Journal of Kirkuk University For Administrative and Economic Sciences

Abstract Conflict is inevitable in organizations. Large organizations are divisionalzed, departmentalized, and segmented to increase control and effectiveness. This creates boundaries between geographic areas or functional units, such as manufacturing, engineering, and marketing. Yet cooperation and collaboration among all units is essential to attaining objectives. Organizational conflict must not necessarily be reduced or eliminated, but managed to enhance individual, group, and organizational effectiveness. The Organization requires cooperation among its departments and divisions if it is to be effective.

Abstract The research aims to identify the impact of sources of organizational power, which is characterized by the supervisors and perceived by subordinates in managing of conflict with their supervisors. Been developed hypotheses to achieve its objectives and orientations were obtained field information were obtained to complete the search through form questionnaire prepared for this purpose and distributed to a sample of workers in the University of Tikrit and hypotheses were tested using the tests Runs & Kendall's research found a number of conclusions most notably:
1 - The supervisors actually derive their powers from the connection with subordinates(connection power). While the rest of the sources of organizational strength did not show an effective source of power of the supervisors.
2 - The subordinates Adopted (Avoiding and Dominating) Strategies effectively in their management of the conflict with their supervisors.
In light of the findings suggest a search some of the recommendations, notably: the supervisors of the organization examined, the lack of focus on one source of organizational power, but they diversify the sources of their power to influence the conflict management strategies used by these subordinates when their management of the conflict with their supervisors.

Abstract This research sought within the theoretical framework and the field to try to enable students to develop their creative skills in universities through the adoption of certain methods of continuous improvement of the quality of teaching performance at the University of Mosul. The purpose of this research is to determine the feasibility of the development of creative skills to university students, the adoption of continuous improvement of the quality of teaching performance by the university in question and of the following ways in the development of students' skills through the improvement of teaching performance and include:
First, the application method and the adoption of brainstorming and seeding ideas in teaching performance. Brain Storming
II: the use and adoption of the six hats method of thinking about teaching performance. Six Hats
Third, the use and adoption of the method of mental maps, including maps calculated in the teaching performance. Mind Maps
Fourth, the use and adoption of the ways of creative thinking Kastratjah (TRIZ) and principles of teaching performance in the forty.
The purposive sample was selected was the faculty in the colleges of the University of Mosul, as well as some deans and deans assistants, and some heads of scientific departments at the university. Form-resolution and adopted as an essential tool to accomplish the research as well as follow the way of personal interviews with members of the research sample.
Has adopted the current study, the analytical descriptive method and dealt with two aspects: Turning the first aspect of the theoretical framework of the dimensions of research and its variables, while ensuring the second side: study methodology and framework applied, as was the use of the questionnaire a key tool in obtaining the data and according to this perspective have been identified problem of the study in a group of questions:
1. Do you already have management of the organization under a clear vision about the importance of the adoption of improved methods of teaching Almstmrelladae in the development of students' skills and the development of creative thinking for them.
2. Is it possible ways to contribute to improvement in teaching Almstmrelladae achieve the best results to gain access to the development of students' skills in the organization in question?
Research hypotheses were tested to adopt a set of statistical methods and through statistical analysis program SPSS and research found to group the most important conclusions: The development and skill development of students' skills the cornerstone in the development of creativity and creative thinking among students. Has provided a number of proposals are consistent with those conclusions, including: In order to give the student the knowledge and skill with the scientific and the creative should be used in ways of thinking based on scientific method and develop the creative abilities of technical theory and practice through the acquisition of basic knowledge required in the applied sciences and hands-on skills and gain the ability to the development and design by the students.

Abstract Adopting the areas marketing strategies by service organizations participated to a great extent to reinforce marketing performance, since it has resembles the base of work in the organizations, besides being an effective tool followed by marketing leaders. This subject is important since it combines between marketing strategies and marketing performance for the role they play in creating a competitive environment capable to follow what is modern in supplying services.
According to this the following enquiries were aroused to be the limits of the problem:
1. Has the organization investigated a clear idea about the areas of marketing strategies?
2. What in the type of relationship among the areas of marketing strategies?
3. Has the areas of marketing strategies participated in reinforcing in marketing performance?
To answer these inquiries a hypothetical sample was made which reflects the nature of the type of relationship between the marketing strategies and marketing performance.
From which some hypothesis. Those where tested by the (SPSS) with the answer:
Agree, beside and do not agree with mean average (2).
A questioner was divided among 30 officials in Marketing Dept. at Asiacell Company in Mosul. All the questioner were collected back.
The research arrived to some conclusions:
- The answers of the officials investigated in the company focused mainly in agreement concerning some of the limits of areas of marketing strategies, to the extent that it resembled it and it an actual situation.
Accordingly to these conclusions the following were recommended:
- Asiacell Company should care about some of the limits, specially the limit, "the organization should care about the strategy to be suitable with its present abilities.

Abstract The research on the basic idea that meet the requirements of customers in getting rid of prescription products through the adoption of methods and modern systems, will maintain the sustainability of the requirements of the environment, increased under which competition between the companies, which require it to adopt the methods and systems of modern manufacturing in order to address the environmental challenges , and are these methods strategies supply reverse, and stems the importance of research being deals with methods that would preserve the natural environment and the disposal of prescription products, which lead to increase the value of the product, and formed the research sample of (34) of individuals employed who have the know-how in their field, and were tested the hypothesis search using analysis of variance and testing (Runs) to identify the disparity in commitment to the dimensions of research by the company surveyed, and concluded the search to a set of conclusions of the most important of the actual commitment by the company researched strategy environmental concern and the marketing strategy without commitment strategy recovery The important strategy is as the rest of the strategies in the company for this reason should not be overlooked to achieve excellence in cost reduction
based on the conclusions, researchers presented a set of recommendations that are consistent with these findings for the development of Iraqi companies and most important of these recommendations should be on the company Researchers adequate attention and equitable strategies to supply reverse order to achieve its objectives in reducing the cost and success of outstanding competitors.

Abstract The research Aims to identify the availability of the properties of the work environment to stimulate innovation in the industrial organizations in the province of Nineveh. To achieve this objective, the researcher designed a questionnaire consisting of (40), paragraph and distributed to the research sample. Has conducted the analysis by adopting a number of statistical methods to characterize the work environment in organizations and of research and development, finance and risk, and administrative work between those characteristics. Has been tested the relationship using the method of processing the data statistically (spss) and the method of analyzing One Away ANOVA to test the hypothesis of the research, as well as the use of circles calculations and standard deviations. The research has come to a set of recommendations that focus on the importance of attention to the subject of courses, seminars and dialogue sessions free for way accessible to the innovative ideas lead to the development style organizations.

Abstract The research assessment the effectiveness and the role of Economic Variables and its effect on the value of production in the manufacturing industry in Iraq. In order to demonstrate the role and contribution of these variables to create production value, which provides more necessary information to determine the optimal production methods necessary for industrial economic policy-making.
The research hypothesis that the labor has significant effect greater than the accumulated capital on the value of production in the manufacturing industry, and to achieve the goal and hypothesis the research divided into three sections, the First section has dealt with theoretical side, and was titled by the reality and the importance of manufacturing industry in Iraq, and development constraints of this industry and its role in economic development. The second section was addressed indicators of evolution of manufacturing industry in Iraq ,the third section was touched the assessment of the effectiveness of economic variables that affected the production value by using Econometrics methods and by using the method of ordinary least squares OLS with independent on the spss statistic program , and found that the labor represented by wages and benefits, and accumulated capital has active and significant role on the value of production .

Abstract This research discuss the estimates crude oil demands of Asian cluster states by opec basket crude oil price and annual extra average of gross domestic product indicators, to achieve the purpose of this paier ,researchers are depended on the Asian countries selected such as (chin, Indian and Malaysia ) covering the period (1985-2010). the study becomes some results which are refers that expansion on energy consumptions cause's increase the crude oil consumption at previous period and it will continuous at coming period .The economic growth has dominated roll than crude oil price to make increase in crude oil demands of Asian clusters . the study occurs that multi regression model of crude oil demands by this indicator is less success than simple regression to explanation the significant of crude oil prices to the crude oil consumption of Asian clusters .

Abstract Theorists in taxes thought had convinced that there are several difficulties facing tax collecting task and obstacle it’s a achievement some of those difficulties arose from the conflicting interest the parties of tax system represented by tax payers in one hand and the financial authorities ( tax administration ) which collect taxes in the other hand .
Moreover society is supervisor of these parties in regard of effectiveness of tax system and its capacities in achieving goals . This resulted in producing a set of tax bases that govern the quality of the system .
As taxes is one of the major sources of financing expenditures to achieve the economic system goals so taxes is a vital element and receive a huge attention through caring in methods and techniques which contribute in persuading taxpayer to pay the due taxes on them in the suitable sum and time .
This research tries to shed light on a vital question that there are untested tax bases in Iraq so its importance in enhancing tax compliance of the taxpayers is unknown yet . This was behind motivating the researcher to conduct this test which dealt with tax bases especially in terms of its effectiveness as independent effective variable in the compliance of taxpayer as dependent variable .

Abstract This research preparing interim financial statements of the joint stock companies listed on the stock marketing Iraq and its impact oration align vestment decisions in this market ,where they were studying the role of interim financial statements in the provision of accounting information accurate and fast reflect the financial situation of the rialto these companies, and this enables investors to predict net profit after tax and determine the tax debtor the one hand and also the possibility of saving cash by the organization works to pay the tax debt, which would resulting every stage of the preparation of interim financial statements and then-tax an upland therefore the return on the shares of these companies. The process of preparing interim financial statements increase confidence in these lists, it is tootle make sure that the company discloses efficient for users. In order to test their search hypotheses has been the adoption of the amend mentor the interim financial statements prepared by the Kurdistan International Bank for Investment and Development.

Abstract Iraq has suffered greatly from the effects of war and the use of depleted uranium, lead, environmental pollution, all these causes increased numbers of serious injuries, cancer is caused by the human and the effects of negative and result in death. Over the past thirteen which went live Iraq, the most difficult and most dangerous stage by the use of enemy missiles, bombs, bombers, missile, which had a negative effect on citizens Fajfatt many diseases and, more privacy increased incidence of cancer in its different forms, which invited us in this research to address the most common forms and how they are classification of the provinces and accordingly and as Matardt him from the effects of causing the disease as researcher used another method of classification based mainly on species Alakthera widespread disease of cancer and that the research referred to the influence of the number of clusters in the classification where the researcher concluded that there was a difference in the classification accordingly and according to the degree similarity of characteristics on which the classification in clusters are different and the time period from 1998 to 2006.

Abstract Interest of this paper to estimate reliability function of the system (K) units of (N) units (K-out-of system), where reliability was considered to be a function for the distribution (Weibull Distribution) and the reason lies in the application side of this thesis. The scale and shape parameters of this distribution are estimated by using the method of experimental (Empirical Bayes).
As applied by this paper is a case study to one of the famous suspension bridges (Golden Gate Bridge) in the United States, were selected for this bridge because theory can be applied to the suspender cables of the bridge. The aim of this thesis is to find the reliability for suspender cables and find the reliability of the bridge by depending on the reliability of suspender cables as well as identify maintenance periods for the bridge, for access to the above objectives, we must find the following results:
1. Total loads on the bridge.
2. Durability owned suspender cables of the bridge.
3. Force cables owned by the suspender of the bridge.
4. The necessary number of cables that you need the bridge.
5. The relationship between the durability and number of cycles.