Tikrit Journal of Administrative and Economic Sciences

The research aims to test the fact that there is an impact on the Corporate Social Responsibility Disclosure (CSRD) in achieving Social Welfare (SW) in the Iraqi environment. 69 questionnaires were used, including a number of financial analysts in the Iraq Stock Exchange, to test hypotheses. We find that is a very high correlation significant between Corporate Social Responsibility Disclosure with social welfare. And that this disclosure positively affects the achievement of social welfare through the explain of the role it and contributions of these Corporate in support of the internal social base represented by individuals of the e Corporate, and external represented by individuals of society from the surrounding environment.

In the audit profession, the development process of auditors' skills and experience can be described as an important and complex process that help this profession to achieve its goals and objectives, especially in light of the waves of financial and administrative corruption, which has been sweeping companies at recent times. Therefore, the regulatory and organizational bodies (ROB) of audit profession have increased investment in the abilities of auditors as accounting and legal human capital to create the so-called (Forensic Auditors) in order to eliminate or reduce various corruption cases.
The paper adopts the methodology of analytical descriptive through design a questionnaire as a main data-collection tool and analyze these data by using SPSS25 and Amos24 software as basic tools to extract the target results of our paper. The paper has reached several conclusions, the most important of which: The investment in auditors' knowledge - that adopting by ROB to build and prepare forensic auditors – have greatest affects to reducing corruption, then It comes after that the investment in auditors' fundamental and support skills and finally the investment in experience. This explains to us the interest of ROB to develop professional training courses and academic curricula in the context of an ongoing strategy to urge auditors to reduce corruption. The paper suggests several recommendations, the most important of which: necessity to conduct comprehensive reviews by ROB for building strategies of accounting and legal human capital in light of responding to academic, professional and technological developments of audit profession.

This study aimed to identifying the role of internal auditing standards in enhancing the auditor's confidence in the financial reports, and the reflection on the scope of the work of the auditing standards, with the implementation of the Iraqi banks, to determine their compliance with accounting auditing standards. The results of the study indicate that the internal audit is complementary to the external audit work, as each represents an effective accounting system aimed at providing the necessary information. The existence of a good internal audit system means that the external auditor is limited to the number of tests he performs during the examination.

Empowerment is an inevitable result of scientific foundations and rules. The most important of these rules is sharing thought and making information available. In recent years, the concepts that govern the work of administrations have changed. The problem facing the departments is how to manage the continuous change that takes place within the company while gaining increasing experience in the midst of continuous external variables. The idea of employing information in the administration has developed a great development, especially in the field of investment. Investment decision-making must be done in a manner that achieves the integration of the vision so as to ensure the integration of the social, economic and environmental aspects. The fact that accounting information is the product of operations is a tool for evaluating performance. This information should have key characteristics such as appropriateness, reliability and sub-parity as comparability as well as consistency and consistency. Effectiveness in achieving objectives and efficiency in use and productivity depends on enabling opportunities that improve Performance based on the availability of appropriate and necessary information.
Empowerment is increasingly focused on factors that help the community to succeed and progress through increased skills and access to productive resources and an improved enabling and institutional environment to help the community build its capacity and make investment decisions that can be utilized in the process of economic growth and development. Therefore, the management seeks to use all the information effectively including accounting and in line with the level of empowerment of the decision maker.
That is, empowerment is the infrastructure for the application of successful management and the fact that accounting information is the key to the formulation of policies and at the same time associated with the rest of the information logical relations and interaction and integration with each other, so that information is the cornerstone of the cornerstone in the adoption of rational investment decisions.

As a result of the developments taking place in the world today in all areas and sectors including the health sector and limited resources allocated to them, so this study addressed the cost of health service, and the importance of research that highlighted the cost of health service by adopting the Time Driven-Activity Based Cost method-TDABC, The research found a set of conclusions, the most important of which was the possibility of using the TDABC method to determine the cost of health service, reduce cost, improve service delivery, identify and address unexploited energies, and reduce costs to the organization enhances the organization's ability to feel The research also recommends that the hospital management adopt the findings of the research to achieve the best performance in providing health services to patients, and to know the best times to perform the health service to reduce the time lost unnatural.

The research aims to identify the support of the operations strategy components for the green manufacturing keys in Kirkuk Cement factory. The problem of the study is that green manufacturing today is an inevitable necessity that represents the future business model. The organizations have been looking for strategies that contribute to support the trend towards green processes and products, and have adopted a default scheme for the study in which they set out their hypotheses to achieve and the use of descriptive and analytical approach to achieve the results, and the questionnaire as a key tool in the collection of data on the Practical side of the study, was selected Kirkuk Cement factory to study and test hypotheses, and the views of (70) workers from ( (836) in the factory, There was a significant positive correlation and effect of the components of the operations strategy towards supporting the application of the 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.

This study dealt with the subject of electronic administration as an input to social interaction. I have been tested at Ninawa Medical College. The study was applied to the study population, representing 83 members of the heads of scientific departments and administrative divisions. The questionnaire was used as a main tool for collecting data and information as well as personal interviews. It has sought to test a number of hypotheses related to correlation and influence relationships between the variables of the study, in order to answer questions about the problem and reach the objectives set.
In order to process data and information, many statistical methods were used: Mann Whitney and Kruskal-Waills (Kruskal-Wills). The study reached a number of conclusions, including the availability of electronic management dimensions in Ninawa medicine, In this faculty, as well as the existence of significant correlation between them and the existence of a significant impact of electronic management in social interaction, and these results were identical with the assumptions in this aspect.
Based on the findings of the study, a set of recommendations were developed. The most important of these was the necessity of the college's attention to the variables of electronic administration because of their role in achieving the social interaction of this college.

Job performance is one of the important pillars in the functional aspect as it contributes to the success of the organization through its implications and impact in it and seek all organizations in the attention to performance and try to raise the level of performance of workers through a range of factors that affect directly or indirectly, The extent of the contribution of the workers in the decision-making process and the impact of this on the performance of employees that the process of participation of workers in decision-making leads to a sense of workers attention and feeling great moral incentive and therefore will affect the performance of employees and the relationship was measured between the participant (65) Employees in the General Directorate of Scholarships and Cultural from the Relationships – affiliated to the Ministry of Higher Education and Scientific Research in Iraq.. The data were collected through the adoption of the questionnaire as a main tool. Data were analyzed using the SPSS program. The results showed that there is a strong statistical significance between participation in decision making and functional performance. There is also a statistically significant effect. Participation in decision making affects performance Career for employees.

This research aimed to preview to what extent of operating the operated banks in Kurdistan region to the concept of intellectual capital and its components , and how it is reflecting on their gaining of competitive advantage, and also to show to what extent the bank under study recognize the components of Intellectual capital and how that effects their gaining to the competitive advantage .
The research assumes several hypotheses, however the most important thing is that there is a correlation and effect relationship between the intellectual capital and its components and the competitive advantage and its dimensions in some commercial banks in Iraqi Kurdistan Region.
This research took place in Kurdistan region by dealing with some of its banks as a research samples both governmental and private banks. It included managers and the assistants of mangers and the heads of departments (147) as a sample from (39) banks .
The researcher depended on questionnaire to collect information then statistic analyses was made on statistic program ( SPSS.v.17).
The researcher found several conclusions most important thing is that there is non a correlation and effect relationship between the intellectual capital and its components and the competitive advantage and its dimensions . The research ended with some recommendations that it is necessary to make, and to try promote the intellectual capital philosophy among the employees in the bank according to some basis and that could help the banks to achieve a competitive advantage.

The objective of this research is to ascertain the ability of the researched hotel to retain its customers by providing various services to ensure its loyalty and to generate revenues accordingly, and To achieve this goal, the research questions were formulated to express the research problem and the hypotheses were built on these hypotheses, Preliminary data were collected through the distribution of (60) questionnaires to the customers of the hotel. Research hypotheses were tested using the Kolmogorov-smirnov test, percentages to verify customer retention indicators and potential revenue generated. The study concluded with a number of conclusions, the most important of which were positive indicators of the hotel's ability to retain its customers, the hotel's revenues from its loyal customers and future indications of customers' intention to return to the hotel. The researcher presented a number of suggestions, the most important of which is the need for more efforts by the management of the hotel and its customers to continue to provide more offers of various services to ensure the sustainability of customer loyalty as the customer is always looking for an organization that offers him valuable value and adherence to any one depends on achieving this .

The current study seek to determine the dimensions of the Employees Empowerment and the impact of it's in the achievement of the mass customization approaches in the industrial companies working in the field of textile and leather industry
Hence, the problem of the study has identified by questions concerning the possibility of adopting the dimensions of the Employees Empowerment and the impact of its to achieving the mass customization approaches as follows:
1. Is there a significant correlation between Employees Empowerment dimensions and mass customization approaches in the state company for textile and leather industries?
2. Is there a significant influence of Employees Empowerment dimensions in mass customization approaches in the state company for textile and leather industries?
Accordingly, the study relied on a questionnaire as a main tool for obtaining information, and used a number of statistical methods to test its hypotheses, by SPSS.V.23 package.
The study concluded with a number of conclusions, most notably the existence of a strong positive correlation between the variables of the study at the macro level, which indicates the importance of the dimensions of Employees Empowerment in mass customization approaches in the surveyed company, and Is there a significant influence of Employees Empowerment dimensions in mass customization in the company surveyed collectively , and this indicates that the dimensions of the Employees Empowerment enhance the activation of mass customization in the company surveyed.
the study presented a number of suggestions, the most important of which is the increasing interest by management of the company surveyed with the contents of managerial thought in the dimensions of Employees Empowerment and the in mass customization of the staff and the managers and enhancing its in staff to contribute to the survival of the business world and increasing the interest by management of the company in the study of the dimensions of the Employees Empowerment and the mass customization approaches and apply its in good way to implement it by conferences and training courses for managers and employees to improve performance in the fields of Employees Empowerment and mass customization.

In business world, several changes have occurred because of knowledge revolution which caused significant changes imposed on firms. Internet networks and its tools have expanded very fast, cloud computing became an urgent necessity of the firms as well, particularly communication firms that look for paths far from its competitors to find a private work areas to achieve solo portion in the market destined to the so-called blue ocean. For that, the current research came to know the role of cloud computing in improving and promoting blue ocean strategy paths. Theoretical part show the concept and the architecture of the cloud computing and its types that depend on propagation forms, as well as blue ocean strategy concept and paths. Repetition and percentages have used to describe the variable of cloud computing and blue ocean strategy in the firm which was under consideration, also a test has applied to show the effect of cloud computing on blue ocean strategy paths through the analysis of the employees opinions by using the questionnaire from which distributed to research sample. Several conclusions have found through the research, which contributed to develop the research's recommendations.

Since independence, Algeria has undergone stages of reform programs and plans that are in line with the current situation. It has adopted reform programs aimed at achieving its objectives of raising economic growth and social progress.The aim of the research is to explain the role played by economic reforms in raising the level of economic growth according to the available resources of the country and the policies adopted by the Algerian government through the use of standard analysis.
The results of the statistical test showed that the correlation coefficient between government spending and gross domestic product (GDP), which is strong and moral, and the positive relationship between expenditure on education and GDP, a strong and moral correlation, and the positive relationship between the labor force and GDP, The results showed that the change in government expenditure (X1) in one unit with the stability of the other factors is the same, E) will contribute to the increase of GDP by (1.702) units, regardless of type or unit, while the third variable (labor force - X3), not significant according to the test (t-test), and recommended the need to activate the method of economic planning which Is not inconsistent with the market economy, which has proved successful in a large number of developing countries, including the countries of South-East Asia and the need to diversify the sources of public revenue and not rely on one source is the oil sector, and the need to develop a strategy depends primarily on the needs of education and the development of specific programs for that, The investment environment in Algeria and support To encourage domestic exports and encourage exports in other sectors outside the oil sector by reducing taxes on exported goods, implementing a range of economic policies and programs that contribute to reducing poverty and unemployment levels, and stimulating sectors such as agriculture and industry to reduce the impact of external factors on the Algerian economy. Oil prices globally

Most Countries, whether developed or developing, are making great efforts to attract foreign investments, achieve the maximum possible benefit, and strengthen the forward and backward linkages of theses investment, in such a way as to raise the levels of infrastructure and superstructureto avoid any factors to refrain from the flow of these investment. The most important of these factors is that it includes the package of macroeconomic and economic variables, and not only that these carefully selected variables are not random variables, but are variables with a sustainable effect, and sometimes chronically. The most important of which is that fluctuations in the exchange rate and inflation have a negative impact on FDI flows. Increased exchange rate fluctuations meant increased risk, which reduced FDI flows to Countries with excessive exchange rate fluctuations.

The winding trend continues to mark the pattern of economic growth in the oil countries as their economies are linked to the oil resource in financing the budget and the local economy. The collapse of oil prices in June 2014 caused a shock to the economies of most oil countries and left many questions about the effectiveness of the development model in these countries and the possibility of adopting new economic policies capable of isolating the negative effects of cycles of boom and deflation in the oil markets. This paper attempts to examine the developmental pattern based on crude oil revenues in a sample of Gulf countries by analyzing the impact of oil price shocks on GDP during the period (1990-2015) Using modern Econometrics methods.

The legal reserve and inflation are considered macroeconomic variables. Monetary policy uses the Required reserve ratio as a tool to influence the volume of liquidity to be reflected on the general level of prices, Therefore the analysis of the relationship between the two variables is of great importance to demonstrate the ability and success of the Required reserve to contribute to stability of inflation during the period 2004-2016 , The aim of the study was to identify the nature of the relation between the two variables by reviewing the data and using the ARDL model to clarify the effect . The study concluded that there is a long-term effect and inverse response Moving of the Required cash reserve to the rate of inflation.

The importance of the economic feasibility study in Diyala Governorate is concerned with poultry meat projects for their nutritional importance, social for the entrepreneurs, as well as absorption of a large number of the unemployed. The poultry industry is characterized by rapid recovery of capital and low cost of obtaining animal protein through it. The importance of the economic evaluation of these projects. The aim of the research is to identify the economic evaluation of the meat-breeding projects in Diyala Governorate for 2016. The research relied on preliminary data obtained through the survey questionnaire collected by field survey (36) projects in Diyala Governorate for the year 2016. The results of the study show that the variable operating costs of the sample were (93.5%) of the total total operating costs, topped by feed costs of total costs And the fixed operating costs of the research sample contributed 6.5% of total operating costs. The results of the sensitivity analysis have shown that the meat breeder projects are sensitive to the changes that occur on the external and internal cash flows of the poultry industry projects for higher costs and lower revenues at the level of the research sample.

This study investigates the impact of agricultural policy on reducing the gap and ways to achieve food security in Iraq for the period (1990-2015). This study examines the impact of agricultural policy on reducing the gap and ways to achieve food security in Iraq for the period 1990-2015. The study of both red meat and poultry meat was considered as a major part of the community's food security. Two models were used in the analysis: the production policy model and the food gap model. In the production policy analysis, production was used as a dependent factor, consumption, And the coefficient of protection as independent factors. As for the food gap model, it was used as a dependent factor, production, local price for previous year, world price for previous year and consumption as independent factors. The regression function was applied to linear, logarithmic, logarithmic, and halved logarithmic variants. During its preference in terms of statistical and standard tests and their conformity to the logic of economic theory. The results of the analysis of the production policy of red meat and poultry meat showed that the consumption and import variable had a significant effect, See the preparation of the population and the coefficient of protection was their influence in the moral red meat and insignificant in poultry meat.