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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Marketing Audit and its Role in Reducing Marketing Crises-An applied Study in the General Company for Northern Cement in Nineveh Governorate

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 136, Pages 9-30

This study sought to demonstrate the impact of marketing audit in reducing the marketing crises that organizations, whether industrial or service ones, may be exposed to at any time and under any circumstance, given that organizations exist in a constantly changing environment, which calls for taking precautions for every change that may cause She has a state of stress or weakness For that, the study was selected based on the researcher’s readings and the supervisor’s guidance, and after an exploratory study to the organization in question and knowledge of some of the determinants of work related to marketing audit in terms of the company’s marketing environment and its approved marketing strategy, its organizations and marketing systems in dealing with and responding to its marketing crises, (149) were approved A questionnaire was distributed to obtain information, and a statistical analysis was used with a set of tools and statistical methods using the (SPSS.V.23) program to obtain the results. The current study reached several conclusions, the most prominent of which were:

 It shows the awareness of the researched organization of the variables of the study marketing audit to deal with the marketing crisis with the highest level of performance efficiency.

The Contributions of the Design for Disassembly Dimensions in Promoting Sustainable Marketing: An Exploratory Study in the General Company for Electrical and Electronic Industries in Baghdad

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 136, Pages 31-56
DOI: 10.33899/tanra.2022.176208

The current research was based on the descriptive-analytical approach to present the theoretical and practical framework of the design for disassembling and its role in sustainable marketing, as an analytical study in the General Company for Electrical and Electronic Industries in Baghdad. This research aimed to the achievement of product design towards an approach that facilitates the disassembling process after the expiration of the life of those products and its role In providing sustainable marketing activities that meet the requirements of the environment, society, and economic growth. the current research presented its hypotheses which are based on the existence of a correlation and a significant effect between the dimensions designed for disassembling and the dimensions of sustainable marketing which are based on the questionnaire distributed to a sample of (204) respondents within the administrative levels. From the research community, several conclusions were reached that emphasized the significance of the correlation and impact of the research variables, which indicated the need for the company to pay attention to the design practices of its products, to study and evaluate the consequences of that design in terms of environmental, social and a good economic return with a commitment to include the dimensions of sustainability in its marketing strategy. this leads to achieving the requirements of customers without compromising the requirements of subsequent generations if they wish for survival and excellence.

Measuring Financial Sustainability Using the Dupont Model, an Analytical Search for Real Estate Companies Registered in the Amman Stock Exchange for the Period 2008-2020

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 136, Pages 57-76
DOI: 10.33899/tanra.2022.176209

The research aims to measure the financial sustainability of a sample of real estate companies registered on the Amman Stock Exchange for the period 2008-2020. The data required for the study included some financial indicators represented by distributed profits, retained earnings, fixed assets, total assets and liabilities, financial return, and profits before interest and taxes, which were mediated by building Standard models and research hypotheses testing, as well as the discrepancy in achieving sustainability rates acceptable by the research sample companies, which DuPont formula was used to measure financial sustainability. The econometric software Eviews-12 was used to estimate the required regression models, and the statistical software SPSS-27 to calculate correlations and other statistical tests, while Excel was used to implement the accompanying graphs for the analysis. The companies that meet certain conditions have been selected, including that these companies have been listed on the Amman Stock Exchange for a short period to have the ability to expect real estate activity in the long term in future.
In light of our statistical results, we conclude that most business companies are financially sustainable and that they will not be exposed to the risks of financial unsustainability when they invest their resources in capital investments. Thus, we recommend companies increase the levels of capital investments, achieve more profits and returns, create new investment opportunities and improve the company's position, which contributes to enhancing the survival and continuity of companies.

Does The Distribution of Income Respond to the Development of Institutions?

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 136, Pages 77-99
DOI: 10.33899/tanra.2022.176210

The study aims to measure the impact of institutional factors on income distribution. Panel data for the period (2002-2018) were collected for 12 countries characterized by low levels of institutions, namely Argentina, Bolivia, Brazil, Colombia, Costa Rica, Dominican Republic, Ecuador, Honduras, Kazakhstan, Peru, El Salvador, and Turkey. The fixed effects model (FEM) was adopted. The model used took into account the impact of institutional quality indicators issued by the World Bank (control of corruption, government effectiveness, political stability, quality of regulation, rule of law, and voice and accountability). The model took the effect of other variables, such as the government spending ratio, unemployment rate, and trade openness, on the income shares held by (the poorest 40%, middle 40%, and richest 10%). The results showed the response of the income distribution to institutional variables was weak, as all the calculated elasticities were less than one. However, it was found that the most dominant institutional variables in the distribution of income in favor of the richer class are (control of corruption, Regulatory quality, and the rule of law). While it was found that the institutional variables whose distributional impact is in favor of the poor are (government effectiveness, Regulatory quality, and rule of law). The effective variables in the distribution of income in favor of the middle class were (government effectiveness, and rule of law). On the other hand, we found thatthe unemployment rate and trade openness have a negative effect, and government expenditure has a positive effect, on the share of income held by the poor and middle class. While trade openness has a positive effect, and government spending has a negative effect, on the share of income held by the rich.

The Role Total Productive Maintenance in Achieving Green Maintenance an Exploratory Study of the Opinions of a Sample of Individuals Working in the Mosul Dairy Factory in Iraq

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 136, Pages 100-122
DOI: 10.33899/tanra.2022.176211

This study aims to find the relationship between total production maintenance and to show the extent of its impact on green maintenance as an exploratory study in the Mosul Dairy Factory in Iraq,The problem of the study was expressed by several questions, including the reasons for the lower performance of maintenance activities than the better performance,And after reviewing the reality of the work of the research laboratory,and collecting data and information from the records of the laboratory and its working personnel, using the questionnaire as the main tool for collecting data and information that was designed for this purpose,(40) questionnaires were distributed to the respondents, distributed among the departments and divisions of the lab investigated.And then analyze this data by relying on the statistical program (SPSS),In light of the analysis process, the study reached a set of conclusions, the most important of which are,The existence of significant correlations between the two variables and the presence of a significant effect of the total productivity maintenance on green maintenance,The researchers presented a set of proposals that fit with the nature of the current study, the most important of which is, It was represented in the need to move towards the application of the comprehensive production maintenance method in all operations and activities of the plant promptly to upgrade its products and move towards achieving green maintenance,As the study was tested in the research laboratory.

The Role of Financial Structure Balance in Ensuring the Iraqi Bank Financial Health )An Analytical Study of A Sample of Banks Listed in Isx-Iq For the Period: 2015-2020)

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 136, Pages 123-140
DOI: 10.33899/tanra.2022.176212

Purpose-The research aims to find the role of the financial structure balance in ensuring the financial health of Iraqi banks.
Design/ methodology/ approach- The current study is an analytical study; it uses different indicators (metrics) for the financing structure, represented by financing with ordinary shares (equity), financing with retained earnings, financing with debts, and financing with deposits. Moreover, measures of net current assets, accumulated profits employment, real production capacity, and the value of expected bankruptcy were used as measures of financial health. Data were collected from 20 banks listed on the Iraq Stock Exchange as a sample for the study out of 44 banks for the period from 2015 to 2020; the study also adopted two financial hypotheses: the first financial hypothesis was that the banks of the study sample depend in their operational actions on balanced financing structures, and the second hypothesis states that the banks in the study sample enjoy financial health systems that make the avoid various financial problems in the future. The statistical hypothesis, states that there is a significant influence relationship between the budget of the financial structure and ensuring financial health. Findings -The study concluded that all Iraqi banks do not have financial health systems.            
Recommendations -The banks that do not have Financial health (Gulf Commercial Bank, Al-Atta Bank, Al-Mansour Bank, Baghdad Bank, International Development Bank, and Region Trade Bank) must rely on a balanced financing mixture that depends basically on financing with ordinary shares (equity) to improve their financial health.

The Role of Monetary Policy Indicators in Achieving Monetary Stability in Iraq and The Kurdistan Region - Iraq for the Period (1988-2019)

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 136, Pages 141-168
DOI: 10.33899/tanra.2022.176213

The monetary policy used by the Central Bank has an important and prominent role in the economic activity of the country because it is based on monitoring the money supply through which the bank seeks to achieve its final goals of monetary stability, so the aims of this research is to Clarify the role of monetary policy indicators and its impact in achieving Monetary stability in Iraq for the period (1988-2019) using the )Co-integration( tests and the Autoregressive Distributed Time Gaps (ARDL) model, based on the premise that monetary policy has a major role in achieving monetary stability, and the research reached some conclusions, the most important of which is that there are Positive and negative effects of monetary policy indicators through their effects on the economic variables related to monetary stability, and accordingly, it is necessary to work on achieving monetary stability by activating and diversifying these indicators so that they become more appropriate to achieve their goals of monetary and economic stability, through building a banking system A sophisticated that contributes to the development of the local money markets by enhancing competition between commercial banks and building the confidence of individuals in them.

Analysis of the financial reality and its development in Cihan Bank for Islamic Investment and Finance for the period (2011-2021)

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 136, Pages 169-191
DOI: 10.33899/tanra.2022.176214

The Bank is considered one of the important economic institutions in stimulating the economic activities of any country and represents a major pillar of bringing about changes in economic development in societies now. Therefore, the research analyzes the financial reality and its development in Cihan Bank for Investment and Finance during the period (2011-2021). The importance of this research is manifested in diagnosing the bank's performance in mobilizing financial resources and its ability to direct them to the purposes that serve to stimulate economic activities. This research assumed that the bank can mobilize savings and increase the bank's cash balances and use it well to achieve economic profits. The conclusion was reached that there was a development in the total assets and cash in the fund during the research period, and also it was concluded that there was a rise in financing and investment revenues, as the compound growth rate for the research period reached (19.8%), and an increase in net profits after tax, as it reached Compound growth rate (8.86%). Finally, the research suggested a set of suggestions, perhaps the most important of which is to encourage community members to deposit their savings in banks.

Feasibility Analysis of The Establishing Mosul Tourist Park Project

WASAN AL– Own

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 136, Pages 192-211
DOI: 10.33899/tanra.2022.176215

The tourism sector is one of the basic sectors of the economy of any country because it achieves economic and social benefits and achieves important goals. The (Al-Mosul Tourist Park) project is one of the tourism projects that have been feasibility study for it, as it seeks to create multiple groups and a variety of purposes and tasks. The total area of ​​the project is ( 62500 square meters equivalent to 25 dunums) and with an invested capital of (26,200) million dinars (ie twenty-six billion and two hundred million Iraqi dinars), the project is located in the forest area in the city of Mosul near the third bridge in the left of the city, as the study aims to: Establishing an integrated project as much as possible that serves the city and contributes to its development in several respects, in addition to providing entertainment facilities in it; That is to find out whether the establishment of this project will achieve economic feasibility or not? The problem of the study is also focused on the enormity and breadth of the project, as it needs a lot of data and information, and obtaining it requires consulting many experienced people with different specializations, which requires great effort during the feasibility study. The study relied on descriptive and analytical approaches by collecting information in the field and then analyzing it according to the criteria for studying the feasibility of economic projects. The study reached conclusions, the most important of which is that the project achieves economic feasibility from the point of view of commercial profitability criteria, whether it uses current value transactions in its accounts or not using these transactions. The study suggested that it is possible to establish the project as it achieves financial feasibility (achieving good returns for the investor) and from an environmental point of view by adding it aesthetically and from an economic point of view by adding a project at the regional and national levels and increasing the urban and urban development in the country and providing it with new job opportunities.

Marketing Innovation and its Contribution to Promoting Customer Confidence-An Exploratory Study of the Opinions of A Sample of Workers in Singular Stores in the City of Mosul

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 136, Pages 212-232
DOI: 10.33899/tanra.2022.176216

     The research aims to identify the contribution of marketing innovation to enhancing customer confidence. Marketing innovation focuses on marketing activities and methods of marketing work, especially those related to the elements of the marketing mix, as organizations of all kinds have been interested in marketing innovation to achieve their marketing objectives through the increasing role of marketing innovation, which is the main means and tool.  For the work of many organizations, including organizations operating in the city of Mosul, the problem of the study is summarized in an attempt to determine marketing innovation in enhancing customer confidence.  The questionnaire consisted of a sample of workers in single stores in the city of Mosul, with a total of (51) forms, and (43) valid forms were retrieved for analysis and testing some hypotheses with the correlation and influence relationships between the research variables using many statistical methods based on a program. The research reached conclusions them. There is a correlation and impact relationship between marketing innovation and customer confidence, and in light of this, it has been  A proposal that organizations use marketing innovation to practice their activities by developing the products offered by the organization and keeping pace with modern and rapid developments in the needs and desires of customers and maintaining the trust that customers give to the store

Diagnosing the Reality of E-Learning Quality Standards in Iraqi Universities/ an Exploratory Study in a Number of Faculties of the University of Mosul

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 136, Pages 233-259
DOI: 10.33899/tanra.2022.176217

This research aims to identify the reality of e-learning quality standards at the University of Mosul. The research problem revolves around two main questions, which are: Do the individuals surveyed have a clear perception of the quality of e-learning and its sub-dimensions? What is the role of e-learning in improving the educational level? As hypotheses were formulated for the research, the most prominent of which was (there is no perception of the quality standards of e-learning among faculty members at the University of Mosul) representing the field of study at the University of Mosul. The research community included all faculty members in several colleges at the University of Mosul. The researchers adopted the descriptive analytical approach by Preparing a questionnaire form distributed to the research sample represented by faculty members in a number of the (475) faculties of the University of Mosul.

Customer Experience is an Entry Point for Achieving Marketing Success: an Exploratory Study in a Number of Private Banks in the Governorate of Dohuk

Hala Nuri

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 136, Pages 260-284
DOI: 10.33899/tanra.2022.176218

The current research aims to identify the role of customer experience in its dimensions (interaction with service, emotional experience, social experience, service experience, physical environment) in achieving marketing success. The organization’s services and interaction with them and building strong relationships with customers contribute to achieving the goals of the organization, as well as the study addressing the issue of marketing success as a long-term plan that works to provide a set of innovative services through which it can achieve success, continuity and stay in the market as a reliable variable, and from this point of view The study problem was identified by several questions, as follows:
1- Do the respondents have a clear perception of the customer experience?
2- Do the respondents have a clear vision of marketing success?
3- Is there a significant correlation between the customer experience and the marketing success of the surveyed banks?
4- Does the customer's experience have a significant effect on the marketing success of the surveyed banks?
   The questionnaire form was distributed to a sample of workers in several (civil banks) in the city of Dohuk, and (109) forms were distributed to some workers in (civil banks), and some hypotheses were tested with the correlation and influence between the research variables using many methods. Statistically, based on the Spss program, many conclusions were reached, the most important of which is the existence of a significant correlation between the research variables and in the light of which some proposals were presented, the most important of which is the need to realize the dimensions of the customer experience, absorb and enhance them, and then harness them to serve the researched organizations to achieve marketing success.

Adopting Enlightened Marketing And its Role In Enhancing the Entrepreneurial Orientation/An Exploratory Study of the Opinions of A Sample of Managers of Some Productive Organizations in the City of Mosul

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 136, Pages 282-303
DOI: 10.33899/tanra.2022.176219

The research dealt with the topic of adopting enlightened marketing and its role in enhancing entrepreneurial orientation.  As the research tried to provide a clear vision in its theoretical aspect and clear answers in the field regarding its dimensions and the significance of its variables, the research adopted its field framework after enlightened marketing as an independent dimension represented by (customer orientation, customer value, innovative marketing, community marketing, marketing sense of the mission (mission)). The two researchers chose some production organizations in the city of Mosul as a sample for research.  The research adopted the questionnaire as the main tool for collecting data and information on the field side, and the researchers distributed (56) forms to the managers of the researched production organizations, and (52) valid forms for analysis were retrieved, and the research variables were described and diagnosed, and the correlation and impact relationships for the research variables were clarified.  The primary was using the statistical package for applications of social sciences (SPSS) and the following statistical methods were used (arithmetic mean, standard deviation, multiple simple correlation coefficient, simple and multiple regression).  The research reached some conclusions, the most important of which was that, through the results of the description and diagnosis, the management of the surveyed organizations is not working to implement continuous programs related to social responsibility. In line with the content of the conclusions, the research reached some proposals, the most important of which is that organizations should enhance the societal marketing variable, especially concerning implementing ongoing programs related to social responsibility.

The Impact of Some Financial and Economic Variables on the Levels of Capital Accumulation for the Period (1990-2020) Egypt and Bahrain Case Study

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 136, Pages 304-329
DOI: 10.33899/tanra.2022.176220

The aim of the research is to find the relationship and the mechanism of impact of macro-financial and economic variables (domestic credit provided to the private sector, trade, exports of goods and services, imports of goods and services, exchange rate, interest rate, foreign direct investment, total savings, inflation, the total value of traded shares) on growth Capital accumulation using theoretical frameworks and empirical studies that dealt with these variables, The most prominent of these is the positive impact of the variable total imports of goods and services (IMP), and domestic credit provided to the private sector (CRI), in the Gross Capital Formation Index (GCF) in the short and long term for both countries, and the research suggested the need to improve import policies by encouraging capital imports that work to increase capital accumulation, and implement reforms related to the financial sector, with regard to banks and financial institutions that support the work of institutions and contribute to Financing and driving investments.

Viral Marketing and its Contribution to Brand Promotion in the Telecom Sector an Analytical Study of the Opinions of A Sample of Customers in the Asia Cell Mobile Communications Company in Iraq/Mosul City

meryam Ismail

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 136, Pages 304-320
DOI: 10.33899/tanra.2022.176221

The research aims to diagnose the role that viral marketing plays in the researched company and its contribution to brand promotion, The Asiacell Mobile Communications Company in Iraq/Mosul city was chosen as a field for research, and for the purpose of achieving the goal and answering the questions of the intellectual problem of the research, the most important of which was ( How effective is viral marketing in building a brand’s mental standing in the marketplace ?) The sample was chosen from the clients of Asia Cell in the city of Mosul, and it amounted to (168), and statistical methods were used, including the descriptive approach, in analyzing the data and extracting the results using statistical programs(AMOS24, SPSS V26) The research reached a set of conclusions, the most important of which is the company in question adopts viral marketing in its activities in a limited way, which is reflected in the process of attracting customers and attracting them to acquire its services compared to competitors The existence of a significant correlation relationship between viral marketing, as well as a significant impact relationship between viral marketing and the brand, and the most important proposals were stressing the need for the researched company in particular, and the corresponding companies in general to adopt viral marketing to enhance their brand and achieve profits and competitive advantage . 

The Reality of Governance Indicators and their Impact on Economic Growth in Iraq for the Period (1996 – 2020)

TANMIYAT AL-RAFIDAIN, 2022, Volume 41, Issue 136, Pages 347-372
DOI: 10.33899/tanra.2022.176222

This study aims to know the impact of governance in achieving economic growth, because corporate governance has become one of the main factors of economic growth models in current studies and research. This study came to show two things: where the first was concerned with identifying the reality of governance indicators as one of the expressive concepts of institutional reforms in Iraq and their role in economic growth through descriptive analysis of data expressing governance. As for the second, it was limited to the empirical evaluation of the impact of these indicators on economic growth through the use of time series data for the period 1996-2020 and based on some econometric tools represented by the Autoregressive Distributed Lags (ARDL), and the study relied on global governance indicators issued by The World Bank, consisting of (government effectiveness, quality of legislation, rule of law, voting and accountability, control of corruption, political stability, and absence of violence).
The study achieved the following results:
- According to the reality of governance indicators in Iraq, it was found that all indicators fell within the negative performance area, and the worst of them were the indicators of political stability and the rule of law.
 - In terms of the econometrics model, the study concluded that the two indicators of government effectiveness, voting and accountability have an important and positive impact on economic growth in the short and long terms, while the study showed that the political stability indicator has a negative impact in the long term.
 One of the reasons that have led to instability is foreign interference, and therefore, work must be done to create harmony between the components of the society of various nationalities and religions, as well as to strengthen the status of security and military institutions and work on theirindependence from political pressures by the influential political parties in Iraq.

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.

The Assessment Of Commercial Banks Using The Liquidation And Profitability Ratios With The Application On Mosul Bank For Development And Investment For The Period 2002 - 2004

Sinan Jamil; Sawsan Saeed

TANMIYAT AL-RAFIDAIN, 2007, Volume 29, Issue 85, Pages 86-107
DOI: 10.33899/tanra.2007.161714

Abstract
Using the ratios of cash flow and profitability is regarded as one of the most important means through which the performance of a bank can be evaluated in order to obtain the best possible method of performance, because the numbers in the financial lists have no reflecting – clearly - the real financial position, so the ratios of cash flow and profitability clarify the important relations amongst the numbers in the lists. The importance of the study comes from the importance of analysis using the ratios of cash flow and profitability, which is considered the most common used technique in evaluating the bank financial performance as an indicator to what was achieved by the bank comparing to the previous periods to identify the financial position throughout the period of the study. The study aims at evaluating the performances of the banks by identifying the financial ratios and indicators used in the evaluation process and then using them in evaluating the banks within the study. The problem of the research lies in the new economic situation that our country is passing through the existence of many private and state banks. So that needs to evaluate the financial performance of the banks to identify the weakness and lack points in order to avoid them and identify the positive points to maintain the activity of the bank to gain the best results within the strong contest.
The study relies of the hypothesis that using the ratios of cash flow and profitability in the bank performance will eventually lead to discover the points of strength and weakness in the sample bank performance. The study and the indicators showed that the best year was 2002, then the year 2004 in the second class and 2003 in the third. And that was because our country underwent hard events in 2003 including vandalism, looting and bad conditions. In spite of all what has been taken place, the bank recovered in 2004.

2004.

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.

The Assessment Of Commercial Banks Using The Liquidation And Profitability Ratios With The Application On Mosul Bank For Development And Investment For The Period 2002 - 2004

Sinan Jamil; Sawsan Saeed

TANMIYAT AL-RAFIDAIN, 2007, Volume 29, Issue 85, Pages 86-107
DOI: 10.33899/tanra.2007.161714

Abstract
Using the ratios of cash flow and profitability is regarded as one of the most important means through which the performance of a bank can be evaluated in order to obtain the best possible method of performance, because the numbers in the financial lists have no reflecting – clearly - the real financial position, so the ratios of cash flow and profitability clarify the important relations amongst the numbers in the lists. The importance of the study comes from the importance of analysis using the ratios of cash flow and profitability, which is considered the most common used technique in evaluating the bank financial performance as an indicator to what was achieved by the bank comparing to the previous periods to identify the financial position throughout the period of the study. The study aims at evaluating the performances of the banks by identifying the financial ratios and indicators used in the evaluation process and then using them in evaluating the banks within the study. The problem of the research lies in the new economic situation that our country is passing through the existence of many private and state banks. So that needs to evaluate the financial performance of the banks to identify the weakness and lack points in order to avoid them and identify the positive points to maintain the activity of the bank to gain the best results within the strong contest.
The study relies of the hypothesis that using the ratios of cash flow and profitability in the bank performance will eventually lead to discover the points of strength and weakness in the sample bank performance. The study and the indicators showed that the best year was 2002, then the year 2004 in the second class and 2003 in the third. And that was because our country underwent hard events in 2003 including vandalism, looting and bad conditions. In spite of all what has been taken place, the bank recovered in 2004.

2004.

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