Tikrit Journal of Administrative and Economic Sciences

The research aims to test the impact effect of organizational characteristics on the accounting earnings quality in the Iraqi banking sector. Five characteristics were identified, namely: leverage, liquidity, profitability, sales growth and size. The accounting earnings quality was measured in two methods: The first is through discretionary accruals by adopting Modified Jones Model, Proposed by (Dechow et al, 1995). Second, the earnings persistence using the total accruals, Proposed by (Richardson et al., 2005). The results indicate that there is a discrepancy in the level of earnings quality among the 21 research banks during the years 2010 -2015, and some organizational characteristics had a significant effect and others do not. As well as that there is a difference in impact when the measurement model of the earnings quality.

The aim of the research is to define the nature of strategic auditing in the public sector as well as the reality of strategic plans and strategic audit in Iraq and to create the appropriate ground for its implementation. The research assumes that the level of adoption and application of strategic audit in Iraq is deficient, despite the need to adopt it significantly. Despite the adoption of Iraq's national development plans, but we noted the existence of many things and we have many of the observations in the opinion of the researcher must adopt those plans to the need for reforms. In conjunction with the adoption of strategic planning in the country, we have noted the response of the Federal Board of Supreme Audit to this development in the State Administration to introduce strategic auditing into its work. The prospects and areas of strategic audit in Iraq is that the concerned parties to establish an integrated system of strategic planning for the development of the country, and to unify the horizons of planning and indicators targeted to the national, sectoral and regional strategic development programs will allow the implementation of strategic audit along with the traditional financial audit and performance audit carried out by Federal Board of Supreme Audit. Thereby covering the whole cycle of using budget funds from planning to reaching final results.

The research aims to determining the role and importance of financial knowledge for investors In the stoke markets, especially the Arabic ones in order to increase awareness of investor's behavior to make rational investment decisions, andspot ligt on the cohcept of investment decisions, as an important strategic decisions in the lives of indiuiduals or institutions, its adecisions reguire of knowledge, and one of the most important reasons for guality different of these decisions is awareness lack to many investors. while improving of financial knowledge level foe investor individual will be take aright investment decision in order to prove the hypothesis, the research dealt with many studies which discuss importance of the investor have financial knowledg. the most important findings ther is ageneral lack of financial knowledge of invwstors individual in the Arab Financial markets and according to Arab countiries classification to the index of Financial knowledge tunisias investors are the best arab investors which have good financial knowledge compared with other Arab countries. financial knowledge has aspecific role to stability, developement and spread of stock markets and this encourage investment initiating in the financial instruments which used in these markets. The financial development of individuals areconnected with education, wealth and media programmes on investiments others and developing the training programmes and understand the culture and behavavior of investor, necessary, Arab markets must in novate Financial mannes to expand Financial knowledge of investors and encourage them to make investment decision in different circumstances meeting the financial markets.

E-accounting information systems (EAIS) are a means of reaching the goal of the organization. In light of these rapid developments, no organization can compete and operate without using these systems, Where their role is to provide accounting information to both the users and the beneficiaries whether outside the organization or within them. Despite the advantages of these systems, there is a range of risks surrounding the use of these systems and have multiple sources (Human resources risk, hardware and equipment risk, software risk, database risk, transaction risk, network risk) Each of these risks has different effects and may cause significant material losses to the organizations. The reason for this is that any risk of these risks will directly harm the accounting information and the quality of the information that the organization has. The research dealt with the identification of these risks and their causes and their impact on the quality characteristics of the accounting information. Korek telecom company was chosen as a sample of the study and the researcher relied on the questionnaire in the practical aspect of the study in order to achieve the study objectives and hypotheses, The study model was designed to explain the effect of these risks on the charcatererstics of the quality of accounting information and based on the description and diagnosis of the variables of the study and the testing of hypotheses reached a set of conclusions, the most important of which is the orgnaization of the research sample exposed to these risks in addition to the existence of correlation between the variables of the study, a number of proposals have been developed that are in line with the conclusions.

The present research aims at determining the correlation between the business ethics and the job discipline through a survey study not conducted by a sample of individuals working in the municipality of Mosul.
In addition, a number of basic and secondary hypotheses were formulated and tested through a number of statistical methods. The questionnaire was used as a tool for collecting data and information from the subjects, and the limited studies that dealt with the relationship and influence between these variables within the limits of knowledge The researcher sought to investigate these variables in an attempt to study the relationship and influence between them. In general, the research sought to answer the following question: What is the nature of the relationship of correlation and influence between business ethics and job discipline in the organization being investigated?, And the study was applied to a sample of (60) individuals "factor", and then came to a set of conclusions, the most important of which are:
1. There is a significant correlation between work ethic and job discipline in the organization being investigated.
2. There is a relationship of significant significance between the ethics of business ethics and the discipline of the organization in question.
A number of recommendations have been made in line with those conclusions.

The current study trying to dealing with financial failure in business companies in the end of financial decline stage because of different financial risks which stats with liquidity risk ending with bankruptcy risk. The writers and researchers were found different financial styles and statistic models in order to forecasting with the financial failure. One of these models is Zeta-3 and Kida which comes to applied an service companies which registered in financial markets. In order to measure the extent of applying ability on the service companies and the extent of conformity between Zeta-3 and Kida model, the researcher depend on choosing (13) company which making a business in service sector and registered in AL-Dauha market as an applying field, the research where depend an several hypothesis one of them "there is no ability to applying Kida model on the service companies and there is no conformity between Kida and Zeta-3 model. The research concludes Several findings the most important one is the two model result is conformit in their financial marks and basic classifications but they were different in their financial failure degree in the sample companies.

This research was launched from a problem expressed in a number of intellectual questions aimed at identifying the contribution of the Entrepreneurial elements of the marketing mix in leading the acquisition of new customers in the company investigated.
The study used the case study methodology, based on a set of methods and tools to collect and analyze data and information from the research sample of (160) customers and (40) Entrepreneurial individuals in the research company. The research came to a set of conclusions, the most important of which is that some components of the marketing mix have a role but not strong and uneven in influencing the acquisition new customers.

Customer experience represents a contemporary philosophical trend in marketing management that has emerged with the development of managerial thought and has received increasing attention from distinguished organizations, The aim of the research was to determine the level of availability of the techniques of disclosure of the customer experience in the respondent bank and the extent of their contribution to obtaining this experience from the customers, The research community was represented by (41) managers of the Middle East Investment Bank (MIB) in Iraq, Questionnaire forms were distributed to them and (31) samples were received. The statistical method was used(Structural Equation Modeling(Its standard and structural model within a program)SMART PLS 3(,The research has reached a number of conclusions, the most important of which are: the availability of techniques to disclose the customer experience in the bank in question, As it was to assess the system of dealing with the complaint and the construction of relationships and the contribution of the first and the most important, Faculty of Technology and Social Media, While customer research technology was weak and did not show a contribution to the disclosure or to provide customer experience at the respondent bank.

The study addressed the problem of low readiness of the Strategic Information Systems in the investigated hospitals in to provide the necessary information for strategic decision-making, The objective of the research is Identify the constraints facing the users of the strategic information system to take leadership decisions, The current research seeks to identify the relationship between the outputs of the Strategic Information System and achieving entrepreneurship, A checklist including a set of themes related to the strategic information system and entrepreneurship was used in the study, In order to achieve this, the health sector was selected as the population of the study and was represented by 10 private hospitals,... A number of results have been achieved, notably it was found that the investigated hospitals use semi-automated methods of information storage and retrieval and they are lagging in using entrepreneurship dimensions. The research recommended that the management of hospitals adopt entrepreneurship dimensions such as creativity, proactivity, risk tolerance and use the Strategic Information System to overcome the difficulties that may be encountered by the decision maker by providing appropriate information to the decision-maker when making strategic decisions.

The aim of the research is to provide an integrated framework for the principles of Total Quality Management and to work on measuring the basic dimensions available at Kirkuk Cement Factory (supporting senior management, continuous improvement, participation of employees) in achieving the exploitation of workers in Kirkuk Cement Factory. The results of the study were based on the questionnaire as a main tool for data collection. The statistical analysis was conducted by (SPSS.V19) The research found that there is a correlation and impact of the principles of TQM in employment. In the light of the conclusions, a number of proposals were presented, the most important of which is the increasing interest of the laboratory management in establishing the principles of TQM and working towards achieving the principle of continuous improvement better than It is now.

The current research aims to identify the pillars of the Strategic Marketing triangle (company, customer, competition) and ways of diagnosing it, which is the main platform for the formulation of the company's overall strategy and the identification and diagnosis of each and every aspect of the department's direction in the context of the steady growth of the environment at the level, the research of the Cork mobile communications Company in Iraq has taken a field of application, as this sector (communication) is of importance in supporting economic activities in general and commercial activity in particular, and the search has reached a set of conclusions, the most important of which is that the looking company adopts a better marketing strategy From a competition strategy, relying on its internal potential and development, so that it is more efficient to meet the needs and diverse desires of the customer and in accordance with a market division of the target customer segments, and does the company have to move towards the customer more than the rest of the pillars of the strategic marketing triangle, and the need to interact Triangle Strategic Marketing pillars and their integration to achieve success in the company's marketing strategy, by selecting the appropriate strategy for each of the elements of the marketing mix, and using an appropriate competitive strategy to put the market to a competitive advantage, it is one of the most important recommendations reached Research should seek to spread the customer service culture among employees and to build a positive image of customers through services in the telecom sector, and the looking company is supposed to adopt the concept (the customer is the first source of their information in research and development) and to make the bulk of its attention Know the views of customers and their satisfaction with the services provided continuously.

The purpose of this research is to know the role played by intellectual capital in enhancing the dimensions of academic accreditation. The researcher used the descriptive and analytical method to study the problem and analyze it and to show the relationship between its variables at the University of Tikrit as a field of study and test its hypotheses. The researcher adopted a questionnaire as a data collection tool. This included the taking of a sample of the university's teaching. A total of (85) forms were distributed, of which (77) were valid. The data were analyzed using appropriate statistical methods for the purpose of testing hypothesis research. The problem of the study was weak adoption of the standards of academic accreditation adopted by the University of Tikrit, and one of the main results of the research was the existence of a significant impact and correlation of the dimensions of intellectual capital in enhancing the dimensions of academic accreditation at the University of Tikrit.

Through this research a study was made of evaluation of the performance of the co-operative of Iraqi Agricultural bank through the adequate efficiency of loans and attracting saving of the years (1995-2015). The aim of the study is to explain the limits and nature of the information content of the published financial data. And also to specify the role of this data to support decisions of loans. It also aims to make a comparison between the point of view of credit officers working in the agricultural bank and the point of view of the financial intermediaries working about the relative importance of the data to take decisions in order to cover the theoretical and practical supplies to the research.
The research reached to a number of results. The most important of them is that the collection rate indicator which represents the total amount collected for a certain year to the total amount supposed to be repaid for the same period of the years (2012, 2013, 2014, 2015) as a lower limit (0.01) and as a higher limit (153.83) in the year (2008).
The indicator of the collection rate for the late loans which represents the total amount that have been collected in certain year to the total amounts that are supposed to be given back for the same period are between (0) as a lower limit , of the year (1996) and a higher limit reached (134.78) in the year (2007).
The time classification indicator of the arrears which represents the classification of the repayment amount into groups according to the duration of delay ranged between (0) as a lower limit of the year (1996) (22.30) and as a high limit in the year (2015).
The late total payments of the existing loans which represents the late payments for a certain year to the total existing loans were (0) as a lower limit of the year (1996) and a higher limit reached (6.99) in the year (2015).
When comparing the general collection rate for a certain financial year with arrears rate reached between (15.75) as a lower limit for the year (2013) to arrears rate ;whereas the collection rate were as a lower standard in the years (2012, 2013, 2014, 2015) (0.01) and as a higher level reached (134.78) in the year (2007) for late rates ; while the collection rate loans reached the higher limit (153.83) in the year (2008).
The quantitative model was used taking loans as a following factor. While the independent factors (which are the agricultural production, the investment expenditure, the profits, the interest). The liner model due to the results of the standard statistical economic logic. It appeared through analysis results that the changed agricultural production factor was positive coming in harmony with the economic theory. And the increase in the agricultural production was %1 percent leads to an increase in loans of (5300.06). The change factor of the investment expenditure was negative and that was against the economic theory. The effect of the increase in the investment expenditure does not appear in the same period. The change factor of the bank profits showed appositive effect. This means that the increase in profits %1 percent leads to increasing the loans (2205.657). The change factor of interest was negative that was against the economic theory; that is the increasing of the interest price leads to lowering the loans (0.00000248).
The study recommends increasing the capital of the agricultural loans institutions in order to raise the ability of these institutions in participating of funding needs of the agricultural activities in reasonable interest rate for the borrower farmer and the borrowing institution. And it recommends increasing the number of the branches of the borrowing institutions in order that more farmers can reach them especially small farmers.

This study was conducted in the governorate of Salah al-Din/Al-Alam to market the crop (apples، grapes) for the summer season 2017, as most fruit tree farmers did not observe the marketing functions, which negatively affects the low marketing efficiency of the parties of the process,. And the main objective of this research is to calculate the marketing efficiency and marketing gap to be able to know the height or decline and was through a questionnaire questionnaire designed for this purpose was conducted in three categories, the category of producers and wholesalers and retailers in the province of Salah al-Din/The relative importance of the relative marketing margin between the prices of the product and the consumer was also high. It was found that the marketing efficiency of the studied crops is low compared to the countries of the applicant.

This study aims to measure the impact of trade openness on economic growth in Iraq using a model (ARDL) duration (2003-2016) annual data were converted into quarterly data using a program (Eviews.9), and express trade openness exports + imports/GDP Overall, economic growth reflected the growth of per capita gross domestic product, the study found that trade openness negatively on economic growth in the short term, in the long term relationship between covariant, meaning that the impact of trade openness on Iraq appears in the term Long term economic growth, and the results showed that there is a relationship of mutual integration between variables, add the A two-way causal relationship between the two variables link problem-free model of self and unstable harmonies, and recommended the Bunting to take advantage of the benefits of trade openness in the diversification of the economic base in order to get rid of the State of the economy Unilateral oil based rental only, and switch to a diversified economy.

After the rise of the countries that suffer from political instability, especially in the Arab region and after the so-called Arab Spring, Which led to negative effects on all aspects of social and economic life, most countries seek to achieve economic development and the political stability required, Which was interested in answering the following question: Is economic development affected by political stability.
The first chapter deals with the political stability in Iraq tyroug (terrorism and corruption), the development plans developed by Iraq and the economic indicators (GDP, unemployment, inflation) in Iraq, as discussed in third Chapter The political discusses the quantitative analysis of the impact of political stability on economic Development in (Iraq) using the program (Eviews9) and tools (joint test integration and self-regression with periods distributed) slow.
The study found that there is a significant moral effect of political stability on unemployment in Iraq, and other economic indicators studied did not indicate an impact on them by political stability and are affected by other factors.
Through the study's findings and the research methods used by the study, many important proposals, including urging the countries suffering from the unrest، to seek political stability that drives the process of economic development to progress and thus to prosperity and development،and urged researchers to focus on economic indicators other than the study.

The study is concerned with the negative effects of fluctuations in crude oil prices and their impact on the economic stability of OPEC countries with a focus on Iraq. This research aims at analyzing and measuring the impact of fluctuations in oil prices of OAPEC on Iraq's foreign trade (2000-2016) by adopting descriptive analytical methodology and standard methodology. The research assumes that the fluctuations in crude oil prices have a significant impact on the foreign trade levels of your countries Especially Iraq, for their dependence on oil revenues to improve economic development. The study concluded that increasing the price of crude oil in Iraq in one unit with the stability of other factors, this leads to an increase in the value of exports by (838.611) million dollars, and increase the value of imports by (1.341) million dollars and increase in trade balance surplus by (588.479) million dollars Of Iraq. The research suggests that the member countries of OAPEC should establish new projects to expand production capacity to maintain their role as stabilizers in the oil market. In need of this relationship, through the active contribution to the development of the Iraqi oil industry, where there should be participation by the companies emanating from the Organization in the development and production projects.

The relation between governmental spending is shown by the success of the economic administration in the investment of the financial ability of Iraq. This will remove the distortion it suffers from on the one hand and in promoting the level of economic growth on the other, and political structures especially the revenue of petrol.
This study aims at showing the effect of the spending investment on the industrial sector in the economic development and analyzing it depending the theoretical and applied frameworks. This will help decision makers to arrive at better solutions in future. The study shows that there is additional governmental expenditure which leads to an in crease in the production in the industrial sector and in the capital cost.
Results of the study show that the values of product level, the capital and spending investment are constant. This also show that there is mutual integration among these values with grade 1 (0). The averages of descending of the industrial sector coincide with the economic theory in that the increase of spending investment on the industrial sector in one dinar, this will to an increase in the production with (6.813) Iraqi dinar. Results of the adjusted R-Square are good with (91%). Results of Pearson test show that the relation among these values is and strong

It features Public Expenditure is one of the most important means of fiscal policy, and highlights his role through its effects on various indicators of sustainable development, especially in economic indicator being represents the most prominent elements of the development process, the study aims to find out the scope of effective public expenditure policy in effect On sustainable development, as well as the impact of public spending in GDP per capita in Iraq for the duration (2000 – 2016) use ARDL methodology, the study found that the process of sustainable development called for improved economic growth rates of GDP, as well as Mutual complementarity between public expenditure and public spending per capita of any positive impact towards increasing per capita GDP in Iraq during the study period, the study suggested setting up financial policies would guide spending in conjunction with changes in demographics, the purpose Keep per capita GDP and thus achieve prosperity for society, and focus on economic sectors contribute to increase the size of the GDP as agriculture and industry, which reflected the creation.

Foreign trade is one of the basic components of global economic relations, because it represents the oldest and most advanced traditional form of these relations. It also gathers the countries of the world in one international economic system. The aim of the research is to measure and analyze the effect of some macroeconomic variables in Iraq's foreign trade for the period (2001-2016) and using the self-regression model ARDL. The results showed that the exchange rate has a significant impact on the value of foreign trade. This means that the increase of one unit in the exchange rate leads to an increase in the value of foreign trade by (35.11) million dollars at a significant level of 8%, GDP in one unit and within one year will increase the value of foreign trade by about (0.54) million dollars at a significant level of 1%, and public spending is linked to the opposite relationship with foreign trade and this means that the increase in public spending leads to a decline in foreign trade by (0.151) million dollars in the increase of one unit in the value of public spending, but it is not significant, that interest in foreign direct investment will increase the value of foreign trade by (13.519) million dollars during the year and a significant level of 1%.
The study recommended the need to pay attention to foreign trade, diversify the sources of production and export in Iraq, and follow the policy of protecting national production through the imposition of customs taxes on goods imported to Iraq and support domestic production and the adoption of exchange rate policy that contributes to the increase of foreign trade and reform of the banking system in Iraq and directing public expenditure towards spending Reduce unnecessary expenditures and reduce current spending and increase the volume of foreign investment in various economic sectors, including industry, agriculture and services.