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...
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The Impact of Some Indicators of financial and Commercial Openness on the Development of Financial Markets "Arab Countries as a Model"

Saad M. Mahmood

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 135, Pages 9-32
DOI: 10.33899/tanra.2022.175520

 Given the important role played by financial markets in supporting economic growth in a way that strengthens the economies of countries, supports employment and productivity, and raises the level of average income, The study came to analyze and explain the impact mechanisms through which the policies of financial and commercial openness can play their role in developing financial markets and improving their performance, Which framed her theoretical propositions and empirical studies that interested her. As well as building several quantitative models that can diagnose and clarify the nature and impact of these policies on the development of financial markets in a group of Arab countries. (Egypt, Jordan, Tunisia, Saudi Arabia, UAE, Qatar, and Oman) And for the period 2004-2019, which was based on balanced panel data, whose views amounted to 112 views, By adopting standard approaches that are compatible with those data represented by the aggregate regression model (PRM), the fixed effect model (FEM) and the random effect model (REM). The study found a significant effect on the policies of financial and trade openness in the development of financial markets in the sample countries, With some variations like the effect Suited between the positive and negative and sometimes neutral

The Role of Marketing Ethics in Enhancing Customer Satisfactionan Exploratory Study of the Opinions of a Sample of Restaurant Goers in the City of Mosul

Maher M. Thanoun

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 135, Pages 50-33
DOI: 10.33899/tanra.2022.175521

The current research seeks to determine the role of marketing ethics in enhancing customer satisfaction, an exploratory study of the opinions of a sample of restaurant-goers in the city of Mosul. In this research, an integrated concept of marketing ethics was reached, which is represented by a set of standards and principles that determine what is good and acceptable or what is bad and unacceptable in marketing practices. in marketing practices. And the extent of the impact of its dimensions (product ethics, price ethics, promotion ethics, distribution ethics) on customer satisfaction, and accordingly many questions were raised about the research problem, including (Is there a significant impact of marketing ethics on customer satisfaction). The choice was made for a sample of (60) individuals, and the questionnaire was adopted to obtain the data, several statistical methods were used to analyze the data and extract the results using the statistical program (SPSS). The research reached conclusions, including the existence of a significant correlation between marketing ethics and customer satisfaction.

The Impact of Financial Openness in Indicators of the Banking Sector Development "Arab Countries as a Model"

Arjwan Y. Sheekh Ali

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 135, Pages 51-71
DOI: 10.33899/tanra.2022.175523

Proceeding from the main and important role played by the banking sector in the process of economic development, as one of the most important direct channels for activating the work of monetary and financing policy and implementing its objectives by achieving consistency and harmony between the macro and micro economy, by mobilizing savings from the financial surplus units and redirecting them to the fiscal deficit units in the form which ensures optimal allocation of resources, the study sought to attempt to reach a diagnosis the mechanism of the impact exchange rate fluctuations on the banking sector development, as well as building a quantitative model capable of estimating and interpreting the nature of the effects that exchange rate fluctuations can exert in the banking sector development in the Arab countries (Algeria, Bahrain, Egypt, Jordan, Kuwait, Lebanon, Morocco, Oman) for the period 1996-2019, adopted the methodology of what is known as pooled regression model (PRM), the fixed effect model (FEM) and the random effect model (REM) based on the Balanced Panel Data, the study found a difference in the impact of exchange rate fluctuations in the four models that express the dimensions of banking sector development, represented by banking depth (BD), expressed by the liquid liabilities index relative to GDP, and banking stability (BS) represented by Z-score index, and access to Banking services (BA), represented by the banking concentration index (the proportion of banking assets held by the top five banks), and banking efficiency (BE), expressed in the interest rate margin index.

The Availability of Dynamic Capabilities in Educational Organizations an Applied Study at the University of Mosul and the Northern Technical University

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 135, Pages 72-88
DOI: 10.33899/tanra.2022.175528

 
The current research aims to identify the availability of dynamic capabilities in their dimensions (sensing capabilities, learning capabilities, integration capabilities, coordination capabilities, reconfiguration capabilities) in the surveyed organizations, The statistical software package (SPSS) was adopted to analyze data related to the field under study, (100) questionnaires were distributed to an intentional sample of administrative leaders at the University of Mosul and the Northern Technical University, while (85) questionnaire forms were retrieved. Based on the statistical results, a set of conclusions were reached, the most important (the respondents’ answers were in agreement with a very good percentage about the availability of dynamic capabilities in the surveyed organizations, and this explains to us that the investigated organizations are constantly reviewing their external environment to reconfigure their resources according to their sensing of the changes taking place in them on time). The study also presented several recommendations consistent with these conclusions.
 

Financial Literacy Levels Test Analytical Study of a Sample of Graduate Students, College of Administration and Economics / University of Mosul

Taif R. Ali

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 135, Pages 89-114
DOI: 10.33899/tanra.2022.175532

Given that the quality of financial decisions made by individuals depends on their financial knowledge, abilities and attitudes, it can be said that the individual's well-being depends on the extent of their financial literacy, in this context, that the individual's possession of financial literacy helps him in making decisive or correct decisions, and that one of the main causes of crises Finance that a large segment lacks financial knowledge and the main idea is to focus on the future generation, which must have a sufficient level of financial knowledge that also helps in overcoming the financial crises in the country, and measuring the levels of financial literacy for graduate students at the College of Administration and Economics / University of Mosul, In addition to identifying weaknesses in relation to the gender of the sample, and the methods used in the research were Google Classrooms program with three hypotheses, including the gender hypothesis, which talks about that males have a higher level of financial literacy than females, or the academic achievement hypothesis, which states that the higher the academic achievement, the more The level of financial literacy is great, and finally, the confidence hypothesis talks about the number of correct answers and its relationship with the respondents’ confidence. The researchers reached a set of conclusions, the most important and There is a weakness in the levels of financial literacy of females more than males, in addition to the fact that scientific levels or educational attainment had a significant impact on the respondent's answers, and some proposals were formulated, perhaps the most important of which is to study the gap indicated by the test results in terms of females’ weaknesses compared to males in the answers.

The Contribution of Servant Leadership to Achieving Entrepreneurship - A Field Study in Zain Communications Company in Baghdad Governorate

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 135, Pages 115-132
DOI: 10.33899/tanra.2022.175533

The current research aims to study the extent to which servant leadership contributes to achieving entrepreneurship for a group of employees at Zain Iraq Telecom Company. To face these challenges, this problem motivated us in the current study to shed light on a positive leadership style, in addition to the importance of the current study from the field and practical side, as the sample of the individuals surveyed was selected from (employees, unit managers, division managers, and department managers), numbering 1478 Individuals, and the current study sample is a stratified random sample of (315) individuals, as 12 questionnaire forms that are not valid for analysis were excluded, so that the number of forms valid for analysis became (303), which is a representative sample of its community, as the attitudes of the respondents were measured through the questionnaire form, and then Data analysis using a set of statistical means (frequencies, percentages, standard deviations, confirmatory factor analysis, and path analysis using AMOS V.24 program).
The research reached a set of results, the most important of which is that servant leadership encourages and urges followers to invest in opportunities, and the leadership theory that is valid to be applied in a particular organization may not be applied in another organization, so the theory of servant leadership has emerged in its positive form, which focuses on the human side of followers.
 
The current research presented several recommendations, the most important of which is the need for Zain Iraq / Telecom to enhance the dimensions of servant leadership. The study also recommended strengthening the direction of the company’s senior management towards entrepreneurship based on consolidating the practice of social responsibility that will have a positive impact on the company’s reputation, which supports an opportunity Her success in entrepreneurship

Financial depth and its impact on financial inclusion by applying to Iraq and Egypt

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 135, Pages 133-160
DOI: 10.33899/tanra.2022.175534

The research aims to analyze the indicators of financial depth and financial inclusion in the Arab countries represented in (Iraq and Egypt) and to measure the correlation between the research variables using the program (Eviews V.10), as well as using the multiple linear regression model for the period (2004-2019), To measure the impact of financial depth on financial inclusion in the Arab countries, the research sample. The research concluded that there is a significant impact of financial depth on financial inclusion in (Iraq and Egypt), and that financial depth has a significant role in achieving the objectives of financial inclusion in the Arab countries, the research sample. This entails the need to encourage competition between financial institutions and diversify financial services at low cost and high quality to attract the largest possible number of customers and encourage individuals to save and invest in the best way through preparing programs directed to various segments of society to enhance the culture of saving and investment, and developing the infrastructure of the banking sector and markets Capital, which contributes to the greater financial depth and financial inclusion.

The Acceptance of Blended Learning System Among Accounting Lecturers: An Empirical Study Based on Technology Acceptance Model

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 135, Pages 161-177
DOI: 10.33899/tanra.2022.175535

One of the recent teaching approaches is blended learning that many universities have adopted. The first versions  of Technology Acceptance Model (TAM) has been utilized to recognize the Acceptance of blended Learning among the accounting lecturers in teaching the accounting courses using two internal beliefs namely perceived ease of use and perceived usefulness, and to predict accounting lecturers’ attitudes towards blended learning, and the effect of their attitudes on their behavior intensions to use blended learning.
The sample of this study was (74) lecturers of (6) public and private university at Duhok governorate / Kurdistan region of Iraq that are already implementing blended learning system.  The data were obtained by distributing questionnaires online to accounting lecturers on their respective universities.
The originality of this study stems from the scarcity of studies dealing with the assessing of the acceptance of blended Learning Among faculty members in the context of Kurdistan region of Iraq. The results of the study provides fresh insights to the context of the benefits of blended learning in are valuable to accounting lecturer, accounting students, and universities.
 
The results showed that perceived ease of use, perceived usefulness and attitudes towards using are key determinants of behavior intentions towards using blended learning in teaching accounting courses. Based on the results, In light of the study conclusions, the researchers recommend that  the university’s administrative leaders must solve the problems and reduce the obstacles and difficulties facing the lecturers and students, especially those related to the provision of effective internet, computers and modern software.  The implications, limitations, are discussed, and suggestions for future research are made.

Lean manufacturing and its role in achieving green marketing: an exploratory study in the Mosul Dairy Factory

wijdan H. Hamoody

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 135, Pages 178-199
DOI: 10.33899/tanra.2022.175536

The research relied on a descriptive and analytical presentation of the subject of Lean Manufacturing and its role in achieving green marketing in the researched company (the Mosul Dairy Factory) to achieve a competitive advantage by seizing opportunities and avoiding threats represented in its competitive environment. Business and choosing the company under study as an applied field for the practical framework. As the research sought to highlight the problem that most of our companies suffer from today, including the company in question, in reaching a green marketing strategy that enables it to distinguish itself in the market and outperform its competitors by eliminating or reducing waste while providing green products at an acceptable price and costs in a way that reduces the burden or environmental damage to the least extent. Possible, and the problem was presented through several questions represented in the extent of cognitive perceptions of the researched company with the two topics of the research, and the possibility of adopting the Lean Manufacturing approach to provide a realistic contribution to dealing with green marketing for the company in question. The questionnaire was distributed to the research sample by (40 respondents) out of (45) from different administrative levels with a response rate of (88.8%), with the use of the statistical program SPSS.v.24 to analyze the data by adopting the correlation coefficient and linear and multiple regression. The research concluded that there are significant moral relationships to achieve the correlation and effect of the research variables to justify the acceptance of its hypotheses, and presented a set of necessary proposals for the organization in question, including always trying to maintain the safety of its workers and provide a suitable environment to complete the work without injuries, and to rely on special maintenance programs that aim to Maximizing the use of equipment and optimal use of human resources, and striving to achieve a competitive advantage by following a competitive price for its green products within the competitive environment, and considering the environmental orientation as a strategic outlet that can take it to another type of competition.
 
 

The Impact of Organizational Climate on Reducing Organizational Conflict / A Field Study in the General Company for Iraqi Grain Trade / Salah Al-Din Branch

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 135, Pages 200-226
DOI: 10.33899/tanra.2022.175537

The study aimed to clarify the impact of the organizational climate in managing the organizational conflict in the General Company for Iraqi Grain Trade / Salah al-Din Branch, and what are the problems or obstacles that face the provision of an appropriate climate through which to reduce conflict within the company, which can be understood from the point of view of managers and employees Or for frequent customers in the Iraqi General Company for Grain Trade, and the study problem was represented by: Is there an impact of the organizational climate represented by (administrative leaders, organizational structure, reward) on the organizational conflict in the General Company for Iraqi Grain Trade, the study community is represented by the General Company for Grain Trade, Salah Branch Debt, where the number of employees in the company reached 200 (employees) and the study included a random sample of different administrative levels equal to 132). The study concluded that there is an impact of the organizational climate represented by (administrative leaders, organizational structure, and reward) on the organizational conflict in the General Company for Trade Iraqi grain, the study recommended the need to strengthen teamwork and encourage cooperation as well as the involvement of workers in the development of plans and programs to confront the conflict.

High Performance Work Systems: An Interactive Variable of the Relationship Between The Characteristics of the Reconfigurable Manufacturing System and the Philosophy of Lean Manufacturing

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 135, Pages 227-259
DOI: 10.33899/tanra.2022.175538

The current research seeks to present a perception of the role of high performance work systems in achieving the relationship between the reconfigurable manufacturing system and the philosophy of lean manufacturing, and on this basis a hypothetical scheme was built that reflects the nature of the relationship between the research variables, The independent variable is represented by the reconfigurable manufacturing system, The dependent variable is represented by the Lean Manufacturing philosophy, while the interactive variable is represented by the high performance work systems, The research included a theoretical framework for its variables in light of a group of Arab and foreign sources related to its subject, The research also adopted a field framework to measure the nature of the relationship and the impact between the research variables, based on a questionnaire prepared for this purpose, The researchers chose the General Company for the Automotive Industry and Equipment / Babylon Battery Factory as a field for the current research, As for the research sample, it was represented by a sample of them that included (220) individuals from its administrative leadership and specialized technicians holding a bachelor’s degree, In light of the answers provided by the respondents, which were analyzed using the statistical software (SPSS V23), (AMOS 24), it was confirmed that there are direct and indirect correlations and effects between the research variable, On the basis of this, the research reached a set of conclusions indicating the presence of direct and indirect effects of the reconfigurable manufacturing system and high performance work systems in the Lean Manufacturing philosophy, A set of proposals was presented indicating the need for the manufacturing system in the factory

The Distributional Effects of Change the Exchange Ratein Iraq Economic During the Period (1990-2020)

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 135, Pages 260-287
DOI: 10.33899/tanra.2022.175539

The exchange rate is one of the economic foreign currencies used in economic policies. Since exchange rate fluctuations affect most monetary, financial, and real variables, The purpose of this study is to examine the distributional impacts of the Iraqi dinar exchange rate over time (1990-2020).To achieve this goal, the research relied on the descriptive and analytical approach that depends on time series data, and the use of a system of simultaneous equations using the two-stage least squares model (2SLS). To show the mutual effects of the Iraqi dinar exchange rate, GDP, investment spending, and consumer spending, Finally, the study came to several conclusions, including that there is a positive relationship between the exchange rate of the Iraqi dinar and GDP, that is, economic growth, Furthermore, there is a negative relationship between the Iraqi dinar exchange rate and consumer spending (poverty ratio) and investment spending. These findings are consistent with the reality of the Iraqi economy, which is reliant on oil exports (in dollars) to fund various imports (in dollars). According to the study, one of the most important means of achieving stability in the exchange rate exchange and strengthening the relationship between the exchange rate and economic variables is economic diversification policy.

The Effect of Strategic Information Systems Planning Process on Strategic Alignment: The Moderator Role of Environmental Hostility

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 135, Pages 288-329
DOI: 10.33899/tanra.2022.175540

The strategic information systems planningprocess (SISP) has become increasingly important for public organizations to achieve strategic alignment, SISP is overwhelmedwith problems that hinder organizations from reaping its benefits of it. Environmental hostility is the most prominent. Therefore, this research investigates the influence of environmental hostilityas a moderator variable in the relationship between the strategic information systems planning process (assessed SISP in terms of strategic awareness, situation analysis, strategy conception, strategy formulation, and strategy implementation planning phases) and strategic alignment in public originations in Thi-Qar province. The survey questionnaire was designed based on a comprehensive literature review. A panel of both academic scholars was used to review the questionnaire items. Based on responses from 61 public organizations, our empirical investigation provided the following results, eight out of ten hypotheses tested were supported. To analyze the data, partial least squares structural equation modeling (PLS-SEM) was used. The findings of the research demonstrate that strategic awareness, situation analysis, and strategy conception strongly effects strategic alignment, and environmental hostility as a moderator variable influences the relationship between these processes and strategic alignment. The implications and recommendationsof this study are also discussed.

The role of social media influencers in supporting and revitalizing the brand and persuading to buy

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 135, Pages 330-353
DOI: 10.33899/tanra.2022.175541

The main objective of this paper is to introduce social media through a group of popular programs such as (Facebook, Instagram, personal blogs, YouTube...etc, and how it is used as a marketing tool for the brands of international companies, and to attract consumers. And how do influencers engage today, whether they are real people or bots in these programs and become promoters of the brand, and their influence on the purchase decisions of the consumer, through their millions of followers on their pages, so the question here lies in the duty of companies to engage in the field of employing these influencers to promote the brand and eliminate chaos with advertisements and focus in the field of e-marketing? Media is a way to communicate and interact with individuals each other daily. The most important thing is that this platform plays a key role in facilitating a greater impact through the feature of following up on influencers and how their information about brands changes the attitudes and perceptions of individual consumers and convinces them of the intention to buy. Do companies realize that because technological platforms are the most widely used today? This study aims to recognize the growing importance of digital influencers (Haqqi who or robots), and how they contribute to the paid marketing of companies by sharing positive messages about their brand of products on social networks. This process has been observed to cause a snowball effect when influencers reach a large number of consumers - following their posts and eventually continuing to share some information with them. In this way, the message is disseminated and the company becomes widely visible. The study will intensify the theoretical presentation of this phenomenon to clarify its dimensions. The results it reached lie in the importance of digital influencers and the need for them for creative freedom, originality, and credibility. It documents all stages of the influencer marketing process, as well as focuses on The factors of success in the influencer campaign. Attracting attention and participation for their impact on changing consumer behavior and buying intention. The study concluded the need to create awareness of the brand and leave a good impression, achieve the desired goals at every stage of consumer purchasing behavior, and finally choose influencers with a good reputation and content. It invites interaction with the brand, by watching the influencer's beauty and style to promote it.

Level of Stability in the Palestinian Economy and its Impact on the level of Fragility in Palestinian Society

Maen A. Salhab

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 135, Pages 354-372
DOI: 10.33899/tanra.2022.175542

The research sought to measure the level of stability of the Palestinian economy and its impact on the level of fragility of Palestinian society. To achieve this, the researcher used the descriptive approach. Where 80 specialists from the government sector and academics from Palestinian universities and research centers were targeted to assess the level of economic stability and the level of fragility through a special questionnaire. A time series of statistical data from official institutions were also used. To compare the data of Palestine with some Arab countries, the database of the Fund for Peace institution was used. The research came out with the result that the level of fragility in Palestinian society is classified as a warning, and its level is between Jordan and Lebanon. The level of economic stability in Palestine is described as an alarming reality. The level of elasticity of the Palestinian per capita GDP value is weak, reflecting the reality of the weak stability of the Palestinian economy. As for the correlation between the level of Palestinian economic stability and its level of fragility, it was a strong direct correlation.

The Role of the Innovative Marketin in Achieving Marketing Excellence, An Eploratory Study of the Opinions of a Sample of Employees in Government Banks in Duhok City

Bewar Haji

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 135, Pages 373-396
DOI: 10.33899/tanra.2022.175543

This research aims to identify the role of the dimensions of innovative marketing in achieving marketing excellence. The research problem has been formulated with several questions, most notably:  Does innovative marketing have a role in achieving marketing excellence in government banks in Duhok City? 
The questionnaire was adopted as the primary tool for obtaining research data, and government banks in the city of Duhok were chosen as a field for research. The research sample was randomly selected from (48) employees working in the researched organizations. Data were analyzed by using the statistical program (SPSS). Finally; the research reached a set of conclusions, the most important of which is the presence of a significant effect of the dimensions of innovative marketing combined in achieving marketing excellence in the surveyed organizations. The research presented a set of recommendations consistent with these conclusions, the most important of which is that the surveyed organizations should be quick and proactive in offering all that is new and distinctive services to ensure their survival in the market and maintain and enhance their market share.
 
 

Money Laundry and its Effect on the Economics of the Developing Countries

Shaher Al-Shaher

TANMIYAT AL-RAFIDAIN, 2009, Volume 31, Issue 94, Pages 91-104
DOI: 10.33899/tanra.2009.161813

Abstract

Money laundry is considered to be one of the expressions which has been tackled among the international scales. The international territories have recently interested in the issues of economic crimes and social security. Money laundry is connected extremely with illegal activities. The operations of money laundry usually exceed the limits of laws validity that may have been considered as crimes in nature inside the territorial borders. Money laundry is connected with the political corruption which is naturally accompanied with availing the execution of great resources and smuggling money abroad for laundering it and coming back in a lawful way or using money as materialistic properties or houses, gold or bank notes. The processing of money laundry is done in many tactics. It ranges from simplicity into sophisticated forms according to the circumstances and business nature. Technology has a dangerous role in developing the tactics for laundering money. It leads to smuggling of money abroad and loss in production of capitalism. It prevents production of goods and services which reflexes negatively on the national income

.

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.

.

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 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.

Money Laundry and its Effect on the Economics of the Developing Countries

Shaher Al-Shaher

TANMIYAT AL-RAFIDAIN, 2009, Volume 31, Issue 94, Pages 91-104
DOI: 10.33899/tanra.2009.161813

Abstract

Money laundry is considered to be one of the expressions which has been tackled among the international scales. The international territories have recently interested in the issues of economic crimes and social security. Money laundry is connected extremely with illegal activities. The operations of money laundry usually exceed the limits of laws validity that may have been considered as crimes in nature inside the territorial borders. Money laundry is connected with the political corruption which is naturally accompanied with availing the execution of great resources and smuggling money abroad for laundering it and coming back in a lawful way or using money as materialistic properties or houses, gold or bank notes. The processing of money laundry is done in many tactics. It ranges from simplicity into sophisticated forms according to the circumstances and business nature. Technology has a dangerous role in developing the tactics for laundering money. It leads to smuggling of money abroad and loss in production of capitalism. It prevents production of goods and services which reflexes negatively on the national income

.

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.

.

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.
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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.

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