About Journal

Tanmyat Al-Rafidain is a journal interested in publishing researches in economics, administrative and informatics aspects, the papers are subject to review and proofread by experts in the fields of specialty before issue. The papers are accepted for Iraqis and non-Iraqis in both English and Arabic. The magazine was founded in 1979, The magazine issued prepared on a quarterly basis by four numbers per year, The magazine has issued 113 number to so far
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Estimate The Effect Of International Trade For Invironmental Services Sample From WTO Countries

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 120, Pages 9-28

The trade of environmental services has attracted the attention of international economists concerned with foreign trade, especially at the end of the twentieth century and the beginning of the twenty-first century. The liberalization of trade in these services has made a quantum leap for the developed and developing countries, especially the members of the World Trade Organization; Growth in the trade in these services has been accompanied by growth in commodity trade, as well as by their higher contribution to the gross domestic product (GDP) of those countries. The problem of research is the lack of relative diversity in the environmental services of the countries sample research, forcing them to foreign trade for the purpose of providing import and use to stimulate economic growth. The research is based on the hypothesis that there is or is no impact of the trade of environmental services in the economic growth of the selected countries. The aim of the research is to assess the impact of foreign trade, especially the trade of environmental services in the economic growth of a sample of the member countries of the World Trade Organization. The research treated the theoretical side of the trade of environmental services, focusing on the main indicators of this trade, as well as the quantitative analysis of the impact of trade of these services in economic growth. The results of the research found that the net trade in environmental services, population, carbon dioxide emissions and fossil fuels had a positive and significant effect on the (GDP) values of most of the countries of the sample while it had a negative and insignificant effect for some of them. The research put forward several proposals, the most important of which is the development of environmental protection laws and regulations that reflect the economic and environmental performance as well as the work of future studies complementary to this research. .

Ways To Activate Forensic Auditing In The Iraqi Work Environment Analytical and Theoretical Study

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 120, Pages 29-47

Several attempts have been made in the area of auditing, including the attempts to link the audit to the law, on the one hand, and the needs of the judiciary on the other. Hence, calls have been made in a number of developed countries about the need for forensic auditing services. Which are carried out by official government agencies or the offices of auditors and accountants in the private sector. The results of the judicial review are reports that guide judges in passing judgment on the conflicting parties on financial issues. The problem of research has emerged from the fact that judicial review requires a range of expertise because it covers a large area of specialization, including investigations, supporting forensic proceedings, and settling disputes. This requires that the forensic auditor have auditory knowledge and that he should have a good concept on legal procedures and methods of investigation. To achieve the goal of the research was divided into three topics addressed the first statement of the nature of judicial review, while the second dealt with the procedures and stages of judicial review and the third has identified ways to activate judicial scrutiny in the Iraqi work environment. .

Measuring The Competitive Impact Of Some International Indicators In Doing Business For Selected Countries

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 120, Pages 49-61

Competitiveness is related to the relative prices and expenditures of production from a macroeconomics perspective. Many economic analysts have linked competitiveness, productivity and technological development. Economic and financial studies have pointed out to a set of international indicators in the International Competitiveness Report (inflation, tax rates and tax systems, political instability, underfunding of infrastructures, and all of these factors play a large role in determining the volume of trade flows between countries). The research has attempted, through data, to classify the selected countries as a research sample into a group of clusters based on indicators through theoretical and practical analysis:
1. Improving the level of indicators of business practice and increasing the attractiveness of any country and its capacity in the international economy requires institutional improvements in the following variables:
a. Improve the business environment.
b. Tax reform.
c. Reducing economic inflation rates.
d. Increase the productivity and efficiency of human resources by raising spending on education to close backwardness.
Each country in order to achieve integration into the international economy and to achieve competitive efficiency must activate the gravity factors that drive a group of countries, which form clusters of homogeneity to increase economic integration among themselves and this integration brings to these countries a range of benefits that lead to an increase in size Trade exchange between them.
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Malaysian Economy and the Global Crisis: Is There a Why Out?

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 120, Pages 63-77

The global economy has recently been characterised by a string of new style financial crises that plunged a number of rapidly growing and successful economies in the, but sharing point between all of them are un resurrections movement of foreign capital across the countries as a result of globalization and international market openness. Malaysian economy like other Asian countries faced different external shocks especially in 1990s till now, but it stands up from these falls down through itself and due to cooperation with other Asian countries..

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Analysis Of The Credit Capability Of Iraqi Private Banks and the Possibilities Of their Development

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 120, Pages 79-94

The aim of the study is to analyze the credit capability indicators of Iraqi private banks and analyze liquidity and profitability indicators that support the credit capacity of Iraqi private banks as well as provide a proposed model for capacity development The study concluded that the indicators of credit capacity in some private banks Are declining their decline in other banks, which requires the need to provide modern models to develop the credit capacity of Iraqi private banks..

The Relationship Between Service Recovery Systems And Word-Of-Mouth and It's Reflecting On Positive Emotion Response Of Customer An Analytical Study Of The Views Of A Sample From Customers Of Iraqi Tourism Companies

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 120, Pages 95-113

This study aims to investigate the relationship between service recovery systems and Word-of-Mouth and it's reflecting on positive emotion response of customer. It has been selected sample of (375) customers' tourist companies in Iraq. It has been dependence on empirical measurements from previous studies to verify these hypotheses, and that using a variety of statistical tools for the analysis and processing of data and information by using the necessary statistical packages through simple correlation matrix, the simple regression analysis and structural equation modeling to test the hypotheses of the study and (SPSS vr.19) program and (Amos vr.23) program. The study found to a set of conclusions was the most important (The effect of perception customers to the effectiveness service recovery systems Contributes to the enhancing their positive responses). In the light of the conclusions have been formulation a set of recommendations was the most important (Investment companies systems and strategies of service recovery, and training and empowerment employees to deal with cases of service failure, and that the companies make full attention to customer retention by avoiding and treatment failures).).

The Relationship Between Information Technology Governance and Human Resource Information Systems Infrastructure

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 120, Pages 115-130

Information technology governance emerged in the early 1990s as a result of the description of the relationship between information technology and business strategy, and information technology governance correlate with management and information systems. This relationship is conducive to the development of integrated business planning, development and the definition of responsibilities. The results of the Garthner research show that large organizations invest more than half of their capital in the current information and communication technology. It is important to ensure the success of the business organization because of the significant impact on the performance and well-being of the organization, in other words, access to good management. This is the most important information system in the organization. It is important to look at the role played by these systems in providing the beneficiaries of the required information, especially the human resource. The core HRIS which proves the success of the organization's operations, is based on a strong infrastructure of hardware, software, communications, networks, and information technology, knowledge and experience in the management of data and knowledge
The research seeks to study the relationship between the information technology governance and the infrastructure of the information systems, and the results of the agreed compatibility and impact in order to improve the performance of the information system and technology and control of participation in the technology and division of labor. The management of the information technology is not dependent on the successful adoption of the governance of the technology (planning and adoption of strategies. In order to achieve the research objectives and answer the research questions, the hypothesis of the research was tested using statistical methods that were analyzed by correlation and variance analysis as well as description of the research variables. The research sample included (62) members of the University of Mosul, representing the employees of a number of colleges university research society. The research came out with a number of conclusions in light of which the research presented a number of recommendations.
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Cleaner Production Principles and their Role In Promoting Occupational Health and Safety An Exploratory Study Of the Views Of a Sample Of Managers In the General Company For Northern Cement

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 120, Pages 131-146

The aim of the research is to find the relationship between the principles of cleaner production and occupational health and safety in the General Company for Northern Cement to represent the research sample. The principles of cleaner production have an important role in achieving the occupational health and safety of the employees by providing a safe work environment. The questionnaire was used to collect data and information to determine Relationships between search variables using the SPSS program. In general, this research attempts to answer the following main question: What is the nature of the correlation and influence relationships between the Cleaner Production and Occupational Health and Safety principles of the company being investigated? The research found a number of conclusions, the most prominent of which were: the correlation between the principles of cleaner production and occupational health and safety, and based on the conclusions reached by the researcher, made a number of recommendations in line with the findings, notably: increasing the interest of the company under the principles of cleaner production Because they are important in achieving the occupational health and safety of employees. .

Job Lawlessness A Pilot Study of Opinions of Sample of Employees in Al-Hamdaniya University

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 120, Pages 147-160

The present research aims the factors that effect on job lawlessness phenomenon at the university of Hamdaniya, it tackles some personal and employment variables like (sex, social back ground, social condition, family size and income level). The sample consists of the (100) employees, like (males and females) intentionally selected from all the colleges in the university of Hamdaniya. A case study method applied study the files of the employees (males and females) during the period between (2013 - 2017), and included self-factor, economical factor, social factor, policy factor and educational factor. The data have processed statistically using cay square and (t-test). The analysis has shown that the satisfaction differs among the factors the effect on lawlessness phenomenon. There has also been statistical differences which depend on personal variables and employment environment, like; social condition, monthly income, and size of the family. Other factors have shown no differences like: sex, and social back ground) depending on these result. The researcher proposed a number of suggestions. .

The Extent of Corporate Governance Contributions To Benchmarking Reports In The Performance Evaluation of Production Units (Case Study) In The Northern Cement State Company

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 120, Pages 161-181

The most notable legacy that current century received from previous century is the interests of researchers, specialists, and entrepreneurs in the curricula and approaches of management science techniques in order to improve performance, innovation, and creativity, including the benchmarking method, so, that requires companies to work to improve their performance to face the market and the need for high degrees of efficiency and quality to reach customer satisfaction, companies also have to reconsider organizational reality as soon as possible and to achieve an acceptable level of performance to reach their overall goal of survival, growth, and maximizing the profitability and value the company's shares in the long term, so the company has to raise its level of performance compared to the competing companies to determine the gap between its performance and the performance of competing companies by identifying and developing strengths and identifying and addressing weaknesses. Also, the existence of a set of rules and behaviors governing corporate management maintain the balance between owners and management on the one hand and between performance and commitment on the other hand, and keep companies from collapsing. Corporate governance and benchmarking reports help the management to conduct what is planned and hence the importance of research in evaluating and improving performance. The problem of research was that the non- use of modern management methods, including benchmarking, transparently and within behavioral norms and standard of criteria will not lead to taking corrective action to evaluate performance. The research was based on the hypothesis that achieving the principles of corporate governance in benchmarking reports lead to continuous evaluation and improvement of the performance of Northern Cement State Company. SPSS was used to analyze the answers to the questionnaire distributed to a number of the members of Northern Cement State Company. One of the most important research recommendations is the need for the company in question to adopt benchmarking method and to be a continuous comparison of the performance of the companies and to be compared with better competitor and its reports within the rules and principles of corporate governance..

Islamic Banking - An Analytical Study In Its Theoretical Perspective And Indicators To Overcome The Financial Crisis And Spread

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 120, Pages 183-199

Islamic banking is one of the main components of the global Islamic financial system and it is relatively new and cannot be compared to the traditional banking which has a large timing dimension and a wider geographical spread. However, Islamic banking began to develop in its operations and growth rates and spread and it emerged as a dominant industry has the ability to overcome global financial crises. One such crisis was the subprime mortgage crisis in 2008. In Iraq, the experience of Islamic banking, despite its modernity too, but it has evolved in terms of the size of assets and the number of banks. They represent 50% of the market share of Iraqi private banks. This paper in its theoretical framework researched Islamic banking according to its theoretical perspective, characteristics and challenges. The practical framework discussed the analysis of the ability of Islamic banking to overcome financial crises and its growth and spread locally, regionally and globally.ً .

The Availability Of Project Management Quality System Requirements (ISO10006: 2017) A Case Study In The Building Engineering Company For Contracting In Mosul

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 120, Pages 201-221

The aimed of current research is to identifying the availability of project quality management system requirements, which represent (ISO10006: 2017) specification in a contract company that operating in city of Mosul. The growing number of projects spreading all over the world, leads to increasing reliance on project management in construction projects in order to enhancing their efficiency and effectiveness. In this context, the research was including a set of questions about its variables which were tested statistically. The research included a checklist which was directed to the managers of the company. Definitions of the third and the fourth requirement refer to the quality management systems in the project. According to the interpretation of the respondents' answers, the research concluded that the company did not have a specialized quality system, while the percentage achieved from comparing the quality of project management for the company investigated with the specification indicated(46%), which is mean "partially implemented- partially documented". A number of recommendations have been submitted. The most important of them indicated that there is a need to adopt the standard (ISO10006: 2017). General Contracting for companies operating in this field..

Obstacles and Resuls of Client Satisfaction About Banking Services Analytical Study of AL–Rasheed and AL–Rafeidain Banks in Ninavah Governorate

Buthayna L. Ahmed

TANMIYAT AL-RAFIDAIN, Volume 29, Issue 88, Pages 27-41

Abstract

Several of organizations aim at attracting high and comprehensive satisfaction of the customers. This can be done through developing the performance and to do better jobs to satisfy the customers' needs to overcome competitive. The organization that may depend on the customer satisfaction becomes an expert in customers forming and not only in forming goods and services. This is due to the fact that if a customer is slightly satisfied, s/he will be simply deviated to other offers; unlike highly satisfied customers who will be less deviated to other offers and organizations of better services.

Analyzing and Designing the Functional Information Bank

Anhar Kh. Mohammed; Suhair A. Dawood

TANMIYAT AL-RAFIDAIN, Volume 28, Issue 82, Pages 91-109

ABSTRACT

Object Oriented is considered to be one of the most important types of programming that has appeared recently. It is characterized with high a high qualification of data search with the capability available to make database general, in a way can possibly be used via other systems and to keep the data secrecy and quickness to achieve and recover data. So, the personal system is designed to give full information of any lecturer automatically, in order to enable any institute or office to gain this information (i.e.…personal information, functional, scientific, etc). The research of data, the information can be recovered and browsed in addition to receive reports and comprehensive statistics of teaching staff. Visual Basic version 6 is used to design the system programming.

Obstacles of Gaining Sustainable Competitive Advantage A Case Study in Cement Factory in Hamam AL- Aliel AL-Jadeed, Ninavah Province

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 221-240

The research identifies and diagnoses the obstacles to gain sustainable competitive advantages of internal environment and external environment in New Cement Factory of Hamam AL- Alil. It included constraints on the interior of the factory weaknesses, and external environment of the strength of the bargain of processors or the strength of the bargaining of environment and general environmental threats wane instrumental in weakening the factory ownership of sustainable competitive advantage and a cement factory was chosen to be the scope for the study. The researchers adopted a resolution tool for collecting data and information on the practical aspect of the study as well as personal interviews. In order to achieve the objectives of the study and its premise wane a default model demonstrates the availability of some impediments to gaining sustainable competitive advantages in the lab. Based on the description and diagnosis of the study variables and test its premise is reached for a set of conclusions, including the availability of a set of constraints experienced by the plant represented by the bargaining power when the processors, and the vulnerabilities of the plant as well as general environmental threats, and a relationship between vulnerabilities and threats to the environment, as well as a link between vulnerabilities and bargaining strongth when equipped. Then put a series of proposals that are consistent with the conclusions indicated..

Influences of Export Raw and Industrial Wood on Forest Utilization in Selected Countries (Indonesia, Malaysia)

Shahla Abd-Al-Razak

TANMIYAT AL-RAFIDAIN, Volume 32, Issue 100, Pages 55-66

Abstract

Exports in general is one of the important pillars in the evolution of national economies of the group advanced and developing countries, but developed countries seek to export goods with high-assisted techniques applied by the scientific, economic, industrial exports, and thus to provide direct support to the economies of these countries. The degree will be varied in implementing the export of any raw or manufactured goods and a group of developing countries. The trend is towards the development of industry and services as well as to advance the economic development that to go forward in this case, some manufactured goods, while other developing countries can boldest complex manufacturing processes for goods raw conversion into manufactured exports, which forced out the urgent need for foreign currencies and the weak economy, which not serve on the development of industry and services sectors and the result of the application of quantitative mathematical models to determine the relationship and effects of exports of raw timber and processed in a sample of countries (Indonesia and Malaysia) show that the effects were different for exports of raw timber and processed timber and the area remains forest production and forest area represented a changing economy, the gross domestic product in Indonesia, the results were more pronounced than in Malaysia has emerged through the use of statistical models of linear regression coefficients that are consistent with the hypothesis of the results of research and studies in place and the other for the former do not agree, particularly in Malaysia which requires attention is the implementation of the Forests and the production Permanent continuing to support the forest sector and make it the best form of his or her duties.

The Public Cloud Computing Applications in Organizations -

Layth S. Hussein

TANMIYAT AL-RAFIDAIN, Volume 34, Issue 110, Pages 141-156

Abstract

Business organizations in general and educational organizations in particular face problems in achieving development processes, in the context of their existing budgets and current infrastructure in the sides of developments and expenditures. They seek to increase performance while reducing levels of complexity and cost in developing the current infrastructure of information technology, which led the confrontation organizations to a great trouble in the use of information and communications technology, particularly in the transition to any new situation. This is because it requires exploration of modern technology and investment to achieve the evolution. Demand has led to lower the cost of computing to devise a cloud computing model that offers the best services through better use and reduce the cost of management and infrastructure. The current research seeks to shed the light on this new the paradigm globally through acknowledging the concept of cloud computing which can be used in the educational organizations to shift to e-work in all dimensions through reference to education Google Apps. as a proposed model for educational organizations in Iraq.

Strategies of Change in Banking: between Challenges of Globalization and Profession Requirements

Saja F. Mohammed; Mowffaq A. Al; Saideyya

TANMIYAT AL-RAFIDAIN, Volume 30, Issue 92, Pages 151-171

Abstract

Banking is one of the most prominent activities that have been activated with International Developments, especially in both financial and economic aspects. Therefore, banks should be modified and incorporated with the developments through adopting many essential strategies that may help in continuing, competing and facing several challenges. Since globalization is one of most potential phenomena occurred in the financial activity, the research has shed light on reviewing globalization and other important challenges that banks may face and the requirements to be taken to incorporate with this phenomenon. First, banks should increase their capitals according to Basle committee requirements which are suitable for real risks that banks facing nowadays also technological development in information systems is one of challenges that lead to make change in financial business styles in order to decrease costs and obtain fastness and accuracy in the operations processes and fulfilling demands of customers, in order to achieve satisfaction and continue with their dealing with the bank. Customer nowadays is the first aim of banks in order to provide him with every modern and suitable to keep him dealing; increase his satisfaction and trying to seek for new customers. The research assured the exchange caused by globalization in the financial services structure. Liberation from conditions, regulations and legislation led the banks greatly to enter business aspects that have not been permitted before. Banks today became universal banks ones, they collect savings from all sectors and re - invest them in all sectors depending on varying strategy to decrease risks and enlarge returns in addition to practice investing banks business and banks that need a whole re - engineering for banks. Applying strategies of re - engineering and continues improvement demand applying concentration on getting competitive features for bank through decreasing costs, increasing returns and market portion, which the research adopted in details.

The Extent of Corporate Governance Contributions To Benchmarking Reports In The Performance Evaluation of Production Units (Case Study) In The Northern Cement State Company

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 120, Pages 161-181

The most notable legacy that current century received from previous century is the interests of researchers, specialists, and entrepreneurs in the curricula and approaches of management science techniques in order to improve performance, innovation, and creativity, including the benchmarking method, so, that requires companies to work to improve their performance to face the market and the need for high degrees of efficiency and quality to reach customer satisfaction, companies also have to reconsider organizational reality as soon as possible and to achieve an acceptable level of performance to reach their overall goal of survival, growth, and maximizing the profitability and value the company's shares in the long term, so the company has to raise its level of performance compared to the competing companies to determine the gap between its performance and the performance of competing companies by identifying and developing strengths and identifying and addressing weaknesses. Also, the existence of a set of rules and behaviors governing corporate management maintain the balance between owners and management on the one hand and between performance and commitment on the other hand, and keep companies from collapsing. Corporate governance and benchmarking reports help the management to conduct what is planned and hence the importance of research in evaluating and improving performance. The problem of research was that the non- use of modern management methods, including benchmarking, transparently and within behavioral norms and standard of criteria will not lead to taking corrective action to evaluate performance. The research was based on the hypothesis that achieving the principles of corporate governance in benchmarking reports lead to continuous evaluation and improvement of the performance of Northern Cement State Company. SPSS was used to analyze the answers to the questionnaire distributed to a number of the members of Northern Cement State Company. One of the most important research recommendations is the need for the company in question to adopt benchmarking method and to be a continuous comparison of the performance of the companies and to be compared with better competitor and its reports within the rules and principles of corporate governance..

THE INCREASE OF POPULATION IS ONE OF THE REASONS BEHIND THE DEVELOPING COUNTRIES’ BACKWARD

Ahmed. M. Al - Breefcany

TANMIYAT AL-RAFIDAIN, Volume 28, Issue 84, Pages 9-21

ABSTRACT

Planners have succeeded to develop the various countries via the plans extended for the procedures of the economic development. Some of them have failed to fulfill these requirements because of the prompt excessive population. Hence, the developing processes have not been taken by the planners in order to better the costs of living and health standards. Almost, the population rates have highly increased than planned that may exceeded the development indicators economically; thus the net development rate has become negative. This research explained the failure and the procedures of treating these cases through the materialistic and spiritual items of population to the success of planners in developing the countries.

The Relationship between Intellectual Capital Components and Establishing the Essentials of Mass Customization Technique

Akram A. Al-Taweel; PhD

TANMIYAT AL-RAFIDAIN, Volume 32, Issue 98, Pages 169-189

Abstract

The components of production like the natural resources, job, and capital have not been taken the same interest as in the past. So, the interest has been given recently to the invisible input (immaterial) like information and knowledge. Today, if someone talks about the knowledge, it means that he talks about the intellectual capital in the organization, and these immaterial inputs effect also the technique of mass customization. The researchers sought to include these variables in the present study within a thorough frame in an attempt to study the relationship between them. Generally, the study tries to answer the following inquiries:
1. Do the managers in the national company for manufacturing domestic furniture have a clear image about the concept of intellectual capital and its components?
2. Does there a clear image of the managers in the national company for manufacturing domestic furniture about the concept and the importance of the rests of the technique of mass customization?
3. Do managers in the national company for manufacturing domestic furniture have a clear image about the relationship between the components of intellectual capital and constructing the rests of the technique of mass customization?
The study has reached to a set of important conclusions:
1. There is a significant relationship between the components of the intellectual capital and mass customization technique in the company under study.
2. There is a significant effect of intellectual capital components and the technique of mass customization in the company under study.
Depending on these conclusions that the study reached, the study has presented a set of recommendations that harmonized with these conclusions like:
- The increasing interest of company's administration which under study to include the administration in connection with the intellectual capital and constructing factors of mass customization technique.

Analyzing and Designing the Functional Information Bank

Anhar Kh. Mohammed; Suhair A. Dawood

TANMIYAT AL-RAFIDAIN, Volume 28, Issue 82, Pages 91-109

ABSTRACT

Object Oriented is considered to be one of the most important types of programming that has appeared recently. It is characterized with high a high qualification of data search with the capability available to make database general, in a way can possibly be used via other systems and to keep the data secrecy and quickness to achieve and recover data. So, the personal system is designed to give full information of any lecturer automatically, in order to enable any institute or office to gain this information (i.e.…personal information, functional, scientific, etc). The research of data, the information can be recovered and browsed in addition to receive reports and comprehensive statistics of teaching staff. Visual Basic version 6 is used to design the system programming.

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