Journal of Kirkuk University For Administrative and Economic Sciences

Abstract The study dealt with building a model that explains and diagnoses the impact of leadership styles in promoting innovation in the North Oil Company, and the study relied on the structural equation modeling approach according to the (smart pls3) program. When he wrote about the two concepts (leadership patterns and innovation) after the systematic organization of logical hypotheses for research using Alpha Crohnbach, and the study concluded that there is a significant relationship between the autocratic leadership style and innovation, as well as that the autocratic leadership style has a significant role and impact in promoting innovation, and the study recommended the necessity of Administrative leaders pay attention to innovative ideas and involve workers in training courses to raise their leadership skills, as well as pay attention to free and democratic leadership styles.

Abstract Research seeks to achieve several objectives, the most important of which is to analyze the relationship between the green information technology cycle as an independent variable and its impact on the sustainable manufacturing variable in the production organization research sample. Research gains importance by addressing the subject of green information technology and sustainability in industrialization, which productive organizations seek to adopt in order to reduce their negative impacts on the environment and society. The main question is:What is the role of the green information technology cycle in achieving sustainable Manufacturing in the Organization's research sample?To answer them, the default search model was designed to reflect the nature of the correlation and impact relationships between search variables through a set of hypotheses. The Sulaymaniyah Province Gas Power Plant was used as a search field. The form adopted resolution as the main search tool and reached the sample. (87) individuals as well as field interviews conducted by the researchers with the station manager and a number of engineers and technicians to obtain the data and information analyzed.  

Abstract The main objective of this study is to investigate the impacts of Customer Satisfaction (CS) on the Customer Loyalty (CL). Specific objectives are to define customer satisfaction applications in the customer loyalty as well as to examine the link between the level of customer satisfaction applications and the strategy of customer loyalty. The methodology of the study is supported by an interview with clients and employees of the customer loyalty, and the role of the Service Quality (SQ) as a mediator an important intermediary in transferring customer satisfaction to the customer loyalty. Was based on the method of targeted sampling. The survey respondents targeted in this research are staffs in customer loyalty and service quality as a mediator. The sample of this study is (318) respondents. Data were analyzed by Statistical Package Social Science (SPSS). It was recommended that in order to better perform the customer satisfaction services customer loyalty. Service quality as a mediator should adopt better policies that encourage employees to adopt the use of customer satisfaction in the customer loyalty. The main contribution of this study is that customer satisfaction promotes value creation and a competitive advantage in the customer loyalty.

Abstract The Iraqi private banks contribute to the development of the Iraqi banking sector and the provision of modern banking services, thus contributing to the development of the efficiency of the Iraqi banking sector. Therefore, the study of the financial flexibility of Iraqi private banks is of great importance to test the flexibility and development of Iraqi private banks, as the research aims to test the impact of financial flexibility in The profitability of a number of Iraqi private banks, as the sample included a number of banks, which numbered (9) private Iraqi banks for the period from (2015-2020). The research hypotheses were tested using a multiple linear regression model through the program (Eviews 10), and the research found that there is a significant effect of financial flexibility on profitability represented by the indicators (the rate of return on equity and the return on assets, the rate of return on deposits, and the rate of return on The research also presented many proposals, the most prominent of which were: Banks that have high financial flexibility should take advantage of that flexibility and not exaggerate it by accumulating sources of funds for the purposes of supporting liquidity away from granting credit and making investments, which leads to harming profitability because the relationship between The two are opposite.

Abstract The research aims to demonstrate the extent to which the )TAXES( index can be used to examine financial fragility in Iraqi commercial banks, Specifically (9) commercial banks listed in the Iraqi Stock Exchange, For the period (2004-2019). The descriptive and analytical approach was used for the data and information contained in the reports and statements for the research sample banks, and ready-made software was used, including (Excel-2010) and (SPSS.V.22), to test the hypothesis and answer the question related to the problem of the study and reach the goals. The research showed high financial fragility, and the research also presented a set of recommendations, including: The necessity of adopting the Texas index by commercial banks to test the strength of their financial position and to enhance the rates achieved for this indicator.

Abstract This study aimed to reveal the relationship between grievance management and in Containing of Worker's Tension Cases at the University of Kirkuk and its formations. It depends on grievance management as independent variable And expressing it with its dimensions ( good listening to complaints, ability to deal with differing opinions of workers, indicating negative points of excitement among workers and establishing serious treatments for the suffering and complaints of workers) and containing tension cases for workers represented by the indicators required to be contained (work pressure, low sense of responsibility, poor harmony with workers, the rule of pointless routine and low levels of financial support), in an attempt to address a research problem that is grievance management the most appropriate alternative to contain the tension cases of workers at the level of the researched organization? To achieve that, the study adopted a hypothetical diagram that reflects the nature of its hypotheses, which expressed the availability of the study’s variables and the relationship of correlation and impact between them at the partial and total level. To test these hypotheses, the study adopted the descriptive analytical approach in its procedures. The questionnaire form was used to collect data related to the applied side for the purpose of measuring the study variables that were covered through (45) phrases included in the form, which were distributed to a sample consisted of (128) respondents from the senior and middle administrative leaders of the researched organization, and the data collected was analyzed using the statistical program (SPSS version26).The study reached a set of conclusions that confirmed the existence of a positive significant correlation relationship between the grievance management variable and its sub-dimensions and the variable containing cases of tension among workers and its sub-indicators, as well as the existence of a relationship of moral effect to the dimensions of grievance management in containing cases of tension workers and its sub-indicators.The study concluded with a number of recommendations, the most important of them: the trend towards studying and applying the concept of grievance management in the correct manner in order to improve human resources, in addition to the researcher’s presentation of a set of proposals related to future studies.

Abstract The intellectual basis of the study was based on the dynamism of knowledge, which is that strategic openness is now the best way to achieve competitiveness and sustainability in today's business environment, and competitive intelligence is the most important strategic resource in creating a sustainable work environment, value and competitive advantage. Strategic openness stimulates the process of competitive intelligence It necessarily means achieving a sustainable competitive advantage in today's business world. The research problem is embodied by the challenges facing the researched company (Asiacell Company) imposed by the high competition of competing companies, which imposed on the company’s leaders to be on a degree of high mental development to form their choices conscious of the perceptions and visions of its future operations, and to deal with all that It is new and surprising. Either research objectives are limited to a statement of the impact of strategic openness (strategic transparency, voluntary integration, software use, public engagement) as an explanatory variable in activating the competitive process of intelligence as a responsive variable (data collection and analysis, market knowledge, decision-making and support for the competitive position). The researcher translated this goal into a hypothetical model that includes variables, dimensions and hypotheses of the study according to the analytical curriculum in Asiacell Telecom. And then several hypotheses were formulated and tested using appropriate statistical methods and using the statistical package (SPSS). The study population was represented by employees of the Asiacell Telecom Company in the northern region, and the sample size was determined by (66) individuals. The study also reached a set of conclusions that can be summarized in that the Asiacell company under consideration pays clear attention to strategic openness, as most of the respondents confirm through their answers that the company has the ability to identify and understand changes in the environment through the data available to it. The study then concluded with a set of recommendations, including: Paying attention to the strategic openness of the Asiacell company, which was covered by the research, as a factor in activating the company's competitive intelligence process.

Abstract The study aims to diagnose the relationship and the impact between the dimensions of the chameleon organization and the customer relationship management. Based on that the problem of the study was represented in the following main question (How can the dimensions of the chameleon organization be employed for enhancing customer relationship management?). In order to answer the question of the study, a hypothetical scheme was formulated to express the relationship between its main variables and the trends of their influences represented by (the chameleon organization as an “independent” variable, the customer relationship management “dependent” variable). To verify the relationship and the effect between the variables of study and their sub-dimensions, the Zain Iraq Telecom Company was chosen as a field of study, and the managers in the company were chosen as a sample for the study. The number of participants reached to (319).In order to collect the data and information required for the study, a questionnaire was designed as a main tool in data collection process. The sub-dimensions of the variables were included within (59) questions included in the questionnaire based on many scientific sources that discussed the contents of the study. The descriptive analytical approach was utilized in an attempt to answer the questions of the study and test its hypotheses using several statistical methods. Its results reinforce the hypotheses of the study, the positivity of its objectives, and the validity of its scheme. The field study have proved results that are consistent with the study's objectives and its main philosophy which also proved the existence of relationships between the investigated variables. The study reached a set of conclusions, the most important are: The results of the analysis reached by the study confirm that the dimensions of the chameleon organization contribute in enhancing the customer relationship management. In addition to the contribution of the sub-dimensions of the main variables in enhancing the customer relationship management in the organization. The study reached many conclusions, the most important one is the need to choose the appropriate time of moving to the chameleon organization and employ the organization to improve the patterns of its relations with customers in order to enhance customer relationship management within the industry in which the researched organization operates.

Abstract From this research, the researcher seeks to determine the effectiveness of e-government technology in Iraq، according to United Nations reports، as it is an important، modern and inexpensive technology to provide services to beneficiaries easily and at the lowest cost and effort. The researcher compared the results of applying e-government technology in Iraq for the period (2012-2020) according to The United Nations reports and their effectiveness according to the standards set by the committee، and the researcher reached several results، the most important of which is that the development of e-government technology was fluctuating between ups and downs، but the year 2020 was the best among the years investigated، and the problem of developing e-government technology in Iraq remains affected by racism The human capital and the electronic service index، which require more work and effort، the researchers suggested to the competent authorities in Iraq several proposals، the most important of which is the establishment of courses and training programs for employees on the use of computer technologies and Internet networks in all state departments، and the establishment of the same courses for the general citizens through the departments of the Ministry of Youth and Sports To spread this culture among the citizens and thus the success of this project.

Abstract Maximizing government revenues through the policy of financial discipline in Iraq for the period 2004-2019 is one of the main problems of the study represented by Iraq’s dependence on its public revenues from one source, namely oil revenues, at a rate of more than 90% of total revenues, as the Iraqi economy is a unilateral rentier economy that constitutes Oil revenues are a large part of public revenues in it, and then they enter into filling the deficit in the general budget. Therefore, the policy of financial discipline means that the government is able to maintain its financial policies in a clear and consistent manner according to certain rules to achieve financial discipline capable of maximizing the revenues of the Iraqi government and diversifying its sources.

 

Abstract Due to the expansion of economic units with the emergence of multiple departments and branches, the expansion in the size of establishments, the complexity of administrative, financial and organizational activities, and consequently the difficulty of controlling and personal supervision of these activities, the role of internal control comes to overcome these difficulties and not the lesson in developing a sound system of internal control for any establishment, but the lesson in implementing this system accurately The consequences of not a sound system of internal control in the facility are the same as the consequences of having a system of internal control in the facility, but it is not applied. This research aims to develop a model for examining and evaluating the effectiveness and efficiency of the application of internal control procedures in economic units according to the structures of modern systems, including the (COSO) framework And to identify the strengths and weaknesses in it, and this model can be used by auditors and senior management to facilitate the process of evaluating the existing internal control system The research was built on the basic hypothesis (that the existence of a model for the checklist and evaluation of the application of the procedures of the internal control system according to the updated COSO framework would increase the effectiveness of the role of internal control in the economic unit in addition to identifying the strengths and weaknesses of the existing internal control system).The research came out with several conclusions, the most important of which are:1- There is a significant impact of applying the procedures of the internal control system according to the framework of the COSO Committee on the financial performance, which is the main nerve for the work of the profit-oriented economic units, of which the banks are the research sample, which would increase the effectiveness of the internal control.2- Setting performance levels by itself is not sufficient to achieve the existing oversight unless it is accompanied by performance monitoring to ensure compliance with these levels and follow the established procedures.3- The control environment is the basis upon which the rest of the internal control components are built.4- Weak commitment of most banks in the research sample to develop effective training policies to prepare competent employees to complete tasks in the least time and lowest cost.5- Lack of insurance for many people who have financial custody.The most important recommendations were:1- Applying an internal control structure in accordance with modern global frameworks, such as the framework of the Committee to Support Organizations (COSO) because of its link and impact on the financial performance of banks.2- The necessity of having a form for examining and evaluating the application of the procedures of the internal control system according to the framework of the COSO Committee.3- The need to commit to setting effective training policies to prepare competent employees to accomplish tasks in the least time and at the lowest cost.4-Insurance for all employees who have financial custody.

 

Abstract This study aimed at calculating the student cost in public universities according to electronic and integrated education after determining the student’s cost in the traditional, by applying the Activities Based Costing (ABC) system through an applied case on the University of Mosul, College of Administration and Economics, due to the increasing importance in the contemporary time on Blended education in public universities, and these security costs cannot be determined by determining the cost of the student in electronic and traditional education And through its need to take sound administrative decisions in the process of exploiting the available economic resources to help it carry out its basic functions in a manner that ensures efficiency in use to reach the minimum costs and to indicate the true cost of the student in electronic, traditional and blended education and to show the difference between the costs of electronic, traditional and integrated education in the Accounting Department for Studies The primary (evening, parallel) and postgraduate (special expense) data were used in the College of Administration and Economics / Accounting Department with the aim of applying the activity-based costing system and calculating the cost of the student in the college.

 

Abstract The audit process is one of the important accounting operations that help the official to control the activities in the company or facility in a professional manner, using professional and scientific auditing steps that improve the quality of their work and their profits. Therefore, we find the private participating banks listed in the Iraq Stock Exchange looking for everything new to implement the important audit process and as a result Therefore, the joint audit was applied after the year 2016 after it was using the single audit (before applying the joint audit).In this research, the profit quality (profit continuity) was measured for a sample of private banks after applying the joint audit. The profit quality was calculated for (10) private shareholding banks listed in the Iraq Stock Exchange for the period of time (2016-2020) using the regression analysis method. , relying on official data and information for each bank, and the most important conclusions reached by the research is that most of the sample banks, if not all of them, do not have quality profits because the marginal slope parameter of the equation for its estimation and calculation is negative values, and this indicates the lack of quality in profits, even if some values Positive, but it is close to zero, which indicates the quality of temporary profits that tend to disappear after applying the joint audit.  

Abstract Canonical correlation analysis (CCA) means a involving several dimensions investigative statistical procedure that operates on the same concept as the principal component analysis. The primary occasion of it is the expedition of correlations between two sets of variables on the identical exploratory items. Furthermore, the PCA technique deals with one case study data only. It tries to decrease the general dimensional of the sample data using several linear collections of the primary variables.Some more packages can be downloaded and installed likewise (mainly the R programming codes insides packages CCA, CCP, insides CC).The case study be formed of two sample data where each dataset represents (100) pregnant women localities in the Sulaimani General Hospital. The first dataset contains measurements of biological metrics of two variables (Type of abortion, duration of abortion in weeks), and the second dataset contains measurements of three variables (wife's age, Occupation, and residence).The main idea is to by some means correlate both sets to explain what biometrics can correlate which each other. The way of replying this is to implement canonical correlation procedure described with additional tools to expedite the understanding of the outcomes in this study.