Journal of Kirkuk University For Administrative and Economic Sciences

Abstract The research aims to show the role of information technology capabilities in achieving organizational success in the technical institute - Mosul, and to achieve this an electronic questionnaire was designed, as (70) were distributed to a number of individuals working in the institute, and the research found a significant correlation between Information technology capabilities and organizational success, and the research presented proposals, including providing an effective work environment in the organization focusing on information technology capabilities and through which the organization is able to achieve organizational success by providing information that contributes to making decisions that support performance in various departments and organizational units.

 

Abstract The current research discusses the problem of the multiplicity of warranty policies given on second-class products and their reflection in the specificity of building a cost model for each policy that meets its requirements. In addition, there is a relationship between the estimated warranty costs and the warranty policy in according to it so costs can used as a basis for choosing the appropriate policy to ensure second-class products. The aim of this paper is to provide models for estimating warranty costs for alternative policies and to demonstrate the impact of cost model outputs on the rationalization of short-term warranty policy alternatives. A number of conclusions presented, the most important of which is the absence of a one model for estimating the costs of warranty second-class products suitable for application in different entities due to the different warranty policies on the one hand and the specificity of using products and uncertainty factors on the other. Therefore, the research recommends that accountants should be familiar with the skills necessary to build mathematical models to estimate the costs of guarantee and have the ability to analyze the results of those models and guide management to the appropriate alternative that achieves desired objectives.

 

Abstract The current research aims to determine the importance of marketing opportunities in enhancing the customer's value in a number of fast food restaurants in the city of Mosul. Marketing opportunities are one of the external environment opportunities available to the researched organizations to its customers, and accordingly many questions have been raised about the research problem, including whether there is an effect of marketing opportunities in enhancing the customer's value? Several hypotheses are derived from it the nature of the relationship and the effect between the two research variables. A sample of (30) Individuals was selected, the questionnaire was approved to obtain the data, and statistical methods were used in analyzing the data and extracting the results using the statistical program (spss). The research reached conclusions, including the presence of a significant effect of marketing opportunities on the value of the customer, and the research ended with a set of proposals that benefit the researched organizations.

 

Abstract The continuation of organizations in performing their activities depends on their ability to quickly confront the surrounding crises and adapt to the changes taking place in the external environment, as the health sector in Iraq in general and in Salah al-Din Governorate in particular suffers from many health crises. As soon as a crisis ends, another crisis comes, and the slowness in addressing health crises turns them into a disaster that may topple organizations, which makes it imperative for organizations to search for ways to speed up confronting those crises, among which was strategic improvisation. The role played by strategic improvisation in crisis management through its three stages (pre-crisis management stage, crisis management stage, post-crisis management stage) in the health organizations covered by the survey. For the purpose of achieving the goal of the study and answering its questions, the descriptive analytical approach was used, and the study population was represented by all managers working in health organizations in Salah al-Din Governorate, whose number is (318), from whom a non-random sample (intentionally) was selected by (120) individuals, to whom the questionnaire was distributed. (115) questionnaires were retrieved from them, and (115) questionnaires were valid for analysis, with a percentage of (96%), and their opinions were surveyed through the use of the five-point Likert scale, and after data collection and processing statistically through statistical tools (honesty coefficient, Cronbach's Alpha coefficient, KMO test and Determina matrix, skew coefficient, arithmetic mean, standard deviation, relative importance, coefficient of variation, Pearson correlation coefficient, regression coefficient β, t-value, F-value, coefficient of determination R2, adjusted R2, Dorbin-Watson test ), the program (SPSS Ver.22) was used, and the research came out with a set of conclusions, the most important of which were: the possibility of encircling and resolving the crises facing the health organizations surveyed, before, during and after their occurrence. By adopting the method of strategic improvisation, to a degree exceeding half, and as shown by the results of the statistical analysis, and based on the results of the study, a set of recommendations were formulated, the most important of which is to increase the interest of the health organizations surveyed, in Salah al-Din Governorate, in the two variables (strategic improvisation and crisis management). In order to reduce health crises.

 

Abstract The study aimed to identify delegation, empowerment, and their impact on decision-making from the point of view of the middle management in the representation of the Ministry of Education in Erbil. The researcher used a controlled questionnaire to achieve the objectives of the study, as it was distributed to all workers in the middle administration within the organizational structure of the representation of the Ministry of Education in Erbil, and thus the study sample consisted of (24) unit managers and division officials. And I extracted the arithmetic means, standard deviations, and the multiple regression equation in order to answer the study questions and its hypotheses, and accordingly the study reached the following conclusion: "There is a statistically significant effect at the significance level (a≤0.05) for participation in power, granting powers, training and motivation in decision-making", After conducting the statistical analysis, the study concluded that there is a statistically significant effect of delegation and empowerment on decision-making at a rate of (95.7%), The study presented a set of directives, the most important of which were: Allowing highly skilled and experienced workers to participate in power and express their opinions in decision-making.

 

Abstract The research aims to study the relationship between the quality of work life and job satisfaction in a number of Salah al-Din education schools, in order to find out the theoretical foundations and to identify the quality of work life and job satisfaction The importance of the research is the need to apply the quality of work life in order to obtain job satisfaction. On the descriptive side, the questionnaire was distributed to a random sample of fifty-one. A number of statistical measures were used for the purpose of data analysis, depending on the statistical program SPSS, 19. The research concluded with a set of conclusions, including: There is a significant impact of the overall quality of work life elements combined in the dimensions of job satisfaction represented by (promotion, salaries and wages, the nature of work and the environment) and that this effect means that the higher the quality of work life in educational schools, the greater their ability to achieve satisfaction Career. And a set of proposals that are consistent with these conclusions, including: The need to pay attention to the quality of work life by the school administration in Salah al-Din and to create appropriate working conditions that would contribute to achieving job satisfaction.

 

Abstract In this research the problem of resource allocation in Al-Raji Company for soft drinks and juices is studied. The company wants to allocate a number of machines to accomplish a number of tasks to complement the systemic process as it produces several types of juices and soft drinks. If you want to allocate 6 machines, you want 4 different tasks to accomplish these tasks. The machines assigned to each task are subject to failure, and these machines are repaired to return to the production process again. And through the records of the company, the times of failure of the machines were recorded in order to calculate the probability of failure of each machine and then calculate the probability of failure of the tasks, and also the time required for each machine to accomplish each task was recorded. This research aims to determine the minimum expected time to complete all the machines assigned to accomplish their tasks in the company by using the dynamic optimization method and over finite and infinite horizons. And through the results obtained, it was found that the amount of the machines' completion of the tasks became close to each other, but for the first task it takes less time than the rest of the tasks, which makes it the best policy that the company can adopt, then after that the second task and so on for the third and two tasks Fourth in a row. A careful analysis of the situation also revealed that the time it takes for each machine to complete its tasks has been reduced, and that appropriate planning and quick and effective maintenance can enhance the capacity of the machines and thus reduce the time and effort and continue the work of the machines as long as possible, which contributes to reducing the company's costs and thus maximizing the production capacity To increase company profits.

 

Abstract This study was specialized in dealing with the issue of integrating intra-cost management methods to reduce intra-costs in the retail trade sector in Iraq, and this is part of the study that the two researchers were alone in evaluating, as it is the first study dealing with this issue from this aspect in the Iraqi environment (The reference comparison and the target cost method) and a statement of the impact of applying cost management methods to develop the cost system and understand the mechanism of integration between them and ways to strengthen and benefit from them in enhancing the business of the study sample, and enhancing its competitive position in the retail sector in Iraq. Most of the previous studies dealt with one method among several methods and its application to the study sample. In the current study, it will deal with several methods of evident cost management in the retail sector by clarifying the role of methods in reducing internal costs.

 

Abstract The current research aims to diagnose grievance management with the expressed dimensions of (good listening to complaints, ability to deal with workers’ divergent opinions, pointing out points of negative excitement among workers, and developing serious treatments for workers’ suffering and complaints) among the leaders of Kirkuk University, and the questionnaire was adopted as a main tool for collecting the data, and the statistical program (SPSS) was relied on for the purpose of analyzing the data collected from a sample of (128) respondents from the senior and middle administrative leaders in the field investigated, through several descriptive and analytical statistical methods, and in light of the statistical results, a set of conclusions was reached that confirm on the availability of these dimensions and at high levels among the leaders of the organizations in question, the research presented a set of proposals that emphasize the need to enhance the possession of these dimensions and work to adopt them by the leaders of the organization in question in order to achieve the goals of their organization.

 

Abstract The research aims to define the role of emotional intelligence and its impact in enhancing the outstanding performance of a selected sample of employees of the North Refineries Company/Baiji Refinery, The research problem revolves around the organizations' inability to achieve their goals due to the intense competition between the organizations. This led her to adopt new concepts to face these events, including emotional intelligence. A hypothetical scheme was adopted for the research through which the goals and hypotheses of the research were defined, and the researcher used the analytical method in order to reach the results. The questionnaire was as a main tool in collecting data and information related to the field aspect of the research, and the North Refineries Company, Baiji Refinery, was chosen as a field for research and testing its hypotheses. The opinions of 106 employees of the mentioned company were explored, and the study came out with a set of conclusions and recommendations that would enhance the performance of the researched company.

 

Abstract The study aims to diagnose the relationship and the impact between the dimensions of the chameleon organization and the different stages of the customer’s life cycle. 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 the stages of the customer’s life cycle?). 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 stages of the customer’s life cycle as an “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 (62) 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 stages of the customer's life cycle. In addition to the contribution of the sub-dimensions of the main variables in enhancing the stages of the customer life cycle 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 the stages of the customer's life cycle within the industry in which the researched organization operates.

 

Abstract The study aimed to clarify the extent of the relationship of the application of time driven activity based costing TDABC to the quality of accounting information, by relying on the descriptive analytical approach and by identifying a random sample of specialists and workers in (10) different industrial companies in Sulaymaniyah governorate Kurdistan Iraq. The importance of the study stems from its contribution to enriching the scientific content in relation to TDABC and the factors associated with it, as it is one of the contemporary accounting techniques. The study found that: TDABC takes into account cyclical changes and keeps pace with the continuous development of productive activities; there is a significant relationship between TDABC and improving the quality of accounting information through the qualitative characteristics and quality measures of this information. The most important thing that the study recommended: The necessity for economic units to realize the importance of applying TDABC in terms of facing changes and providing efficient and effective information.

 

Abstract The research deals with the impact of health spending on economic growth, the research discusses the most important theoretical literature and previous studies on the impact of health spending on economic growth. The research provides a standard analysis on the relationship of public health spending on economic growth for a sample of 93 countries for the period 2000-2017 using tabular data. The root of unity and joint integration, and then the results of estimating the model parameters using the error correction method and the method of pooled mean group estimator PMGE, which clearly shows the importance of government health spending in increasing economic growth rates and improving per capita income, and the research concludes with a set of conclusions and recommendations Which focuses on the importance of health expenditures, especially public expenditures and calls for an increase in government spending in the h

 

Abstract The issue of independence has received the attention of many economic studies, both internally and externally, due to the great role that the central bank plays in achieving monetary stability on the one hand and achieving economic stability on the other. From this point of view, we find that most countries of the world worked on the independence of their central banks, and some of them worked on Amending its laws in order to increase the independence of its banks so that the Central Bank gets rid of dependence on the government. The Central Bank of Iraq obtained its independence under the new Law No. 56 of 2004, as it expressed historical eras that inherited financial losses that the country has suffered and continues to suffer from, such as the problem of high exchange rates for the dollar In front of the dinar, and according to the new law, the Central Bank was made an institution independent of the executive authority in accordance with the provisions of Law (56) that the Iraqi government legislated. It concluded with a number of conclusions, the most important of which are: The Central Bank achieved through its use of the currency sale window an improvement in the exchange rate of the Iraqi dinar against the US dollar, which achieved monetary stability. At the beginning of the period the exchange rate was (1353) dinars per dollar, while at the end of the study period it reached (1190) dinars per dollar

 

Abstract The Republic of Sudan being a developing Country, confronted with various economic constraints and obsticals leading to increasing rates of inflation and higher unemployment levels, coupled with limited job opportunities opened for graduates, with their increasing number yearly. This phenomenon becomes a social problem necessitating an immediate intervention with policy measures to mitigate its negative implications, hence, the selection of the study topic is justified on this ground with the aim of fulfilling certain objectives, namely:1. Evaluation of financial experiment to business Incubators in Sudan University of science and technology so as to check the effectiveness of this finance as far as tackling the problem of unemployment among the graduates is concerned. 2. Suggesting measures to mitigate the negative implications related to micro finance in general and business incubator in particular.Fulfilling the above stated objectives, the study used descriptive and case study methods, supplemented with researcher’s observation, depending on secondary data obtained from different sources. Finally, one of the notable findings ascertained by the study is that, the finance directed to incubators contributed enormously to its success and provision of employment and training to graduates. Lastly, the study suggested to the administration of the University to reassess and rectify the deviations in the performance of the project and simultaneously expand the idea of Incubators by establishing a business Complex containing various projects related to different fields with the purpose of providing employment and training, persistently and consistently to graduates, besides extending essential services to local community in general.