic growth.
The research sets out of a hypothesis states “that there is a positive role for fiscal policy in treatment of poverty under the public directions and their role in putting suitable policies according to the existing abilities”.
The research has reached to an important conclusion:
The fiscal policy has important role in achieving economic growth and supporting it by raising the rates of investments and savings on one hand, and the best achievement for resources on the other hand, in order to raise the educational and healthy level for individuals in a form, which develops their body and mental abilities.
The research recommends with the following:
Re-structuring the fiscal policy for the country in two aspects, the expenses and revenues as spending on producing investment goods from one side, while the side of revenue does not depend on one resource for income such as revenue oil.

Foreign trade has been considered as the most important pillar of modern countries, which contributes significantly to the economic growth. Exports, in general and high technology exports in particular play an important role in economic growth, and can be considered as the basic pillar for advancing progress and improving the productivity of selected countries. The research aims to analyze and assess the impact of high technology exports on economic growth in Switzerland for the period 2003-2016. The results of the analysis showed that, the increase in the exports of advanced technology in one unit with the constant of other factors leads to an increase in total national income by (2.993) million dollars, and an increase of GDP by (2.469) million dollars. In which the rate of unemployment in Switzerland during the period of research remain the same. Likewise increase per capita GDP by (5284.049) dollars for the same period. The research recommended that there is a need to increase spending on research and development because of the impact of increasing knowledge and innovation, and increase exports of advanced technology and reduce taxes and duties on exports advanced technology.

The oil sector plays an important role in the Iraqi economy. Since the establishment of the modern Iraqi state in 1921, the oil sector has played a major role in the financing of development projects in the country. However, this importance has increased since 1951 as oil revenues have increased to become the main financier of the public budget. The economic situation in Iraq is dependent on public revenues, especially oil revenues. After 2003, as a result of the lifting of the economic embargo on the one hand and the rise in oil prices on the other hand, the volume of oil revenues increased and the budget was heavily affected by increasing oil revenues.
The study aims at clarifying sources of non-oil income to face the risks and forms of low oil prices, showing the extent of the reversal of oil prices, as well as measuring and analyzing the impact of oil revenues in the general budget in Iraq for the period (2004-2016).
The study concluded that Iraq occupies a prominent position among the oil countries in the world. whether in terms of proven oil or reserves and comes third in the world after Saudi Arabia and Venezuela., having proven reserves of (143) billion barrels, 350 billion barrels qualify it to be the first producing and exporting oil in the world in the coming years, Iraq's oil revenues increased after 2003 due to the rise in oil prices globally.

The study sought to study the relationship between some of the economic variables such as: unemployment rate, inflation rate, crude oil inventories, and the exchange rates of some currencies traded in the forex markets i.e. the Canadian dollar, the sterling pound, the euro. To show the effect of these variables on exchange rates in order to provide Forex traders with information that enables them to know the mechanism, in which these markets operate, and to avoid the risks that lie on them. The problem of the research was based on the following question: What are the economic variables affecting the prices of currencies traded in the Forex markets, and how much impact and how can be diagnosed?
The empirical testing directed to examine the relationship between the study variables by the correlation coefficient, and then the multiple regression was used to identify the effect of the selected economic variables on the exchange rates of the currencies examined.
The research reached to some conclusions, the most important of which is that the economic variable, which has a negative effect on the base currency, will be positive at the same time on another currency in the pair and vice versa as well. The study also recommends the need to identify the economic variables that affect the course of Forex before the start of the trading process.

In the present day, the Iraqi banks face challenges at the local and international levels i.e. economic openness, financial liberalization and the entry of foreign banks competing to the Iraqi market. As a result of technological progress in the production of the financial and banking services industry, whereas large number of banks have switched to electronic transactions, and expand the use of electronic commerce and advanced banking services. The tasks and functions of banks no longer revolve around traditional processes, but rather use them to use their innovative methods to meet the desire and the needs of their customers, such as ATMs, smart cards and the use of the Internet to pay and transfer for funds from one country to another. Therefore, this research attempts to identify the reality of electronic banking in Iraq in particular through the volume of electronic services provided by Iraqi banks in light of the determinants of electronic banking and the lack of appropriate technological infrastructure. In order to reach the objective of the research, the research was divided into two sections. The first section dealt with the theoretical basis of the concept of electronic banking, electronic banking operations, the requirements of the electronic banking environment and the risks and legal challenges of electronic banking. The second section dealt with the banking business in Iraq, Electronic banking in Iraq and its development, and then, the research ended with a number of conclusions and recommendations reached by the research.

The study aims to measure the competition of the Iraqi banking sector, using the Herfindahl-Hirschman Index (HHI). The study included 49 working banks, 6 of which are governmental, 30 are local private banks, (13) private foreign banks, based on annual data for the period (2011-2016). A number of conclusions have been reached, most notably the high concentration of government banks (low competition). Competition between traditional private banks is high, while competition between Islamic private banks is monopolistic, and competition between foreign banks is monopolistic. The study concluded with a set of recommendations. The most important of which are: increase competition in the Iraqi banking sector, by creating appropriate conditions such as allowing government institutions to deposit their funds with private commercial banks and not only to deposit them in government banks; especially that competition plays an important role in improving the efficiency of banks and providing the best services. Moreover, the need for Islamic banks to modernize and innovate Islamic banking products such as Islamic Check and Islamic investment funds.

The study aims to use liner programming in the distributing the available and limited resources of the Iraqi Islamic bank for Investment & Development to achieve the greatest possible profit. With comparison with the classic methods used in the distribution available resources in the Iraqi Islamic, bank for Investment & Development. The study was based on the assumption that, the use of linear programming can determining the optimal distribution of limited resources at Iraqi Islamic bank for Investment & Development can achieve the greatest profit.
The results of the implementation of the optimal plan for the linear programming model and compared with the actual plan of the Iraqi Islamic bank for Investment & Development for the year of 2016.
The study has derived many conclusions, the most important of which as preented hereunder:
1. The Liner programming method is an effective method to develop plans to maximize the return which confirms the validity of the first hypothesis.
2. When comparing the results with the actual data, of the Iraqi Islamic bank for Investment & Development has achieved higher return with a lower amount of financing.
On the other hand, the most important recommendations of the study are introducing linear programming technology and other quantitative methods to work in the drawing up of investment plans and policies in the banking sector and the redistribution of financial resources, According to the higher yielding investments sectors.

Poverty can be summarized as not just a lack of income but also a lack of basic human capabilities that covers both monetary and non-monetary poverty. The income poverty line reflects the critical aspects of poverty, which can accurately reflect non-monetary aspects under normal circumstances, as people's income increases and with good social policies, both monetary and non-monetary well-being will be improved to a certain extent. This study explaines and analyzes the theoretical relationship between income poverty and multi-dimensional poverty, and explore empirical linkages and inconsistencies between these two types of poverty by using the Alkire-Foster (AF) method of measuring multidimensional poverty with the international poverty line (percentage of people living on less than $ 1.90 per day) for 2011-2012. This research concludes that non-monetary well-being is usually linked to the failure of the market in its inability to provide adequate educational and health services to low-income groups. Analytical economic results also suggest that increased incomes can significantly reduce the spread of multidimensional poverty because of its active contribution in every dimension; therefore, it is necessary to give a weighted income in the MPI index to complement each other and to implement social policies based on key human capacities while eliminating income poverty.

Rice crop is one of the main grain crops in the world. It is second after the wheat crop in terms of importance. In Iraq, it is a summer grain crop and it is considered one of the main components of the Iraqi daily food. The average production, productivity, and area of the rice crop in Iraq during (1990-2016) around (248.29) thousand tons and (749.98) kg / Dunum, and (352.62) thousand Dunums respectively. The average of local consumption, and imports of rice crop during the study period was (975.49, 724.72) thousand tons, respectively. The target of the research was analysis the reality of Iraqi food security, highlighting the magnitude of this phenomenon (food insecurity) estimation local consumption function of the rice crop in Iraq during (1990-2015). Using the ARDL models to test the cointegration, appreciate the short and long-term equilibrium relationship, and determine important factors those affecting the local consumption by the double-logarithmic formula were (total income, output, the exchange rate, the import price). The stability of the time series was detected by unit root test and all variables become stationary at the level expect the rate exchange was stationary at the first difference. The results showed that are with expected signals, the estimated relationship showed that the error term parameter expressed in (ECTt-1) and its value (-0.68) is negative and significant (p = 0.002). That indicates to short-term equilibrium relationship between the variables a long equilibrium relationship, meaning that the local consumption of the rice crop takes about (1.47) years for equilibrium value.

The financial policy represented by its direct and indirect instruments is one of the most important economic policies. Because it affects the overall economic activity, and it has the necessary tools to manage public money through spending, and public revenue and how to dispose of it as best as possible memory the importance of studying has been developed. Therefore, there are many economic crises, and problems affecting the work of fiscal policy in Iraq, especially after 2003. This Research is trying to test the hypothesis of the use of financial policy instruments in the required form would improve economic growth rates and seek to identify policy instruments by relying on the logic of economic theory, and strengthening it on the record side with the program (Eviews). Then follow the impact of economic crises on the model by relying on the quantitative approach and the theoretical framework of the research, with a time series data of (2003-2016). The study has reached set of conclusions and recommendations some of them are shown hereunder;
1. Financial policy instruments are one of the most important tools in improving economic growth rates.
2. The applied aspect proved the validity of the hypothesis by relying on the logic of economic theory and the standard aspect.

In the recent years, international trade has developed considerably. The growth of foreign trade has been much greater than the global output. International trade has doubled in developed countries, but to a lesser extent in developing countries, which has led to a rise in the economic growth index.
The research aims to analyze and measure the impact of commodity Exerted and other variables in the economic growth of Singapore for the period (2000-2017(. The research found that increasing commodity trade (X1) in one unit leads to increase economic growth (GDP) by (0.123). The increase of net foreign direct investment (X2) in one unit leads to increase economic growth (GDP) by (0.410). The increasing the number of population (X3) in one unit leads to increase economic growth (GDP) by (0.044). in the long-tem- relationship results showed a positive relationship between the dependent variables (GDP) and independent (commodity trade, net foreign direct investment, population), In the case of the Kanger test of causality, commodity trade (X1) causes the change in the Y variable. The Y variable causes the change in the independent variable X1 when the relationship is two-way while the net foreign direct investment (X2) (Y) causes the change in the dependent variable (Y). The dependent variable (Y) causes the change in the independent variable of net foreign direct investment (X2) i.e. the relationship between them is two-way, the population X3 causes the change in GDP, (Y) does not cause a change in the population.
The study recommended the need to pay attention to commodity trade, diversify sources of production and export in Singapore, increase the volume of foreign investment in various economic sectors and work on the use of advanced means of communication in foreign trade, which contribute to reducing distances and time and contribute to increase the flow of goods and services

The study aims to study the effect of monetary policy on economic variables (economic growth rate, inflation rate and unemployment rate) during the period 1990-2017.
The research has used the analytical statistical method and the statistical program E-Views for statistical analysis and forecasting economic phenomena. The research dealt with the conceptual framework, concepts and terminology related to the study variables, monetary policy, economic growth rate, inflation rate and unemployment rate.
The study found a significant effect of monetary policy on the rate of economic growth in the Iraqi economy during the period 1990 to 2017. There was a significant effect of monetary policy on the rate of inflation in the Iraqi economy during the period 1990 -2017, of the monetary policy on the rate of unemployment in the Iraqi economy during the period 1990 - 2017, which shows that there are factors other than monetary policies affect the unemployment rate during the research period.
The study recommended to take advantage of the increase in oil prices, to make changes in the monetary policy of the Central Bank of Iraq. In order to be more effective, and impact on all economic variables. Which in return helps in achieving the objectives of economic policy, the need for the Central Bank of Iraq to develop more effective monetary policies can be making use of statistical methods and models in predicting the impact of economic policies used on economic variables affecting economic activity to determine the effectiveness of these economic policies.

The research aims at comparing between fuzzy regression and robust fuzzy regression. These models are used in case of the model suffer from fuzziness but not randomness, or both together (fuzziness and random). The fuzzy regression was used to calculate the membership function, which represents the weight matrix, by which the weight of each observation is determined and subsequently calculate the extent of each contribution to the information and then to be used in the process of determining the parameters. .For the purpose of analysis, environmental variables were adopted as response variable (carbon dioxide) and the economic activities as explanatory variables (GDP, population, energy consumption, economic openness). In order to compare the two methods and to determine the efficiency of the estimation, the mean square percentage error was used. The results indicated that robust fuzzy regression was better in estimating parameters than the fuzzy regression.

This research aims to compare between canonical correlation and factor analysis after finding Cronbach's alpha coefficient for data questionnaire to verify the stability of the results by checking the consistency within each pivot. The research concern about the relationship between the groups of responsive variables and group of explanatory variables after finding Cronbach's alpha coefficient. The researcher needs to harmonize between decreasing the number variables to avoid the increase of the obtaining information cost, and increasing the variables to obtain better predictive results. The study has been done between the variables that measure the quality of video services through mobile phones, and its relationship with satisfaction, the results indicate that the existence of a predictive relationship after finding Cronbach's alpha coefficient for the two methods. Moreover, the method of factor analysis has resulted greater explanatory value than the canonical correlation.