About Journal

The journal of TANMIYAT AL-RAFIDAIN (TANRA) is published by the College of Administration and Economics / University of Mosul (Iraq: Nineveh – Mosul). It is scientific, quarterly, and peer-reviewed journal. It is one of the most important research journals at the local, regional, and international level. The journal has published its volumes and papers in both English and Arabic since 1979 in Economic, Business Administration, Accounting, Financial, Management Information System, and other related knowledge fields. The continuity of publication in TANMIYAT AL-RAFIDAIN, as a scientific academic...
Read More ...

Application of Occupational Health and Safety Management System According to OHSAS 18001:2007 on the Laboratories of the Technical College / Kirkuk

Hussein N. Ezzat

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 125, Pages 9-42
DOI: 10.33899/tanra.2020.164487

The renaissance of the OHSAS18001 (occupational health and safety administration system) standards is considered one of the main global solutions to address the problems that accompanied the industrial evolutions and technological advancements in business organizations. Its purpose is to control and reduce risks, injuries, and accidents, and hence improve the organization's performance. This study aims to evaluate the effectiveness of the occupational health and safety system through identifying the strengths and weaknesses of the laboratories in the Technical College of Kirkuk and determining the possible means to overcome or reduce such weaknesses. The significance of this work is manifested in studying the requirements of the OHSAS standard in the Technical College of Kirkuk and determining the strength and weaknesses points in its implementation. The descriptive analytical method was used, and the research problem can be expressed as follows: How can the OHSAS, 18001:2007 standard is used to assess the effectiveness of the OHSAS 18001:2007 occupational health and safety system measures in the research subject? Different means were used to collect and analyze data such as, in person interviews, surveys and on-site observations. The research determined an 81.92% gap between the standard and application. According to the research conclusions, a set of recommendations were presented, mainly, encouraging the College to decrease the gap between the standard and application by forming a team to evaluate the effectiveness of the application of the occupational health and safety system according to the OHSAS18001 standard and the importance of calibrating the tools and equipment's accordingly

The Role of Human Resources Maintenance in Achieving Organizational Agility

Mohammed A. H. Al-Taii; Hadi K. Ismael; Shihab A. Khudhur

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 125, Pages 43-62
DOI: 10.33899/tanra.2020.164504

The study aims at acknowledging the effect of human resources maintenance on the types of organizational agility (sensing agility, decisionmaking agility, and acting agility) in the private universities / Kurdistan Region of Iraq. The study has used the analytical descriptive methodology, through using questionnaire to collect information from the members of the universities council in (11) private universities / Kurdistan Region of Iraq. The sample of the study includes (91) members of the university councils. The statistical program (SPSS. V. 21) has been used to analyze the data collected and to get the results of the hypotheses testing. The study found that the surveyed universities are implementing human resources maintenance in medium levels, and they practice the organizational agility in high levels. The study showed a positive correlation between human resources maintenance and organizational agility. The study also indicates that human resources maintenance has a significant impact on organizational agility at the surveyed universities. A number of suggestions were presented to focus on that the private universities need to pay more attention to the human resources maintenance activities as they have a positive impact on achieving organizational agility

Lean Green Management is an Entrance to Strengthen the Organizational Immune System

Thaeir A. S. Al-Samman; Zahraa G. Th. Al-Dabbagh

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 125, Pages 63-86
DOI: 10.33899/tanra.2020.164506

The research sheds light on the role of the lean green management in strengthening the organizational immune system that is being adopted in the General Company for Iraqi Cement/Northern Cement Cooperation. Persons, the questionnaire was built on a questionnaire that was built according to what is presented in theoretical frameworks as a main tool for collecting data and information that was analyzed by a number of ready-made statistical programs (SPSS, and Amos). The research reached a set of conclusions, including: management impact Lean green moral direct on the organizational immune system in the Northern Cement Cooperative through the use of green lean forms that focus on the internal and external environment of the organization and diagnose the surrounding viruses and identify appropriate vaccines and treatments to avoid the problems they face, and based on these conclusions presented proposals aimed at strengthening the reality of the variables discussed in the field searched.

The Renaissance Trends of Green Investment and Its Role to Achieve Green Investment for the Period of 2009 – 2012 with Reference to Iraq

Faris J. Nayyef

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 125, Pages 87-107
DOI: 10.33899/tanra.2020.164575

This study aims to describe the investment and its role to create green development as a part of new serious plan of action aimed to shift towards communities that are more aware about positive environmental effects. It also aims to spread of green economy with regard to what is saved in green development that simulate the future with more quality environmental protection, within the scope of clean green energy which is available in diversity and efficiency, such as solar energy, wind energy, creating a society based on green urban planning, removing the hazardous waste and carbon pollution and increase the sources of natural food to humankind, and to create the welfare to them. So, the study aims at finding a relation between green development and environmental interests in order to allow the coming leader generations to enjoy its materialistic and non-materialistic services. We had taken some of the Iraqi government directions, so we had taken investment map of  Diyala Province and its roles to create suitable chances of Green Development.

Diagnosing the Ethical Leadership Dimensions of Academic Leaders: An Analytical Study in a Selected Sample of Private Colleges

Fadam A. Al Hamad; Alaa Abdulmawjood Alani

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 125, Pages 108-131
DOI: 10.33899/tanra.2020.164584

The research aimed to diagnose the dimensions of ethical leadership among academic leaders in a number of Private Colleges and universities in Iraq. The research was based on a problem that claimed "does the level of availability of the dimensions of ethical leadership among officials in the local private colleges differ?". In order to find a solution to the questions raised in the research problem, several hypotheses were formulated including "There is no significant difference in the responses of the researched leaders regarding the dimensions expressed in moral leadership." This happened in a number of private Colleges in Iraq that represented the research community, as the Colleges (Al-Hadba, Nowruz, Al-Nur, Al-Kitab and Al-Qalam) were chosen to apply the study, and using the descriptive analytical approach, the theoretical and applied research data were dealt with, and through the use of the questionnaire was obtained on (300) answers out of (350) distributed among the respondents who were represented by the staff and the teaching staff working in the researched colleges. Their views were polled about the extent to which their leaders enjoy the qualifications of moral leadership. In the light of the statistical treatments of the research data, a set of conclusions were reached, including the difference in the dimensions of ethical leadership in terms of their availability to the academic leaders in the research field. Integrity was the most available dimension among the researched leaders, while clarification of roles was the least available.

Strategies to Reduce Administrative and Financial Corruption through Compliance Auditing: Case Studies

Zena A. J. Al-Layla; Waheed mahmood Ramo

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 125, Pages 132-159
DOI: 10.33899/tanra.2020.164591

The research aims to activate strategies to decrease administrative and financial corruption through compliance audit through providing a theoretical framework on the concept of administrative and financial corruption, as well as identifying strategies available to bring down administrative and financial corruption and to activate these strategies through compliance audit. The research problem is the weakness of accounting control and auditing (administrative and financial) in Iraq in dropping administrative and financial corruption and its inability to enhance the confidence of society in the services provided by the profession of accounting and auditing in addition to the lack of activation strategies to minimize administrative and financial corruption. The research has come out a number of conclusions, the most important of which is activating the strategies to reduce administrative and financial corruption by compliance audit contributes to reducing administrative and financial corruption. It is not possible to promote and support these strategies without activating the compliance audit. The research reached a set of recommendations, including the need for a legal legislative obligation forcing economic units operating in Iraq to apply the compliance audit standard.

The Accountancy Processing of Under Construction Projects – Excavations and Survey Expenses 1283 in Petrol Units With The Application on Northern Oil Company

Sinan Jamil

TANMIYAT AL-RAFIDAIN, 2007, Volume 29, Issue 86, Pages 70-98
DOI: 10.33899/tanra.2007.161701

Abstract

Oil production and extraction passed in general with four major stages, they are; discovery and oil scanning, well digging and renewal, production and finally refining. The time period may for the first stage is however short or may take long time reach to ten years. Thus, the oil company during the first stage got an uncertainty factor of petrol existence relatively. In the final period there were two probabilities, they are the existence of petrol in huge quantities or inexistence (or in an uneconomic way). Therefore, the payments should be delimited in terms of income, capitalistic or successful efforts ways. This should account the oblivion for there were a probability to uncover petrol in scanning and discovering. This account can be blocked in three cases:
1. In abandoning the project in that area.
2. Shifting into other oil productive wells.
3. Selling to other companies.
In each of these above cases there are three policies might be followed by the oil companies. They are no allocation for the under construction projects – payments of discovering (1283) and allocation for each project. So, the current research sought in details of accounting according to the previous cases and the application on the Northern Oil Company.

.

The Intellectual Capital and its Effect on the Employees’ Performance Management An Analytic Study to Sample of Scientific Departments Heads in Mosul University

Nahida Al-Hamdani; Ali Ali

TANMIYAT AL-RAFIDAIN, 2010, Volume 32, Issue 98, Pages 119-145
DOI: 10.33899/tanra.2010.161893

The study treated the impact of intellectual capital on employees’ performance management. The study attempted to present a new theoretical framework for the most prominent literature presented by authors concerned with both of the study’s dimensions, especially when the independent dimension embodied in the intellectual capital. It is one of the important subjects that have received great attention in recent years and considered a new horizon in the world of management in general and the world of human resource management in special. The second dimension is represented by employees performance management, one the important practices of human resource management, and includes performance planning, performance appraisal and feedback, all considered new subjects that have recently gained great attention, especially after the development in human resource management, now viewed as an important strategic participant in the organization’s general strategy.

Logistics System: The Concepts and the Principles

Nafaa D. Al-Dabag

TANMIYAT AL-RAFIDAIN, 2005, Volume 27, Issue 80, Pages 105-120
DOI: 10.33899/tanra.2005.161593

The term "Logistics" is used in the military science to describe activities related to the movement and food supply of the army when it is in the front lines of battles . Logistics is an art and science which has its own principles and concepts. It has being used since 1950s. It is not used in the Arabic literature of administration and marketing. The study of this art has appeared in many writings and studies which focused on army and its movement. It is also the art of management of battles, materials and products which starts in the organization and ends with the consumer, or it is the management of all operations that aim to facilitate the movement and arrangement of supply and demands in the process of creating time and place utilities of produced goods. It is considered an activity of storage which facilitates the flow of products from the state of being raw materials until they reach the end consumer, in addition to the flow of information to create a suitable standard of movement in the products and supply of consuming services with reasonable cost.

Incentives and Their Effect on Performance (A Field Study)

dr.Anas Abbas; Slaiman Hummadi

TANMIYAT AL-RAFIDAIN, 2009, Volume 31, Issue 93, Pages 105-123
DOI: 10.33899/tanra.2009.161831

Abstract

Human resource considered as the most inconsistent variable in the production process as he has feelings and needs that he expresses in different ways, and which in turn, affect performance in organizations. Moreover, interests, commitment, and seriousness vary from one person to another and from one period to another as a result of the difference in motives and needs. Thus, incentives have a great role in motivating workers. The aim of this study is to explore the reality and utility of the incentives system in the Yemeni Corporation for Oil Drilling and Production. It also probes the impact incentives have upon performance improvement. The significance of this study springs from the impact incentives have upon the worker’s career satisfaction. The sample of the study includes 320 employees chosen randomly from among 1630 who represent the total number of employees in that corporation. The questionnaire method has been adopted. This questionnaire consists of three parts. The first relates to the personal data, the second has to do with recognizing the extent to which incentives are significant for the employees and their impact on performance improvement and which kind of the incentives is the most rewarding for the employees, while the third explores the implementation of the incentives system in that corporation. For result analysis the researchers adopted statistical analyses such as Ratio, Averages, and Normative deviation. In addition, the T-test is used to determine whether or not there are any statistically significant differences the viewpoints of the sample concerning the implementation of the incentives system. The results indicate a meager role of the employees in the process of decision making. Moreover, chiefs pay only scant attention to the employee’s suggestions, which negatively affect their drive. In addition, promotion chances are in no way related to the performance record. Further, most of the employees complain from the low level of bonuses. Finally, the study recommends activating bonuses and relating them to performance, adjusting and improving the administrative systems, adopting the promotion system, and strengthening the feeling of loyalty for the organization by getting the employees involved in the decision making process.
.

The Relationship Between Public and Private Investment and Their Impact on Economic Growth for A Sample of Asian Countries - An Econometric Study 1980-2009

Muslim Qasim Al Ali; Marwan A. M. Thanoon

TANMIYAT AL-RAFIDAIN, 2018, Volume 37, Issue 119, Pages 283-298
DOI: 10.33899/tanra.2018.159436

This study analyzes the relationship between public and private investment in Asian Countries. The issue of theory relationship between public and private investment has been focus of attention in the literature since the early 1980s and it is still the subject of consider able controversy. By researchers is whether public and private investment has a different impact on economic growth, and whites the linkages between them. It setup a simple theoretical model where two counter vailing forces coexist on the hand, public investment raises the productivity of private investment and leads to potential Crowding-In of private investment. On the other hand, weak institutes and restricted access financing could diminish the positive effects of public investment and Crowding-Out private investment. We Adopted the VAR model which is measure the log-term relationship and the Error Correction Model (ECM) to measure the short-term and finally the Granger Causality test to analyze the direction between them. The empirical results suggest that on average the crowing in effect dominates, and increase in domestic investment accelerate the economic growth through increase in capital accumulation.

The Accountancy Processing of Under Construction Projects – Excavations and Survey Expenses 1283 in Petrol Units With The Application on Northern Oil Company

Sinan Jamil

TANMIYAT AL-RAFIDAIN, 2007, Volume 29, Issue 86, Pages 70-98
DOI: 10.33899/tanra.2007.161701

Abstract

Oil production and extraction passed in general with four major stages, they are; discovery and oil scanning, well digging and renewal, production and finally refining. The time period may for the first stage is however short or may take long time reach to ten years. Thus, the oil company during the first stage got an uncertainty factor of petrol existence relatively. In the final period there were two probabilities, they are the existence of petrol in huge quantities or inexistence (or in an uneconomic way). Therefore, the payments should be delimited in terms of income, capitalistic or successful efforts ways. This should account the oblivion for there were a probability to uncover petrol in scanning and discovering. This account can be blocked in three cases:
1. In abandoning the project in that area.
2. Shifting into other oil productive wells.
3. Selling to other companies.
In each of these above cases there are three policies might be followed by the oil companies. They are no allocation for the under construction projects – payments of discovering (1283) and allocation for each project. So, the current research sought in details of accounting according to the previous cases and the application on the Northern Oil Company.

.

The Intellectual Capital and its Effect on the Employees’ Performance Management An Analytic Study to Sample of Scientific Departments Heads in Mosul University

Nahida Al-Hamdani; Ali Ali

TANMIYAT AL-RAFIDAIN, 2010, Volume 32, Issue 98, Pages 119-145
DOI: 10.33899/tanra.2010.161893

The study treated the impact of intellectual capital on employees’ performance management. The study attempted to present a new theoretical framework for the most prominent literature presented by authors concerned with both of the study’s dimensions, especially when the independent dimension embodied in the intellectual capital. It is one of the important subjects that have received great attention in recent years and considered a new horizon in the world of management in general and the world of human resource management in special. The second dimension is represented by employees performance management, one the important practices of human resource management, and includes performance planning, performance appraisal and feedback, all considered new subjects that have recently gained great attention, especially after the development in human resource management, now viewed as an important strategic participant in the organization’s general strategy.

Logistics System: The Concepts and the Principles

Nafaa D. Al-Dabag

TANMIYAT AL-RAFIDAIN, 2005, Volume 27, Issue 80, Pages 105-120
DOI: 10.33899/tanra.2005.161593

The term "Logistics" is used in the military science to describe activities related to the movement and food supply of the army when it is in the front lines of battles . Logistics is an art and science which has its own principles and concepts. It has being used since 1950s. It is not used in the Arabic literature of administration and marketing. The study of this art has appeared in many writings and studies which focused on army and its movement. It is also the art of management of battles, materials and products which starts in the organization and ends with the consumer, or it is the management of all operations that aim to facilitate the movement and arrangement of supply and demands in the process of creating time and place utilities of produced goods. It is considered an activity of storage which facilitates the flow of products from the state of being raw materials until they reach the end consumer, in addition to the flow of information to create a suitable standard of movement in the products and supply of consuming services with reasonable cost.

Incentives and Their Effect on Performance (A Field Study)

dr.Anas Abbas; Slaiman Hummadi

TANMIYAT AL-RAFIDAIN, 2009, Volume 31, Issue 93, Pages 105-123
DOI: 10.33899/tanra.2009.161831

Abstract

Human resource considered as the most inconsistent variable in the production process as he has feelings and needs that he expresses in different ways, and which in turn, affect performance in organizations. Moreover, interests, commitment, and seriousness vary from one person to another and from one period to another as a result of the difference in motives and needs. Thus, incentives have a great role in motivating workers. The aim of this study is to explore the reality and utility of the incentives system in the Yemeni Corporation for Oil Drilling and Production. It also probes the impact incentives have upon performance improvement. The significance of this study springs from the impact incentives have upon the worker’s career satisfaction. The sample of the study includes 320 employees chosen randomly from among 1630 who represent the total number of employees in that corporation. The questionnaire method has been adopted. This questionnaire consists of three parts. The first relates to the personal data, the second has to do with recognizing the extent to which incentives are significant for the employees and their impact on performance improvement and which kind of the incentives is the most rewarding for the employees, while the third explores the implementation of the incentives system in that corporation. For result analysis the researchers adopted statistical analyses such as Ratio, Averages, and Normative deviation. In addition, the T-test is used to determine whether or not there are any statistically significant differences the viewpoints of the sample concerning the implementation of the incentives system. The results indicate a meager role of the employees in the process of decision making. Moreover, chiefs pay only scant attention to the employee’s suggestions, which negatively affect their drive. In addition, promotion chances are in no way related to the performance record. Further, most of the employees complain from the low level of bonuses. Finally, the study recommends activating bonuses and relating them to performance, adjusting and improving the administrative systems, adopting the promotion system, and strengthening the feeling of loyalty for the organization by getting the employees involved in the decision making process.
.

The Relationship Between Public and Private Investment and Their Impact on Economic Growth for A Sample of Asian Countries - An Econometric Study 1980-2009

Muslim Qasim Al Ali; Marwan A. M. Thanoon

TANMIYAT AL-RAFIDAIN, 2018, Volume 37, Issue 119, Pages 283-298
DOI: 10.33899/tanra.2018.159436

This study analyzes the relationship between public and private investment in Asian Countries. The issue of theory relationship between public and private investment has been focus of attention in the literature since the early 1980s and it is still the subject of consider able controversy. By researchers is whether public and private investment has a different impact on economic growth, and whites the linkages between them. It setup a simple theoretical model where two counter vailing forces coexist on the hand, public investment raises the productivity of private investment and leads to potential Crowding-In of private investment. On the other hand, weak institutes and restricted access financing could diminish the positive effects of public investment and Crowding-Out private investment. We Adopted the VAR model which is measure the log-term relationship and the Error Correction Model (ECM) to measure the short-term and finally the Granger Causality test to analyze the direction between them. The empirical results suggest that on average the crowing in effect dominates, and increase in domestic investment accelerate the economic growth through increase in capital accumulation.

Latest News

The new form of TANMIYAT AL-RAFIDAIN cover
In the light of the global developments for the management of international journals, the cover of TANMIYAT AL-RAFIDAIN (TANRA) journal have been redesigned in the light of trying to submit it by Scopus ...

Read More ...

Tanmiyat Al-Rafidain: Vol.38, No.122, 2019
New Published Issue of TARNA: Vol.38, No.122, 2019 Please, Click here!

Read More ...

Tanmiyat Al-Rafidain: Vol.38, No.121, 2019
New Published Issue of TARNA: Vol.38, No.121, 2019 Please, Click here!

Read More ...