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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Capital Mobility and the Feldstein–Horioka Puzzle: Re ‐Examination of Arab Countries 1980-2018

Sami J. Younis; Marwan A. Dhannoon

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 127, Pages 9-23
DOI: 10.33899/tanra.2020.127047.1021

Most modern economic studies agree that domestic and foreign savings are the basis for economic growth and development in developed or developing countries. Achieving the economic stability requires sufficient financial resources to finance productive investment and contribute to raising the rate of growth. The research deals with the problem of increasing capital flows internationally across countries, because of its positive effects on the economy as it enables decision makers to allocate resources more efficiently, and to give more scope to manage risks and respond to external shocks. On the other hand, recent opinions have emerged against it, indicating that the increase in the movement of foreign capital may increase the possibility of sudden repercussions in capital flows that destabilize economies and cause financial crises, for example, the Asian crisis in 1997, and the Turkish crisis in 2002 and the global crisis 2008. The research aims to analyze and measure the possibility of mobilizing capital to solve the puzzle of (Feldstein and Horioka, 1980), and to uncover the main challenges facing Arab countries. The analysis covered eight Arab economies, namely: Oman, Morocco, Jordan, Saudi Arabia, Egypt, Bahrain, Tunisia, Sudan, using panel data models for the period 1980-2018 and adopting the Generalized Placement Systems SYSGMM (Arellano and Bover, 1995). The research reached results consistent with the original FH hypothesis, (lower S-I gap with higher capital inflow). And capital mobility causes improvement in economic growth.

Monetary Policy and its Impact on Agricultural Output for the Period (1990-2017) Republic of Iraq and Egypt as a Model

Laura B. Alsaour

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 127, Pages 24-48
DOI: 10.33899/tanra.2020.126974.1015

The subject of monetary policy is one of the topics that has received attention by economic policy makers through its role in achieving stability in all economic sectors, and the research aims to know the effectiveness of monetary policy in its impact on agricultural output in Iraq and Egypt for the period (1990-2017) through the use of Model (ARDL), and the research found that there are long-term balanced relationships in both Iraq and Egypt through the statistical (F) test as it reached (2.38) and (1.13), respectively, as the research results showed that the money supply has a direct relationship in agricultural output And it has a significant effect in the long and short term for both countries.

Impact of Intelligent Financial Qualifications on Capital Developing for Iraqi Small and Medium Enterprise

Abdulzahra S. Alrawazqee; Haider K. Kadhim; Ammar S. Alaamiree

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 127, Pages 49-69
DOI: 10.33899/tanra.2020.127116.1022

This research aims to analyze the intelligent financial qualifications which can be gain by the financial managers, with its impact to generate new investment opportunities, at Iraqi small and medium enterprises, these enterprises have more risks than other especially under Iraqi economic condition, which improve store market finally. These skills are divided into two groups scientific and occupational, the researchers use an inductive approach for literature review to financial intelligent skills. Research data has been collected by primary data method in some of the academics, enterprise managers, financial managers, accountant, and auditors, at Al-Najaf city. after the hypotheses test, the research finds there is a positive impact for financial intelligent skills and capital growth opportunities, and positive relationship between these skills and developing of the securities market, the main recommendation is to open connection channels with international stocks market to integrate local market with them, In addition to the necessity of qualifying financial decision-makers with good financial skills through periodic training courses, facilitating mergers with foreign companies, encouraging managers of small and medium enterprises to enter the stock market and facilitating the procedures required for that.

The using of Financial Options to in reducing the risk: Analysis study in the Dubai Stock Exchange

Halla S. Khudier

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 127, Pages 70-102
DOI: 10.33899/tanra.2020.127144.1023

The research focused on testing the role of financial options to in reducing the risks faced by investors in the financial markets as a result of the numerous financial problems and crises that ravaged them in recent years. As one of the most important tools that investors use to reduce the risks to which they are exposed, the research has examined in its theoretical part the concept of financial options, the types of options contracts, and their elements and the motives for using financial options to cover risks and pricing strategies for financial options. The Black Shoals model was used in the practical aspect to test the hypothesis of the direct relationship between the use of financial options and risk reduction. The model has been applied in the banking sector in the Dubai Stock Exchange and for the year 2019. For a sample consisting of eleven banks, the research results indicated the power of the Black Shoals model in pricing financial options and reducing losses incurred by investors if that their expectations are not correct, and therefore the research recommends hedging shares against Changes in stock prices by purchasing financial options and using the Black and Scholes model in pricing financial options.

The Reality of Developing Country Exports and its Impact on Economic Growth For the Period 1995-2018

Mudrika Thanoon Yahya; Omar Hisham Sabah; Muzahim Riad Hamdoun

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 127, Pages 103-122
DOI: 10.33899/tanra.2020.127165.1024

Exports are the main pillar on which the national economy depends on any country, as it contributes to providing permanent sources of foreign exchange that can be used to finance the needs of the state’s productive apparatus and pay the import bill values, as well as being an integral component of economic development, and from this regard our study relied on The hypothesis is that exports contribute and a positive role in raising the rate of economic growth in a selected sample of developing countries during the period 1995-2018, and in order to prove this hypothesis, a number of these countries were chosen that included (Indonesia, Turkey, Egypt, Malaysia, Thailand and Saudi Arabia) , Has been met Its exports are in five types: the extractive exports X1, agricultural X2 and transformative X3 and manufactured X4 and electronic X5 as independent variables, and the GDP values ​​of y in the countries of the study sample were adopted as the variables approved in the standard models used in the estimation, and time series data were used in estimating The effect of independent variables on the adopted variables and for each country separately because of the characteristics and features of this method that distinguish each country from another according to the nature of its economic structures and the nature of its policies followed, and in this study a number of conclusions were reached, the most important of which were issued The sample countries face slowing foreign demand, in addition to the fact that the rates of trade exchange are in favor of the exports of these countries, and the emergence of the positive impact of exports on economic growth and in most of the countries of the research sample. As for the most important proposals, it is to activate the export sector by directing support to it with various kinds and setting Customs and non-customs restrictions on importing goods that have similar domestic production and seeking to reduce the dependence of the sample countries on extractive exports, as they are threatened with depletion.

The Role of Strategic Renewal in Promoting Organizational Innovation - An analytical Study of the Opinions of a Sample of Employees at the General Company for the Pharmaceutical Industry in Samarra

Iman Omer; Saif M. Al-janabi; Hadi AL-essawi

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 127, Pages 123-144
DOI: 10.33899/tanra.2020.127034.1019

The research aims to define the role of strategic Renewalin promoting organizational Innovation among a selected sample of employees of the General Company for the manufacture of medicines and medical supplies in Samarra,The research problem revolves around the difficulty of the success of the competitive scene due to the rapid developments in the contemporary business environment. A hypothetical scheme has been adopted through which the research objectives and hypotheses were defined and the descriptive and analytical method was used in order to reach the results. The questionnaire was one of the statistical methods used to collect data and information related to the field aspect of the research,The views of (25%) of the employees of the mentioned company were explored, and the research came out with a set of conclusions and recommendations, one of the most important of which was the more the company directed the research sample to adopt the strategic renewal whenever it contributed to enhancing the company's capabilities to provide better products to its customers.

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.

.

Evaluating of Accounting Procedures of Fixed and Storing Assets in Iraq, Study of Sample of Governmental Units in Ninavah

Ali Abd-Allah

TANMIYAT AL-RAFIDAIN, 2009, Volume 31, Issue 96, Pages 145-166
DOI: 10.33899/tanra.2009.161785

Abstract

The fixed and storing assets formed a large part of general fund that governmental units use to produce and present general services. To guarantee an accounting control on owning these assets, it is necessary to supply constituent accounting control on it. This research aimed to estimate the accounting procedures of fixed and storing assets in a sample of governmental units in Ninavah to treat the failure sides in output of Iraqi government accounting system. As well as supplying essential information to the control on owning and uses it in governmental units. The research depended on investigation list to study the depended procedures in accounting. The research concluded into a group of results, the non clear regulations of accounting procedures of assets led to abnormal applications

.

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.
.

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.

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 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.

.

Evaluating of Accounting Procedures of Fixed and Storing Assets in Iraq, Study of Sample of Governmental Units in Ninavah

Ali Abd-Allah

TANMIYAT AL-RAFIDAIN, 2009, Volume 31, Issue 96, Pages 145-166
DOI: 10.33899/tanra.2009.161785

Abstract

The fixed and storing assets formed a large part of general fund that governmental units use to produce and present general services. To guarantee an accounting control on owning these assets, it is necessary to supply constituent accounting control on it. This research aimed to estimate the accounting procedures of fixed and storing assets in a sample of governmental units in Ninavah to treat the failure sides in output of Iraqi government accounting system. As well as supplying essential information to the control on owning and uses it in governmental units. The research depended on investigation list to study the depended procedures in accounting. The research concluded into a group of results, the non clear regulations of accounting procedures of assets led to abnormal applications

.

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.
.

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.

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.

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

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

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

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