Tikrit Journal of Administration and Economics Sciences (TJAES)

From Archive, Vol. 17, No. 53, Part (2): 71-89 https://buff.ly/4eyU6zu The Impact of Strategic Response across Organizational Capabilities on Competitive Choice: An Analytical Study of the Views of a Sample of Managers in Asiacell Mobile Communications Company in Iraq Abstract: The current research aims to discover the influential relationships of the strategic response through organizational capabilities in competitive choice in the researched company. The research problem is represented in several questions, including the extent of the strategic response through organizational capabilities in determining the competitive choice in the researched company? While the research adopted the descriptive and analytical approach. Mobile telecommunications companies in Iraq defined the field of study. The study population was represented by the Asiacell Mobile Communications Company the main branch in Sulaymaniyah. As one of the largest mobile communications companies in Iraq. The study was applied to an intended sample of (80) A director in the upper and middle management represented (the general manager, assistant general manager, and some members of the board of directors, department directors, and people officials) in the researched company, and the questionnaire was the main tool in data collection, and in order to process the data, many statistical methods were used, and the most prominent results The findings of the research are the interest of the researched company in responding to changes through its available organizational capabilities as an indicator of great importance in determining the type of competitive choice.

From Archive, Vol. 17, No. 53, Part (2): 53-70 https://buff.ly/4esjO8I The Role Of The Strategic Lens In Achieving Creative Intelligence - An Analytical Study Of The Views Of A Sample Of Administrative Leaders And Teachers In Some Iraqi Universities Abstract: The research aims to formulate strategic plans in the researched faculties according to the holistic view, which is emphasized by the strategic lenses. The research problem is represented by the following questions: Is there a significant correlation between the strategic lens and creative intelligence at the macro level and at the level of research variables? Is there a moral effect of the strategic lens in achieving creative intelligence at the macro level and at the level of research variables? The research community includes a group of scientific colleges in the universities of Mosul, Tikrit, and Kirkuk, and the research sample is the teaching staff and administrative leaders in those colleges. The research was based on two main hypotheses, and sub-hypotheses branched out from them representing the correlation and influence relationships between the variables. The electronic questionnaire which is prepared according to the five-point Likert scale is used in the collection of data, which was built by the researcher and presented to a group of arbitrators to consolidate its paragraphs. The Descriptive and analytical method is used in presenting and analyzing data. The research comes out with several results, the most important of which are that strategic lenses increase the sobriety of the proposed solutions and provide strategic options that are more appropriate to the colleges environment and their organizational reality.

From Archive, Vol. 17, No. 53, Part (2): 37-52 https://buff.ly/3XPMza7 Financial statements and the reasons for their inability to express the reality of the financial situation Abstract: The current study focused its attention on the ability of the financial statements to express this because of their strong role in making investment decisions and achieving the goals of all stakeholders. As the problem of the study was concentrated in some questions, including whether the financial statements reflect the reality of the establishment’s financial situation or are they not expressive the fact of the financial situation in the first place. Also the problem centered in knowing whether there is credibility in the financial statements or not, as for the aim of the study is to define the concept of financial statements and research the most important reasons for the lack of credibility of the financial statements and their ability to express the truth of the financial situation. The research consisted of four axes, where the first axis represented the financial statements and the ability to express while the second axis represented the effect of different measurement alternatives on the reliability of the financial statements, while the third axis represented the practical side and the fourth axis represented the conclusions and recommendations. The research concluded with a set of conclusions and recommendations and the most important conclusions are that criticism of the financial statements has a significant impact on reducing their credibility and that the financial statements do not completely express the reality of the financial situation. A special model for raising the ability of financial statements to express, as well as addressing weaknesses in the financial statements by companies, as well as using fair value in evaluating fixed assets instead of historical cost, which is one of the most important weaknesses in the financial statements.

From Archive, Vol. 17, No. 53, Part (2): 20-36 https://buff.ly/4dfwrTG Role of Cost Measurement in Small Industries Products Pricing Under Corona Pandemic Abstract: The research aimed to show the importance of analyzing cost data in helping to rationalize pricing decisions and the need to rely on scientific cost approaches in analyzing information on bread production costs as a strategic commodity in order to manage prices. The research adopted the descriptive and analytical approaches to build a general framework through which the research hypotheses and the achievement of its objectives are tested by relying on available theoretical data and those obtained from the field of study by conducting personal interviews and contacts with workers in the bread industry. The research sample was chosen, which is a group of Baghdad bakeries (intentionally), which were distributed in different regions. The research reached a set of conclusions, the most important of which was: The authorities concerned with price control have not paid any attention to analyzing the cost data of producing foodstuffs in general and bread in particular with the aim of determining the cost of the produced unit, on which the price of the produced unit is determined. The most important thing recommended by the research is; That there is of utmost importance to analyze the data of production costs of food products, especially bread, because of the importance of this in calculating the cost of the produced unit, on the basis of which the selling price and profit of the produced unit are determined.

From Archive, Vol. 17, No. 53, Part (2): 1-19 https://buff.ly/3TE03mC Reporting Service Performance Information in Iraqi government units according to IPSAS-RPGs Applying to the Directorate of Water Resources Nineveh Abstract: The research aims to present a model for reporting on the performance of services in accordance with the Guide to Recommended Practices RPG3. The research adopted both descriptive and analytical approaches for the purpose of achieving the objectives of the research and testing their hypotheses by studying and analyzing what has been written about its variables in references, books, researches and Arab and foreign periodicals. Up to building the proposed model to report on the performance of government units for their services and testing the model by applying it to the research sample. The research concluded with a number of conclusions the most important of which are: The scientific application has proven the possibility of preparing the financial statements of the Iraqi government units in accordance with international accounting standards in the public sector. By adopting the instructions of the decentralized government accounting system and the financial statements, statements and analytical data it provides. Thus providing the requirements for reporting the performance of services according to IPSAS-RPG3.

From Archive, Vol. 17, No. 53, Part (1): 532-560 https://buff.ly/4ey5vQk Economic measurement of the impact of the knowledge economy on international trade exchange in selected countries for the period (1995-2019) Abstract: The research focused on measuring and analyzing the impact of knowledge-based economy indicators on the international exchange of selected countries in the World Trade Organization, and annual data for the period (1995-2019) were used, and the method of joint integration can be applied using the Autonomous Distributed Deceleration Model (ARDL). The research concluded, and after testing the stability of the time series for the variables studied in the research using the Extended Dicke Fuller Unit Root (ADF) and Philip Peyron (PP) tests. The stability of some variables at the level I (0) and some variables were stable at the first difference I (1) and there are no integrated variables of the second order I (2), and therefore the joint integration methodology can be applied using the ARDL model. The research also concluded that the results of the short-term relationship according to the joint integration model of the studied countries and the estimated variables varied, as follows: The variable (X1) has a positive sign for Germany and Singapore, meaning that this variable directly affects the dependent variable (Y), while the signal was negative in Japan, meaning that the effect of this variable is negative for the dependent variable. As for the variable (X2), its sign was positive in Japan and Singapore, while the sign appeared negative in Germany. As for the variable (X3), its signal was positive in Germany, while the signal was negative in Japan and Singapore. In other words, the three variables did not coincide with the economic hypothesis that these variables positively affect global exports, so their signals varied from one country to another. The results also showed that the parameter CointEq (-1) was negative and significant, meaning that the short-term imbalance or deviation in the explanatory variables in the previous year to the current year is corrected and it fulfills the necessary and sufficient condition for the long-term relationship between the variables. Except for Germany was positive Signal and moral, and this does not fulfill the necessary and sufficient condition. As for the long-term relationship, it showed that the relationship of independent variables is not significant in the relationship with the dependent variable, that is, it does not have a long-term effect, so we accept the null hypothesis (H0) (the absence of co-integration "long-term equilibrium relationship" between the variables), except in Singapore. Significant and alternated between negative and positive, that is, it has a significant effect according to the sign of the parameter of the ............

From Archive, Vol. 17, No. 53, Part (1): 515-531 https://buff.ly/3ztCshJ The effect of some monetary policy variables in attracting foreign direct investment in Iraq for the period (2004-2018) Abstract: The study aims to identify the performance of monetary policy and direct foreign investment in Iraq. To identify the effect of the variables of that policy on foreign direct investment through the use of a descriptive approach and analysis to know the impact of monetary policy on foreign direct investment and whether this effect is negative or positive. Then to work on remedying it since foreign direct investment (FDI) is an important variable to improve capital formation in the host country and increase capital for local investors, which made most countries exert efforts to attract foreign direct investment. This study tries to ascertain the effect of some of the monetary policy variables on attracting foreign direct investment in Iraq. To achieve this goal annual time series extending from 2004 to 2018 was used. By presenting a standard model by conducting a test each of the Extended Dick Fuller (ADF) test and the Phillips Perron Test (PP) and knowing the relationship of co-complementarity using the methodology of Bound test between foreign direct investment and monetary policy variables (inflation rate, exchange rate, interest rate rate). Estimating the relationship in the short term using the ARDL autoregressive model, and knowing the causal relationship between the independent variables and the dependent variable (FDI). The results show that there is a negative and positive effect on some of the monetary policy indicators used by the researcher. For the positive effect, it concerns the inflation rate and interest rate indicators, as its affect, s on foreign direct investment in Iraq by (1.485) and (0.18414) respectively. The negative impact was for the rate index The exchange rate, as its effect on foreign direct investment in Iraq was (-0.00024), as well as the results show the lack of joint integration between the variables of monetary policy and foreign direct investment in Iraq. Through the Cranger causality test, the results confirm that there is no causal relationship between the variables of monetary policy and direct foreign investment in Iraq. For the most important recommendations, it was to create an attractive investment environment for foreign direct investment, to facilitate the licensing of investment projects, to work to achieve greater independence of monetary policy and to follow a monetary policy that contributes to achieving an appropriate and appropriate investment environment for direct foreign investment.

From Archive, Vol. 17, No. 53, Part (1): 497-514 https://buff.ly/47DNFsD The Role of Strategic Thinking Elements in Building Organizational Ambidexterity/Analytical Study of Managers' Opinions in Samarra pharmaceutical laboratory Abstract: The research dealt with the topic of strategic thinking and its ability to build Organizational Ambidexterity in the Samarra Medicines Laboratory. The research aimed to determine the level of strategic thinking and Organizational Ambidexterity among managers in the researched field to determine the nature of the relationship and the effect between strategic thinking and organizational ambidexterity in the researched field. In pursuit of the research objectives, a group was adopted among the hypotheses centered on the existence of two moral correlations and influences between strategic thinking and Organizational Ambidexterity in terms of its dimensions (systemic thinking, future direction of time, intelligent approach to opportunities, creative problem-solving). The research relied on the descriptive and analytical approach in presenting and discussing data, and using a group of statistical methods. The data of the practical aspect was analyzed, which included an analysis of the answers and opinions of the (40) managers surveyed in the field investigated, as well as an analysis of the statistical relationships between the research variables. A set of conclusions were reached, the most important of which is a significant impact of strategic thinking on Organizational Ambidexterity. What this means is that adopting strategic thinking in all its dimensions contributes to achieving righteousness Regulatory capacity in the field researched.

From Archive, Vol. 17, No. 53, Part (1): 486-496 https://buff.ly/3Ztf52x Evaluating the strategic decisions in the Iraqi company for the manufacturing and marketing of dates through its financial performance for period (2014-2018)/an applied study Abstract: The aim of the study is to demonstrate the importance of strategic decisions in the Iraqi company for the manufacturing and marketing of dates Based on financial performance through the follow-up of financial reports published in the Iraq Stock Exchange for the period (2014-2018) as one of the Iraq companies. To achieve the goal of the study has collected data for five years and analyzed in a quantitative manner through financial analyzes (financial ratios) and according to the trend analysis or time series analysis to reach and know the company's performance in its actual form that reflects its strategic decisions. The study found that the financial performance of the Iraqi company for the manufacture and marketing of dates was poor for the five years studied which in turn reflects the weakness of the strategic decisions taken there as a reflection of the levels of financial performance for the five years studied despite their profitability.

From Archive, Vol. 17, No. 53, Part (1): 468-485 https://buff.ly/4ewsM58 The Impact of Electronic Management Elements on Achieving Information Quality InfoQual An Analytical Descriptive Study in Nineveh Traffic Directorate Abstract: The current research aims to highlight the role that the elements of electronic management practiced in the various sections of traffic systems affect in achieving quality in the information provided by those systems. By relying on the descriptive and analytical approach to extracting, interpreting and analyzing results according to the deductive approach that begins with interpretation from the general to the specific By designing a questionnaire as a tool in measuring that relationship. The research included 153 questionnaire forms that were distributed to employees in the Nineveh Traffic Directorate out of a total population of 947, and the sample that represented it included the above number to ensure a true representation of the community, in order to reach the real goal of the research. The research found that the greatest impact of electronic management is on fact-based quality because the facts require relying on the statistics that are available in the Traffic Directorate as a basis for the creation and development of its activity to keep pace with the increase in demand for the traffic services it provides. The current research recommended that organizations are moving rapidly towards electronic management, which requires taking the elements presented by the research as the necessary infrastructure to achieve quality in information. The current research is an applied theoretical research that depends on analyzing attitudes towards two relatively recent variables (electronic management and its effect on the quality of information) and in their application in an organization in which studies are conducted (Traffic Directorate) and this is a scientific addition in the field of management science, its interpretation and analysis.