University of Kirkuk Journal For Administrative and Economic Science

The general framework for the search centered on the idea that TQM is a method for continuous improvement of the quality of products of industrial plants in order to achieve customer satisfaction and needs of current and future where the search is gaining importance through the technical capabilities of workers in industrial companies, which lead to live up to the high levels of quality. The sample consisted of 50 individual employees of the company surveyed, where they were testing the hypothesis of the major search analysis using the token to check the availability requirements of the overall quality of the company researched. The research found to a number of conclusions and foremost of which is: The results of the analysis of cognition initial workers about each variable of the research variables that the overall rate of awareness in a positive direction, which confirms their interest in the great emphasis on the requirements of Total Quality Management, and based on the conclusions reached by the research, the researcher presented inter of the recommendations include: that the management of the company researched the requirements of the growing interest in TQM (continuous improvement, focus on the customer, continuous stimulation, the support of senior management, the participation of all individuals in the company, training and education) and take advantage of the integration requirements between them.

We have treated this research with the organizational commitment to systems analysts through three dimensions (emotional commitment, normative commitment, continuous commitment), also dealing with the quality of the design of Management Information Systems through the dimensions of (shape, content, time dimension, value, security), has research aimed to identify the role of organizational commitment to analysts, information systems in achieving quality design of Management Information Systems, and through a review of the scientific contributions in this field was the drafting of the search form and assumptions and design a questionnaire to collect data, which consisted sample of (60) systems analyst at a number of colleges University of Mosul, Finally research found a set of conclusions and recommendations that will strengthen and consolidate the organizational commitment to systems analysts to achieve quality in the design of management information systems .
Keywords: organizational commitment, Management Information System Design Quality

The research sought to study Purchase commitments according to (Five Rights) and determine correlation relationship and the impact between it and between the implementation of the manufacturing strategies in the national company of housing furniture manufacturing in mosul. That the interest increase of the company's with Purchase commitments according to (Five Rights) and the implementation of the manufacturing strategies contributes to improvement situated present to work the company's to providing products of meet requirements of customers, At the same time allows the company the possibility to stand before the competition, survival and growth in the business world. and in view of to limited the studies which tackle the relations of correlation and the impact between Purchase commitments according to (Five Rights) and the implementation of the manufacturing strategies in the Iraqi environment, the researchers effort in present research included these dimensions with there variables in terms of total framework as an attempt to analyze the relationship and impact between them. generally The research also tries to answer the following questions:
1-ls there a clear imagination for the managers in the national company of housing furniture manufacturing about the Purchase commitments according to (Five Rights) in addition to implementation of the manufacturing strategies?
2-What is the relationship nature of the correlation and impact between Purchase commitments according to (Five Rights) and the implementation of the manufacturing strategies in the company under research?
The researchers has reached to a set of conclusions and the most important are: Verify the existence of correlation relations and moral effect between Purchase commitments according to (Five Rights) and the implementation of the manufacturing strategies in the company under research, Depending on the conclusions that have been reached, the researchers presented a number of recommendations are consistent with these conclusions with steps carrying out it.
Keywords: Purchase according to (Five Rights), Purchase commitments according to (Five Rights), manufacturing strategies

This research is to determine the relationships and differences between the manufacturing of dimensions of Transformational leadership variable seeks a (idealized influence, motivation, Intellectual stimulation, Individualized consideration, and empowerment of employees), and variable excellence performance of its requirements, namely, (strategic planning, focusing on the customer, knowledge management, organizational culture, Operations Management) at the University of Tikrit and Kirkuk, the leader of the transformational element of the most influential and contribution, not only in building excellence performance and access to him, but in enhancing the performance and maintain it, so it sought the researchers in this study to answer a some of questions, including:
1- Does the academic leaders in a sample search doth the importance that they have recipes available Transformational leader in order to promote excellence performance requirements?
2-What the nature of the relationship between transformational leadership dimensions and requirements of excellence performance among a sample search?
The research goal to make a comparison between the two universities to explore any of the variables and dimensions more effective in achieving excellence performance at the level of each university and is there a clear difference between the two, was a sample of assistants and department heads to choose the level of the universities of Tikrit and Kirkuk, as numbered ( 60) of Tikrit University and (43) of the University of Kirkuk. Find and adopted two main two assumptions: the existence of a relation between the moral and the impact of transformational leadership dimensions and excellence performance requirements of the relationship. The research hypotheses were tested using a some of statistical methods, it was reached a set of conclusions and recommendations which we hope will be useful in teaching our organizations, specifically for those that would like to live up in space science and knowledge, and seeking to scientific and intellectual sobriety.

The current research aims to provide a theoretical and practical framework that tests the correlation and influence between management information systems and crisis management to determine the role of MIS in enhancing the ability of organizations to manage and respond to crises that may be exposed to them. A questionnaire was used to collect data for a class sample of (44) managers and unit officers. The research hypotheses were tested using SPSS statistics. The results indicated that there was a correlation and a significant effect between the research dimensions and the research findings and proposals were formulated in such a way that the organization is able to cope with the rapid developments of the times in the dynamic environment in which it lives.

This study aims to explore the role of organizational climate, represented by its dimensions (organizational structure, communications, participation in decision-making) in enhancing the organizational commitment of the teaching staff, represented by its dimensions (Normative commitment, Emotional commitment, Continuous commitment) at the Technical Institute in the city of Koya in Kurdistan Region of Iraq. For the purposes of the present study a questionnaire developed for data collection, and a number of hypotheses and sub- hypotheses were presented to examine the correlation and impact between organizational climate and organizational commitment. (50) questionnaire were distributed (44) return and it was good for analysis. The study found that there is a positive correlation and a significant impact between organizational climate and organizational commitment. Study recommended the importance of the need to emphasize of organizational climate prevailing to promote the positive aspects and address the negative aspects.

This study has sought to identify the contents of the philosophy of its goals on the contribution of strategic intelligence in the Enhance of Entrepreneurial behavior through exploratory study of the views of a sample of academic leaders at the University of Mosul And the problem of study for determining the extent of the contribution of strategic intelligence in the promotion of Entrepreneurial behavior? Based on that assumption model had been designed to study as it reflects the influence of relations and connecting among their variables,It emanated from the main – sub set of assumptions that reflect these relationships, and University of Mosul had been selected in the field for applying the study sample represented of academic leaders (Deans, Deans assistants, heads of departments) Consisting of 62 people, and the main tool in the study was form of a questionnaire as a tool to collect data on the field side and adopted in the software package analysis (SPSS) The study found a set of conclusions including:
1- The academic leaders that have been research it has a clear vision for the variables of strategic intelligence and Entrepreneurial behavior.
2- Study found that strategic intelligence contributes to the strengthening of Entrepreneurial behavior in the field in which researched .
3- Affect the dimensions of strategic intelligence in the promotion of Entrepreneurial behavior in the field in which researched behavior in the field in which researched

The current research seeks to clarify the role of the E-customer relationship management components in achieving E-loyalty, and because the importance of the concept of e-customer relationship management, it must be the adopted by this concept by companies, especially service companies in order to be able to earn customers loyalty, accordingly ,the study has adopted the E-CRM as independent variables represented by (Engage, order, support, fulfill), while the E-loyalty has been as dependent variables, and put a model Default to research reflects the nature and effect correlation between the of e-customer relationship management on the one hand and to achieve e-loyalty, on the other hand, resulted in a total of the main hypotheses were tested using a statistical program (SPSS.18) of the data collected through the questionnaire about individuals respondents (customers), the research found a set of recommendations including: the need for increased attention to the company researched the components of the of e- customer relationship management in the e-loyalty and so as they have a significant effect relationship to achieve.

Management Information Systems (MISs) is an essential systems in e - comerece , it collects, saves and deals with the used data by the decision makers who use the computer for commercial actions by depending on the informational technology , particularly, "Internet" .
The signification of the research lies in the contribution of MISs in enhancement of e-commerce used by the orgationatins which base on IT. The aim of this research is to highlight the foundenmental elements of MISs in e-commerce in addition to investigating the relationship and the correlation factor between MISs and e-commerce. the problem of the research rises in the recogntion of contribution of MISs in e-commerce , therefore , this research intends to define the mechanisim of activating this system in IT & MISs . The research hypothesizes the possibliy of activating MISs in e-commerce for some IT organizations which are the research's case study .
This research also is subdivided into three main sections ; the first is the theortical frame work of MISs including its goals , phases and functions within IT organizations. The second sections tackles the theortical framework of e-commerce as a concept and the phases of using internet in MISs. The third section analyzes the relationship between MISs and e-commerce as well as the correlational factor which is analyzed statistically.
Finally , the study came up with a set of remarkable conclustions and recommdations.

The Organizations have become heavily dependent on Information Technology in the light of the knowledge-based economy, Where Organizations began to use in knowledge management to deliver the required quality and affecting the efficiency, Effectiveness and therefore success, So organizations seeking to invest in the field of Information Technology, Which cost it large sums of money, Therefore, Organizations seeking to invest in the field of Information Technology, Which cost it large sums of money, From here must control these techniques and try to control it, and that lead to highlight the importance of Information Technology Governance in the organization.
The research aims to check the availability of some strategic areas in which they can implement or apply Information Technology Governance centers in the research sample, To achieve this, it has been adopted curriculum comparative study between the Computer Center and Online / University of Mosul, and the Center of the Al-Mihrab Telecom, To accomplish the field side of the search has been examined form design included (34) items to check the availability of these areas in the centers under discussion, To be on the light to determine the possibility of implementing Information Technology Governance in this center, it has come to search a range of theoretical and field conclusions, The research has come to a set of theoretical and field conclusions, the foremost of which is that the sample of the research centers do not have the idea on the subject of Information Technology Governance, And strategic fields Although the computer center and the Internet is the best and most strategic application areas for Information Technology Governance compared with the Al-Mihrab Center for Communications and the Internet.

The research aims to test the relationships between some of information technology capabilities as an independent variable, strategic agility as an moderated variable by appointment its dimensions (focus, speed and flexibility) in strategic change management as an dependent variable. In that frame, the researcher try to answer for the following questions: Are there a relationship and effect between some of information technology capabilities and strategic agility and strategic change management? In order to verification from the accuracy of that, the Asia cell company for telecommunication (Main branch-Sulaymania Province) selected as a field for the research, the research sample consist of (45) from all managers in the managerial and technical divisions and units, the research adopted the analytical descriptive method, the research used the questionnaire as a main tool of collect required data, these data was analyzed by using the SPSS program and some of statistical tools. The main conclusion of the research is about the appearance of the effect of information technology capabilities directly in strategic agility, that is plays the direct effect on strategic change management, beside that, there is indirect effect for the information technology capabilities in strategic change management, these conclusion accent the role of information technology capabilities in reached to strategic agility and possession the readiness to strategic change.

The research deals with an important subject, the modern organization give it a great importance which is the Organizational confidence as an independent variable, and its relation with the behavior of organizational citizenship as a dependent variable, this study was carried on at Kirkuk municipality depending on a questionnaire as a prime tool to collect the data and formation using a number of statistical methods. the study concluded an important result which is (there is a strong effect and relation among the variables of organizational confidence and behavior of organizational citizenship at Kirkuk municipality) the study also concluded a group of conclusions put a number of suggestions among them encouraging taking care of the behavior of Organizational citizenship providing a Suitable climate, enhancing the Culture of Organizational citizenship to increase the loyalty of employees and flourish the tools of self-control, common responsibility and create liable responsibility and distinguished performance).

The research aims to use quality loss function (Takeuchi function) in order to predict losses (quality) borne by the company as a result of moving away from the target value for the quality of the saffron plant commissioned a public company's factories for soft drinks, launched search of a problem expressed by a number of questions, the most important ( can you predict the losses incurred by the company due to lack of quality achievable target), use the case study method to reach the targets of the search through the application of a number of statistical methods for detecting deviations in the output of the production process. And selected one of plant products (Miranda apple product) to represent the research sample. Out search a number of results was most important that there are losses incurred by the company as a result of variations of the target value, especially for a property checking the spelling of the product, which accounted for the largest losses and lower losses incurred by the company was the
property of the (CO2).

This paper deals with an evaluation of the impact of stability of the money and prices by measuring the volatility of exchange rate of euro versus dollar and the volatility of harmonized index consumer prices HICPs. A GARCH model is used to estimate volatility indices. These indices are used to evaluate the effect of stability of the money and prices on economic development (represented by GDP per capita and unemployment rate) in 11 of the Eurozone member states over the period 2002-2014. By running a linear regression of the volatility indices and other variables on GDP per capita and unemployment rate, we can see that the impact of stability of money on the economic growth and employment is positive while the impact of stability of prices on them is negative.

The privatization strategy which held by the Iraqi economy development program should be applied by the privatization strategy in order to reduce the burden of it\'s crisis , especially deterioration structure in the various of productive sectors, whether which are the commodity , distributive or service level ,The true building of the privatization of the Iraqi economy comes through the understanding of reality and the evolution of the performance of activity Economic in Iraq during the period of the eighties and nineties and beyond (2000) and how to distribution in the share of domestic capital formation between the public and private sectors .to achieve of this matter, came this study (the available options for the privatization of the Iraqi economy) to detect some objective facts available in the Iraqi economy for application the privatization program.

in terms of absence of the appropriate government procedures to facilitate the exercise of the business activities and the good governance indicators, The absence of supportive climate for the development of the private sector activity in the Iraqi economy contributed to the weakening of private investment in the real production sectors, especially in the sectors of agriculture and manufacturing, thus it made the Iraqi economy over dependent on the oil sector and the economic growth linked with the fluctuations in the oil prices, which is an Exogenous variable.

This research presents a clear and detailed analysis about the impact of the public expenditure on the higher education in the human development in Iraq and identifying the expenditure impact on the higher education in Iraq and whether the amount allocated for this sector are sufficient to promote the human development relying on the data available for the official authorities. This data is represented by the time chains for the period (1990-2013).
In the practical aspect, the multi linear regression for the independent variables (expenditure for the higher education as a portion of the total local return, the average of enrollment in the higher education institutions and the number of the state and the private universities). To determine the relationship between the variables and to identify their impact in the independent variable which is the human development indicator. The researcher concluded that the public expenditure on the higher education and the number of the universities had no positive significant impact.

The research aims at identifying the concept of brainstorming and its dimensions in auditing and then definition of the concept of professional judgment in auditing and its importance and the approaches to its rationalization, and the extent of effect of the use of brainstorming in rationalizing the professional judgment of the auditor to evaluate the going concern of a company by answering the following major question: "Is there an effect for the use of brainstorming in the rationalization of the auditor's professional judgment to evaluate the going concern of a company? The research has reached to a number of conclusions including the following:
1. Brainstorming in auditing is a scientific technique used by the auditing team to generate and produce creative opinions and ideas to solve a particular problem in the auditing process; these opinions and ideas must be good and useful.
2. Brainstorming also aims at setting of the minds of the auditing team in a state of stimulation and readiness to think in all directions to generate and improve the creative ideas and opinions through simulation and cooperation by ideas by the auditing team to set more efficient and more effective auditing procedures for the problem or the topic subject to auditing in a way that auditing team will be working in an atmosphere of freedom that will result in the emergence of all the opinions and the ideas.
3. The effect of the use of brainstorming in rationalizing the professional judgment of the auditor to evaluate the going concern of a company can also be defined through obtaining of suitable and appropriate auditing evidences with regard to the extent of suitability of using of the administration for the assumption of the going concern of a company in the preparation of financial statements, and the robustness and the reasonableness of the expectations and the predictions provided by the management. Also to evaluate the going concern of a company the existence of essential suspicions related to events or circumstances that could cast negative speculations on the going concern of a company, the additional auditing procedures on definition of the events or the circumstances. And finally, rationalization of the professional judgment of the auditor in determining the implications of the auditor's report on reporting according to the international standards of auditing

The study seeks to clarify the Throughput accounting, The mechanism of action and the requirements of their application, Assess the activated costing systems by providing relevant information to assist management in the rationalization of decisions and performance evaluation, Recognize the reality of the existing costing system in the study sample Company, And therefore the application of throughput accounting within the limits of measurement unit cost of the product in the General Company for Drugs Industry & Medical Requirements, in Nineveh.
the study reached to the traditional costing system not appear the truth activity result of the company, but the Throughput Accounting appear truth activity result of incurred by the company during the period, as well as the productivity of the company is(0,19), which indicate to acute weakness in the company's performance and acute decrease in its throughput.
so the researcher recommended to adopt the curriculum of Throughput Accounting in order to rationalize the administrative decisions, and identify constraints that hinder the performance of the company and work to break it, as well as reconsider the classification of elements of costs, and pricing of products in line with the modern manufacturing environment and enhance the competitive situation of the company.

In this paper we propose to use the Robust Ridge Regression procedure to deal with some problems that the Mediation analysis suffer from, these problems include the existence of some outlier points in the independent variable or dependent variable or both of them. As well as the existence of linear dependency between independent and Mediated variables which produce in turn the existence of in-accurate estimators. So the use of Robust Ridge Regression procedure is proposed to remedy the extremeness exist in the points, in addition to solve the Multi-Collinearity problem exists between the mediated and independent variable, and to obtain an active formula that address these problems. Furthermore getting more accurate confidence intervals compared with that of ordinary least squares method. The proposed procedure implemented through simulation study and real data analysis.

With over time the technical increases of sophistication devices and computer systems as well as networks of the Internet and Intranet, and the government institutions and non-governmental organizations became in an urgent need to shift to the information age and large databases, so it was starting to find an advanced methods such as artificial intelligence techniques. Data mining techniques are one of artificial intelligence techniques evolving to start using it's techniques and tools to extract knowledge from hideaways and reduce errors and save time.
The research identify some factors affecting the national poverty line in Iraq and ways to address them by taking the advantage of wide possibilities of data mining techniques. The theoretical side of this research talking about concept of data mining and tools, as well as explaining the classifier K-nearest neighbor )Knn) and clarify the concept of poverty, while the practical side of this research is application of an algorithm to determine the nearest neighbor indicators closes to the national poverty line in Iraq for 2012