Tikrit Journal of Administrative and Economic Sciences

Purpose: The main purpose of the research is to verify the implementation of the quality standards of the hotel service according to international standards, and what are the implementation rates by Erbil International Hotel as a field of research.
Methodology Approach & Tools: The current research used an analytical descriptive approach to describe the international quality standards of the hotel service issued by the British Tourism Council (issued in 2011). The data was collected by the questionnaire distributed to 60 residents of the hotel during the research period, Retrieved (56) form valid for analysis.
The two research hypotheses were tested using t-test and implementation ratios .Artificial neural network techniques were used to bridge the gap between the quality performed by the studed hotel.
Results: Results: The research found that the hotel has adopted all the standards of quality of international hotel service with varying implementation rates and most of them were high.

The lack of understanding of the benefits of insurance, due to poor insurance awareness, especially among the classes that do not engage in large economic activity, was reflected in the weak demand for life insurance policies.
On this basis, this research started from a problem expressed in a number of intellectual and practical questions, aiming to identify the contribution of knowledge sharing to the demand for life insurance documents in the company being investigated.
The research uses a descriptive analytical methodology, based on a set of methods and tools for collecting and analyzing data and information from the research sample of (65) agents for sale in the National Insurance Company. The research reached a number of conclusions; the most important were the links between knowledge sharing and demand On life insurance policies.

The purpose of the research is to discuss the impact of knowledge management resources on organizational performance according to the balanced performance card, based on the intellectual ideas that determined the dimensions of each variable and are consistent with the holistic philosophy of the subject under consideration for benefiting the Iraqi environment.
One of the educational institutions was chosen as a research society. A random sample of 30 individuals was chosen to represent the society.
The study found a number of conclusions, the most important being the role of both structural and cultural resources in organizational performance.
The recommendations focused on the need to increase attention to other resources because the sample is not aware of its importance and specificity.

The present study aims to test the integrative relationship between cleaner production processes and reverse processing chain processes
In its conceptual framework, the study addressed the issue of cleaner production processes as an explanatory variable, as well as addressing the issue of reverse-processing chain processes as a response variable.
From this point of view, the study studied literature in the field of production management and operations in four axes to reverse this by answering the following question:
Are cleaner production processes and reverse processing processes being integrated into the company under study?
After reviewing a number of previous studies on the subject, a key hypothesis was formulated, to be tested in the company under study. To diagnose the integrative relationship between cleaner production processes and reverse processing chain processes, and to achieve a deeper understanding of the relationship, the researcher adopted the applied study approach in light of the adoption of a set of tools in all data represented by the questionnaire form.
The study found a number of conclusions, including a significant complementary correlation between cleaner production processes and reverse processing chain processes.
The researcher recommended a number of proposals, the most important of which are:
Cleaner production processes and reverse processing chain processes must be better built by the studied company, because one complement the other and preserve the natural environment.

The current research is an attempt to shed light on the theoretical and applied concepts that contribute to the expansion of the perception towards the idea of High Involvement management and its contents, in order to answer the main question "that the organization does not have the dimensions of high Involvement management in light of the dimensions?" Those are believed to be critical directions for the availability of Involvement management in the higher educational organizations within the Iraqi environment.
The model of the research was examined on the University of Tikrit in the city of Salah al-Din by standing on the opinions of the individuals surveyed (95) individuals, and worked on a number of tools and verify the hypotheses that were put, The research has reached a number of conclusions, the most important of which is to investigate the existence of the availability of high Involvement management in terms of its dimensions in the organization investigated, as well as the existence of a difference in the level of importance in the organization being investigated.
Based on the conclusions reached, a number of proposals have been developed. The most important of these is that it is necessary to focus the attention of the administrations in the educational organizations towards deepening the study of the dimensions of the high Involvement management and work to strengthen them and identify the weaknesses in them to overcome them high performance.

The Study attempts to test the role of entrepreneurial marketing dimension's (EM) to achieve Quick response manufacturing (QRM), A field Study in a Sample of Prosthetic limbs Industry Centers. In its Conceptual Framework, the Study adopted the dimensions of the entrepreneurial marketing as an independent variable and quick response manufacturing as dependent variable. while the study problem was determined by posing questions Including theoretical philosophy and statistical process as follows:
- To which extent the sample researched applied the principles of quick response manufacturing (QRM)?
- Can adopting the dimensions of the entrepreneurial marketing (EM) to activating those principles?
- Is there a reflected about success in entrepreneurial marketing (EM) application to enhance the principles of quick response manufacturing (QRM)?
After crystallization of the conceptual framework and reviewing of the related foregoing research efforts, a Hypothetical was designed to reflect the nature of the correlations and impact between the variables based on a number of main and sub hypotheses that were tested in a field study in a sample of prosthetic limbs Industry centers in Iraq. In order to achieve a deeper understanding of this impact, the researcher has adopted a field study approach by the adoption of a set of tools in collecting data represented by personal Interviews and field visits as well as the questionnaire form.
The Study Concluded a Set of Conclusions Including the Following:
1. The results of the exploratory study show that the overall rate of awareness among the respondents in the study sample towards the variables was good and Positive, Which confirms that the respondents are concerned with the dimensions of the entrepreneurial marketing in order to achieve quick response manufacturing in the Investigated centers.
2. The study found a significant correlation and Impact between the dimensions of the entrepreneurial marketing and quick response manufacturing in the investigated centers.

All countries of the world seek ways to raise their level of advancement in various fields to ensure a decent life and a place for their people. The study aimed at presenting the reality of the UAE economy in light of the development and promotion of sustainable development for its interest in achieving the future objectives in its (economic, social, environmental and institutional aspects) and considering it as the main and effective tool for promoting reality and the future.
The study concluded that the United Arab Emirates was one of the first countries to adopt a green economy approach and reshape economic activities to achieve sustainable development.
The UAE has tended to diversify its resources to realize the risks and effects of the rural economy on its future and to improve the national ability to manage natural resources. The management of natural resources is prudent and conscious to achieve a better life for all sectors of the society. The contribution of the extractive sector (crude oil and natural gas) to GDP reached 28% In 2016, while its contribution to GDP was 81% in 1971, as a result of the greening of other economic sectors, reaching about 72% of the gross domestic product.
The study recommended that the United Arab Emirates continue to make its way along the same lines, taking into consideration the urgent circumstances and future internal and external challenges to achieve all its objectives and reach its national vision and develop a new strategy complementary to its predecessor,and to move forward to maintain its centers internationally advanced,and to realize freedom and openness to the outside world and benefit from globalization and foreign investment in accordance with the strategic necessities of their national interests and in order to serve their development goals.
All this requires the UAE to isolate the interrelated effects of big countries and multinationals on the path and objectives of their cooperative directions, to establish a self-generating base for safe growth in preparation for the post-oil era, build a strong national army and address imbalances in demographics,and the amendment of some constitutional legislation, and the establishment of a cluster and blocs of Gulf and Arab economic cooperation to achieve a lot of economic and non-economic gains in dealing with the countries of the world in the future.

Public expenditure is one of the fiscal policy tools. It represents and expresses the role of the government and its intervention in the economic life, by directing economic activity in various sectors of the economy to achieve economic growth through increased production and to achieve economic and social goals.
Iraq suffers from many challenges related to his internal and external balance variables, as well as the structural imbalances and weak contribution of economic sectors in the GDP, hence the problem of the study was dealt with the role that could be played by the public expenditure to address the imbalance in the above variables.
The aim of the study was to know the impact of public expenditure on internal balance variables (unemployment, inflation, the general budget), and external balance variables (balance of payments, exchange rate, external debt). The study found that the impact of public expenditure was positive on the most important variables of the study, and this is inherently consistent with the economic theory and international experiences related to economic growth and development.
The study recommended the need to strengthen the public expenditure and private investment expenditure on the economic sectors through annual, medium and long-term economic development plans. This can help to provide basic ground from which the Iraqi economy can overcome the obstacles faced in the variables under study for advancement in local production and economic development, as well as to make way for the private sector to contribute to the promotion of private expenditure over investment projects assigned to him thus enhancing the overall economic development of the country

The exchange rate policies are one of the economic policies used in the management of the Iraqi economy, because of their effects on most internal and external variables, including foreign trade.
The aim of the research is to determine the impact of the change in the dollar exchange rate and its impact on foreign trade in Iraq during the period (2005-2015), and the sale and purchase of foreign currency by the Central Bank of Iraq in commercial auctions with commercial banks which started in 2003 based on the floating system .
The analytical side of the research found that there is an inverse relationship between the exchange rates of the dollar and foreign trade, and the results of the statistical test Pearson showed that the reference between the official exchange rates and the foreign trade of Iraq is negative, which means that the correlation between them is inverse, and the correlation strength was (-0.717) which is highly and morally correlated.
The results of the standard analysis showed that the increase in nominal exchange rates in one unit, with the stability of other factors, would contribute to the reduction of foreign trade (3.7 million dollars), and that the increase in parallel exchange rates in one unit and the stability of other factors will contribute to reducing Foreign trade (0.003) million dollars.
With regard to exports, the research recommended the need to find an alternative to oil exports and diversify the sources of income by expanding the economic base and establishing the foundations of a real economy that consists of a productive and financial base that contributes to finding other sources of income alongside oil. Imports should be reduced by encouraging local industries To promote the establishment of small and medium enterprises, and to carry out radical reforms of the Iraqi banking sector so that foreign investors can find banks that operate in the same manner as in a market economy.

The knowledge economy is a new branch of economic science. It is the economy in which knowledge has achieved the greatest part of added value. It is an economy based on producing, disseminating and using knowledge and employing it adequately in all fields of economic activity.
The importance of the knowledge economy comes from the fact that knowledge has become an economic commodity. The study aims at understanding the concepts, contents and tools of the knowledge economy, and studying the experiences of some countries that have believed in the knowledge economy and have transformed their economies into this new type of economy.
The study also aims to identify the reality of the Arab knowledge economy and the problems and challenges that hinder the transition of Arab economies to the knowledge pattern, and propose solutions and procedures that may help bridge the Arab knowledge economic gap.
The study found that there are many challenges and obstacles facing the Arab economies in the transition to the knowledge economy, including the unequal conditions of international trade and the low output of research and development and the weakness of Arab knowledge exports with the existence of the gap in the Arab countries, which is due to lack of research strategy and brain drain and high rates Poverty, lack of incentives, absence of stable economic policies and long-term strategic development goals.
The study recommended the need to maintain a stable macroeconomic environment and emphasize the importance of conciliation by choosing technology, dealing with it and absorbing it.

The modern changes in the field of the research and development play a major role in the global competitiveness because of the connection of this factor with sub-indicators of competitiveness.
In this research we will try to study the role of expenditure on research and development in promoting competitiveness,because of the importance that came from the invention of new products or improvement of existing products, which helps to improve the quality of competitiveness

The research found that competitiveness is largely related to research and development.Global Competitiveness Reports demonstrate this

The economic development process in developing countries, including Iraq, depends on the ability of their national economies to provide the real resources necessary to implement their development programs, which have been particularly reflected in the development of their investments and the slowdown in their overall economic growth resulting in distorting economies that have expanded unemployment and poverty.
The study examined the effect of some economic variables that have greatly affected the performance of the Iraqi economy in the field of investment, including GDP ×1, national income variable ×2, inflation rates ×3 , exchange rates ×4 ,and non-economic effects such as the effects of wars and economic siege ×5, ×6, for the period (1990 – 2010), and the impact on the gross fixed capital formation, which means the amount of capital accumulation in the Iraqi economy and analysis of the results in the economatric model within the duration of the study.

Modern literature has shown increasing interest in the issue of strategic analysis and its potential impact on the competitive performance of the banking industry and its ability to achieve sustainable competitive advantage.
The research confirmed the real position of the surveyed banks through the SWOT analysis in terms of the internal and the external environment based on the questionnaire distributed in the Kurdistan Bank and Middle East Investment.
Thirty-four questionnaire forms were distributed to employees and managers of departments, administrative and technical divisions and personal interviews of bank managers, the tables on financial and human resources in the two banks were analyzed from the annual reports of the sample banks for the years 2010-2015.
The research found that the two banks are similar in many points and different in each other, but the Bank of the Middle East according to SWOT analysis was better than the Kurdistan Bank in many fields. The most important features of the Middle East Bank qualified and qualified human cadres possessed by the depth of administrative and higher leadership better than the Bank of Kurdistan.
The research recommends developing the knowledge capabilities of the banking departments in the methods of strategic analysis and consolidating this culture to cope with the rapid developments in the banking industry.

The purpose of the research is to evaluate the performance of banks using one of the most recent models, which is the PATROL model. This model is one of the early warning models. It consists of five components (capital adequacy, profitability, credit risk, regulation, liquidity).
The research sample included eight Iraqi banks for the year 2012, because the researcher is unable to obtain the financial data for the most number of banks, The researcher proved the validity of research hypotheses, including the possibility of using the PATROL model in evaluating the performance of Iraqi private banks, as well as the possibility of descending order based on the outputs of the model, starting with banks with good performance and ending with lower performing banks.
The study reached several conclusions, such as that the banks assess their performance depending on their own potential, enables them to identify errors and deviations and reasons, and thus find ways to address them, as well as enable them to draw up an appropriate strategy to raise and improve the current level of performance.
The study concludes with several proposals, among which the management of banks should give their banking performance special importance through the establishment of a specialized administrative unit entrusted with the task of evaluating performance, so that the task will be entrusted to competent staff and knowledgeable about it.

This research dealt with the subject of the accounting conservatism through a number of objectives, the most important of which is to achieve intellectual and theoretical contribution in the subject of the accounting conservatism and its importance and types and motives of its use and then to explain the most important pros and cons of it.
In the practical aspect it aims to use the method of statistical analysis and testing for the purpose of reaching the scientific facts that the estimate of the degree of accounting conservatism in the financial statements of companies listed on the Amman Stock Exchange and the possibility of their adoption in the future, the duration of the financial statement period of three years (January 2013 - until the end of December 2015) .
The researchers selected a sample of (70) companies listed on the ASE. The results of the study were found to be the most important of which was that most companies listed on the Amman Stock Exchange adopted the principle of accounting reservation when disclosing the results of the financial position at a rate of 32.7%. The accounting reservation was high in the industrial sector at 56.4% , Followed by the financial sector (37.3%). The study also showed that most of the companies listed on the ASE respond to bad news by (0.608) times of their response to good news.

This study aimed to test the impact of capital structure on earnings quality in industrial companies listed on the Iraq Stock Exchange.The earnings quality has been measured by discretionary accruals depending (Dechow, et al., 1995) model, and to test the hypotheses of the study, multiple linear regression model was used .
The results of the study showed an impact of capital structure (total liabilities to total assets, and owner equity to total assets) on the earnings quality of the industrial companies listed on the Iraq Stock Exchange measured by the discretionary accruals, an impact of control variables (Return On Assets) On earnings quality, and no impact of the control variables (size of company, return on equity, current ratio, sales growth) on earnings quality of the industrial companies listed on the Iraq Stock Exchange.