Tikrit Journal of Administrative and Economic Sciences

The accounting systems in Iraqi banks lack a mechanism for the accounting application of the Istisna'a and parallel Istisna'a contract, which can identify the process of record, measurement and presentation of the financial operations of the contract and disclose them in their financial statements. The aim of the research is to define the form of Istisna'a contract as one of the forms of Islamic investment and finance, A mechanism for the accounting application of the contract and the proposed accounting treatment in the light of Islamic Accounting Standard No. (10). "The importance of the research is to address one of the contemporary Islamic accounting issues by highlighting the The formula of investment and Islamic finance "Istisna" as one of the Islamic alternatives to the system of interest in the traditional banks will contribute to this formula to provide Islamic banks with one of the instruments of modern financial (Istisnaa) for the purpose of strengthening the role played by these banks at the national level and the establishment of a mechanism for the accounting application of the contract Istisna In the Iraqi banks will contribute to the development of accounting systems in these banks in accordance with the requirements of the formula of the contract Istisnaa and contribute to the identification of the process of record, measurement and presentation of the financial operations of the contract and disclosure in the financial statements

The modern manufacturing environment has had a significant effect on the development of the cost system, which is reflected in the recent developments in cost accounting, especially in relation to cost management methods (target cost, value engineering and kaizen). The cost system enabled these methods to support the Mass Customization technology in business (industrial or service), So the nature of this research is to develop the cost system by activating some cost management methods to support the Mass Customization technology, and to identify the importance of these methods and the success achieved in the field of measurement and control and reduce costs, due to lack of cost system less In order to realize the Mass Customization technology, some cost management methods must be integrated with the requirements of the modern manufacturing environment, so that researchers seek to develop the cost system by activating cost management methods to support technology These techniques have been used to support this technology in the field of cost reduction so that the goods and services are presented with a high level of quality and in line with the requirements of customers.

In view of the importance of International Accounting Standards (IASC) issued by the International Accounting Standards Board (IASC), particularly the presentation and disclosure requirements, these standards have become indispensable, guided by professionals in most countries of the world, which should be adhered to in its present form. Compliance with these standards leads to the provision of appropriate and reliable information that serves the decisions of the beneficiaries. Therefore, the research aims to demonstrate the importance of reports prepared according to the international standard (1) in providing reliable information in decision making at the internal and external levels of the company (The research sample) in the light of the presentation and disclosure requirements set forth in this Standard. The study concluded that the application of international accounting standards in the preparation of financial reports makes them more reliable and provides reliable accounting information, which helps users in different categories to rationalize their economic decisions. The study presented a set of recommendations, including the need for companies to comply with the disclosure requirements of international accounting standards in the preparation of financial reports, because they lead to increased confidence in accounting information and is an important tool to improve accounting disclosure

The current research aims to provide a theoretical framework and an applied framework that tests the correlation between cloud training and human capital development in educational organizations as a necessary requirement to accommodate the quality requirements of organized education. In this sense, cloud training must be prominent in organizations due to its importance The human element, which is the training material, its purpose and purpose, are basically intellectual energy, intellectual ability, and source of ideas, which must be invested and utilized in a positive way. One of the most important foundations of the success of organizations, including education in particular in the era of competition, where the equation of production is based primarily on the knowledge and the amount of information stored in the minds of individuals, and based on the above was derived from our research from previous ideas. The purpose of the research is to conceptualize the concepts of cloud training and human capital in its academic side and to build the practical side in the light of constructing the hypotheses and measuring the opinions using the questionnaire form that was prepared. And analyze them using statistical applications and display the results of the research and its conclusions and suggestions in light of that.

The research tackled the barriers of strategic implementation and its effects that prevent the organization from achieving its objectives, the integration of business, whether financial or administrative, it is a gateway to the future industry by preparing the standard harmony among the administrative teams inside the institutions through continuous communication and exclude the principle of centralization and adopt the efficiency criterion. The study aimed to find out how to coordinate strategically under the slogan of identifying and raising the barriers of strategic implementation through the efficiency of management internally and its aspirations in the future. It is also concentrate about the institution ability in determining the strategic implementation barriers and the role of the middle administrations in developing and improving the strategy in the institution that surveyed. In addition to the demonstrate the organization's ability to raise the strategic implementation barriers and to develop future plans for the participation of departments in the middle of decision-making. Also, there are many main forces teams that can help integrate strategies whether specialists or professionals with high morale. However, the emergence of centralization prevented the implementation of inter-departmental communications. It has been adopted the model of ( Beer & Reinstate ) to identify strategic implementation barriers.

The objective of the search is to study the productivity of workers in the shadow of the personal variables of the workers of the grain department in the General Company for the manufacture of medicines and medical supplies in Nineveh. The grain department was chosen as one of the most important productive divisions in the investigated organization.
After analyzing all the data obtained using the coefficient of One Way Anova test to determine the importance of the model, the number of employees in the drinks department (181), preceded by providing a theoretical framework to take advantage of the views of the book on the concepts of personal variables and productivity of the work element.
The research found a number of conclusions, the most important of which are: the productivity of male workers is greater than that of female workers, and workers with family ties have higher productivity than unmarried workers. The higher the age of an individual, the lower its productivity.

This research deals with the relationship of financial leverage with its Equity returns, This study sought to assess this relationship and the extent of the effect of the financial leverage on the Equity return, The goal of this research in the In the theoretical side is to identify the concepts of financial leverage and its impact on the returns on Equity ,in addition to identify the optimal structure of capital. The study was based on a set of hypotheses to test the relationship between financial leverage on one side and overall risk represented Standard deviation and EPS per share on the other side. It was selected sample of companies listed on the Amman Stock Exchange for the period of2007- 2011. In addition, the study relied on the method of simple linear regression analysis to reach the results of the relationship between the financial leverage which measured by the degree of leverage (DFL) and Equity returns represented by total risk measured by standard deviation and systemic risk measured by coefficient (Beta). The study reached a set of conclusions and recommendations.

As a result of developments in the innovations witnessed by Islamic banking in recent times and away from the traditional activities of traditional banking based on loans and borrowing and make the bank the role of intermediary between savers and lenders, became Islamic banks the optimal solution for investment is low risk and adherence to the Islamic Charter, the problem of the study started from the fundamental question Which is about whether there is a clear impact of Islamic finance activities in increasing the performance of the Islamic Bank, and the aim of the research to identify and identify the sources of Islamic Bank financing its role in improving its performance, The finance function has a significant relationship and effect in improving the performance of the Islamic bank. The study concluded several conclusions, the most important of which is that the role of finance plays a key role in increasing the performance of the Islamic Bank to give it a competitive role than other conventional banks. The study reached a number of recommendations, Islamic banking as an alternative to conventional banking and to increase awareness and educate customers about the importance of Islamic banking instruments.

The research aims at evaluating the efficiency of the investment performance of the insurance companies sector and the importance of these companies and the economy of the country. The research was conducted in the Iraqi insurance company for the period from 2014 to 2016 in order to identify the investment fields and compare between the investment activity and the return realized. The researcher reached a number of conclusions, the most important of which were the investments that are most important relative to the total investment are the fixed deposit investments followed by the investment of shares and bonds, then real estate investments, Yeh, and the main recommendations are necessary to review the investment policies of the company and work with effective investment policy-making and work to increase real estate investments because it has achieved the highest financial returns and drawing investment policies that the distribution of funds invested on the basis of the relative importance of investmen returns

The research aims at evaluating the efficiency of the investment performance of the insurance companies sector and the importance of these companies and the economy of the country. The research was conducted in the Iraqi insurance company for the period from 2014 to 2016 in order to identify the investment fields and compare between the investment activity and the return realized. The researcher reached a number of conclusions, the most important of which were the investments that are most important relative to the total investment are the fixed deposit investments followed by the investment of shares and bonds, then real estate investments, Yeh, and the main recommendations are necessary to review the investment policies of the company and work with effective investment policy-making and work to increase real estate investments because it has achieved the highest financial returns and drawing investment policies that the distribution of funds invested on the basis of the relative importance of investmen returns

The administrative and financial corruption is a disease in the body of society, it hinders development efforts and limits the investment of the elves economically, and it weakens democracy, which affects the political side and the circulation of power in the absence of transparency, so was chosen this subject, which was the problem with the following questions: The global index of the perception of corruption in the Arab countries? The purpose of this study is to measure and analyze the impact of the index of the perception of corruption in the indicators of happiness in the Arab countries for the period 2014-2015. (70%) and registered first (6.9) for the index of global happiness, and the signal was negative between the perception of corruption and the index of happiness in the Arab countries, which means that the relationship between them is inverse, which means that the increase Administrative and financial corruption leads to a decline in the index of The correlation between the index of the perception of corruption and the index of global happiness in the Arab countries reached (0.728).
This indicates that there is a very strong correlation between the two indicators in the field of economic analysis of the studied model that increase the perception of corruption in one unit with the stability of other factors However, it will contribute to the decline of the index of happiness by (0.049), and suggested to research on those interested in economic management and those interested in the need to reduce or address the problem of corruption in any of the Arab countries taking into account the factors that affect this problem,, The economic policy makers in any Arab country should work to support and consolidate the sub-policies that lead to the expansion of happiness index in the above mentioned countries.

Facing both developed and developing countries general budget deficit problem which means bypassing the overhead public revenues and this problem is, globally, one of the most important economic problems with multiple direct and indirect effects on the national economy. from a series of challenges, notably the surge in public expenditures and limited income, which became cannot cover their expenditures on the one hand and the other centered on revenue sources are limited and unstable. The aim of the study was to know the reasons that led to this deficit and economic implications arising from this deficit and funding sources and solutions for how to overcome it. As the structure of public expenditure and revenue and the inaccuracy of the oil Ministry estimates and commitments to implement production and marketing plans, adding that the lack of effective tax administration is one of the leading causes of disability in the general budget. The study recommended the necessity therefore, activate and promote and strengthen exchange controls, this is done through the application of modern trends.

The present study aims to demonstrate the impact of the Iraqi Central Bank's policies on the stability of the Dinar exchange rate during (2003-2013). The study focuses on three independent variables that appeared in auctions, international foreign reserves of foreign currency (dollar) and gold, and monetary policy illustrated by indirect tools (the discount rate, the legal reserve, open market operations) and their impact on the dependent variable that has been identified by the stability of the Iraqi Dinar exchange rate. Statistical analysis and hypothesis testing have been used to achieve the objectives of the present study and answer its questions, where the results of the study showed the presence of a statistically significant effect at (a=0.05) for the Central Bank's policies (auctions, the official reserves of foreign currency, and monetary policy) in the stability of the Iraqi Dinar exchange rate. The results of the study also found that auctions values were relatively stable during the study period, and this stability is due to the success of the Central Bank's policy to reduce the supply of the Dinar and increase sale of the Dollar.

The volatility of the Oil is a threat to the Economies of the Gulf countries being the nerve of economic life because it relies heavily on oil revenues and so The study examined the problem of fluctuations in oil prices and their impact on the economies of the Arab Gulf countries for the period (2005-2015) Analytical study the oil is an inflexible commodity and it as Characterized by a global acceptance and that the Gulf States have a huge reserve of the commodity qualified to impact strongly on the global petrous market and They on revenues in Financing the same and since the oil prices are characterized by volatility The economies of these countries are directly affected by prices, and the study has tried to know the impact of these prices as an independent variable on the economies of these countries by relying on the most important economic variables, which reflect the state of the economy in any country was taken into account (GDP, national income budget, expenditure and income. .
The study reached important results, namely, the impact of the economies of these countries on oil prices, and reached a positive relationship between the prices of oil and between the GDP and national income and budgets of these countries, the increase in oil prices increase all these variables and the decline in prices is reduced significantly.
The study recommends several recommendations, including the maintenance of these countries to stabilize oil prices by maintaining their production to ensure stability in their economic life, and reduce their dependence on oil revenues through the development of alternative sources and diversification of sources of income.

The study aims to analyze the impact of the higher education sector in the indicators of economic growth in Iraq through standard models in the regression method. The results of the statistical test showed Pearson's correlation coefficient to the following: The relation between expenditure on higher education and gross domestic product (GDP) was positive and insignificant, and the relation between gross fixed capital formation and gross domestic product (GDP) was positive and significant. Gross Domestic Product.
The results of the standard analysis showed that the relationship between expenditure on higher education and GDP is positive but not significant according to t-test, because there is no efficiency in the distribution of the financial resource represented by government expenditure on higher education. Current expenditure on education The higher percentage of government expenditure, the lower the proportion of investment spending on higher education, the large expansion of universities, the large number of students accepted in Iraqi universities and institutes, as well as the lack of efficiency in the distribution of financial resources represented by the government The ratio of gross fixed capital formation to gross domestic product (GDP) and gross domestic product (GDP) was positive and moral. In this regard, the results showed that 100% change with the stability of other factors would contribute to the increase in GDP by (892936.738) million dinars, while the relationship between the labor force and GDP was positive but not significant. The study recommended the need to increase the volume of expenditure on higher education from the volume of public expenditure because of its impact on indicators of economic growth, develop and activate the relationship between educational institutions and state projects and institutions, productivity to benefit from scientific expertise and competencies in the development of these institutions, Development through changes in the curricula of education to keep pace with developed countries, and the need to direct the competencies and outputs of higher education according to the needs of the local market and the requirements of Iraqi society, the need to study and evaluate the reality of higher education in Iraq and the adoption of planning and acceptance Attention to quantity and type.

This paper introduces and explores a new compound distribution named the Gompertz Burr Type XII (GOBXII) distribution. Its statistical properties were established where the unknown parameters of the new model were estimated by using the method of MLE (maximum likelihood estimation). The simulation method has been used as a one of manners of operation research for evaluating the performance of the estimated distribution parameters. Its superiority over other compound distributions like the Gompertz Weibull distribution, Gompertz Lomax distribution and Beta Burr Type X was illustrated with the aid of real life data sets. Simulation studies were also conducted to assess the performance and behavior of the parameters which consider unknown.