Tikrit Journal of Administrative and Economic Sciences

The research aimed to test the effect of the variables created by the modern manufacturing environment in the standard cost system in terms of highlighting the criticisms of its traditional performance. Developing development in order to achieve efficiency and efficiency of harmony and suitability with that environment.
The organizational culture of companies was dealt with as a determinant of the scope and impact of power, according to two types of culture: conservative culture and Innovative culture. This effect was tested through a questionnaire distributed to a sample of academic specialists in the field of accounting in Iraqi universities. The research found that there is a positive impact on the modern manufacturing environment in the development of the standard cost system in terms of achieving its objectives of planning, control and rationalization of decisions, and that this effect is more pronounced under the Innovative culture compared to conservative culture.

Money laundering is one of the most dangerous contemporary practices. It aims to collect money by illegal means and attempts to legitimize it by introducing it to the legitimate economic outlets. The aim of this study is to shed light on the study of the role of forensic accounting techniques in the judiciary or in reducing cases of money laundering and smuggling. Outside the country where this is done by individuals or groups through the use of technological technology to transfer funds between countries, In order to achieve the objective of the research, a random sample of university professors, institutes and a group of auditors was selected, as well as a sample of managers of companies and banks in different sectors in the city of Erbil, and 95 forms were distributed and reached (86) forms. The research reached a number of conclusions, notably " There is almost unanimous among respondents that there is a role of forensic accounting techniques in reducing the phenomenon of money laundering and smuggling". In the end, the research presented some recommendations, the most important of which is "the need for banks to apply these technologies, because they have a role in eliminating this phenomenon, which affects the economy of the country significantly."

The investments are of great importance in the economies of all countries, especially after the economic openness and globalization that the world is going through. This is more important through the tax policies of the developing countries because of the economic and social advantages of these countries, the investments have several economic and social benefits, It faces many difficulties and faces opposition from those who consider investments is the control of capital on the economic joints in those countries. Thus, these countries lose control over their economic potential. Therefore, they need to develop the tax policies and mechanisms necessary to encourage the aim of proposing a strategy to develop a tax system. The main results of the research are the weaknesses and shortcomings in the performance of tax policies with their main dimensions of the prevailing laws and regulations In light of the results, there is a set of recommendations, the most important of which is the need to develop tax policies through the application of strategies that are appropriate to the environment surrounding them and the development of tax policies to lead to the development of tax accounting and access to Development of investment activities.
The research aims to benefit the material and social society through the use of the tax system in the promotion of investment and development and increase, whether those local investments or investments flowing from outside the country. The research included four topics, the first of which is the presentation of research methodology, The second topic deals with clarifying the theoretical concepts used in the research, such as the tax accounting system and its relation to investment. The third topic is the applied side to test the hypotheses and analyze the results. Finally, the fourth topic contains the conclusions and recommendations.

E-commerce is a global move in the world of business because of its characteristics and features that make it very fast and easy to trade and more cheaper. It can be defined as "a commercial and economic activity involving the sale, purchase and delivery the products and services to customers (like persons or institutions) depending on the Internet, because accounting is a process, then it must be there a theory that regulates the work of accounting. Thus, accounting theory has emerged, which can be defined as "That logical thinking represented by the set of general principles that form the conceptual framework that can be referred to when practicing the profession of accounting. The conceptual framework consists of several levels, The conceptual framework (accounting assumptions), which constitute the starting point in the construction of the theory and therefore had to study the impact of electronic commerce on accounting assumptions, the paper it was concluded that there is an impact of electronic commerce on some accounting assumptions and the lack of impact on the other so we proposed to modify the assumptions affected in order to adapt the electronic trading environment.

This study aims to identify the level of disclosure of segment information in the annual financial reports of a sample of companies, operating in Kurdistan Region for the period 2012-2016, through the use of an index prepared in accordance with the requirements of IFRS 8. The study is concluded with several results, the most important of which is the Low level of disclosure of the segmental information of the sample companies during the mentioned period. The study comes out with a number of recommendations, most important of which is stating the necessity of the sample companies to commit to all the requirements of segment information disclosure which comply with the International Financial Reports Regulations-IFRS (8), Since the disclosure presents detailed, information about the performance results of the companies' segments, Iraqi Council of Audit and Control Standards should publish a special auditing database dealing with preparation of segment financial reports, highlighting the detailed needs of preparing reports complying with IFRS-8.

Companies rely on policies of competitive strategies predefined imposed by the nature of the market and the competitive environment in which it operates and in the light of these strategies to adopt policies of production and marketing in order to achieve profit targets and to continue in the market for the purpose of evaluating the success achieved by the strategy adopted by the company and to clarify its role in achieving the company's profitability is Using what is known as strategic analysis of accounting for income operating through which are indivisible elements achieve profitability components and analytical etiology real behind achieving these profits and through the discussion dealt with the concept and components of the strategic analysis of income operational and clarify its role in the evaluation of strategic success through practical case in the General Company for Cement North connector to achieve the objectives of the research and assumptions, and the researcher reached conclusions including: The results of the strategic analysis of income operating in the cement firm reliance on the strategy driving the overall cost of class basis with the adoption of a strategy of excellence through quality products of cement, however the results of the analysis indicate failure the success of management in applying the strategy fully and this is what explained by the process of analyzing the components of cover price and cost. As the most important recommendations were: researcher recommends the General Company for Cement North to reconsider the direction of the firm to adopt a strategy of cost leadership overall by directing management attention towards the advantage of economies of scale and optimal utilization of available resources, especially with the possibility of exploiting the work card 100%, in addition to having a market share of code the company can take advantage of them and market their products easily and take advantage of the quality that the company's products enjoy them

The company that tries to overcome the environmental challenges has to adopt a green organizational culture, and in order to adopt this culture, we should know Attitudes of its employees to enhance and modify the environmental desired Attitudes, Therefore, the research Attitudes to know the impact of the dimensions of the employees Attitudes(emotional, knowledgably and behavioral)as an independent variable, and adopting green organizational culture as dependent variable, This has been achieved in AL- Karwanchi in Kirkuk Governorate, the research deals with a sample of (56) employees by distributing a questionnaire for this purpose, the data were have been analyzed using SPSS.20 program, the results crystalized a group of conclusions, the most important is: "the dimensions of the employees Attitudes have an influential role in the adoption green organizational culture in general, and the emotional dimension in particular, which has the bigger influence among the other dimensions." Thus, the research included suggestion that pointed out to the way of boosting and enhancing the dimensions of employees Attitudes to adopt green organizational culture in the researched company.

The research aims to reach to the best set of the financial ratios which can be used to predict the banks stumble and the distinction between the stumbling and not stumbling banks in order to uncover the banks conditions in an early time which give the banks administration and the observation units a chance to get involved and do the correction procedures on time. The statistical method was used to analyze the logistic regression to interpret the relationship between group of variables; the apply the gradual-choice way (Stepwise) by which the models can be generated and choosing the best model among them according to the financial indicators which could be applied to distinct among the stumbling and not stumbling banks. The category related to the banks (stumbling and not stumbling) showed that the sum of the not stumbling banks are (6) and the stumbling banks are (9) among the total of (15) banks during the research period. The category depended on the financial ratios after comparing them with the average of banks (the sample). After doing the logistic regression analysis, it clarified that the most ratios affect the UAE banks are (X5: the rate of the net stumbling loans to the total of the loans, X9: the rate of liquid assets to the Short-term liabilities) described as a significant.

This study aims to determine the role of the dimensions of strategic thinking and its impact in supporting the green manufacturing keys in Kirkuk Cement factory, The problem of the study is that green manufacturing today is an inevitable necessity, Because of the growing dangers of global warming caused by industrial pollutants that threaten all consumers in the world, so organizations have been looking for all the capabilities and intellectual skills to support the trend towards green products, has adopted a default scheme of study limit and the use of descriptive and analytical approach to achieve the results, and the questionnaire as a key tool in the collection of data and information related to the field of the study, and was selected Kirkuk Cement factory to study and test hypotheses, and were polled(70)workers in the factory, The study included a number of conclusions, the most important of which is the existence of a significant correlation and effect relationship with the strategic thinking dimensions towards supporting the application of green manufacturing keys. The study also presented a set of proposals under these conclusions for the factory under study, in particular and similar organizations in general.

The main objective of this paper is to identify the barriers that facing the medical staff in three hospitals in Kirkuk. The survey approach was adopted in the study via preparing a questionnaire to collect the data. Data were collected from 199 medical staff memebers in three hospitals in Kirkuk.The main result of the empirical study is that there are eight barriers of adopting IT are technical barriers, financial barriers, technical support and training barriers, organizational barriers, support and motivations of peers and top management, increasing of time work barriers, system knowledge barriers, and barriers of unsuitable time to implement new IT. The main recommendation is that the top management of health organizations should consider these barriers and pay attention to their effects. The main contribution of this study is introducing a classification of IT barriers based on the opinions of Iraqi medical staff members. The empirical impact of this study focuses on enabling the health organizations in facing the IT barriers and reduces their effects during adopting medical IT.

It is a priority for universities in the present era to pay attention to their talented human resources, which form teams that support excellence, employ and adopt all the technological means used in the application of knowledge management. The present study aims to determine the requirements of the application of knowledge management and its reflection on the strategies of empowering teams through technological vigilance through An survey study at the University of Tikrit and Anbar University. The technological vigilance enables universities to apply management in a way that reflects their work teams, which have accumulated knowledge, which in turn enables universities to generate and create new knowledge, and to the limited studies that dealt with the relationship between these variables. The researchers included these variables within a holistic framework in an attempt to study the relationship and effect between them, the study included a random sample of (103) members of the examination committees working in the surveyed universities. In general, the study attempts to answer the following question: What are the implications of the availability of knowledge management application requirements on the strategy of empowering the teams through technological vigilance? The study reached a number of conclusions, the most important of which is to investigate the existence of a relationship of correlation between the variables of the study, and the researchers presented a set of proposals that are consistent with those conclusions.

Financial investment plays an important role in economic activity in accordance with the temporary transformation in the international economy. Its approaches and instruments have multiplied and varied in accordance with the opinion and the attitude of the investor to risk that accompanied with any investment.
The aim of this study is to identify one of modern ways that are used to build efficient and optimal portfolio that is the cut-off rate, which is used to construct a portfolio from some stocks listed in Iraq Stock Exchange during the period (2006-2016) in terms of return and risk, The sample of the research consisted (21) companies, By preparing a data base of the returns of these stocks, and using some necessary statistical analysis the research choose the stocks that can be adopted within the portfolio. The result of the research shows the importance of the model in preparing the studies, helping the investors to evaluate their investments by using return and risk criteria together when forming their portfolios. and to rely on actual and projected accounting information because of its great importance in interpreting changes in stock prices. The research ended with some conclusions and recommendations.

Although crisis mitigation strategies are old since human beginning, however, the dealing with these crises have not been developed until now. Also, it has become difficult to deal with crises and monitoring their factors, due to the rapid and sudden environmental changes, and the lack of proactive information sufficient to cope with the crisis, or availability, but with low quality, for instance, inaccuracy, late access or lack of comprehensiveness of all dimensions and details of the crisis or its unreliability, thus weakening their contribution in the face of the crisis.
The main problem of the research was represented (does the organization in question have quality information to predict or treat the crisis)? Therefore, the importance of this research has emerged in the diagnosis of the role played by some characteristics of the quality of information in crisis management. The study sample consisted of crisis management team at the operations center and infrastructure - disaster management in the province of Nineveh cell who belong to sectors or multiple government entities representing all actors and parties involved in crisis management in the province of Nineveh. For example, the military and health sectors, civil defense and other civil sectors in the province. The data was processed using the statistical program on the computer (Minitab), the research obtained the most important results:
There is a positive correlation between the independent variable and the dependent variable. therefore, the researchers accepted the alternative hypothesis and rejected the hypothesis of nothingness, which states that there is no relationship between the characteristics of the quality of information in the crises management, furthermore, The research found that decision-making at the time of crisis requires information with qualitative characteristics such as " accuracy, comprehensiveness, reliability and reliability” to make a sound decision during the crisis. Finally, the research has a number of recommendations, and the most important of them that, the organization should have a database to provide the necessary information about the organization's capabilities as well as information to predict the crisis before it occurs and what means to minimize its damage.

Human development is one of the important topics that have attracted the attention of researchers in the economic, social and political fields. The study aims at defining the conceptual aspect of human development and studying the guide of human development trends in the Arab countries for selected countries. In order to achieve the goals of the study, the researcher adopted the method of standard analysis by using the multiple regression model to measure the relationship between human development indicators from in addition, the results of the study showed that there was a positive effect on human development indicators in the HDI. The results of the standard analysis were as follows: In the Saudi model, the effect of life expectancy at birth was greater than the average years and the per capita GDP index. The life expectancy index at birth was above 74 years. In the Yemeni model, the effect of life expectancy at birth was greater than that of the index. Average years of schooling and per capita GDP index, with a life expectancy at birth of 64 years.

The target of research is to determine a marketing problems that faced wheat farmers in Tikrit district – salah alden Governorate – Iraq, as well as to know the link relationship between the marketing problems and the following independent variables (Agricultural plan, the Quantity of production, Agricultural land), Also to know a proposal about marketing problems, then to know marketing mechanism in Tikrit district – Salah Alden Governorate. The study society included 1125 farmers, I took 75 farmers comprise 15% of all farmers, and then I excluded the initial test sample.The Questionnaire was used to collect a data, it consist two parts, the first one included a variable study Data, and the second part included 23 clauses that used to measure a level of marketing problems. Then, we confirmed of virtual honesty.The Questionnaire stability is measured by Alpha Krunbkh way, which is (0.86).The results show a level of marketing problems is high , Also show there are negative significant relation between a marketing problems with( The Quantity of production and Agricultural land), and there are positive relation ( non- significant) with Agricultural plan.

The aim of this study is to investigate the factors affecting the velocity of money in its narrow and wide sense (V1 V2). The Kingdom of Jordan, Annual data covering the time period (1980- 2015) were used using modern measurement methods; The autoregressive Distributed lags Model (ARDL) and the ECM Error Correction Model, The study concluded that there is a short-term and long-term equilibrium relationship between the independent variables (income, inflation, financial development, number of banks) and the variables of both models during the study period. The Expanded Dickey Fuller test was used to test the stability of time series, and the (Phillips & perron) test was used to enhance the result of the first test, The study found that 90% of changes in the velocity of money in the narrow sense V1 are explained by the following independent variables (income, Inflation, financial development, number of banks), and 75% of the speed of money circulation in the wide sense V2 The study concluded stability of the function of velocity of money in both models V1 V2, and this indicates the ability of monetary policy in Jordan to predict the velocity of money.

The research problem stems from the fact that spending on education is still at a low level compared to other developing and developed countries، and thus does not contribute to raising and improving economic growth and development. While the study aims to identify the reality of spending on education in Iraq and try to measure the impact of these tunnels on the economic growth of Iraq for the period 2002-2016. The research found that increased spending on education would contribute to improved production and income levels and thus an increase in economic growth. The study presented a number of recommendations, the most important of which is the increase in allocations of the general budget for the education sector, and the joint efforts between the government and the private sector to support educational institutions in Iraq with equipment, laboratories, computers and modern educational materials in order to produce skilled and advanced labor.

This research has diagnosis the underlying causes behind the increasing of high prices, and this diagnosis is contributing by finding the solutions that help in alleviating this crisis. High prices of the food goods has many effects for the short and long terms, which are connected basically with policies of offering the mentioned goods and specifying the resources. Also, the measurement numbers of these goods had shown a direction of increasing reached %213 in year 2012 comparing with year 2000 where the real prices of the food goods stayed in a higher than their level for consecutive 10 years. and it was the longest periodic increasing of the real prices has been witnessed in the current century. Most causes of these Food Crises are result of the imbalance between offer and demand and the trade restrictions of the exporting countries, also the production constraints suffered by the developing countries.
The Global Crisis had evoked the necessity of giving the crisis dangerous management matter more importance in the frame of security food, and enhancing the farmers’ capability in facing the shocks, and work on achieving a relative stability for Food Goods through the supporting policies, encouraging the agricultural investments that can transform the agricultural sector to an efficient sector if it will be provided with the proper guidance and optimal use.

Multinationals are the pillars of the new global order. The aim of the research is to clarify the role of multinationals in attracting foreign investment in the UAE for the period 2003-2016. The research in the field of standard analysis concluded that the increase of multinational companies in one unit with the stability of other factors will lead to: an increase in the number of investment projects by (1.022) projects, an increase in the cost of investment projects by (0.003) million and an increase in the number of jobs in projects (0.003) and increase the total exports by (0.876) million dollars, the increase of multinational companies lead to increase foreign investment in the United Arab Emirates, but the test (F) is insignificant as the value of (sig) greater than (0.05) ), And recommended the research need to develop and encourage Investment programs in the sector.