University of Kirkuk Journal For Administrative and Economic Science

Our modern world witnessed enormous and rapidly changes and developments made enterprise resource planning (ERP) one of the most prominent competitiveness tools in the information and comprehensive knowledge age, So most of the organizations that want to access the level of (Accuracy, timing and comprehensiveness)and low level cost and account one information data basic went to acquire these tools as an important tool in achieving high competitive advantages and employ it in line with current and future directions.
we has been building default model reflects the nature of the relationship and effect between the independent variables and the dependent variables adopted in the study, and under the main hypotheses adopted, which was tested using a set of statistical methods for collected data from the companies' field of study, with adoption questionnaire method, those relationships has been tested according to that have led to its model.
The study reached several conclusions such as there are existence effect and correlation requirements application system and successful enterprise planning resource (ERP).

Investors accounted the concept of quality at various levels of management in the interest of organizations, including the general public education institutions and to the importance of quality as competitive weapons, which included the organization of theoretical vision and operational application in schools, including the Kirkuk Education Directorate.
I've indicated study I mentioned to researchers during the period that there is a gap between the actual reality of the schools and the philosophy of the quality of working life and the quality of the performance and the application of standards, so the goal of research to provide a model for indicators core performance and try to test it down to a specific arrangement for those schools under its performance.
The research found a set of conclusions the most important acquisitions dimensional (organizational justice, physical working conditions, social conditions of work, organizational trust, appreciation moral), standards (the results, focusing on human resources, school leadership, measurement, analysis and knowledge management) in building a model of performance indicators substantial, and recommended Seathan need to use indicators correctly so that those concerned to monitor the status of public education in Iraq to assess the strengths and weaknesses, so as to provide for comparison with contemporary education systems basis, as researchers recommended to take advantage of the form to create a spirit of competition among public schools in each province through the development of quality Awards given annually to schools that characterized the application of indicators.

The research seeks to release the reality of the health service and its relationship to influence the design and dimensions of strategy formulation processes exploratory application on a sample of workers in the health department of Kirkuk. And adopted the approach of applied research on the results of the questionnaire to a sample of (80) are distributed to the Director General and his staff and the heads of departments, divisions and units. The data were collected from the main sources of information using the search tool. Was attributable using structural equation model analysis tools, and analyzed by statistical software (AMOS.SPSSVR:20) (ESERAL V.8.80) (Microsoft Excel) Find and authentication tools to the extent of the current formulation of the elements of the health service design processes through the analysis of the strategic elements of the operations proved. The research also revealed that the presence of a strong positive relationship between research variables

The College of Administration & Economics/ University of Tikrit
The research aims to identify the role of the choice of location of the project and the extent of the company's commitment to ensure researched by competitive advantages. Was developed hypotheses to achieve its objectives and orientations, and distributed ( 80 ) form a questionnaire to managers in the company researched recovered (77),were tested hypotheses using correlation analysis and contrast for the diagnosis of correlations and the impact and integration urged to between variables surveyed, the research found a set of conclusions may of the most important:check the existence of relations and the impact of a significant correlation between industrial project site selection and competitive of the company researched.
Based on the findings of the study, the researcher presented a set of proposals that are consistent with the conclusions of the most important: Identify practice to choose the site of the industrial project and its role in achieving the success of the companies in the industry environment Iraqi

The elasticity of organizational structure and the Leader ship democracy and the leader ship democracy and the impact of incentives, rewards and participating in decision making and the effectiveness of communication are considered a healthy environment in all modern organizations to achieve the satisfaction of employees and their organizations .
This study deals with the impact of organizational environment into satisfaction of top management at Al- Hawijah Technical Institute for a sample of fifty lecturers which form (64% ) of research sample, the study produced a group of conclusions which ( the Vagueness of understanding organizational environment and job satisfaction to the most top management, and there are differences between job satisfaction and organizational environment and there is a strong role of scientific degree, promotions and the environment of work , training courses to achieve the top management satisfaction) also asset of recommendations that (activating courses, scientific meetings , creating a work team to study the problems that face top management especially in matters where decision working is important , reviving the agricultural fields and work shops by contracting to any one whishes to invest to support the new lecturers).

The accounting information is material of administrative decision. The success of the decision depend on the validity and accuracy of that material and the way of organization secured, stored and transported to the centers that need it. The process of decision-making is a continuous process that does not end once you take a particular decision. Decision taken sometimes followed by certain situations that required to take new decisions. There is clear relationship that represent by accounting provides necessary information in order to plan, make policies and contribution by decision making and control. Management become more efficient when accountants provide convenient and accurate and complete information that help to take decision based on these information. Significant changes have occurred at work environment of the accounting specialists with appearance of the information epoch. The tools that were used by workers at this field in the past are records, books, manual computers, and etc. But now it has been replaced by electronic computers, electronic means of communication, software and etc. As a result, it has become imperative for the accountant to have appropriate knowledge of accounting information technologyat a minimum the accountant use these technologies to develop accounting information technology to keep pace with variables of business environment and be more interactive with them.As well as the role they can play to provide more convenient and accurate information in the rationalization of administrative decisions by existence of the total benefits that can be provided by information technology

The research focused know the role played by labor-mail the Bank's operations to enhance the competitive advantage it has sought research to identify the nature of the banking business mail operations and concepts and then to identify the competitive advantage and its concept and its importance has been the work of a researcher studying by directing a questionnaire for workers in some of the surveyed banks, to get to know their opinions about the study, and after analyzing the results of the study using SPSS software to calculate the mean and standard deviation and test correlations and regression highly significant 5%, the study found a set of conclusions the most important is there is a clear willingness by workers in the surveyed banks to enhance the competitive advantage through electronic banking operations and the most important recommendations is the need to focus on electronic banking work to enhance the competitive advantage of the bank

This study sought to identify the financial soundness indicators for the banking sector guide , known as the financial health indicators , and the assessment and monitoring of the strengths and weaknesses of the financial systems, These figures are relatively new economic statistics that reflect a mixture of influences , which are derived from the measurement frameworks college safety analysis , which was developed to monitor the financial and banking companies , and financial soundness indicators play an important role in predicting financial stability . The study also sought to identify the concept of financial stability is a broad concept that includes various aspects of finance and the financial system , infrastructure, institutions and markets , legal systems and official frameworks and supervision of financial regulation and control , and the researcher this application study on a sample of the Iraqi private banks for the period 2008-2012 , The number of sample banks has reached (15) banks . Was determined to test the model analysis indicators ( financial ratios ) , has been used as the arithmetic mean for the classification of banks into stable and unstable by comparing the arithmetic mean of the bank sector average rate for each variable, The result (6) community banks Iraqi stable of the total (15) banks of the study sample , one of the main conclusions of the study , also found standard deviations , was to find a correlation between financial ratios of the research sample , as well as the use of the progressive choice Stepwise method of counting was born Wald Method to model logistic regression , and was the most prominent recommendations , should be used to predict financial stability permanently models as tools for early warning on the state of the bank , as current research proved that the logistic regression model is of the same predictive accuracy high models after its application to the research sample banks.

This research study Blur groups (Fuzzy Sets) which is the perception of the most modern in the application in various practical and theoretical areas and in various fields of life, was addressed to the fuzzy random variable whose value is not real, but the numbers Millbh because it expresses the mysterious phenomena or uncertain with measurements are not assertive.
Blur data were presented for binocular test and analysis of variance method of random variables Blur, where this method depends on a number of assumptions, which is a problem that prevents the use of this method in the case of non-realized

Education is a style for advancement of society and it's development intellectually and culturally it has been observed in recent years, the growing dangerous phenomenon lead to collapse of the education system and the loss of prestige of educational institutions. He has become tutoring in all stage of something inevitable, especially in the sixth stage of preparatory branch of science branch,the fact that fateful stage of the student, the tutoring pose burdens psychological and physical and material to students so breed class differences between students as depriving many students entering the university and school leavers because of this phenomenon n this research was to highlight the problem through the study of the most important factors affecting the spread of this phenomenon by using the style factor analysis also study the interaction between variables using the style of cluster analysis and research found that, Vehicle psychological effects of class differences and the resulting phenomenon tutoring ranked first, followed by vehicle negative effects of the phenomenon of tutoring and student impact of vehicle and its role in reducing the phenomenon and the vehicle finally teaching staff and its role in Reducing the phenomenon