Tikrit Journal of Administrative and Economic Sciences

This study attempted to highlight the concept of efficient financial market which represent the base for economic growth and development of any country, because it makes optimal distribution of the economic resources.
The study Included statistical tests to test the weak form of efficiency and pricing model assets ((CAPM test form Average (semi-strong) of the efficiency of the financial market of the studied sample. The study was based on the financial statements of listed companies and monthly bulletins issued to determine the closing prices of monthly shares of companies listed on the Amman Stock Exchange

Integration between social capital and intellectual capital represent one of the actual activators in the field of organizational work. This motivated managerial leaderships to consider this case of integration as a starting point to prove its existence, and to show its role which provokes the attention of researchers to present problems of their study, starting from an enquiry based on:
Can the studied organization undertakes the idea of integration between social Capital and intellectual capital to the extent that is reveals a positive results in this favor ? The study aims to provide a conceptual and practical framework marks and including the results emanating from the state of integration between them.
The importance of the study became from the little attention that has been given to this issue by the organizational department's managers in the field of the reactor
based on the integration of social and intellectual capital.
The study was conducted at the Rafidain Bank / Mosul within a random sample of (48) members of staff in the organization of various functional levels. The researchers adopted the resolution as a tool head of the collection of data on the phenomenon studied in various job levels .The study used a number of statistical tools (duplicates, percentages, mathematical circles, standard deviations, correlation, and regression).
The study found many conclusions; the most important one was the case of integration between social capital and the intellectual capital across dimensions and indicators that interpreted. As a result of these findings set of recommendations were given

The study aims to identify the requirements and availability of leadership in the studied company in order to determine the possibility of promoting its competitive advantage.
It was a prospective study of the views of the surveyed managers in the company.To achieve the goal of the study a number of hypotheses were adopted.(40) questionnaire form were distributed on the company's managers in the surveyed company , (34) of them were recovered .
The hypotheses were tested using correlation analysis to determine the relationship and the impact of the requirements of the pilot in achieving competitive advantage in the field of respondent.
The study concluded group of conclusions , most notably , the existence of a significant effect to the requirements of weak leadership in the competitive advantage , as well as providing a range of proposals , including: the surveyed company has to adopt the requirements of leadership to achieve the competitive advantage .

The Information is considered as an activated trigger for different systems and organizations. So any information system to be important should get benefit from information that is considered as a genuine source for organizations that seek to survive and achieve superiority. It can also, through information, the organization could be a connective part among its division and by means of information the organization can be a linking point between itself and clients and employees.
The study tried to know the availability of some of the informatics systems at Electricity Distribution Directorate of Nineveh . the study covered a random sample of employees in Nineva Electricity Directorate from administrative units. (75) Questionnaire from have been distributed among samples of employees working in administrative sectors and (68) from of them has been received.
Testing process using a computer programmer called (SPSS) and by using a virtual arithmetic mean of value (3). The study has reached the following conclusions:
The availability of information systems under study answers an acceptable degree by the sample surveyed as well as the existence of a state of relative contrast between these systems in the field of application, prompting the researcher total submission of proposals including:
Promote and increase values and ratios informatics systems under study in the surveyed organization to suit the nature of the work assigned to this organization.

The recent research depends on a virtual logic says "the strategic success can enhancing in case of the strategic direction being determined according to a right scientific bases and by using the devises which that all the scientific researches relying on it. This ingredients is the: vision, mission, goals, objectives and the values. But the factors of a measuring the strategic success relying on the innovation, change, quality and customer delight.
Hypotheses were tested in a specialized company that manufacturing medicines and medical supplies, and the sample size was selected (40) respondents from the decision-makers in the company mentioned, they are managers, heads of department and their assistants who represent exclusively the Board of Directors of the Company.
The study depends on the analytical approach for reaching its goals and by using a group of researching techniques such as the interviews, living on field, employees opinions form and using some of statistical techniques for being sure from the nature of the relationships and effects on the research changeable in the both of the minority and the dimensions, so the research reach a group of results, some of these crossing with the hypothesis which determined lately, and some of them matching with it. The research reached on clarifying these results making a clear conclusions matching with some of the company's aspects and disaccorded with others, some recommendations were presented based on the accomplished results and the verifying conclusions for it

The study interested in the application of electronic banking requirements and constraints in Iraq - An Empirical Study in a number of branches of private banks and government to identify the nature of e-banking and concepts and their advantages and risks and the requirements of their success and the mechanism of its work and achieve its objectives The study depend on directing a questionnaire for workers in some private banks and the government, to know their views about the study, and after analyzing the results of the study using the SPSS program to calculate the mean, standard deviation and t-test highly significant 5%.
The study found a set of conclusions ,the most important one was there was clear readiness from the employees to use electronic banking processes.The most important recommendations was the need to pay attention to e-banking operations, tools and training techniques

The study tried to determine the dimensions of social responsibility and its impacts on the mental status of the company / survey of the views of managers in the Mosul Dairy Plant . the interesting of the company's management with the dimensions of social responsibility can influence the purchasing behavior of customers and it affects the mentality of achieving the status of a distinct market, and stay under the current circumstances and meet the intense and complex circumstances of the competition.
The researcher tried to include the current search the variables of these dimensions within a holistic framework in an attempt to analyze the relationship between them and its impact. The research also tries to answer the following question: What is the nature and effect of the correlation between the dimensions of social responsibility and the mental status of the company at the studied plant?
The study has reached a set of conclusions, Depending on the conclusions that have been reached, the researcher presented a number of proposals that are consistent with these findings.

Investment in human capital is one of the most important factors affecting economic growth in the national economy or society, and does not support the formation of human capital in education and training, but also on the amount of health and social services that build and maintain human capital . So there is a link between the human development and economic growth, as each other's reflected negatively and positively, so that economic growth through improving human capabilities, and its growth is reflected in the human development expands options for human resources in particular and people in General.
The Nigerian situation was chosen because it is one of the largest African States in terms of population, and therefore has a human element is increasing over time, and this prompted the study to focus on the Nigerian situation with a view to identifying situations that human strength, as well as view some models that examine the relationship between human capital and economic growth with the application on the Nigerian situation, in addition to showing the most important policies of the Nigerian Government to develop its human resources, and The most important ways to take advantage of that power in line with the development objectives of the State. d Bank ).

The study aims to identify the key indicators of the development of the oil sector of selected Arab countries, namely, (Iraq, Kuwait, Libya, Qatar, Saudi Arabia, United Arab Emirates), and its oil exports development trends, as well as the analysis of the results of the assessment of the impact of oil exports and other economic variables on the economic performance of those countries.
This research based on a hypotheses that says, there is a positive and significant effect of the oil exports of the Arabic countries including Iraq in achieving its economic growth with the possibility of orientation to diversify the production structure of the commodity economies.
Finally, the study came out with a couple of conclusions and suggestions that flows into the core of the research subject.

This study aims to investigate the role of accounting information in assign the measurement quality of banking service in many commercial Iraqi banks in the Basra province .To achieve this goal the five - level likert scale has been used in a field survey in which a number of Iraqi commercial banks' customers participated, and (105) questionnaire forms has been distributed to agents of the Iraqi commercial banks operating in the Iraqi province of basra with a ratio of responsiveness by (82.86).
The results of the study showed the positive impression about the quality of banking services in the Iraqi banks as expressed by the participants in this research, in terms of the relationship of the seven dimensions composing to role accounting information of the measure of the quality of banking service (accounting information ,reliability ,tangible material aspects , degree of safety , rate of responsiveness ,the degree of empathy , credibility )with the quality of the overall banking services ,the result revealed the existence of a positive and statistically significant correlation between these dimensions and the quality of banking services .
The research recommends the need to improve the quality of banking service provided by the bank to the customers to reach their aspirations in order to preserve the banks' current customers and earning their allegiance and attract new customers which leads to improving the competitive position of the bank's and increasing the market quotas and the rates of its profits

The role of multinational companies have increased in recent times, which represent one of the most important secretions of globalization because of its features .It helps the flow of foreign capital and the flow of the gross national product and the development of local competition with foreign companies.
The role of the audit is to bring confidence and credibility to financial statements in these companies, The importance of audit has increased in these firms after the emergence of many problems which, including currency differences and the different standards in each country of these companies , hence the importance of research appear and the importance will increase if we take into account the concept of corporate governance and the different language and its role in these companies.
So the study aims to clarify the nature of multinational companies and the role of the auditor in light of corporate governance.

The audit quality represents the process that shed light on the professional level, regulations and procedures followed by audit firms in order to raise the efficiency and quality and credibility of the work carried out by the methods of control and the policies and procedures that govern the work .
The phenomenon of fraud and financial corruption exists, and appears with multiple images and forms, including fraud, bribery, and commissions, and influence peddling and theft of public funds.
This problem increased and be bigger when the organizations were far from governance through which can direct and control the organization at the highest level in order to achieve its objectives and principles and to meet the necessary standards of responsibility, integrity and transparency.
The results of the analysis show the presence of the strong relationship between factors of principles of governance and factors of audit quality that have not less than (70%), and between them in total reaching (97.5%), and showing thatbthe factors of governance principles has a significant effect on the quality of the audit.

The paper deals with theoretical concepts of sustainable development and the role of environmental accounting and auditing in support of sustainable development.
The study sample was the auditors and accountants working in companies that have environmental effects.
The paper analysis the workers views and state explain the role of environmental accounting in promote sustainable development

The training of students is considered as one of the most promising forms of training to inform students with the reality of practical environment and the what they require from serious and exact work. It may give the chance to other public sector organizations to be acquainted with the students' abilities and skills, in addition to the benefits of informing youths to join summer vocation.
In order to solve the problem of students distribution to organizations and guarantee the equivalency between students desires and the capacity of governmental and privates offices, some algorithms were used to mine up data to support miscellaneous applications related to the works and uncover essential hidden relationships with huge data.
The data mining were also used to set reports that may refer to the delicate number of students required for training according to the specializations in the departments of the College of Administration and Economics (application environments) with the number of nominee students for training in each department using (oracle 10g.) with software programming, Weka.