University of Kirkuk Journal For Administrative and Economic Science

This study aims to examine the impacts of the functions of analysis, description, planning, and recruitment functionality of human resources in public universities in Iraqi Kurdistan region.
To achieve the objectives of the study a questionnaire prepared encompasses of (46) items distributed to study sample that represents (254) respondents. The study depended on the method of descriptive analytical as well as the program of SPSS (v.20) used in data analysis. The study results includes:
1. The managers' perceptions (mean) to the functions of human resources management in the public universities in the Kurdistan region has come to a medium degree.
2. The managers' perceptions (mean) to the performance of the organization in the public universities in the Kurdistan region has come to a high degree.
3. Statistically a significant impact at the level of significance (≤0.05 α) appear of the functions of Human Resource Management (analysis and description of human resources, human resource planning, human resources recruitment) performance of organization. Based on results of study it recommended the application of ambitious programs for scientific research as well as continuing education at all levels inside and outside the Kurdistan Region. preparing strategy plans start from the bottom to the top is assumed begin with academic staffs through scientific departments and colleges then finally the university, at each stage being carefully coordinate plans until the completion of one plan at the university level. Furthermore, It also recommended the need for the organization's commitment to address all issues and functions of human resource management in accordance with the objectives especially for matters of appointment, promotion and rewards and performance appraisal.

The research seeks to determine the role of the Blue Ocean Leadership with its four concentrates,(Leadership vision for human resource capabilities, the shift from traditional to blue ocean leadership, management change management leaders, initiation of development and implementation of the Blue Ocean Leadership)To achieve entrepreneurial university requirements in some government and private universities in the Kurdistan Region,By verifying the main and subsidiary research hypotheses that it providesOn the existence of a relationship of correlation and positive and moral impact between the leadership of the Blue Oceanand the requirements of entrepreneurial in the organization surveyed organizations University,Using statistical analysis of the data collected by distributed questionnaire formOn a sample of (239) of which was (175) government and universities (64) for private universities in the surveyed organizations under study,And reached a set of conclusions that confirm the existence of a correlation relationship and a significant impactBetween these dimensions and the requirements of the entrepreneurial university,Leading us to make some recommendationsIncluding the need for the attention of governmental and private organizations to lead the Blue Ocean and its foundations,As well as the need to work and to pursue entrepreneurial university requirements.

Caused accelerated in all areas of life changes as a result of the explosion of knowledge and information to the emergence of many challenges and contradictions in the competitive environment, prompting contemporary organizations search for ways to keep pace with these changes and adapt to them, but this task can not be achieved only under conscious leadership aims to identify and diagnose the main problems facing organizations and provide solutions for them to achieve their goals and objectives of its clientele, and constitute the driving one of the most fundamental skills that time the current organizations seek to instill in all of its members every individual can exercise a leadership role as it is no longer enough in light of the changes that the organization relies on launch opinions and solutions ready for its members has developed ostensible its attention to improving the behavior of individuals working as human resource and primary engine for each regulatory interactions also should not only this interest through the introduction of tools and techniques developed in the context of the work of its members, but must include the events of actual changes in attitudes and behaviors working toward the desired behaviors and extinguish unwanted behavior will naturally be for the leadership of the lead in the representation of these behaviors in the employ many ways and methods to curb unwanted behavior and put them out and contribute to the reduction of negative effects.
Based on this research aims to explain the nature of the relationship and the impact of transformational leadership in extinguishing certain behaviors undesirable individuals working to build on the basic premise that there is a correlation and effect between transformational leadership relationship in terms of the variables in extinguishing certain behaviors is desired in order to achieve this goal are the opinions of the survey (50 ) of workers in the garments factory in Ninoi and researcher concluded a major conclusion that "transformational leadership has an important role to contain and extinguish some of the behaviors desired in the field respondent" and conclude Find a set of proposals could produce the positive aspects of the field of respondent and address the negatives marked him if taken so in the future.

We attempt in this research shed light on two contemporary phenomena represented by business intelligence, including the contents, capabilities and social media, in order to answer a set of theoretical and applied questions in the preparation of a theoretical conception of the first and express the second hypothesis that "there is no correlation between the capabilities of business intelligence and social media , As well as not affected by the social media, "and tested the satisfactory study plan in the mobile telecommunications company Zain in the city of Kirkuk by standing on the views of the individuals interviewed (35) individuals, and worked on a number of tools and verify the hypotheses The research has reached a number of conclusions, the most important of which is to establish a relationship between the capabilities of business intelligence in terms of organizational abilities, technology and social media, and achieve an impact of business intelligence capabilities in terms of Organizational and social media, and based on the conclusions reached, a set of proposals could be developed that Zain can take in favor of improving the company's activities better.

Kurdistan Region has multiple tourist and complementary rarely What we find together in one Region or state,Of rivers, forests, diverse climate all year round province, That can make them a new tourist destination, In spite of the provision of the Kurdistan Region on many tourism potential, but the tourism sector indicators remain far from the value of,And the importance of those resources that are available, and this situation necessitate a rethink in the tourism sector.
Through this research was reached several conclusions, one of the important a large deficit in the tourist offer was, as well as lack of interest in tourism marketing.The research found a set of proposals was the most important of which is the development of clear investment plan in the field of tourism and encourage the private sector to invest in the tourism sector in order to develop it.

This study aims to identify the practices of marketing deception and its impact on the protection of consumers in the travel and tourism companies in the city of Sulaimani. It is noted that this subject has been interested by researchers and responsible for the protection of consumers and consumer protection associations in foreign countries government, while this subject has not received sufficient attention in Iraq and the Kurdistan Region privately. The problem of this research is abbreviated on the expectation that there are several cases of fraud and deception aimed at consumers through the goods and services provided to them, but in fact, it was designed to be exploited them, which requires actions to protect them and make them aware of the concept of deception of marketing which regarding the responsibility from the government as well as consumer protection associations.After a review of the literature the theoretical concepts, hypothesis and the model were written based on practices of marketing deception in the tourism industry practices, a questionnaire to collect the data has been design and the development of standards were done, It has been distributed (62) questionnaire form on a sample of tourists who travelled with travel and Tourism companies in the city of Sulaimani. It has been used several methods including statistical Cronbach's alpha and arbitrators to make sure honesty and stability, and to identify the impact and the correlation between these two variables, It used also simple correlation analysis and simple linear regression. The results showed a strong positive correlation between deception marketing practices and consumer protection. Based on the results a number of recommendations were presented which are related to practices of marketing deception, there were also a number of recommendations to other service institutions and for future studies in this area.

The study investigates the correlation and impact relationships between green logistics management activities and the dimensions of sustainable development in the State Company for Ready-Made Clothes Industry/ Mosul. Thus, a hypothetical model was designed to reflect the nature of the correlations and impact between the variables based on a number of main and sub hypotheses. A questionnaire form was used by the researchers as a main tool for collecting the data besides other tools and the results were analyzed statistically to reach the study's conclusions. The number of studies that investigate the correlation and impact between the aforementioned variables in the Iraqi environment are limited according to the researchers' knowledge and that encouraged the researchers to investigate the variables within a holistic framework. In general, the research attempts to answer following the question: What is the nature of the relationship and impact between green logistics management activities and the dimensions of sustainable development in the investigated company?
The study reached a set of conclusions including:
1. A significant correlation is found between green logistics management activities and the dimensions of sustainable development in the investigated company.
2. A significant impact of green logistics management activities on the dimensions of sustainable development is found in the investigated company.
Based on the conclusions the researchers have presented a set of recommendations consistent with those conclusions and identified their method of implementation.

This study seeks to establish the role of electronic consultation to solve customers' complaints through designing a website to apply such service on international smart card Qicard/ Erbil branch. The aim of this study is to guide researchers who are interested in the field of E-Consultation to observe the importance of websites and approaching solutions for customers' complaints on theoretical and practical levels. It is vital to preserve customers' privacy and provide suitable environment to connect specialized sectors with each other to extract benefits from consultation expertise, also, to develop the website and summing up the difficulties and future challenges with appropriate solutions.
Along with scientific and technological progress, there are accompanied programs and activities to provide direct consultation and delivering customers' complaints to specialized advisors in order to identify the problems and finding solutions to general public.
The study proposes designing a website for electronic consultation to support customer complaints solution and consequently satisfying the costumers.
A number of scientific research tools were used in the practical aspect of the study to reach the required results, including the field experience from inside the company and interviews with the aim of seeing the actual reality close.The practical level adopts ASP.NET software to design website windows and Microsoft SQL Server to design database system due to its high degree of sophistication with high programming properties. Such software is easy to learn with high potentials to develop work environments within windows environment and web browsers so easily.
The study results in a number of conclusions, such as:
The company under study possesses well information technology and communication infrastructure including communication networks yet it lacks E-consultation website. E-consultation system is a newly born system which came as a result of huge development of information technology and its management. The proposed system provides the possibility of instant access to stored data in system knowledge database to retrieve any file or information in nearly no time.

This study sheds light on Industrial exports determinants are mostly based on cntrouy specific factors in Malaysia as export expansion schemes, subsidies, foreign exchange etc.
The present study aims to find out the internal and external determinants of Industrial exports Growth and promotion in Malaysia . In this study we will follow panel data estimation for the period (1980-2014) of Malaysia.
However, Industrial exports, have come to play a vital role in the first Manufactured Growth and Economic development of Malaysia due to its contribution to the accumulation of foreign exchange necessary for financing development projects and for its forward and backward linkage prospects to other sectors of the economy. However, the process of export promotion in the developing countries is influenced by many factors some of which are domestic like the structure of national industry, the relative domestic price proportions and the government industrial and commercial policies. Other factors are associated with the external price structure of imported raw material and physical capital. foreign exchange systems, competitive foreign prices of similar exported goods and the relevant importing countries policies such as protective tariff policies, common market policies and policies for exports of technology.
Within this context in a Newly Industrialized economieslike Malaysia,the need arises for empirical studies to be conducted on the growth pattern of Manufactured products measuring and analyzing all factors affecting such growth whether dealing with supply and demand forces or relative domestic and external factors of production prices or national and foreign governments industrial and commercial policies.
The objective of this research is to identify the most statistically significant factors affecting the growth of manufacture products. analyze the important elements justifying significant relationships. Conclusions and recommendations of relevant policies to enhance the pace of growth of Malaysia Manufactured exports are finally drawn
Export growth in Malaysia has been much faster than GDP growth over the past few decades ,Several factors appear to have contributed to this phenomenon including foreign direct investment (FDI) oriented to export ,technology progress, and succeed export policy .
Finally this study try to find those factory (fdi,forgen exchange,term trade ,industrial sector size,technology progress,and financial crises) effect from Industrial exports .

Small projects occupies extreme importance in the economies of the world all nations, regardless of the degree of development and different economic concepts because of their role represented an increase of national income and employment and reduce the level of unemployment and poverty and on the other hand to meet large enterprise needs of the citizens of various consumer goods and that is reflected in turn positively on the level individual, family and improve the standard of living, health, education level and provide the possibilities of a decent life for members of the community income, in Iraq, is a small industrial projects backbone for being top of the summit on medium and large projects at least five (90 account (% during the period between 2003 and 2012 and rates run labor ranging from (30% -40%) in the years 2003-2012 the overall project and for that was chosen this topic for research.

Sustainable development has become a tactic of development methods required by modern life, Has acquired a large regional and international attention, and been made in this direction vigorous and sustained efforts in many international bodies and organizations have contributed as well as experts and scholars interested in the environment and development, , And when Iraq was suffering from a deterioration in the economic, social and security situation have combined together to pose real challenges to development and cause the greatest impact to the environment and in particular Matter on wars and acts of terrorism which is right a lot of the pollution of soil, water and air as well as that the phenomenon of desertification accommodate vegetation recede and the levels of rivers decline with the failure of the sewage system and the release of large amounts of factory waste to direct the course of rivers, , Sustainable development in Iraq, is facing the challenges of a large variety and obstacles need to be mechanisms of action and the will to achieve them honest which requires the preparation of a national strategy for sustainable development is on according to sound scientific criteria and based on the actual ingredients available.

This research aims to identify the trends of development in the Jordanian foreign trade and its effects on its economic performance, based on the premise that there are positive effects of foreign trade on both sides of exports and imports and its components, particularly of capital, and intermediate in the performance of Jordan’s economy, the research three sections, the first dealing with the main features of the Jordanian economy, and the second section, about the analyzing cares trends in the development of foreign trade and its components, and the third section focuses on the analyzing the assessment results of the impact of foreign trade and the components of its exports and its imports of goods in the Jordan’s economic performance for the period (1995-2014), depending on the descriptive and quantitative analyzes to identify and quantify these effects.

The phenomenon of financial liberalization since the beginning of the sixties and in many developed countries and then followed by the developing countries, through reforms and economic transformation , and led policy of financial liberalization to internationalize and transmission crises banks and financial crises which is the most important challenges and the negative effects of financial liberalization , and stems search of the hypothesis that the policy financial liberalization of scrap restrictions on interest rate increases economic growth. The test results are consistent with economic theory and hypothesis search as well as the moral parameters of real interest rates and the rate of growth of total deposits either liquidity ratio M2 to GDP was not significant at the 5 %.

The increasing concentration in recent years on the role of audit committees in support of corporate governance among the responsibilities of the governing council to be the financial information was disclosed to reflect fairly the financial status of the company and a result of its performance. governance is not a goal in itself, but seek to improve performance and to help the Governing Council to take this responsibility.
It has been the trend in the establishment of committees and scrutiny, and the growing dependence in quality control of financial reports, audit committees formed by the Governing Council with a view to reducing the incidence of financial and administrative corruption. In the view of many researchers the success of the corporate governance depends on the success of audit committees, and that any imbalance in the composition of a gap in the corporate governance.
It hoped that the progress of audit committees new quality of business confidence among the stakeholders in the pursuit of not exceeding the management of companies of laws and regulations, norms and standards and norms. We have received audit committees interest to many professional organizations, legislative bodies and the Organization of the securities market, whether at the international or domestic. We have received audit committees interest to many professional organizations, legislative bodies and the Organization of the securities market, whether at the international or domestic. The safety of the formation of the audit committees to enhance the support of corporate governance, which dealt with the concept of research and the most important principles on which he then explained the contribution of audit committees and governance together to establish rational governance, which seeks to reach the majority of States. The most prominent of the conclusions reached by the search is correlation with moral significance between the role of audit committees corporate governance, on the one hand and the establishment of good governance on the other hand.

Research aimed to show the role of creative accounting practices and the causes of the tax gap in determining taxable income, producing creative accounting practices and the causes of the tax gap for the exploitation of accountants for flexibility in the choice of methods and accounting procedures and urged on by the enterprise management to address financial events and show the image that you want, it which led to a lack of information showing that the financial statements contained in a fair, and then its impact on those who use accounting information decisions. And from here was a problem that the current study focused on the practices of accountants, which makes accounting information appears to favor one party or another, which was named creative accounting practices. And it reflected the impact of these practices in the quality of accounting information which including representations and lists provided tax administration and that depend on them to determine the taxable income.

And it began the study of the importance of taxable income and its association with the quality of accounting information resulting from the application of accounting creative measures and the causes of the tax gap, so was based on research on the premise that there is and the impact of correlation between accounting creative measures and tax gap on the one hand the taxable income of the other.

The research handles phenomenon of financial frictions as an important and significant financial variables in recent years facing developed and emerging economies specially after crisis (2007-2009). the literatures focused on frictions for many reasons: it caused big different between returns for economic activities ,missing in total factors production specifically in capital, and increasing unemployment rates because of changes in firm behaviors and capital directing, furthermore correlatives or (inseparables) with firms formation, financial shocks and endogenous growth. the research concluded in its analysis a set of conclusions namely: interchange relation between frequent phenomenon of crises emerged financial frictions and priority between them.

The Audit Committee has the great concern from the international and regional, institutions and organizations especially after the current financial crisis. It became a fertile field for research and study.
So an urgent need was to do research links the relationship between taxes and The Audit Committee to take advantage of Its multiple positives because The Audit Committee helps in the elimination of the conflict, to achieve harmony and balance between the interests of different groups interested in the company whether from within or from outside, financial authority is one of the these categories.
The aim of this research is to achieve a set of objectives including:
1- benefit from the application of the rules of audit committees in business organizations through the mechanisms of the Commission to improve the accounting information contained in financial reports.
2- confirm the need for interaction between the audit committee and the internal control system, external auditor as a link between them.
3- know the effect of the application of the Audit Committee in the credibility of the financial reporting procedures and to enhance confidence in the financial reports submitted to the financial power to determine the tax base.

This research has studied some different estimation methods for estimation the reliability function for the two parameter Gamma distribution. The methods are: Maximum likelihood Estimator Method (MLE), Standard Bayesian Method (SB), Pitman Method (P), and two suggested mixture methods for estimation; the first Mixture Method between Maximum Likelihood Estimator Method and Pitman Method (MIX I), and the second Mixture Method between Standard Bayesian Method and Pitman Method (MIX II).
Comparison between the estimation methods of estimating the reliability function has been made using two important statistical measures: Integral Mean Square Error (IMSE) and the Integral Mean Absolute Percentage Error (IMAPE), to find the best method through Monte Carlo simulation. Simulation examples are worked out, where the generation of random data, depending on the different sample sizes and run size (L=1000). The second suggested method (Mix II) and (MLE) method were found to be the best methods for estimation the reliability function.

This paper interested to Bayesian estimation of Weibull distribution parameters under Non-Linear exponential Loss function which proposed by Saiful Islam,Roy and Ali,2004 in the state of informative (Conjugate Prior) when the shape parameter is known and two parameters are unknown with determine optimal sample size from two cases, where the generation of the random data using the simulation for estimate Weibull distribution parameters in first case under the same distribution from different sample sizes (n=10,50,100) and (N=1000), taking initial values for the parameters and initial value b, in addition to taking real data that follow this distribution, to get to estimator balancedadd between two loss function with determine optimal sample size.

Analysis of the factors causing to leave school in the province of Baghdad in year 2014 by using factor analysis.
The problem of leaving school for students between the ages of 6-18 years of chaienges facing the community and paid to the spread of illiteracy and lead to the failure of communities ,and each stage of life has its own specificity of mend and physical configuration and diseases physical and psychological problems and behavioral practices each of childhood and adolescence specificities and individual carries with him at every stage some of the effects of the previous stage.
The results of the factor analysis there are eight key factors explainthe gain of 64.482 of the total variance and interpreted the first composite gain of 17.969 of the total variation and called the vehicle work reason of leaving school.