Tikrit Journal of Administrative and Economic Sciences
type: channel
description: Tikrit Journal of Administrative and Economic Sciences (Tikrit J. Admin. Econ. Sci.)is a scientific and open-access journal, and all content of the journal is available for readers free of - charge immediately upon publication. A double-blind peer-reviewing system is used to assure the publication's quality. Tikrit Journal of Administrative and Economic Sciences start on 2005, and now publishe 4 issues per year and publishes original articles, review papers, and case reports in the fields of administration and economics files. Tikrit Journal of Administrative and Economic Sciences Publishing publishes under the Creative Commons Attribution 4.0 International (CC-BY) license. We are using Turnitin to prevent plagiarism and ensure the originality of our submitted manuscripts. Print ISSN: 1813-1719 Online ISSN: 3006-9149
publisher: Tikrit University
language: en-US
publication name: Tikrit Journal of Administrative and Economic Sciences
issn: 1813-1719
copyright: THIS IS AN OPEN ACCESS ARTICLE UNDER THE CC BY LICENSE http://creativecommons.org/licenses/by/4.0/
items: The effect of organizational policies on professional productivity: Field study on the State Company for Drugs Industry and Medical Appliances - Samarra
items: https://www.tjaes.org/index.php/tjaes/article/view/2465
items: The impact of the relationship between marketing orientation in the banking sector and sustainable competitive advantage: Research on Iraqi banks operating in Baghdad Governorate
items: The Role of Knowledge Creation Areas in Building Dynamic Capabilities Through Inimitable Strategic Resources: An Analytical Study in Dora Oil Refinery
items: The impact of credit risk management on the financial performance of Iraqi commercial banks: An applied case on a sample of commercial banks in Baghdad
items: The role of strategic leadership enhancing the effectiveness of applying dynamic capabilities of employees: An Analytical Study in the Ministry of Higher Education and Scientific Research
items: The role of human resources management Practices in enhancing high performance of business organizations: An Analytical study in Asiacell Communications Company
items: The role of human resource management strategies in Enhance organizational improvisation A field study in the General Directorate of Education in Salah al-Din Governorate/Iraq
items: Organizational Identity and Its Role in Achieving Organizational Pride: An Exploratory Study of the Opinions of a Sample of Faculty Members from Several Colleges at the University of Duhok
items: Artificial Intelligence and its Role in Promoting Sustainable Development from the Perspective of Employees at the Iraqi Ministry of Planning (Japan as a Model)
items: Estimating and analyzing the impact of human capital on the digital economy in the UAE and Saudi Arabia for the period 2008-2023
items: Partial Manufacturing System is an Introduction to Enhancing the Production System: An Applied Study of the Opinions of a Sample of Workers at The Mosul Iron and Steel Company
items: The Impact of Environmental Auditing on Improving Disclosure of Sustainability Indicators in Integrated Reports: An Applied Study in Some Iraqi Industrial Companies
items: The Impact of Financial Structure on the Relationship Between Audit Fees and Earnings Management Practices - An Empirical Study on A Sample of Companies Listed on the Iraq Stock Exchange
items: Applying Programme and performance budgeting to Enhance Planning and Control in Governmental Institutions: An Analytical Study in Salah al-Din Education Directorate
items: https://www.tjaes.org/index.php/tjaes/article/view/2219
items: The Impact of Life Cycle Costing Technique on Cost Reduction: An Applied Study in Jarstein Industrial Company, Duhok Governorate
items: The impact of insurance companies' commitment to implementing disclosure and transparency rules on governance principles: A case study on a sample of Iraqi insurance companies 2024
items: Investment risk analysis in emerging markets using artificial intelligence techniques
items: Examining the Impact of Islamic Banking Products on the Profitability of Conventional Banks: An Analytical Study of Conventional Banks with Islamic Windows in the United Arab Emirates
items: A statistical study to identify the most important factors affecting depression in Erbil Governorate using factor analysis
items: The Impact of Cash Flow on Firms' Financial Sustainability: An Applied Study on Joint Manufacturing Companies in Iraqi Securities
items: The Impact of Social Media Marketing on Consumer Purchasing Decisions: Study Survey of customer feedback in shopping malls and e-commerce stores in Iraq
items: Optimal allocation of Production Resources in Farms of Prolific Wheat Varieties: A study in Diyala Province - Iraq for the 2023 season
items: The Role of the Green Economy in Supporting Sustainable Economic Development in Iraq: An Analytical Study (2000-2024)
items: Yellow Corn Production in Iraq: An Economic & Statistical Study, For the Period 2007-2023
items: Evaluating the Effectiveness of Financial Analysis in Improving Investment Decisions in the Iraqi Banking Sector
items: The Impact of Lifestyle and Demographic Factors on thyroid Cancer Incidence Using a Probit Regression Model

The effect of organizational policies on professional productivity: Field study on the State Company for Drugs Industry and Medical Appliances - Samarra
type: item
description: The study aimed to identify the role that organizational policies play in improving professional productivity, in the General Company for the Pharmaceutical Industry in Samarra, relying on a set of dimensions of the independent variable organizational policies represented by (flexibility of responsibilities, technological development, and sustainable vision) and the dependent variable is professional productivity. The researcher also used the descriptive analytical method. The questionnaire was also used as a study tool using a random sampling method, and (200) questionnaires were retrieved. The researcher used a number of statistical methods in SPSS to present and analyze the results of the study. It concluded that there is a significant positive correlation between organizational policies and professional productivity, and their dimensions together explain 70.5% of changes in professional productivity. Accordingly, the study recommends the necessity of holding programs, seminars, and awareness sessions for employees with the aim of making them aware of the concept of organizational policies and the extent of the seriousness of their negative application and its impact on various aspects of the organization and thus on the professional productivity of employees.
creator: Omer Ahmed Kadhum
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 1
ending page: 17
doi: 10.25130/tjaes.21.71.1.1

https://www.tjaes.org/index.php/tjaes/article/view/2465
type: item
title: Studying The Impact of Investment in Renewable Energy Infrastructure On Solar Energy Consumption, taking into Account the Role of Human Capital, Financial Development, And Energy Policy in The Arab Gulf Countries Using The PSTR Method
description: The rapid growth of renewable energy, particularly solar energy, as a clean, sustainable, and affordable source of energy, particularly in developing countries and the Gulf region, which enjoy high solar radiation and sufficient financial resources, has provided an important opportunity to reduce dependence on fossil fuels and move towards a low-carbon economy. This study uses a smooth transition regression (PSTR) model to examine the factors influencing solar energy consumption in the Gulf Cooperation Council (GCC) countries. The results show that the minimum investment threshold in renewable energy infrastructure is approximately (4.25%), and that the impact of investment on renewable energy consumption beyond this level becomes positive and significant. Improved energy policies, human capital development, the impact of climate change, and financial developments are all factors that significantly increase renewable energy consumption. The findings underscore the importance of initial investment commitment and coherent policy frameworks to accelerate the adoption of clean technologies in the region. Ultimately, this study demonstrates that integrating economic, social, and environmental factors into energy strategy formulation can pave the way for the transition to sustainable development and achieving carbon dioxide reduction goals.
creator: Osama Abdelsalam Jothr
creator: Anas Dheyab Salim
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 18
ending page: 32
doi: 10.25130/tjaes.21.71.1.2

The impact of the relationship between marketing orientation in the banking sector and sustainable competitive advantage: Research on Iraqi banks operating in Baghdad Governorate
type: item
description: The study aimed to find out the relationship between marketing orientation and sustainable competitive advantage in the banking sector, as the study model was built on the basis of the literature of previous studies. The study used the descriptive analytical approach, and in order to achieve the objectives of the study a questionnaire was designed as a main tool for collecting primary data by using a non-probability convenience sample. There were (160) questionnaires distributed, of which (150) were recovered by (90%).The Structural Equation Modeling (SEM) and Path Analysis were used to test its hypotheses, where the study has indicated that there is a direct positive effect between marketing orientation and sustainable competitive advantage (uniquity), as well as a there is negative effect between marketing orientation and sustainable competitive advantage (responsiveness). The study advanced a group of recommended.
creator: Numan Monther Wardi
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 33
ending page: 48
doi: 10.25130/tjaes.21.71.1.3

The Role of Knowledge Creation Areas in Building Dynamic Capabilities Through Inimitable Strategic Resources: An Analytical Study in Dora Oil Refinery
type: item
description: The study sought to identify the impact of knowledge creation spaces in building dynamic capabilities through non-imitable strategic resources, in an analytical study using the descriptive analytical approach to achieve this goal. The study population was represented by (189) workers in the Middle Refineries Company/Dora Refinery, and data were collected using a questionnaire as a primary tool. The study concluded that the dynamic capabilities in the studied company are affected by knowledge creation spaces, as adopting these spaces contributes to enhancing the ability to adapt and innovate in the changing business environment. The results also showed that this effect is magnified by the presence of non-imitable strategic resources, the dimensions of which include material uniqueness, causal ambiguity, social complexity, and path dependency. This indicates that companies' possession of unique strategic resources that are difficult for competitors to imitate will enable them to develop their dynamic capabilities and respond flexibly to the changes surrounding them. Thus, the study emphasizes the importance of companies' understanding of how to adopt and employ knowledge creation spaces, which enhances the building of sustainable and non-imitable strategic resources, which contributes to increasing their dynamic capacity and achieving a sustainable competitive advantage.
creator: Ibraheem Mohammed Abd
creator: Hatem Ali Abdullah
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 49
ending page: 69
doi: 10.25130/tjaes.21.71.1.4

The impact of credit risk management on the financial performance of Iraqi commercial banks: An applied case on a sample of commercial banks in Baghdad
type: item
description: The aim of the research is to identify the impact of credit risk management measured by the natural logarithm of total credit facilities on the financial performance measured in a set of financial ratios: return on assets return on equity, return on per share, return on deposits, and the return on available funds, in a sample of Iraqi commercial banks operating in Baghdad, during the period (2017-2022). In order to achieve the research objective, the analytical descriptive approach was used based on the quantitative method of data collection, which included Iraqi banks' financial statements. The research found: there is a reverse and meaningful correlation between credit risk management and return on equity, return on share and per capita, return on deposits and return on available funds. Credit risk management has a moral impact on return on equity, return on per share, return on deposits and return on available funds.
creator: Ghadah Hammad Smran
creator: Maher Ghazal
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 70
ending page: 83
doi: 10.25130/tjaes.21.71.1.5

The role of strategic leadership enhancing the effectiveness of applying dynamic capabilities of employees: An Analytical Study in the Ministry of Higher Education and Scientific Research
type: item
description: The current research aims to identify the levels of strategic leadership among employees in the Ministry of Higher Education and Scientific Research, and the extent of its impact on the dynamic capabilities of employees to maintain the primary goal for which the ministry was established, as it deals with outputs that are difficult to measure, which is knowledge in light of rapid technological developments. In order to determine the facts according to the opinions of the researched sample, practical data were collected and a questionnaire was designed based on ready-made scales. The questionnaire was distributed to a random sample of (50) individuals who work in senior and middle leadership positions within the organizational structure of the ministry. In order to analyze the questionnaire and extract results from it, the program (SPSS V.26) was used, and a number of statistical methods were used, including the arithmetic mean, median, standard deviation, and confirmatory factor analysis. The research reached a number of results, the most important of which is that there is agreement by the research sample that the leadership in the ministry has high ethical practices, as this was reflected positively on the performance of the ministry. Therefore, the researcher recommends the necessity of enhancing ethical practices in leadership to achieve a work environment based on integrity and trust in a way that enhances institutional performance, by preparing a charter The Ministry’s code of ethics includes the principles and values that govern leadership behavior, making it more accurate in achieving the goals set by the Ministry in its future vision.
creator: Sinan Fadhel Hamad
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 84
ending page: 103
doi: 10.25130/tjaes.21.71.1.6

The role of human resources management Practices in enhancing high performance of business organizations: An Analytical study in Asiacell Communications Company
type: item
description: The research aims to measurement the role of human resources management in its dimensions (attraction and appointment, training and development, motivation, performance evaluation) in high performance in its dimensions (openness and orientation towards work, long-term orientation, continuous improvement and renewal, employee quality) in Asiacell Telecommunications Company, Therefore, the research was launched from a research problem represented by a main question: “What is the role of human resources management in enhancing high performance at Asiacell Telecommunications Company?” Aiming to identify, diagnose and analyze both the correlation and influence relationship between human resources management and high performance at Asiacell Telecommunications Company. The researcher used the questionnaire as a main tool for collecting data, and the research relied on the descriptive analytical approach by deriving hypotheses and testing them using the (SPSS) statistical program, then processing the data obtained from the sample size of (85) individuals from specialists and employees in all departments of Asiacell Telecommunications Company using various statistical means and tools.
creator: Ahmed Fadel Madhi Hamid
creator: Bilal Kamel Awda
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 104
ending page: 125
doi: 10.25130/tjaes.21.71.1.7

The role of human resource management strategies in Enhance organizational improvisation A field study in the General Directorate of Education in Salah al-Din Governorate/Iraq
type: item
description: The current study aims to identify the role of human resources management strategy in organizational improvisation in the General Directorate of Education of Salah al-Din, within the framework of the study problem represented in "What is the role of human resources management strategies in its dimensions (human resources preservation strategy, cooperation strategy, restructuring strategy, outsourcing strategy) in organizational improvisation in its dimensions (intuition, solution building, adaptation, learning, creativity), and using the descriptive analytical approach, and the study sample consisted of (235) individuals working in the headquarters of the Diwan of the Directorate of Salah al-Din, the Directorate distributed to them questionnaires, and (200) of them were valid for analysis. The study reached a set of results, the most important of which is the existence of a statistically significant correlation between human resources management strategies in organizational improvisation, in addition to a set of recommendations, the most important of which is the need to work on providing an appropriate work environment to implement human resources management strategies in bodies and organizations efficiently and effectively by using all methods and means that help achieve this, which contributes to increasing performance levels.
creator: Omar Abdul Ghafour Razouki
creator: Amina Omran
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 126
ending page: 141
doi: 10.25130/tjaes.21.71.1.8

Organizational Identity and Its Role in Achieving Organizational Pride: An Exploratory Study of the Opinions of a Sample of Faculty Members from Several Colleges at the University of Duhok
type: item
description: This research aimed to investigate the impact of organizational identity on fostering organizational pride. Employing a descriptive-analytical methodology, the study utilized a questionnaire as the primary data collection tool to achieve its practical objectives. Questionnaires were distributed electronically and randomly to a sample of faculty members from various colleges at the University of Duhok, resulting in a response rate of 60%, with valid forms available for analysis. A range of statistical techniques was applied to process the data, analyze the questionnaire responses, and test the research hypotheses, with data analysis conducted using SPSS software (version 26). The findings revealed a significant impact of organizational identity, as a collective construct, on organizational pride. Additionally, a strong correlation was identified between the two variables. The study recommended that the management of the University of Duhok actively encourage and inspire senior leadership and faculty members to embrace and adhere to the principles of organizational identity, fostering administrative and behavioral practices that reinforce its strength. It also highlighted the importance of cultivating loyalty and a sense of belonging among faculty, establishing shared values and objectives between individuals and the institution to enhance organizational pride, and supporting faculty enthusiasm to achieve institutional goals.
creator: Shiler Abdulrahman Ali Mohammed
creator: Bayan Mohammed Tahir M. Salim
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 142
ending page: 162
doi: 10.25130/tjaes.21.71.1.9

Artificial Intelligence and its Role in Promoting Sustainable Development from the Perspective of Employees at the Iraqi Ministry of Planning (Japan as a Model)
type: item
description: The study aimed to explore the level of artificial intelligence and sustainable development, and to determine the significance of the impact of artificial intelligence on sustainable development, using Japan as a model, from the perspective of employees at the Iraqi Ministry of Planning. The study employed a descriptive-analytical methodology and included a sample consisting of employees at the Ministry, including staff members, deputy heads of departments, department heads, and directors and their deputies. The findings revealed that the level of artificial intelligence in Japan is high across all domains except for cybersecurity and data protection, which was found to be at a moderate level. Similarly, the level of sustainable development was generally moderate, except in the domain of economic development, which scored higher. The study also found a statistically significant impact of artificial intelligence and its various domains on sustainable development, with Japan as a reference model. Among the key findings, the study indicated that artificial intelligence contributes to improving the management of natural resources through the analysis of big data and the provision of accurate forecasts, leading to more sustainable use of these resources. Based on these results, the study recommends the importance of expanding the development of the necessary infrastructure to support the broader application of artificial intelligence programs across all fields and sectors, in a way that contributes effectively to achieving the goals of sustainable development.
creator: Hamoud Saad Mahmeed Helou Al-Jubouri
creator: Rasha Abdelaziz Ismail Al-Badri
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 163
ending page: 181
doi: 10.25130/tjaes.21.71.1.10

Estimating and analyzing the impact of human capital on the digital economy in the UAE and Saudi Arabia for the period 2008-2023
type: item
description: The research aims to study the importance of human capital and its role in creation a qualified and specialized workforce in improving the performance of the digital economy, with the help of gulf countries as (UAE, Kingdom of Saudi Arabia, this study started from hypothesis include that there is a long-term relationship between human capital and the digital economy. To verify the validity of this hypothesis or its deficiency, the research relied on the use of the model of Alpanel by small squares, normal, dynamic(PDOLS)based on the program Evews-12, and the search reached to there is a common integration between human capital and digital economy. In other words, there is a long-term equilibrium relationship between these indications. This study recommends a necessity to take attention to the development of human abilities because they represent the most important element and the main factor for digital transformation required to increase the contribution to the domestic of global gross product.
creator: Rana Dheyaa Ahmad
creator: Mokheef Jasim Hamad
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 182
ending page: 199
doi: 10.25130/tjaes.21.71.1.11

Partial Manufacturing System is an Introduction to Enhancing the Production System: An Applied Study of the Opinions of a Sample of Workers at The Mosul Iron and Steel Company
type: item
description: The current research aims to highlight that the continuous change in the industrial and production environment requires companies to have the ability to adapt quickly and effectively in order to respond to these changes and gain a competitive advantage in local markets. The partial manufacturing system is an approach that focuses on improving and developing production by dividing the production process into smaller, individually manageable parts. This is done to reduce costs, improve quality, and increase efficiency, which includes improving workflow, organizing task distribution more efficiently, and applying flexible production techniques to meet the changing market needs. Hence, the research problem arises with the research question: "Can the partial manufacturing system be considered an entry point to enhance the production system?" At the Mosul Iron and Steel Company, a sample of 125 questionnaires was conducted, 13 of which were excluded as invalid, and 112 valid questionnaires were analyzed. The analysis was conducted using the statistical software SPSS V.25 and PLS-Smart 3 to reach the research results. The study results showed a positive impact on improving production efficiency and facilitating quality control processes. Additionally, the system contributes to reducing waste and increasing production flexibility, which helps the company respond more quickly to market demands. Furthermore, the importance of providing continuous training for workers to use the new system and develop the necessary technical skills to maximize the benefits of applying the partial manufacturing system was emphasized.
creator: Heba Mohamed Hussein
creator: Ibtisam Ismail Hanna
creator: Adnan Mustafa Al-Sanjari
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 200
ending page: 219
doi: 10.25130/tjaes.21.71.1.12

The Impact of Environmental Auditing on Improving Disclosure of Sustainability Indicators in Integrated Reports: An Applied Study in Some Iraqi Industrial Companies
type: item
description: The study aims to examine the impact of the relationship between the role of environmental auditing in improving performance and enhancing the disclosure of sustainability indicators in financial reports, the relationship between environmental auditing and performance control, and the relationship between improving the disclosure of sustainability indicators in financial reports and performance control. A random sample was selected, consisting of 115 managers and employees who possess the necessary information regarding the study topic in Iraqi industrial companies. For the purpose of achieving the study's objectives and testing its hypotheses, 96 responses were retrieved, which were deemed ready for analysis. The study found a correlation between improving the disclosure of sustainability indicators in financial reports and performance control, with a strong correlation coefficient value of (0.732**), which is statistically significant at the significance level of (0.00). This correlation indicates that improving the disclosure of sustainability indicators in financial reports has a good ability to predict performance control. The study also revealed that environmental auditing contributed to performance improvement, and it helped improve the disclosure of sustainability indicators in financial reports. The standardized weight value for this relationship was (0.809), with a standard error of (0.010) and a critical value of (80.900), settling at an explanatory value of (0.813) of the factors that limit the mechanisms of performance control. The study recommends developing accounting disclosures related to environmental performance within sustainability reports in a way that accurately reflects the true profits with full transparency by introducing new indicators. This would help meet the stakeholders' needs and serve as an innovative step in improving sustainability reports. Furthermore, laws and regulations related to environmental auditing should be enacted to ens…
creator: Ammar Abdelkader Atta
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 220
ending page: 236
doi: 10.25130/tjaes.21.71.1.13

The Impact of Financial Structure on the Relationship Between Audit Fees and Earnings Management Practices - An Empirical Study on A Sample of Companies Listed on the Iraq Stock Exchange
type: item
description: This study seeks to analyze and examine the impact of the financing structure on the relationship between audit fees and earnings management practices among firms listed on the Iraq Stock Exchange. To achieve the research objectives, an applied methodology was employed, grounded in quantitative mathematical analysis and evaluation. Data were collected from the annual financial statements of companies listed on the Iraq Stock Exchange, along with the official market bulletins, covering the period from 2010 to 2023. The study sample comprised 13 joint-stock companies, selected based on specific eligibility criteria and their compliance with the study’s requirements. The findings revealed a significant influence of the financing structure on the relationship between audit fees and earnings management. Specifically, the financing structure—represented by financial leverage—was found to moderate this relationship, such that the negative effect of audit fees on earnings management was more pronounced in firms with high financial leverage. This suggests that companies with greater reliance on debt financing face heightened litigation risk, prompting auditors to undertake more extensive audit procedures to mitigate such risks, which in turn leads to increased audit fees. Based on these findings, the study proposes several recommendations. Chief among them is the need for corporate boards of directors to strengthen governance mechanisms—particularly by enhancing the independence of audit committees. This is essential to ensure that decisions related to audit fee determination are subject to rigorous oversight, with careful consideration of the role played by the financing structure. Such measures are expected to promote transparency and fairness in fee determination and to reduce the potential for earnings management practices driven by financial pressure.
creator: Hozheen Abdulazeez Hassan
creator: Nawzad Khudhur Saeed
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 237
ending page: 272
doi: 10.25130/tjaes.21.71.1.14

Applying Programme and performance budgeting to Enhance Planning and Control in Governmental Institutions: An Analytical Study in Salah al-Din Education Directorate
type: item
description: This study addresses the importance of applying programme and performance budgeting (PPB) as a tool to improve planning and oversight in government institutions, with a focus on the Directorate General of Salahuddin Education. The study highlights the challenges faced by Iraqi institutions in costing and budgeting, and highlights the importance of involving all administrative sections in the budget preparation process. A questionnaire was used to collect data from a sample of 75 participants from accountants, auditors of the Directorate General of Salahuddin Education. The data was analyzed using SPSS software. Results showed that the application of the performance budget enhances the effectiveness of planning, with the overall average value of 3.79. Performance budget also strengthens control tools, with the overall average at 4.08. The study also recommends a whole range of suggestions, including stakeholders' engagement, training programmes for staff on the accounting aspect, the adoption of new techniques that support digital transformation associated with the accounting system, and periodic evaluations to ensure effective application over government expenditure.
creator: Ahmed Fadhil Saleh
creator: Samir Emad Shaban
creator: Ammar Taha Yaseen
creator: Mohammed Ahmed Dheyab
creator: Ahmed Jasim Hameed
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 273
ending page: 290
doi: 10.25130/tjaes.21.71.1.15

https://www.tjaes.org/index.php/tjaes/article/view/2219
type: item
title: The Effects of Activating Government Internal Audit Using the Capability Model in Supporting the Implementation of Public Sector Governance: A field study of the opinions of a sample of government employees in Duhok Governorate
description: This study aims to investigate the impact of activating government internal auditing through the Capability Model to support public sector governance in government institutions in Kurdistan Region, To determine the impact and relation between the two variables the study utilizing data collected through questionnaire from the sample of study which is consist of professional working in senior management financial management and internal auditing department, as well as academics specialized in accounting and auditing , business administration , and financial science in Duhok city achieving a final response rate of 41.5%. In order to examine the relation between the study variables inferential statistical method were used, the study concluded with several key findings, most notably The activation of governmental internal auditing using IA-CM contributes to supporting public sector governance, and its application in government institutions which seeks to provide an advanced stable, and responsive environment to the chance occurring in the environment. The study recommended a set of recommendations, it is important for audit department and senior management to recognize their need for change in organizing of functional and regulatory performance and quality f audit services provided by internal auditing and encouraging senior management in government institutions to implement the governance framework according to principles issued by professional organization related to the public sector.
creator: Tureen Nabeel Abdulrahman
creator: Muhammad H.A. Alshujairi
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 291
ending page: 321
doi: 10.25130/tjaes.21.71.1.16

The Impact of Life Cycle Costing Technique on Cost Reduction: An Applied Study in Jarstein Industrial Company, Duhok Governorate
type: item
description: This study aims to provide both a theoretical and practical presentation of a strategic technique in the field of cost and managerial accounting, namely the Life Cycle Costing (LCC) technique. The study explores the role of LCC in achieving cost reduction, enhancing quality, and achieving high production flexibility, in addition to assisting management in making more accurate decisions by measuring costs more precisely compared to traditional methods. To achieve this objective, Jarstein Industrial Company, located in Duhok Governorate, was selected, with the kitchen department being chosen as the case study. The study relied on applying this technique using data and information obtained from the company’s records, as well as field visits and direct observation by the researchers at the company. The study concluded with several findings, the most important being that the application of the Life Cycle Costing technique in the case study company did not contribute significantly to cost reduction. However, it helped in highlighting cost breakdowns for pre-production, production, and post-production stages, thereby assisting in rationalizing managerial decisions. Based on these findings, the study recommended involving customers in the early development stages (such as product design and development stages) to ensure that their needs and expectations are met, which would reduce the need for subsequent modifications that could increase costs.
creator: Raid Jasim Majeed Brwari
creator: Parzheen Sh. Muhammad Aziz
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 322
ending page: 343
doi: 10.25130/tjaes.21.71.1.17

The impact of insurance companies' commitment to implementing disclosure and transparency rules on governance principles: A case study on a sample of Iraqi insurance companies 2024
type: item
description: The study aims to demonstrate the impact of applying disclosure and transparency rules as one of the basic pillars of governance in insurance companies. To achieve the study objective, questionnaires were distributed to a number of insurance companies operating in the Iraqi insurance market. The results showed the absence of the disclosure and transparency element in the insurance companies in the study sample, which is considered the basis for applying governance, which negatively affected the nature and quality of information and reports provided by insurance companies. The study also presented some recommendations, the most important of which is the need for an integrated general framework for corporate governance, methods of disclosing it whenever necessary, publishing standards of ethical behavior for service companies, holding training courses in the field of corporate governance, and selecting board members based on the principle of competence and experience.
creator: Hanan Shaker Mhmood
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 344
ending page: 361
doi: 10.25130/tjaes.21.71.1.18

Investment risk analysis in emerging markets using artificial intelligence techniques
type: item
description: This study aims to analyze investment the risks in emerging markets using artificial intelligence techniques, focusing on the Egyptian case as an applied model, as this study is based on the fact that emerging markets, despite the high-return investment opportunities, but they are characterized by a great degree of uncertainty and multiple risks, including political, economic, legal, and regulatory fluctuations. This is where the need for advanced analytical tools beyond traditional models emerged, and artificial intelligence was the perfect choice for this challenge. The study also relied on a descriptive analytical approach, and applied statistical tools and machine learning techniques such as logistic regression, decision tree, and clustering algorithms (K-Means) to analyze market data, in integration with Python and excel tools. The results showed a statistically significant strong correlation between the use of AI technologies and the accuracy of risk analysis, correlation coefficients exceeded 0.8 in most models. The results also showed that the success of artificial intelligence depends on four basic dimensions: physical capabilities (infrastructure), organizational capabilities (policies and regulations), human competencies, and technical systems. The study recommends the development of national strategies to localize artificial intelligence technologies, provide incentives for startups in this field, while strengthening the digital infrastructure and implementing sustainable training programs to qualify competencies. It also emphasizes the importance of public-private and academic partnerships to support innovation and achieve sustainable economic growth in emerging markets. This study reflects a qualitative contribution to linking artificial intelligence with the analysis of investment decisions in high-risk environments, and opens the way for deeper future research using more advanced artificial intelligence models.
creator: Intisar Makki Mohammed
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 362
ending page: 377
doi: 10.25130/tjaes.21.71.1.19

Examining the Impact of Islamic Banking Products on the Profitability of Conventional Banks: An Analytical Study of Conventional Banks with Islamic Windows in the United Arab Emirates
type: item
description: This study aims to investigate the impact of Islamic banking services on the profitability of conventional banks in the United Arab Emirates (UAE) using a Ordinary Least Squares model (OLS). The results revealed a significant positive impact of Islamic financing and investment activities on the profitability of UAE conventional banks in the study sample. Additionally, the results showed a significant positive effect of capital adequacy on the profitability of conventional banks, indicating that banks with higher capital adequacy tend to be more profitable compared to their counterparts. The study recommends the need to focus on developing and diversifying Islamic banking products to better align with customer needs, aiming to enhance the profitability of conventional banks.
creator: Saja Fathi Mohammed Younis
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 378
ending page: 393
doi: 10.25130/tjaes.21.71.1.20

A statistical study to identify the most important factors affecting depression in Erbil Governorate using factor analysis
type: item
description: The statistical study "Identifying the most important factors affecting depression in Erbil Governorate using factor analysis" addresses a vital topic related to mental health in Iraq, as reports indicate that the rate of depression in the country has reached high levels, reaching 45% according to specialists in the Human Rights Commission in the Kurdistan Region. This study comes within the framework of the urgent need to understand the factors affecting depression, especially in light of the difficult economic and social conditions experienced by Iraqi society. The study seeks to analyze the various factors that may contribute to the spread of depression among the residents of Erbil Governorate, using the factor analysis method as a primary tool for determining the relationships between variables. Factor analysis is an effective statistical technique that allows researchers to understand the underlying structure of data by reducing complex dimensions to a set of basic factors. Through this method, the factors that most affect depression levels can be identified, making it easier for decision-makers to develop effective intervention and treatment strategies. The study will collect data from a sample representing the population of Erbil Governorate, where specially designed questionnaires will be used to assess depression levels and potential factors associated with it. These factors will include demographic factors such as age, gender and marital status, in addition to psychological and social factors such as education level, income and psychological stress. The study came out with a set of conclusions, the most prominent of which is the possibility of classifying the variables affecting depression into five moral factors, the first or main factor has the greatest relative importance than the other factors, as the variables are ranked in order (X8, X9, X1, X2, X12), the second factor in terms of importance consists of (X6, X7), the third factor (X3, X10), the fourt…
creator: Shakar Maghdid Azeez
creator: Zhian Mohsin jalal
creator: Parzhin Anwer Mohammed
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 394
ending page: 407
doi: 10.25130/tjaes.21.71.1.21

The Impact of Cash Flow on Firms' Financial Sustainability: An Applied Study on Joint Manufacturing Companies in Iraqi Securities
type: item
description: The purpose of this study is to explore the relationship between cash flows and financial sustainability of companies. Cash flows are among the important financial indicators that help in evaluating the financial performance of the company since they show its ability to generate cash from its operations, investments, and financing activities. Financial sustainability refers to the capacity of a firm to sustain profitability and growth in the long run without experiencing financial problems that can jeopardize its survival. Durable and reliable cash flows are the foundation for achieving this sustainability as they provide the necessary liquidity to meet financial obligations, exploit growth opportunities, and absorb sudden financial shocks. The research is dependent on the analysis of five firms' financial information for a period of five years. The research focuses on the impact of the cash flows on a range of the financial measures that reflect the financial 0.0sustainability, e.g., the return on investment (ROI), cash flows from investing activity (CFIA). The information collected was analyzed using the panel regression analysis, although preliminary analysis such as descriptive statistics and correlation analysis had been done on the data. sustainability, as measured by the return on assets (ROA) and return on investment (ROI) indicators. The p-values were 0.04 and 0.02, respectively, both of which are below the statistical significance level of 0.05. This confirms the existence of a statistically significant relationship between the main variables of the study.
creator: Zhiyan Mustafa
creator: Basheer Yousif Ismail
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 408
ending page: 428
doi: 10.25130/tjaes.21.71.1.22

The Impact of Social Media Marketing on Consumer Purchasing Decisions: Study Survey of customer feedback in shopping malls and e-commerce stores in Iraq
type: item
description: Aims This Study to the statement The impact of social media advertising on consumers' purchasing choices customers in Iraq, focusing on both shopping malls and e-commerce platforms. Using a mixed-methods approach, the study combines quantitative surveys and qualitative interviews with 200 Iraqi social media users to analyze the effectiveness of various social media techniques, including advertising, influencer endorsements, user-generated content (UGC), and buyer engagement. The results show that social media significantly influences shopping decisions, with advertising and UGC playing the most prominent roles. Promotions and discounts are particularly effective in driving immediate purchases, while active brand engagement builds trust and loyalty. However, the influence of social media influencers was found to be less significant compared to other factors. The study also highlights the importance of visually appealing content and personalized marketing campaigns, especially for younger audiences. Key insights suggest that groups should prioritize UGC to build consensus, optimize targeted advertising, and implement time-sensitive promotions to drive engagement customers and monetization. The study concludes with practical guidelines for companies to improve their social media marketing strategies in the evolving digital market in Iraq.
creator: Maher Fadhil Mohammed
creator: Mohammed Sami Rashid Alkhateeb
creator: Oday Jaddoa Abed Alfalahi
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 429
ending page: 449
doi: 10.25130/tjaes.21.71.1.23

Optimal allocation of Production Resources in Farms of Prolific Wheat Varieties: A study in Diyala Province - Iraq for the 2023 season
type: item
description: This research was carried out in the Iraqi province of Diyala by analyzing Financial of wheat producing farms that depend on high-yielding varieties. Among the wheat types were Barcelona, Wafih, Adna, Bora, and Ebaa 99. The study used a random sample of high-yielding wheat producers to determine the best possible distribution of economic resources. The sample consisted of 10.3% of the 388 farms in the study region. It approximated the Cobb-Douglas production function, which took into account variables including labor, capital, and agricultural area. Utilizing the best combination of (2) hectares and (15) workers, the Lagrange technique was used to get the optimal productivity of (15569) Kg. / ha. The expenses constraint was adopted to the short term, equal to (989) dollars / Hec. The best combination of (2) Hec. And (15) workers / Hec. On the other hand (1811) $/ha, was used to attain the maximum production, which came to (15569) K.g / ha. In the long term, the ideal combination of (1.4) hectares, (10) workers/ha, and (1276) $/ha was used to attain the optimal production, which was (14790) Kg. /ha. It discovered that raising labor numbers in return for lower capital costs increases marginal productivity by replacing the factors of production with area constant. It recommended that it be necessary to support the prices of agricultural inputs by regulating Price policies, as well as training farmers on to implement the recommendations of scientific research that dealt with achieving the optimal allocation of economic resources with the aim of maximizing producer’s profits.
creator: Abbas Abd Ahmed Al-Tamimi
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 450
ending page: 471
doi: 10.25130/tjaes.21.71.1.24

The Role of the Green Economy in Supporting Sustainable Economic Development in Iraq: An Analytical Study (2000-2024)
type: item
description: This study examines the interplay between [dependent variable] and the explanatory factors—VAA, CRE, and CDE using annual data from 2000 to 2024. The researchers adopted the Autoregressive Distributed Lag (ARDL) approach, which is actually pretty well-suited for capturing both immediate and lagged responses among variables in a time series. The ARDL bounds test pointed to Cointegration, so there’s clearly a stable, long-term equilibrium tying these variables together. When you look at the long-run estimates, it’s clear: lagged values of VAA and CRE have significant positive effects. CDE, though, is a bit of a mixed bag showing a positive influence in the short term, but then turning negative as time goes on. As for the short-run dynamics, the negative and statistically significant error correction term indicates that any deviation from equilibrium tends to get corrected fairly quickly. On the diagnostics front, the model didn’t trip any alarms no serial correlation, no heteroscedasticity, and the residuals look pretty normal. All things considered, the findings underscore the importance of tracking both short-term changes and long-term trends in policy or strategic planning. The evidence here isn’t just theoretical; it’s grounded in actual data, making for more informed decision-making.
creator: Reem Saeed Shihab
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 472
ending page: 486
doi: 10.25130/tjaes.21.71.1.25

Yellow Corn Production in Iraq: An Economic & Statistical Study, For the Period 2007-2023
type: item
description: Yellow corn is considered an important crop in the Iraqi agriculture, as it represents an industrial crop providing vegetable oil and fodder crop providing foodstuff for animals. 8 Iraqi governorates are commonly producing Yellow corn in Iraq. A relatively large number farmers were cropped Yellow corn for the season 2021/2022 and were examined by using specific questionnaire in order to estimate the factors affecting production in each governorate and on Iraq as a whole. However, a number of 596 forms were proved correct from a total number of 611 farmers, and the data were gathered and analyzed by using the statistical analysis; multiple linear regression, stepwise and the factor analyses which are provided by the SPSS package. The researcher used statistical methods: Multiple linear regression, Stepwise and Factor Analysis. The results revealed that acquisition of arable land allocated for producing Yellow corn was the first factor influenced production decision, then the area cropped. The second factors were those concerning land preparation, such as types of cultivation and kinds of seeds.. However, factors concerning cropping service such as types of insecticides and method of harvesting product were at the third stage.
creator: Ali Shawket Ahmed Al-Obaidy
creator: Mahmood Ibraheem Waheed
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 487
ending page: 502
doi: 10.25130/tjaes.21.71.1.26

Evaluating the Effectiveness of Financial Analysis in Improving Investment Decisions in the Iraqi Banking Sector
type: item
description: Financial analysis is the process of evaluating and understanding the numbers and financial information provided by companies in their financial reports. The purpose of this analysis is to comprehend the company's actual performance and assess its real capacity to achieve profit and growth in the future. This plays a critical and essential role in the decision-making process regarding whether to proceed with investments or not. Thus, financial analysis serves as a powerful tool that aids investors in making well-informed and clear investment decisions, especially in the banking sector, where investment is considered one of the fundamental pillars for generating returns. The study relies on the published financial data of a sample of Iraqi banks listed on the Iraq Stock Exchange for the period from 2020 to 2023, including the following banks: Zain Iraq Bank, Al-Mustashar Islamic Bank, Jihan Bank, and International Islamic Bank. Consequently, one of the key objectives of the study is to provide theoretical and practical contributions in diagnosing the issues related to financial analysis processes and their impact on investment ratios in the banks included in the research sample.
creator: Hussein Jaleel Mohsin
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 503
ending page: 511
doi: 10.25130/tjaes.21.71.1.27

The Impact of Lifestyle and Demographic Factors on thyroid Cancer Incidence Using a Probit Regression Model
type: item
description: This research studies the impact of demographic and lifestyle variables on the occurrence of thyroid cancer. The data has been collected from Smart Health Tower in Sulaimani, encompassing 100 instances of cancer and thyroid disorders. The Probit regression analysis incorporated the subsequent covariates. These parameters included in the model age, gender, tumor size, multifocality, vascular invasion, capsular invasion (CI), extrathyroidal extension (ETE), involvement of lymph nodes (LN), and distant metastases. In order to create a bivariate probit model, researchers often characterize the joint distribution of the unobservable as a bivariate normal distribution. The Probit model was employed to investigate the relationship between these parameters and cancer incidence for risk estimation. The results specify that certain factors, such as tumor laterality and thyroid-stimulating hormone (TSH) levels, were deemed less significant, but others, including gender, lymph node invasion, and preoperative ATPO levels, exhibited a robust association with an increased cancer risk. The results indicated that gender, lymph node invasion, and preoperative ATPO levels are substantially correlated with an elevated risk of thyroid cancer. Although certain parameters, such as TSH levels and tumor laterality, were shown to be less significant, the results demonstrate robust correlations between cancer incidence and other covariates. The findings underscore the imperative for holistic models to evaluate the diverse interacting elements in cancer risk assessment.
creator: Sawen Othman Babakr
creator: Sami Ali Obed
creator: Zhean Muhsein Jalal
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-09-30
publication date: 2025-09-30
volume: 21
number: 71 part 1
starting page: 512
ending page: 527
doi: 10.25130/tjaes.21.71.1.28