Tikrit Journal of Administrative and Economic Sciences

Allingham and Sandmo put the first model at 1972, this model measuring the "Maximize Utility Expected" from the taxpayer's point of view (Allingham, 1972), but this is not entirely realistic (KOLM, 1973). Thus, Yitzhaki added modifications to the Allinghams' model (Yitzhaki, 1974), where the original model includes tax rate, probability of data checking, fine, declared income and real income (Hussein, 2016).
In this paper, the researchers presented an alternative model based on the relationship between the tax amount paid with the current activity revenues, and on the other hand with the costs of the current activity by applying the model to the Iraqi Stock Exchange, the researchers found significant relation in Bank and Insurance sectors studied, the tax evasion rate reached to (39%) in Bank sector, while the tax evasion rate reached to (13%) in Insurance sector.

Increasing diversity in customers' demands and competition , prompted organizations to bring structural changes in its activities and to adopt modern production methods focuses on the diverse needs of customers by building value streams in the organization in order to respond to the customers need as an alternative to the methods of traditional manufacturing . as a result , the traditional cost accounting methods no fit with the idea of customer value orientation , and then value stream cost method began to take its place as an alternative in support of the management.
The research aims to determine the effects of technical changes and the adopt of value streams concept in business organizations on the suitability of traditional methods of identifying and control cost and discuss the possibility of using the value stream costing by supposing to use this method can provide the appropriate information for value management in the production environment directed by the customer and addresses the deficiencies in the traditional methods of identifying and control cost .

The basis of the research was based on an analysis of the relationship between customer experience and sustainable competitive advantage. The research was tested at korek Telecom, (50) forms were distributed to the individuals who were distributed in the departments and divisions of the company in question.
The problem of research has identified several questions about the relationship of correlation and influence between search variables, The questionnaire was used as a main tool for collecting data and information. In order to reach the results, the researcher attempted to test two main hypotheses related to the relationship of correlation and influence between the main research variables and the purpose of processing data and information, The researcher used various statistical tools using the statistical system spss. The research reached the most important conclusions, The existence of significant correlation between the two variables and the existence of a significant impact of the customer experience in the competitive advantage of sustainable, The researcher presented a set of proposals that serve the company in question, The most important of which is the need to adopt the company's research concept of the customer experience in achieving competitive advantage sustainable.

The aim of this research is to define social responsibility as an ap-prove to achieve organizational excellence . As a result of the broad atten-tion to social responsibility as the main supporter of better performance in achieving goals and these achieving success and in the long run , the busi-ness organization turn their attention social responsibility in their work , interaction and responsibilities with the community to achieve success in a competitive business environment .in light of this ,the following main re-search question was raised. Can social responsibility be the doorway to achieving organizational excellence? In order answer the question ,the di-mensions of social responsibility and the nature of correlation and impact were determined with the dimensions of organizational excellence (leader-ship ,human ,resource ,strategic planning, organizational culture ,employee satisfaction) through field testing of research variables based on theoretical and methodological framework .A questionnaire from was prepared for this purpose after it was presented to some interested parties and specialists to provide consistency and honesty. It was distributed to the employees and the number of forms distributed was (50) from to verify the hypothesis that was adopted And by adopting an analytical descriptive approach to the questionnaire to test the hypotheses .Impact of responsibility and organiza-tional excellence,. The results of the analysis showed a difference in the strength of influence for each dimension of the dimensions of organization-al excellence with social responsibility, where came after the human re-source in the first place in terms of strength of influence and then after the strategic planning in the second place, the third place was after the leader-ship share in it and each of the fourth rank The raw material came from or-ganizational culture and employee satisfaction, respectively. In light of the above, the two researchers made recommendations, perhaps the most im-portant of which is maintaining good levels of the organizational excellence in the organization, especially the human resource, because it has an impact on social responsibility with the multiplied attention of individuals working for their personal, organizational and psychological needs as it is the way to enhance organizational excellence and strive to sustain it. The need to adopt a variety of leadership models that promote the dimensions of organizational excellence such as visionary leadership with the need to pay attention to the dimensions combined to achieve success and excellence.

Managerial leadership practice many roles on the level of research organization which it that making near to modernization, at the same time. it available to, ability of confrontation, organizational bottleneck The problem of study is determine with question :
Does organization research have requirements of leadership modernizations?
This study depends questionnaire through distributed (56) employees in organization research and the researcher used many statistics tools and the Study reached many Conclusion Such as ( there are no difference Significance between modernization leadership reguirements and Organizational bottleneck, and the study introduced many recommendations..

This research tackles a crucial topic, namely Electronic Administration, which has been heavily attended to by different organizations in the developed and developing countries alike. The topic has been attended to within the framework of the possibility of benefiting from it in supporting the functions of the administration of human resources; a domain that distinguishes the organization under grand competition. After the administrators were practising their tasks and daily works in isolation from technological development in the digital and informational aspects, they are facing now huge defiance that imposes on them a new kind of administration and performance. This makes them do their daily tasks in an electronic (digital) manner that takes into account all types of development and in all domains.
On the basis of what has been so far stated, the current research aims at establishing a mental system that brings together the concepts of electronic administration and that of the administration of human resources that reflects this concept in the organization under research. It is worthy to note that the electronic administration is a local and international demand that promotes development in all its forms. It also stands for the activation of the role that it should play in the society so as to achieve comprehensive development.
To bring about the aims of the research, a 30-item questionnaire for collecting data from a sample of (60) persons has been designed. Accordingly, the collected data have been analysed and the hypotheses have been tested by using the (SPSS) package. Also, a number of statistical tools have been applied to achieve the aims of the research. In the light of that, the researcher has arrived at a number of conclusions; the most important of which are the following:
1. The administration of human resources, side by side with its tasks and activities, has become an important resource in administration systems and plays a crucial role in the achievement of the competition properties.
2. It is noticed that the electronic administration has become different from the traditional administration in facilitating and easing the styles of introducing products and the endeavor to have high quality assurance of these products and to reduce costs to a minimum level.
3. The results of the study indicate the existence of a significant effect of the elements of the electronic administration on the tasks of the administration of the human resources.
In the light of that, the following recommendations have been put forward:
1. Organizations at large and those under research in particular have to heed the electronic administration with all its details and not just a part of it.
2. Organizations at large and those under research in particular should necessarily set a strategy to promote the use of the electronic administration and its application in the organization and to change all their tasks to the electronic system.

This study as attempt to determind the role of informdtion characteristics about external environment factors to reach the organization intrepreneurship, afield study in AL-Sement Hammam Al_Aleal Factory, This matare able its importamt throught taking environmental information characteristics which is importants for the organizations wich want to reach uniqueness & successful So when the organization own information system able tosparing information with the characteristics needed, it can make decision more searting & spearing more opportunity to making conclusive decision whin competitives cannot take it Finaly according to conclusion we provid recommendations that necessary for the company studied.

Testing Research correlation and impact between variable entrepreneurial orientation dimensions (creative, seize opportunities, risk taking, the rush of competition) and variable human capital, as was the research problem by clear lowness in the performance level of administrational leaderships in the education institution of northern technical university represented by technical institutes and colleges concerning conduct of administrational, managerial and educational affairs that related with these institutions which reflected on lack of orientation indications with its four dimensions and its practical and applied implications by which impact on lowness of levels of performance generally , and educational and managerial performance in particular . Questionnaire has been used to collect data , accordingly , (45) forms has been distributed on study sample of administrative leaderships in educational institutions which under study, which were intentionally selected, and (40) has returned underwent form subjected to statistical analysis.
Major research hypothesis represented by correlation and moral impact among the dimensions of entrepreneurial orientation and the process of in the promotion under discussion, as data were analyzed using the program (SPSS Ver.13) as number of statistical techniques has used to validate assumptions, including the correlation coefficient (Pearson) as well as regression analysis.
The results are identical to the research hypotheses, it is shown there is a relations link and impact with significant moral upon all dimensions of entrepreneurial orientation and variable of human capital and in the light of this , a set of proposals and recommendations which 0will hopefully make benefit involved in this field.
The most significant findings there is ambiguous on the concept and importance of entrepreneurial orientation with its four dimension, beside the human capital in researched institutes in addition to that there is no clear vision about the impact of implications of entrepreneurial orientation dimensions to developing and promoting the staff of human capital .

The sense of job security is of importance, which can be considered as the cornerstone of the physiological needs in the developmental stages, which affect the individual's compatibility with his organization, and because it is a basic demand and a deliberate goal pursued by contemporary organizations. On the crystallization of the personnel working in the organization, and the General Company for medicines and medical supplies field "to conduct the research, based on a number of research excuses encountered by the researchers, and found an input to the formation of limits to the problems of study according to the following questions:
1. How sensitive is the job security of individuals in the organization being investigated?
2. What are the relationships between the organizational capacity and the job security of its employees?
3. How diverse are organizational capacities in developing the job security of their employees in the organization in question?
These research questions were answered by testing the variables between the organizational and security capabilities, which were tested using a number of statistical means of data collected by the questionnaire, and distributed to a sample of 40 working individuals.
And thus reach a set of conclusions, the most important of which is a degree of correlation between organizational capacity and job security. This confirms the interest of the administrative leadership in promoting the driving and preventive needs emphasized by the theory of Herzberg, in light of which the researchers made recommendations that fit the conclusions reached.

Reducing or removing all kind of wastes, which are defects, inventory, waiting, transportation and extra-processing, are the main aim for organizations in order to minimize cost, so, excluding any activity which cannot add value is required. The main aim of this study is to select the main reasons standing behind any kind of waste in Diyala pharmaceutical supply chain like damage, spoilage, surplus, shortage and expiry date in medicines and pharmaceutical supplies; and administration activities based on the questionnaire prepared for this purpose. The Diyala health sector is one of the Iraqi health sectors linked centrally with the Ministry of Health. The main tool for collecting data was secondary data on website and unstructured interviews with 15 drug store and pharmacy directors; also, a multi-choice questionnaire was distributed to 42 drug stores and pharmacies in Diyala health sector. The main results in this study, there are several reasons behind waste in the Diyala pharmaceutical supply chain. The expiration of medicines and medical materials is the first reason and the storage conditions are the second reason. There are difficulties in reporting surplus medicines and medical materials because of long administrative procedures. The main difficulties to report expired medicines and medical materials is because of fear of accountability.

The aim of the research was to determine Problem whether CRM can be used to achieve the Entrepreneurship marketing of the organizations, in the light of the views of a sample of the CRM managers who were selected for the company. In addition to these opinions, a questionnaire questionnaire was prepared for this purpose and distributed to the sample members (33).
After analyzing, the data obtained by using statistical means to validate the research hypotheses, (such as arithmetic mean, standard deviation and simple correlation coefficient using, (SPSS, V.12), which was preceded by providing a theoretical framework for customer relationship management and Entrepreneurship marketing, the researcher reached a number of results, In the light of which the researcher presented proposals that emphasize the importance of giving the subject customer relationship management appropriate attention by managers and employees together, so as to achieve Entrepreneurship marketing.

The present research aims at shedding light on the role of some dimensions of talent management in the development of human capital. In order to know this, the research was applied to a sample of the teaching of the University of Mosul consisting of 54 individuals. The researchers adopted a number of rigorous research methods to test the relationship between the variables and to identify answers to questions The questionnaire was used as a main tool for collecting data and information, in addition to personal interviews, and the research reached a number of conclusions, including that there is a relationship There is a significant correlation between the variables of the research with a significant effect between these variables. This confirms that the results came close to what was previously hypothesized in the hypotheses of the research and after analyzing the results and reading a number of recommendations were reached and the research ended with a number of proposals aimed at strengthening the field And conduct future research and studies of the Organization

The search aimed to design a health information system, in the Ninawa Health Directorate and its affiliated hospitals by analyzing the reality and providing the requirements of design and therefore the adoption of the multiple applications of health information system of the organization examined, in practice it has achieved success in that, and The study sought to design a wireless network at the level of the city of Mosul, linking health with the rest of the presidency of health institutions within the city and its sprawling parties. As the achieved remarkable success,The researchers used a set of software tools used in the global business companies with critical business, including the database management system SQL SERVER 2008 as it has many of the capabilities in the field of database management and other programming supplies such ASP.NET.
The search showed that the health information system has a positive impact to the areas of business and medical management. The study also showed that there are constraints limiting the possibility of establishing a health information system in an integrated manner including: the weakness of funds required, and weaknesses in the overall planning of e-health applications,

The comprehensive performance card is an extension of the development of managerial thought and of techniques based on strategic change and re-evaluation of strategic objectives to support creative business processes, stimulating advanced information systems and networks to achieve high levels of performance aimed at reducing operational costs, improving quality, attention to knowledge assets and social performance and increasing speed and flexibility by narrowing The gap between what is an object of actual achievement and what it must have to accomplish specific results. The study sought to build a theoretical framework related to the evaluation of strategic performance by adopting balanced performance card technology and a practical framework that includes the development of a balanced performance card to measure strategic performance To the company surveyed and to survey the views of a sample of its employees on the application of this. The General Company for Northern Cement was chosen as the field of application for research and used questionnaire and interviews to collect data from the research sample of (48) individuals who represented the first line managers, heads of departments, administrative and productive divisions. The study used statistical methods, including arithmetic and standard deviations, to describe study variables, to analyze respondents' answers, and to test hypotheses.

The Effect Of Prevention Costs On The Market Prices Of Common Stocks an Empirical Study On Some Industrial Companies Listed In The Iraq Stock Exchange
Abstract
The investment in common stocks is considered as one of the importand fields which is important to investors. companies try to raise funds by encouraging others to possess its stocks, that lead to maximize their market values. in order to realize factors that affect market values of stocks, this research studies the protection costs as an independent variable in order to study its effect on that values. The study aims to achieve some objectives and the most important of them is to achieve intellectual contribution and theory in the protection cost and market value. then to determine which element of protection cost such as effect on the market value which could be relayed on in the future .
The study started with three main hypotheses including that there is a significant relationship between the prevention cost and market value, and there is a contradictory between the companies used as samples in the study in the range of prevention cost effect on the market value .
The study covered the period( 2009-2015) and selected a sample of three industrial companies listed in Iraqi stock exchange according to the availability of data of their activities. The study reached some conclusions and recommendations.

The research aims to demonstrate the importance and role of monetary policy and its impact on economic stability with the measurement and analysis of this impact in Iraq for the duration (2005-2015).
The research found that there was a direct and moral correlation between the price index and both the cash supply and the gross domestic product (GDP) while inverse and intangible relationship between the price index and the interest rate and the inverse and moral relation of the exchange rate, the results of the standard analysis showed that the increase displaying cash in one unit with the other factors constant will contribute to increasing the consumer price index by the amount (46.28) alone and to increase gross domestic product (GDP) in one unit, with other factors consistent, will contribute to the increase in the consumer price Index (49.307). Unit, the relationship between the interest rate and the consumer price index, was intangible according to the T test if the SIG value was greater from (0.05), the exchange rate increase by one unit, while other factors are stable, will contribute to a depreciation of the consumer price index by 0.24 0) alone.
The research suggested: that monetary policy instruments should be used in parallel with the least risk to monetary stability to serve the objectives of economic stability, and that the Iraqi economy suffers from structural imbalances and this requires the need to operation alize the role of monetary policy alongside economic policies in order to achieve Economic stability and the need to find an alternative to the policy of linking the dinar exchange rate with the dollar, which is now being used as a factor for the fundamental stability of monetary policy and an essential pillar of bank stability and the need to use monetary policy instruments in a way that is monetary stability and to encourage the elements of aggregate demand for Goods and services and stimulation of community-based banks to move towards the local market and support monetary policy in economic stabilization