Tikrit Journal of Administrative and Economic Sciences

It has become a priority for universities in the current era hiring and embrace all the technological means used to store and share knowledge, and the current study was to determine the impact of technology in the storage and sharing of knowledge through a prospective study at the University of Tikrit , And that information technology enables universities from store and share their knowledge accumulated which in turn enables universities to generate new knowledge and innovation, and limited studies on the relationship between these variables, the researchers have included these variables within the framework of totalitarian in an attempt to study the relationship between them and the effect , The research involved a random sample of (72) people working in the University of Tikrit, and in general the study attempts to answer the question follows what impact the relationship between information technology and store of knowledge and participation?

Research focuses on the fundamental idea that the constant change in the needs of diverse customers leads to increased competition among organizations, which require the need to adopt modern techniques and systems in education with the aim of strengthening its competitive position, and the importance of research from being dealt with the education sector, which is one of the important sectors being served large segments of beneficiaries should be promoted and pushed towards diversity and flexibility in service delivery , Research sample consisted of (40) of the teaching staff who have expertise in their field, and has been testing a hypothesis using statistical analysis (T) to characterize the dimensions provided by the organizations discussed, and Spearman correlation coefficient of correlation between (information technology tools and indicators of the knowledge economy, the research concluded a set of conclusions: having a positive mental link between (information technology Tools and the knowledge economy at colleges discussed. These important indicators about the schools examined attention These important indicators about the schools discussed interest in information technology and the knowledge economy. According to the findings of the research, the researcher has provided a set of recommendations that are consistent with these conclusions for the development of the education sector, to manage organizations discussed the growing attention to requirements (information technology and knowledge economy) through the optimal use of information technology in College activities discussed, integrated requirements.

The research aims at identifying the situational administration and its role in the stages of crises management faced by the University of Tikrit management. For the purpose of conducting this research; a sample is selected from the presidency and the faculties of the University of Tikrit and a number of the questionnaire forms prepared for this purpose is distributed, where the number of forms that have been distributed (70) form, While the forms that have been retrieved and processed statistically (55) form by (78.6) of the total number of questionnaires distributed, we concluded through analysis to the situational administration role in the stages of crises facing the university through mitigation, or treatment, in the direction of achieving its interests .This is confirmed by the result of the correlation between situational leadership and stages of crisis management the (0.580) Anumber of important recommendations that we believe will help organizations of various kinds of service or productivity in dealing with crises that may pass out in the process of work.

The capacity measurement in any industrial organization help in determining the amount of output of products accurately in a specific period of time, while the productivity measure helps the organization in determining the level of efficiency in the use of materials and effectively achieve the objectives, and this point of the current study is aimed at capacity and productivity measurement through quantitative study in Cement factory Kirkuk, and by relying on the power and productivity obtained data from a sample of the research lab records, was that data analysis and in the light of results of the analysis, the researcher to a number of conclusions was the most important: the product price is low compared to the production costs of this which makes the profit margin is very small The reason for this is due to the competitive rates are the Turkish and Iranian foreign product. Based on these findings the researcher presented a set of proposals commensurate with the respondent lab capabilities, notably: the need to replace obsolete machinery productivity modern ones to raise the level of production capacity in order to cover the needs of the local market and reduce the damage in the product as well as reduce maintenance costs.

The purpose of this study is to search the Total Quality Management and it's impact upon improving the financial performance.
The research started from the knowledge aspect of The Total Quality Management and their impact upon improving the financial performance.
The research depends on the knowledge entrance to the financial concept and the financial percentage that used you improves their performance.
This research study the impact of implementing Total Quality Management principles by the bank serves and their important upon the employees and the client equally and also study the bank serves and its impact upon both employees and client equally and the commitment of banks in implementing .
The implementing of Total Quality Management principles have a huge important for increasing the trust in banks which are using these principles ,also increasing their competitive abilities in the markets and getting the clients satisfaction in the serves of these banks which also make profits .
The research aims to reveal the relationship between implementing the principle of Total Quality Management and the level of improving the financial performance of the trade banks.
The test had been made according to the main hypothesis which study's the impact of the statistical significant for The Total Quality Management principals and their important upon banks financial performance improvement.
A 63 forms had distributed on a sample of employees in trade banks at Sulaymania govern ate and the analysis of the results proved the relationship (of positive statistical significance) between the improvement of financial performance and Total Quality Management.
Through analyzing the research we find a group of conclusion and we suggested a group of recommendations as the research included.

The research on the basic idea that achieving the requirements of consumers at the same cost of products and quality suitable realized through the adoption of modern methods and systems that will maintain the sustainability of the customer and the quality of suitable requirements and at the lowest cost, these methods and is the integration of information technology components and variables technological innovation, The importance Search from being dealt with methods that will guide the industrial companies about their application in the field of industrial processes which contribute to achieving its goals and of maximizing profits and providing low-cost products while maintaining the quality of the products, and research found a set of conclusions, most notably. There is a strong correlation between complementary information technology components and variables technological innovation, as well as providing a set of proposals, including:
The company surveyed to adopt the components of information technology variables and technological innovation are better, because one of them is complementary to another.

The experience of Economic Development of the State of South Korea (Success factors and areas of benefit from them in developing countries
The highlight of South Korea's experience of imposing a set of specific facts in South Korea, which came out this to the state of development and the statute of limitations as it was able to achieve high growth rates unprecedented, the annual growth rate averaged 8% from 1965 to 2004 has achieved, it is also achieved in the same period, investments amounted to an average increase of about 30% of GDP. South Korea has insisted that the same transformation of one of the world's poorest countries into a major economic power, and what we call today the Korean miracle, is not only an expression of how much effort will made by the people, what happened is not an act extraordinary, but the outcome of effort and perseverance, patience and persistence like never before. This research aims to shed light on these developmental experience and success factors as well as the evaluation of that experience in the development and identification of potential benefit in developing countries, because it is a project development and advancement of Nags real.

E-commerce is the mainstay of the accounting information system, as the means of information technology used in the compilation of financial and accounting data and analysis of information technology within organizations to be useful in making decisions of interest to those organizations,It embodied the importance of research to the extent of e-commerce's ability to interact with the accounting information system in information technology organizations and the the link between them to develop .
The aim of this research is to identify the dimensions of e-commerce and the relationship of the correlation between them and the accounting information system in these organizations, the research problem is constrated on the lack of the relative diversity in the methods used in e-commerce, which stimulates to study the correlation between that trade and information system of accounting and develop appropriate solutions for business development techniques organizations that are using modern means of communication, including the Internet, which is the main pillar of those organizations for trade. The research assumed that there is a relation between e-commerce and accounting information system and the extent of activation that trade in modern information technology organizations.
The research includes three main sections,The first one deals with the theoretical side of e-commerce in terms of the concept and the types and importance, the second deals with the theoretical aspect of the accounting information system in terms of the concept and importance and stages of use of the Internet, and the third one is interested in analysing the relation between e-commerce and accounting information system technology organizations Modern information, finally the research arrived at a set of conclusions and suggestions.

By studying the role of procedures the auditor in the detection of financial fraud can be seen clearly having a significant correlation between the axes of the study, which support the hypotheses of the study on the existence of a correlation significant at the level of all the dimensions of the study, as well as by estimating the regression equation that if increased or improved efficiency measures The auditor one unit, the financial fraud will be reduced by 0.099 units, and that it has increased measures to reduce fraud by one unit, the financial fraud will be reduced by 0.638 units. Finally, the results of the regression analysis to prove the hypothesis of the moral influence of the efficiency measures procedures the auditor.

Cost of capital is once of important subjects that financial firms should take into consideration because whenever cost of capital decrease it will give financial firms more flexibility in competition and maximizing market value of companies, as a result it will maximizing the wealth of owners.
This research focused on determining the Impact of voluntary disclosure on the cost of capital through preparing a comparative study between the financial reports for a number of banks in 2014, through the analysis of correlation and simple regression to prove the existence of relationship or influence between variables or not.
It reached that by applying voluntary disclosure is reducing cost of capital for financial firms, as a result will give the firms more area to compete. Researchers recommended encouraging financials companies on importance of voluntary disclosure because of its impact in increasing transparency in the presentation’s details of companies' works, and help inside and outside investors to know the real situation of a company.

The study dealt with the use of the technique of TDABC in the analysis of the profitability of the customer as one of the administrative modern methods in measuring the cost (customer cost) which was invented to avoid criticisms of the method of ABC. The study found a set of conclusions: the most important one is that the method of time driven activity- based costing not only the use of industrial facilities only, but even in the service installations/hotels, and also the ability of this approach in the development administration systems of the cost in the companies that it is providing accurate information about the costs and profitability. The study found a set of important recommendations like: the need to achieve integration between the entrance of cost system on the basis of the directed activities at the time and other information systems used in the company as well as striking the attention of management to the unexploited energy and identify ways to address them through eliminate unprofitable activities or customers not lucrative.

The shift in pursued in Iraq's economic policies path to the create of fluctuations in macroeconomic variables, as has been the transition from financial repression to financial liberalization policy, and therefore the study aims to distinguish between financial repression policy and financial liberalization, according to the behavior followed in Iraq and economic variables, reflected the period The study (1998-2011) the nature of the macroeconomic policies that have been taken by then.
The study showed that there is a positive impact on bank profitability index of commercial banks private result of changes in interest rate and exchange rate, and that there is a negative impact on bank profitability index of state-owned commercial banks as a result of changes in interest rate and exchange rate, is due mainly to a shift in economic policy followed during the time period surveyed.

Currently, organizations operate within a very complicated work environment due to the extreme and unconventional competition they face. The success of organizations has become highly dependent on their abilities to acquire and share knowledge and use it to provide innovative goods and services. Objective: the current research aims at diagnosing the effect of knowledge sharing on improving the organizational innovation of some colleges of Mosul University. Design/methodology/income: In order to achieve the objectives of the research, a special questionnaire has been developed and distributed to a sample of lecturers from some colleges of Mosul University. This sample includes 40 persons. Results and suggestions: an important result of the research is that knowledge sharing has a positive effect on promoting organizational innovation. The most important suggestion of the research is the necessity to develop policies and instructions that help to motivate people to share knowledge and encourage them to be innovative. Value: The value of the current research is that it was conducted in the higher education sector which is the most prominent sectors that deals with knowledge that should be employed towards the achievement of the objectives of universities and achieve creativity in particular.