University of Kirkuk Journal For Administrative and Economic Science

The goal of current research to identify and diagnose the level of use of the elements marketing culture represented by (customer service, and management style, diversity, technology, compensation, and retention of the customer, and change) the managers staff first-class hotels in the province of Arbil, in order to statement the level of a their awareness of these elements.
So sought researchers to incorporate the elements marketing culture and standards in this research in an effort to get to know the reality of the elements marketing culture in these hotels, and represented the research problem by asking the following: What is the level of the elements marketing culture the managers use in the hotels surveyed, do they have Recognizing clear and precise elements of marketing culture, and the answer to this question was adopted two assumptions two major, was tested using statistical methods to data collected through a questionnaire prepared and distributed for this purpose, as was the distribution of (69) form has been restored in full (100%), and based on what progress made Find a set of conclusions, including:
1 - The marketing culture component of the total culture and an element of the organizational culture of the organizations, market-oriented service.
2 - The results of analysis of focus Answers individuals surveyed in the hotels surveyed in a positive direction, all the elements marketing culture, and this shows the use of the elements marketing culture represented by (customer service, and management style, diversity, technology, compensation, and retention of the customer, and change) of by managers and to varying degrees.
Was also presented a set of proposals are consistent conclusions presented by the search.

The search of the dilemma of an intellectual dimension applied represent in the diagnosis of Job stress faced by both doctors and nurses working in the Al-Khanssa Teaching Hospital in Mosul to determine the causes, as targeting our study reveal the causes of Job stress faced by both doctors and nurses in the Category field, and compare them.
The study relied on descriptive and analytical approach because it describes the phenomena allocated and interpreted, The study has adopted a set of hypotheses as temporary speculative answers to the problem of the study, which tested statistical tools are not parameter, were also selected a sample of 55doctors and55nurses from workers in Al-Khanssa Teaching Hospital.
The study concluded that the level of feeling the Job stress and its implications, varies from person to person, depending on the efficiency and the nature and location of the organization. And that there are significant differences between the causes of Job stress experienced by all of the doctors and nurses in the Category field. The study recommended that attention to human resources working in the hospital, whether these resources are doctors or nurses, and work to develop their abilities and technical skills to practice Job Role clear and properly fulfill its function and responsibilities.

One of the most important goals that the study seeks to achieve is to identify the availability of requirements of the application of e-Management and commensurate with the environment field respondent through a model study sponsored attempt thought to address the problem and to achieve its goals, and stems the importance of the study of being dealt with the study of the educational task because of its importance the development of future generations who are the most important resource of the country, so it must promote a level better. The study concluded that a set of conclusions and perhaps the most important:
 There is significant variation in the availability requirements of the application of e-Management in the organization surveyed which indicates lack of efficiency and effectiveness of the application unless it is of interest to provide all the requirements.
The researchers presented a set of proposals including:
 The need to understand the organization surveyed that the requirements of the application of e- Management is an integrated package.

The value of the corporation element is effected by an important factor, the benefits that you get the facility of borrowing and of the savings tax , due to the high proportion of debt and the level of acceptable , came this research in the fundamental goal of his is to determine the nature of the relationship and the impact of debt financing and the resulting tax savings on the value of the facility , and to reach that goal is the formulation of a hypothesis president of the search that ( increase the market value of the facility to increase its reliance on borrowing in the structure of funding ) , which has been applied research on a sample of listed companies in the Iraqi market for securities made up of (5) and for the period (2008 _ 2012 ), summarized the relationship and determine the impact of debt financing and the resulting tax savings on the value of the entity using the analysis of the cost of funding the property and the borrower and the analysis of the savings tax and then analyze its impact on the value of the facility , and research has come to a number of conclusions that were in favor of the hypothesis is the most important cost of funding the borrower to fall for all the companies surveyed , and these companies have not benefited from funding the borrower as required , and in light of this research was presented a set of recommendations which supports the idea of research and came by and most important , the need to use funds borrowed long-term capital structure of the facility for its contribution to the reduction of the cost of capital and then maximize the value of the facility , taking into account the degree of risk .

The current study aimed to show and analyze the reality of the adoption of the areas of accounting for social commitments in the economic unit - the research sample - represented by the dimensions of responsibility towards employees, to consumers , to the community and to the environment , and then the effect applied to improve the quality of accounting information , because the economic units seeking attention aspects of social responsibility beyond the economic aim to maximize their profits to include the environment in which they live , and parties collaborating with them in the service of society as a whole .
The study achieved a set of results: the presence of the level of adoption for most areas of social obligations, and there are deficiencies in the accounting system is currently applied to the provision of social information as well as the economic information, and the presence of significant effect of the application fields of accounting for social commitments to improve quality of accounting information and to information users.

This study aims to find out the change in the pattern of the household expenditure on food commodities during the period 2007-2012 and compare the data for the two period to explain the change in the consumer behavior based on the evolution in the income level and consumption pattern in Iraq.
The researcher formulates the following hypothesis: There is evolution the consumption pattern of food due to the increase in income of the Iraqi families as a whole, in addition to the influence of social factors such as tradition and life simulation of the upper classes in the income ladder.
The study has reached a number of conclusions Perhaps one of the most important is that (39.4%) of total household expenditure was spent on food consumption, divided between its items in 2007 , While In 2012, and due to changes in the consumption pattern and the increase in the household income ,the percentage of expenditure on food commodities had decrease to become (37.4%) and this proportion explain the big trend toward the consumption of essential commodities represent with food commodities in Iraqi.
At the regional level, with comparing the average of Iraqi household food expenditure with sample of Arabian countries, it became clear that there is not much different, they are all characterized by increased food expenditure, but the difference appears in of expenditure values when compared with average incomes of those countries.

This research deals with foreign direct investment as an economic phenomenon known to the world and deals with it and on the basis of which was built partnerships and alliances between countries of the world, it is a key element in the process of economic development and access to advanced technology used in the industrial sector Based on the foregoing the research suppose show foreign direct investment as asignificant positive impact in the performance of the industrial sector expressed as a value-added of the industrial sector To achieve that hypothesis, the researcher adopted the analytical method descriptive method as well as the use of statistical quantitative with reterence analysis, reference to the Turkish economy for the time period from 1980-2010 the researchincluded two sections section has included research the first framework is the care of theoretical and conceptual direct Foreign Investment, while the second section focuses on the practical framework for measuring the impact of FDI in the performance of the industrial sector the research has come to a set of conclusions and recommendations .

This paper research operation a ways geostatistics of estimation deep wells at unknown point in kurkuk government . we applied in this paper simple , ordinary , Universal kriging technique its treated a ways task in geostatistics in estimation unknown point and addition arithmetic the variance estimation for all technique ,we obtained real data in this domain from Ministry of Water Resources in government, then we programmed all results of mathematical operation by Matlab language ,We have obtained encouraging results for ordinary kriging , because the variance estimation was less. This is evidence of the accuracy of this method in the estimate on the simple and Universal kriging methods.

The research aims to find volatility models of daily closing price from Iraqi stock market for period (2005 – 2012) using autoregressive conditional heteroscedasticity models (ARCH) when the error distribution is normal (Gaussian) that take into account volatility in prices during periods of circulation , of tests to identify the existence of heteroscedasticity which these models characterized there with. Estimation has been studied and included the using of maximum likelihood estimation method . as well as studying the Diagnostic checking using a number of tests to define the scope of models relevancy that has been estimated for the data examined then forecasting volatility (fluctuations) of prices through volatility forecast daily closing price by using In-sample forecasting method., The results of application on the study data show that the best model to forecast volatility of the daily closing price is GARCH(1,2) and without any effects for ARCH in model, by depend on Akaike Information Criterion (AIC), Schwartz Information Criterion (SIC) , Hannan Quinn Information Criterion (H-Q) , The significance of the estimated parameters of the model, and the accuracy of forecasting by depend on forecasting accuracy criterion (RMSE , MAE , MAPE , Theil inequality coefficient).