Tikrit Journal of Administrative and Economic Sciences

The entrance to engineering thinking hats) six Hats) of the latest concepts of
contemporary management that underpin the creative process through which the pattern of
thinking at the individual and his handling of Algkulai and intellectual with the course of events
in the work environment, which is reflected in the functionality of the staff and the quality of
their performance and their creativity and excellence in the organization researched. By the
researchers sought through research to provide the conceptual framework to the statement of the
concept of , relevance and the concept of functionality and its relevance to the organizations and
the framework applied to ensure description of the sample researched (General Directorate for
Education in the province of Nineveh), and diagnosis of the research variables and the statement
of the correlations and influence between each of the engineering thinking and functionality,
and in general, try to answer the following questions:
• Is the Engineering the six thinking hats guide "to use creative thinking skills in organization
research sample?
• Is there a clear perception of the managers in the organization researched on the impact of
engineering the six thinking hats in the functionality?
• How can the adoption of Engineering the six thinking hats in the organization researched?
The results indicate a number of conclusions were highlighted:
• There is a significant correlation between the thinking engineering and functionality in the
organization researched.
• There is a significant effect of engineering the six thinking hats and functionality in the
organization researched.
Depending "on the conclusions reached by the research, has been providing a range of proposals
harmonious with those conclusions.

Construction projects are concerned as one of governmental tools to control
production resources. Feasibility studies is a management decision on whether to
terminate the project or to approve its next phase. Decision is specially critical at this
point because later phases require a major commitment of resources.
Researcher depends on major hypothesis ( Financial indexes in feasibility studies
point out clear sight to the investors to take investment decisions)
In order to prove this hypothesis researcher prepared feasibility study for
construction project. They uses financial and economic indices to prove its feasibility
and provide ratios that can be used to support making investment decision.
They conclude that feasibility studies must be done in order to provide indices and
support decision making.

The named studying to (The effect of using total quality management
in the tourism sector) survey of the views of a sample of workers in the
threshold upper sacred in the province of Najaf between the two fields are
total quality management and the tourism sector management to prove the
basic assumption that (there is a significant relationship having a
significant signs between the total quality management and the
effectiveness of the tourism sector management ).
And it was chosen as a sample of workers in upper threshold sacred
that they are thirty individuals , in order to achieve the goals of the studying
that is derived from the basic assumption of two branched assumptions to
meet the relationship between total quality management and effectiveness
of the tourism sector management and as following :
The first assumption : the absence of the role of total quality management
in the recruitment and investment of human resources in improvement the
services to visitors.
The second assumption : there is compatibility between the principles of
total quality management and the tourism sector management .

The factors and tourist resources ( Historical , Religious , Natural ….etc ) are
considered one of basic foundations of tourist display in any country . The absolute or
partial distinction between countries in the range of availability of the resources and
factors is considered as a necessary condition or one of the major limitation to tourist
demand in many times especially to some types of historical and religious tourism as an
example , The tourist services are considered an import and condition to achieve the
required tourist attraction .
Ninavh governorate contains many religious sites ( Mosques,Tombs,Churches,abbies
) and other natural , human , historical attraction factors . By existence of these places
crystallizes the tourist thought in tourism variety one of the most important conclusions
the researcher reached that the geographical site of Ninavh city makes it distinctive by
the climate factor including mild temperature and moisture percent which enable human
being to practice tourist activities . In addition to it's ownership of tourist institutions
and resorts which present religious tourist services in high quality to carry out the tourist
desires and needs , this enables it to compete in tourist attraction . For this reason the
researcher tried to limit the reality of religious tourist display in Ninavh governorate and
it's role in showing the capabilities and factors of religious tourist attraction through

The industrial sector of the main pillars upon which the national
economy and plays a chemical industries an important role in supporting
the industrial sector and agriculture at the same time by contributing to the
economic development process in the country and achieve the maximum
possible production to meet the needs of the national economy in order to
achieve this goal, the researcher studying the function production in one of
the companies concerned were selected General Company for the
manufacture of fertilizers, North, and through the use of available data
during the study period (1995 - 2005) and after analyzing and studying the
production function Cobb - Doklas estimated noted that the company is
heavily involved high capital, and that increasing the number of workers
has a negative role in the production process, and it is supposed interest in
updating the equipment in order to increase productivity through better use
of available resources.

This research has been studied the branches of large industries in
Iraq , to see their performance development and growth of some economic
indicators, Also the research aims to know the evolution of the
performance of large industries in the public and private sector , The
research start from hypothesis stats that large industries in spite of the
difficult conditions experienced by Iraq, But these industries were able to
achieve development in some economic indicators and achieve growth in
value added of almost of industrial branches , Research also assumed that
the performance in large industries in the public sector was higher than
their counter parts in the private sector to reach the goal and hypothesis of
the research has been divided into three sections , The research found a
number of conclusions in clouding the development of production and
value added for almost of industrial branches ,Also research recommended
to take a review of the structures of large industries towards intermediate
and production industries such as mineral industries , Also take interest in
the public sector at the present time side by side the private sector, Because
we can not achieve the goals of development without the public sector at
the present time , Also because of weakness of the private sector at this
critical circumstances

The phenomenon of money laundering scourge age .. , A crime organization
with its methods and curricula and is one of the most serious financial crimes because of
its direct impact on the intellectual aspects
And economic, political and moral at the level of individuals, society and
institutions, and is one of the most prominent economic problems complicated because
they contribute to maximize state of imbalance and stability, which promise the basic
foundation for achieving a well-off society, development and evolution.
And Iraq not familiar with this phenomenon by that existed are cases did not
reach to the phenomenon merited., But after the occupation of Iraq in 2003 has become
a phenomenon because of the absence of the government and derail its financial
institutions and legal and service on the one hand and rotate the global economy and the
growth of international capital markets on the other.
So it was not there in Iraq specializes in criminal legislation against money
laundering, the first law was issued at the time of the occupation and by the Managing
Director of the defunct Coalition Provisional Authority (Paul Bremer) in 2004.
However, this law was a lot of legal gaps did not live up to the level of ambition,
where increased the pace of this crime steadily, and perhaps the most striking example
of this accusation the United States in August of 2012 a number of Iraqi banks
laundering money for Iran, and to help them to evade of international sanctions.

The research deals with criteria of CAMELS, Which is one of the
tools that used to discover the Banking crises before they occur. according
to this which evaluate the Banks performance action in order to state the
strengthen and weakness of the financial performance .The research
concludes to evaluate the discriminate function in order to do as the early
warning system by evaluation the performance of Jordanian Commercial
Banks, The research's sample and classified the Banks into two groups: The
first one contains the Banks that have a high performance and the second
one have the low performance.

Today's world characterized by technological, economic and social developments and
the large size of the organizations and the existence of dynamic environment and breadth of its
work, which led to the complexity of the problems faced by the government in determining the
taxable income of these organizations. Since accounting is the process of summarizing financial
data extracted from the accounting records of the organization and the reporting format of
annual reports according to various parties inside and outside the organization, and its impact
effective in guiding their performance was this development in their impact on the performance
of the work of accounting and the need to respond and identify benefit from the improvement of
business performance accounting in all its aspects, and among the most important trends of
modern organizations is the use of information technology, as is the information technology
very slow beginnings indeed advanced of great importance not affect anything in human life
since the Industrial Revolution as it affected the information technology that has become
indispensable in the life of peoples, institutions and countries, What the world is witnessing a
shift technical rapidly and the successive developments in the field of computer hardware,
software and communications equipment, tools and this vast amount of information that grows
and moves easily between countries of the world which make information technology an
important tool in organizations and state institutions. and important topics of information
technology is the interaction the use of this technology by accounting organizations with
taxation departments at and depart measure of taxable income and focus on the importance of
the tax envisaged to adopting this technology and communication with charge through them and
to ensure justice, health and reliability of the measured income

Technical revolution and environment of recent manufacturing
greatly influence the development of accounting of costs represented by
recent techniques of costs accounting, especially management of cost such
as (Just in Time (JiT), Back Flash Costing (B.F.C) , Total Quantity
Management (TQM), Activity Based Costing (ABC), Activity Based
Management (ABM) , Activity Based Budgeting (ABB) , Target Cost
(T.C) , Value Eng (V.E) , Kaizen (CI), Bench Marking (Beng) , Theory of
Constrains (TOC) , Balance Scorecard (BSC).
Costs accounting utilized these techniques in the service of business
organizations, specially after the common use of developed and
electronically controlled machines and use of smooth and integral
manufacturing systems in order to reach automated factory.
Hence, we can say that the recent environment of manufacturing has
an effect on the accounting of costs, so it can respond by utilizing many
techniques of cost management as recent activities. Thus, the present study
tries to show the effect of integration among these techniques and their
correlation in the interest of business organizations.

The aim of this research is to facilitate the management works by
using the computers and design of a system to follow-up student in the
Foundation of Technical Education .
This work was reduce the effort . time and prepared reports of
students follow-up in the Foundation . The system was designed by Access
database and implemented in the Foundation of technical education
Center/ Scientific Department .We obtained the data base about the
students in under graduate and higher education of Foundation staff. The
system was exploited the available techniques in the foundation of
technical education for designing and implementing it .

Estimated cost function for corn crops in the short and long run
period by using cross-sectional data for a sample of producers corn for (97)
farmers in salahaddain province and comparison optimum production and
area size in the short and long run and the optimal of output size in short
run is (9.300 Ton/don) and (10.635 Ton/don) in long run achieving this
output level requires an optimal area of (42) donums in short run and (56.7)
donums in long run and the like logical economical.