Tikrit Journal of Administrative and Economic Sciences

The current research is an attempt to apply of the knowledge creation theory in the Iraqi environment in general and the telecommunication ones in particular, the starting point of the goal chairman of the track and see the Structural foundations for process of knowledge creation, and to this end has been used descriptive and analytical approach based on deductive approach to derive hypotheses and according to the Objectivism theory. So Selected sample of workers in the Zian telecom/ General Administration of (72) personal to represent the research community's (174)Personal, and based on modeling of structural Equation Modeling ,partial least squares (SEM-PLS) in analysis of the results.
The research found that the process of knowledge creation in the respondent company affected by organizational factors as well as collective (team)factors, and individual factors had no role in it which impacted negatively on the impact of collective factors, and based on that recommended search the increased attention of senior management in the activation of individual factors for which achieves the creation of tacit knowledge.

This study aims to assess the performance of health services in Iraq, by measuring the relative efficiency of hospitals Iraqi using the DEA was using the number of doctors, number of beds and the number of nurses and staffs the health of others as an input to the system and the number of patients have fallen asleep and the reviewers and the number of deaths. As the output of the system. Were taken statistical community hospitals in Iraq's (239) Hospital and the number of public hospitals, 152 hospitals and specialized hospitals (87) Hospital and the number of family college in government hospitals (44470) bed and rate ranges distribution of these family on the population (1.3) beds per 1,000 people of the population and the bed occupancy ratewas57%. . The study found that the average relative efficiency of hospitals in the southern provinces (% 99.522) and the northern provinces are (98.873%), and this means that hospitals southern provinces should be able to provide the same level of output ((number of visits by auditors, a number of laboratory tests, the number of patients beneficiaries of radiography) using (99.5225%) of the input current) (number of doctors, number of nurses, the number of categories of medical assistance in order to be efficient., or in other words, it must reduce the input rate (0.4775%) with the current levels of services to provide the same If hospitals operate efficiently. If the goal is to maximize output while maintaining the same amount of input, it means that the hospitals in the provinces in order to reach the overall efficiency of 100 %. It is clear, according index of production efficiency of the public that the number of provinces with the overall efficiency ratio full terms of the efficiency of hospitals, is (16) conservative (18) province by (88.88%), and these provinces are: bureaucracy Basra, Missan, Diwaniya, Anbar, Babil, Karbala, Wasit, Dhi Qar, Almuthana, Najaf, Nineveh, Kirkuk, Salahaddin, Arbil, Dahuk, Sulaymaniya
The number of provinces that have not achieved full efficiency in terms of the relative efficiency of the hospitals where, it Reached (2) province by (11.11%), which is on the order of worst to least bad( Baghdad, Diyala).Based on the results of the study the researcher recommends re-distribution of health resources in hospitals in order to optimize the investment of these resources.

This paper aims to study green manufacturing practices its application in restaurants based in sulaimani city, it also aims to find the correlation and regression between green manufacturing and operatiosn flexibility in terms of product flexibility, time flexibility and size flexibility. Measurements are used depending on the standards has been announced by (Green Restaurants Associacion) in which they provide accreditation and certificates in this behalf. Those measurements are (Water Efficiency, Waste Reduction & Recycling, Sustainable Durable Goods & Building Materials, Sustainable Food, Energy, Reusables & Environmentally Preferable Disposables, Chemical & Pollution Reduction) the research problem is sulaimani restaurants' lack of knowledge in terms of green practices in restaurants and its role in their operations flexibility. The theory part of the research has debpended on literature. Questionnaire form is designed for collecting data from the restaurants. SPSS21 software is used to alanyse the quantitative data and Mean, Standard Deviaton, Simple Correlation, Simple Regression are used to detrermine the approval of the research hypotehses. It is oncluded that green practices in sulaimani restaurants are not common although some sections of it are applied for some reasons other than green practices such as resources uniquenss and cost reduction. It is also found that there is a negative correlation between green manufacturing and operations flexibility and negative regressions also found between the two variables. The restaurants are courage to pay more attentions to green restaurants practices although it reduces the operations flexibility because it has other benefits such as cost reduction and improving restaurant images to cutomers

General framework of the research revolves around the idea that the quality of work life is a method for continuous improvement of the quality of services provided in the service organizations, including high school the subject of research in order to achieve the desired objectives desired from these organizations to the communities. Where the search is gaining importance by studying the dimensions most important for the organizations of the research sample. The sample of the research (79) a member of the teachers working in the surveyed organizations and teachers, where they were the main hypothesis testing using discriminatory analysis of the availability of the quality of working life in the surveyed organizations. The research found to a number of conclusions, the most important are: The results of discrimination of teachers about each requirement of the quality of work life requirements of function analysis has shown that the requirement (bonuses and wages) unavailable and is uncommon in the surveyed educational organizations, and based on the conclusions reached by the research presented a collection of the following recommendations: that the administration of educational organizations surveyed the requirements of the growing interest in the quality of working life and take advantage of the integration requirements between them.

The present paper aims to identify the impact of cash budget efficiency on the financial performance of North Refineries Company (NRC). The methodology of this paper depends on the financial data of eight oil refineries working under NRC of Iraq for ten years from 2003 to 2012. Partial adjustment model has been employed to find out the budget efficiency. Ordinary Least Square (OLS) has been also used to measure the impact of budget efficiency on firm financial performance. The finding of the paper showed positive and significant impact of the cash budget efficiency on the firm financial performance.

The subject of risk management and the role of the auditor in the activation of its requirements is considered as one of the pillars upon which the banking business depends. Internal auditing is considered an internal function belonging to the Bank's management and expressing an independent internal activity to establish administrative control, including accounting, to assess the system compatibility with the requirements of the management of the bank.
The main objective of auditing the bank's operations is to provide support that is based on international standards of auditing.
But risk is an inevitable matter that has to be conceived of and dealt with as a reality. A risk in place means true loss to the bank; therefore, the research problem revolves around the internal auditor’s extent of awareness of the importance of risk management in commercial banks.
This research has presented a theoretical and an analytical study of two main themes in the banking business, viz. Internal Auditing and Bank Risk Management, by testing the hypothesis stating the existence of the relationship of auditing in, and its impact on the activation of bank risk management.
The most important conclusions arrived at in the research were:
1. The management of Internal Auditing has awareness of the significance of banking risk management.
2. There is cooperation between the internal auditor and the management of the bank to implement an effective system of internal auditing.

In this research we are not talking about for all kinds of companies, but we focus in particular on the insurance companies and the activities carried out by, and research forces to highlight the role of actuarial accounting in the insurance sector and how they contribute to created maximize value through services provided by using accounting expertise, audit and knowledge in the field of science Statistics and Mathematics and employment in finance and financial risk assessment of current or expected to be insurance rates commensurate with the risks covered by the documents so that the results from the movement of sale documents a reasonable profit margin considering that insurance companies are funds companies must profits to be distributed to shareholders ,and board members, and employees. and be reserves (reserve computational - Backup compensation under the settlement payment and under - Backup operations by re-insurance) is sufficient and appropriate and reflect a real expression of the size of the portfolio in terms of the number of documents and amounts of expected insurance repaid in due dates. As in the stock market and capital market, actuarial accountant analysis of budgets, and predicted the stocks value and bonds for companies that deal in their portfolios. Began insurance funds private to be assisted by Actuaries accountants to assess the financial position of the Fund, and evaluation of reserves held, and evaluation of actuarial surplus or deficit of the Fund, and re-evaluate the actual benefits granted in exchange for contributions. Moreover, the accountant actuarial organizing and operating, financing and investing cash flows of the insurance companies by using knowledge of accounting, auditing, financial analysis and statistics .for this reason that the most of the international companies at the present time use actuaries Accountants to help them reach an accurate estimate of what is likely to be the annual financial obligations using the same data that is collected in determining the level of risk for holders of individual insurance documents.

Researchers interested in the subject of training and its role in improving the performance of employees in a number of Iraqi private banks, so researchers have sought to identify the concept of training and its importance and advantages and also get to know the performance of employees and its dimensions and its importance to the researchers designed questionnaire including questions formulated according to the Likert scale quintet to be answered Before working in the surveyed banks in order to know their views and then analyzed through spss software version 17 in order to know the quality and nature of the relationship and influence between research variables that were highly significantly less than 5% and after research found a set of conclusions and that the most important that the training helps to increase performance workers, which in turn check the competitive advantage of the organization also reached Find machine a set of recommendations which the most important are the banks that are interested concepts of training and put the focus of interest, because of its great benefits is reflected in getting workers to two of the capabilities and highly skilled in handling and provide high-level services quality to customers

This research aims to examine the effect of Exchange rate of Iraq Dinar on inflation, for the period (2003-2013) to identify the strength hand impact of the relationship and the promptness of the transition between the two variables.
To achieve this goal, the researcher presented the theoretical side of the exchange rate and the factors influencing it, it adressed inflation theories and factors affecting it, also addressed the relationship between the exchange rate and the inflation rate, it used a statistical analysis for the purpose of demonstrating the basic premise to suggest that the dinar exchange rate has a direct impact on inflation in Iraq during the period of the study using the gradual regression (STEP WISE). The Results showed a strong correlation between the movements of the Iraqi dinar exchange in inflation rate in Iraq, and that whatever the exchange rate has increased in the market with one unit, will increase with the rate of inflation by (6,086) units. Which proved the hypothesis of the research and was identical with the reality of the Iraqi economy today, which refers to the direct impact of exchange rate fluctuations on prices and other variables. The research ended with some conclusions and recommendations.

The relation between the spending on education and the human development is considered as one of the most important phenomena that featured the international atmosphere; due to the international demands of the UN and the UNDP for providing more support to the education that is considered as the key pillar to the nations’ development. Analyzing the Human Development Index, the countries that assumed the first in ranking within the index are the ones that had allocated big part of their spending to develop their education systems. On the contrary, the countries that are last in ranking are the ones that allocated small part of the spending to develop the education sector. Iraq, one of the last in ranking, did not expand the spending on education over 10% in the periods (1990 - 2014); and this negatively has affected the education sector, as well as all the other sectors - because the education is considered as the main provider of the trained and qualified personnel who can manage all other sectors. Additionally, education is considered as the key pillar to create knowledge societies, because it is the effective way to fight poverty, ignorance, and extremism; as well as to reduce the political and social crises, and assure security stability.

The Iraqi economy is characterized as a revenual economy because it depends mainly on the revenue of oil, so it is subjected to the effect of fall and rise of oil prices. Therefore, both the Operational and the investment budgets are affected. That causes an increse of the rate of unemployment and poverty in Iraq. Then it is necessary for the Iraqi government to vary the sources of income and to be concerned with; rasing the efficiency of other economic sectors, rationalization of expenditures, attempting to increse investments and incresing investment allowences to increse the rate of growth of the economy.

The Formulas are considered Islamic financial from the Formulas which have its historical roots of the hand, and its have a presence evident in Contemporary banking environment, particularly as it attracted the attention of the whole world about what was characterized by its the stability and the ability to cope with the financial crises, and Response to the current and future needs.
the study Focuses on aspects related with the concept of formulas Islamic financial and the types , and studying the level performance of a sample of Islamic banks selected such as ( Faisal Islamic Bank and Qatar Islamic Bank and the Jordan Islamic Bank , Bahrain Islamic Bank and the Rajhi Islamic Bank )This is regarding the level of work in the formulas Islamic finance during the period (2007 - 2011) , The study Reached a set of conclusions and recommendations.