Tikrit Journal of Administrative and Economic Sciences

This study focus on the issue of the gap analysis between the requirements and the actual reality of the energy management system standard ISO 50001: 2011, the study problem identified realistically, as follows:
1. The oil industry in general and the company in particular are using energy extensively.
2. High energy costs (price, power supply) especially noticeable recently.
3. The company's reliance on traditional sources of energy (fossil fuels), whose intensive use has led to increased greenhouse gas emissions.
4. The lack of knowledge of the officials in the company concerned about what is the standard of the energy management system ISO 50001: 2011 and its importance and objectives.
The study reached a set of conclusions based on the results obtained from the field side of the study, the most important of which are:
1. The results indicated that there is a large gap between the requirements and the actual reality of the company's energy management system in accordance with the requirements of ISO 50001: 2011.
2. Energy is not a priority of the company, since production is the main element in it regardless of the amount of energy consumed and cost.
In the light of the conclusions reached in this study, the researchers proposed a number of proposals, the most important of which are:
The research aims to explain the nature of the relationship and the influence of the organizational partnership related to both dimensions:The internal environment (the company's objectives and plans, employees) and the external environment of (suppliers, customers and competitors) with the protect market share.
The survey has been taken through a sample of officials in the General Company for Leather Industries opinions.
The questionnaire was used as a main tool in collecting data and information from the sample of 28 individuals, and their answers were analyzed by using the Spss statistical program in computation of the arithmetic mean, standard deviation, correlation, F test, and The coefficient of determination.
The research reached a number of conclusions, the most important of which were the most important findings were:
1- The existence of a positive and strong relationship with significance level between the dimensions of organizational partnership and protect market share.
2- There is a significant impact for the dimensions of organizational partnership in protecting market share.

This study focus on the issue of the gap analysis between the requirements and the actual reality of the energy management system standard ISO 50001: 2011, the study problem identified realistically, as follows:
1. The oil industry in general and the company in particular are using energy extensively.
2. High energy costs (price, power supply) especially noticeable recently.
3. The company's reliance on traditional sources of energy (fossil fuels), whose intensive use has led to increased greenhouse gas emissions.
4. The lack of knowledge of the officials in the company concerned about what is the standard of the energy management system ISO 50001: 2011 and its importance and objectives.
The study reached a set of conclusions based on the results obtained from the field side of the study, the most important of which are:
1. The results indicated that there is a large gap between the requirements and the actual reality of the company's energy management system in accordance with the requirements of ISO 50001: 2011.
2. Energy is not a priority of the company, since production is the main element in it regardless of the amount of energy consumed and cost.
In the light of the conclusions reached in this study, the researchers proposed a number of proposals, the most important of which are:
• The Ministry of Oil issued directives and binding orders to the North Refinery / Baiji Company on the need to adopt the ISO 50001: 2011 management system and to provide all necessary resources and capabilities for implementation, as well as the commitment of senior management in the company to adopt the requirements of the ISO50001: Resources for implementation and documentation.

The current research aims to study the main developments in Oil Prices and determine the factors that caused Oil prices to be unstable during the study period.
The research also aims suggesting solutions to the issue of oil prices fluctuations.The study depended on descriptive analytic approach which analyzes statics of Oil international production and consumption.
The study comes up with several results, such as crude oil prices were heavily shacked during the period 2004 -2015, started when the price drove from (96$) in 2008 to (61$) in 2009, after that prices raised into (109$) in 2012 before driving again gradually into (49$) in 2015, and (34$) in the first half of 2016.
The research shows that the political and economic factors had the most effective role in driving crude oil prices, besides other less effective factors such as oil markets, speculators and the US$ exchange rates. The research proposes some recommendations among which is the suggestion to the OPEC Countries to leave the oil price to be determined by Supply and demands laws, and keeping the oil prices less than (90$) in medium-terms.

Banks are very important in the economic system because it affects the economic life in all its aspects. The importance of bank credit comes from its impact on the components of the national income. Because of the important role of the bank credit, the public authorities must take more comprehensive care by direct or indirect means, the monetary policy must allow certain banks to follow procedures leading to the provision of the necessary funding to individuals and institutions to increase their production and to improve its quality, and consequently, the increase in productivity will increase GDP which is an indicator of the economic growth.
This study was carried out to investigate the impact of bank credit on economic growth by applying linear regression approch (least squares method OLS) using SPSS 10 software. The research has reached to the existence of a direct correlation between bank credit and economic growth, and there should be a certain degree of sophistication in the financial system to show the positive impact of the bank credit on the growth.

The Economic stabilization and structural adjustment is one of the most important programs for economic policies in developing and Arab countries in particular. The study focused on tackling the imbalances in the Arab agricultural sectors. Egypt was chosen as one of the most important Arab countries in the agricultural sector.
The models that have been relied on are the typical production and productivity of the wheat crop, The variables chosen by the researcher were chosen as the most influential variables on the dependent variable. According to the priority given by these countries in addressing the economic imbalances in their agricultural sectors, there have been significant differences in the nature of dealing with these imbalances as one of the problems that hinder the phenomenon of growth, and to address these imbalances was a goal of self-sufficiency of this strategic crop.

This study explain the role of regulatory bodies in applying effective control over money movements, combating money laundering crimes in financial institutions and banks, and the effectiveness of the role of regulatory bodies in applying this control in order to combat money laundering.
The study dealt with the means that may be adopted by the regulatory authorities to combat the phenomenon of money laundering. What are the effects of individuals and society on this phenomenon? The aim of this research is to clarify the role played by the regulatory bodies in reducing the severity of this phenomenon because it has become widespread in the joints of the government and the organization and its economic and social effects on the organizations.
The study was divided into four main axes: The first axis dealt with the research methodology, the second focused on the phenomenon of money laundering in the light of the control controls to combat money laundering. The third axis focused on the phenomenon of money laundering, The fourth axis dealt with the responsibility of the financial institutions' auditors to detect the phenomenon of money laundering.

The Bandboxes of Wealth Lordship were created to diversify the sources of income in the petroleum countries that have financial surpluses in the early fifties of the last century. These Bandboxes were existed in developed countries that have sources of income surplus in the general budget.
After the global financial crisis, the need for these Bandboxes to invest in them has increased to ease the crisis of the Iraqi economy as well as to ensure the rights of the Iraqi society in the future.
In order to put the Iraqi economy on the right track, we need to establish a Bandboxes of Wealth Lordship that diversifies national sources of income to eliminate dependence on a depleted oil resource.

Most countries of the world look at investment as a necessity for economic growth, and sensitive, effective element for the advancement of their economies, so most of these countries have developed their investment and improve the business environment, investment climate and remove its restrictions among themselves to attract investment.
The research aims to demonstrate the impact of inter-Arab investments on economic development in the Arab countries for the period (1995-2014), the research found that the impact of inter-Arab investments on GDP was weak ,and the best period has affected the GDP in Arab countries was in 2005, and the results the result of the econometric study found a positive relationship between the two-way investment, and GDP in the Arab countries, but these results have been suffering from autocorrelation problem , therefore cannot be Cannot be adopted in planning and forecasting for the future.
After addressing the problem by using a fictitious variable the results showed an inverse relationship between the two-way investment and GDP, and this is incompatible with economic logic of economic theory, so researcher use a variable slow in addressing the autocorrelation problem and the results indicate that there is a direct correlation between investment and GDP , this is consistent with the economic logic, The results indicate that increased with inter- investment by one unit leads to increased GDP (1. 126) with the stability of other factors.
The study recommended the need for the political will of most of the Arab countries in the Establishment of a cooperative Arab economic cooperative , and work to raise the savings and domestic investment and interconnection rates, besides the need to diversify the non-oil revenue sources, and follow-up and utilization of international investment indicators , the development of infrastructure to be suitable for the investor to establish projects based on strong economic fundamentals, and thus increase the chances of success and continuation of investment projects.

Financial markets are playing a pivotal role in the development of the economies of both developing and developed countries, as they are one of the channels that contribute to mobilizing savings from surplus financial units and an attractive tool for portfolio investments.
The international financial markets have witnessed tremendous developments in recent years, the development of new markets and the development of trading and settlement systems. These developments were accompanied by a major revolution in the field of ICT.
The Saudi financial market was not isolated from this development. The Market participants realized the importance of introducing technological development in order to keep abreast of international developments in order to create a sophisticated Saudi market for securities that meets the requirements of local and foreign investors through the implementation of an advanced electronic trading system that meets the ambitions and requirements.

The article describes the basic methods for evaluating the effectiveness of crisis management projects. The study proved the relevance of the study of ways to assess the effectiveness of crisis management. The analysis and systematization of the existing methods for determining the effectiveness of anti-crisis management of enterprises, discussed their advantages. It is concluded that the priority of the use of certain methods analyzed evaluating the effectiveness of crisis management in specific situations.

Corporate governance is currently used as a precautionary measure in financial markets to avoid financial crises or to reduce the efficiency of those markets; corporate governance works on adjustment transactions through a set of principles and mechanisms necessary to ensure the rights of all stakeholders.
This research addresses the impact of the application of governance adjustment in Qatar Exchange on the relationship between the market value per share and the book value per share and earnings per share during the period (2006-2012), and considering 2009 years as a base year that the application of corporate governance started in order to adjust transactions.
In this research we used the model applied statistician to achieve the goal of research and testing hypothesis. One of the main conclusions reached "There is variation in the level of interpretation of the book value and earnings per share to the changes in the market value during the previous, accompanying and subsequent periods to the application of corporate governance systems."

The importance of this study comes from examining the possibility of addressing the problem of Surplus Liquidity in Islamic banks in Syria in order to know to what extent Islamic banks in Syria invest their surplus liquidity optimally.
The study dealt with two Islamic banks in Syria, the International Islamic Bank of Syria and the Islamic Sham Bank. The study data were collected based on secondary sources, analyzing the financial statements of these banks.The financial data were analyzed using an analytical descriptive approach to show the degree of liquidity of these banks. As a result, there was a high liquidity surplus among the Islamic banks in Syria.

The financial and banking institutions face many risks today, and the risk of financial failure is one of the most important ones. Hence, the prediction of financial failure is one of the topics that concern all parties concerned with the bank, as well as interested researchers in order to develop quantitative models based on the relative financial criteria using Modern methods of financial analysis.
One of these models Altman model, which is known as the accurate model in predicting the failure of financial banks, through a range of financial ratios distinguish from the extent of successful banks from the questionable failure and failure, and to identify the nature of its activities in and Early on, allowing the relevant parties and stakeholders to take the necessary action in a timely manner.
The aim of the research is to identify the effectiveness of the Altman model for Iraqi banks, and attention to this comes from the importance of knowledge of the losses and risks associated with the failure of these banks, and the impact on the base of its customers, The problem of research is the extent of the adoption of this model in the Iraqi private banks, and distinguish the successful banks from the failed.
The Altman model was applied to a sample of (19) Iraqi private banks with different interest rates using the financial ratios and their graph. At the end of the analysis, some conclusions and recommendations were put forward that emphasize the need for banks to adopt models of financial analysis to know the results of their work in terms of financial failure.

The aim of this paper is to solve the complexity of cost allocation problem where the support center at Al-Joa’anee company have a reciprocate services along with the production (operation) centers. The study used a spread sheets of excel to apply matrices to allocate the indirect costs. The company has seven centers in which two of them are production centers; the rest are called the supporting centers where they work to facilitate the production process. Many methods in cost accounting have been proposed, Via the direct method, the step-down method, the individuality method and the reciprocal methods. However not all the methods has the same applications at the process of cost allocation on the production methods, for instance, the direct methods assume there is no inter-services among the support centers. The proposed methods though has its own complexity for application but it can solve the problem of reciprocate services among the support centers. The study has proposed a systematic approach to apply the reciprocal method for Al Al-Jo’anee Company.

The research focus on the development of accounting disclosure in companies listed in the Iraq Stock Exchange market, through the adoption of modern systems of communication that based on what the information revolution has produced of information technology and communications systems in order to benefit them in the enhancing of qualitative characteristics of accounting information and that would limit asymmetry problem of accounting information and then meet the needs of all users in accordance with the changes in the accounting environment .
To achieve the objectives of the research ,the researcher adopt the descriptive approach to complete the theoretical part of the search, as well as the technique of the questionnaire has been adopted to complete the practical side of it, as the questionnaire was distributed to a sample of investors and financial analysts at the Iraq Stock Exchange market, this questionnaire included three axes each ten questions about the effectiveness of electronic disclosure in reducing the phenomenon of asymmetry of accounting information in a form that achieves the goals of the research and helps to prove its hypothesis.
The research has come to some important results among them, disclosure has a big role in reducing the phenomenon of asymmetry of accounting information, as this technique regarded a fair way to provide information to all investors at the same time, without bias and with the same shape and content on the one hand and too quickly, with low cost and effort of on the other hand, so that all the categories of users treated equally of access to such information. Based on those results the researcher suggest some recommendations that are linked to compel companies listed in the Iraq Stock Exchange to open websites as one of the requirements of electronic disclosure to publish its financial statements and all explanations related to it with the auditor`s report to be under the control and supervision of the management of the market to ensure transparency in accounting information published, that would lead to the achievement of relevant and reliability of this information, which contribute to reducing the phenomenon of asymmetry of accounting information, and emphasis on issuance of a standard on electronic disclosure or add some special requirements to the rule No.(6) of the accounting rules issued by the international committee of Accounting standards, for the purpose of covering the lack in the Iraqi environment related to this subject.

There are two types of reservations that affect the decision to invest in companies, namely conditional and unconditional. The first type of reservation requires corporate managers to recognize investment losses (arising as a result of an investment project) on a periodic basis. This type is specific to the investment decision through the inverse relationship between recognition of losses and reputation of the company.
On the other hand, the unconditional reservation dwarfs the profits achieved, especially the diminishing profits. Therefore, this type of reservation may help investors overcome the obstacles to the investment decision in the company by eliminating the risk of investment decision.

The aim of this research is to test the impact of the disclosure of segment information in the financial interim reports on the quality of accounting information, represented by a set of basic and secondary characteristics issued by the joint venture between the IASB & FASB, in 2010 To achieve the extent to which these characteristics are achieved in progress reports prepared according to the Company's segments in order to give greater confidence in the information prepared by the financial reports.
The research reached a set of conclusions, most notably: The existence of a statistically significant impact on the disclosure of segment information in the interim financial statements on the quality of the accounting information,by disclosing the impact of these disclosures on both the basic and secondary characteristics of the accounting information.
The research provides some recommendations, the most important of which are:
The need for companies to disclose the segment information according to accounting standards to ensure the quality of the accounting information in the interim financial reports published.