About Journal

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

Mohammed M. Sultan; Adel M. Abdullah Al- Taee

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 128, Pages 9-30
DOI: 10.33899/tanra.2020.167367

The research aims to determine the extent of the impact of the quality of work life on the career integration of workers in the Hadba University College, where a comprehensive survey method was used for all of the research community, which consisted of (137) individuals from the Hadba University College, as an applied field for the current research, through A questionnaire prepared for this purpose. The research reached a basic result according to the presence of a statistically significant relationship between the quality of work life and job integration for workers in the researched college. The research also showed that the dimensions of the quality of work life are available in the researched college with an acceptable and medium degree, and that the degree of integration of workers in their work was good.
In the light of the conclusions reached by the research, a set of recommendations was presented that are consistent with these conclusions, the most important of which is the need to pay attention to raising the quality of work life in the researched college. In addition to inviting researchers to submit more research related to the current topic of research in different fields.

Using the Islamic Financial Engineering in Design and Innovation a Government Sukuk of the Saudi Arabian Monetary Agency (SAMA) for Liquidity Management

Ahmed Mahamed Ahmed Medani

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 128, Pages 31-55
DOI: 10.33899/tanra.2020.167368

This research reviews one of the applications of financial engineering and its use in designing and innovating a financial instrument that are compatible with the provisions of Islamic Sharia, that enables the SAMA to regulate the liquidity levels in the market as an alternative to the cconventional financial instruments (treasury bills and bonds), and completion of the tools that enable it to play his role in his relationship with Islamic banks.
This tool is represented in Islamic governmental checks that can be used as a tool in open market operations to control the inflation within the framework of an Islamic monetary policy. After completing the application aspect, the research revealed many results, and in the light of these results, the recommendations have also been put to serve the SAMA, and help it in liquidity management using the proposed types of governmental checks (sharing checks of SAMA, hiring checks of SAMA, Salam Checks of SAMA) Within the framework of the open market policy applied in the Saudi money market, and the gradual transformation of this market from a traditional market to a market that operates according to the provisions of Islamic Sharia.

The Impact of FDI Inflows on GDP Growth in Iraq for the period (2004-2017): An applied study

Zeravan A. Asaad; Hajeen M. Mustafa; Awaz M. Saleem

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 128, Pages 56-86
DOI: 10.33899/tanra.2020.167369

This paper aims to examine the relationship between the changing foreign direct investment inflows and gross domestic product growth using yearly time series observations for the period (2004-2017). The current study proposed the hypothesis which investigated utilizing the novel econometrics methods such as unit root test, cointegration test and Granger causality test, the results revealed that existence of long run equilibrium relationship between the foreign direct investment inflows and gross domestic product growth during the period of the study, probably due to the little inflow to Iraq in the form to participate in pushing Iraqi economic growth due to the nonoil exports structure where average of total values of petroleum exports to total Iraqi value of exports reach to (99%) during the study period.

Role of Profound Knowledge in Improving the Performance of Teamwork - A Case Study on Al – Fahad Company Ltd for Mine Survey and Clearance

Mostafa Sh. Mohammed; Moyassar E. Al-Juboury

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 128, Pages 87-108
DOI: 10.33899/tanra.2020.167370

The current research aimed at analyzing two dimensions of profound knowledge and teamwork activities to form perceptions about the impact of profound knowledge on the performance of Al-Fahd company teams to remove limited mines. The problem was embodied by questions looking at whether or not the existence of perceptions about Profound knowledge with the management of the company in question, and looking for activities, the work teams and their performance measurement indicators to answer a third question related to the contribution of  profound  knowledge to the performance of the teams.
To answer these questions, the research adopted a comparative study method for historical data and a checklist as two main methods for collecting data and completing the practical side. The questionnaire included nine experts who represented the leaders of the company and the leaders of the teams working in it. Supported by interviews with the concerned managers to complete the checklist and ensuring the accuracy of the data derived from it, the list was analyzed by adopting the appropriate statistical tools through the statistical program (spss 22). The two researchers reached a set of conclusions, perhaps the most important of which existence of the two dimensions in-profound knowledge and teams contexts in a good and very good direction, respectively. The two research also concluded that the management of Al-Fahd Company is working on understanding the concepts of quality management and developing its beliefs in order to present the procedures and instructions necessary for the work of individuals within the organization.
 
The two researchers also presented proposals for managing the company, perhaps the most prominent of which is increasing the company's management interest in the contents of the profound knowledge and quality issues, to know first-hand the quality philosophy, and its tools because this contributes to enhancing the quality culture in a way that contributes to enhancing the company's ability to compete. The two researchers also suggested the need to increase interest in the management of the company and all its employees from technical and administrative resources in the concept of cooperation and teamwork and all that would enhance the team work style.
Role of Profound Knowledge in Improving the Performance of Teamwork  - A Case Study on Al – Fahad Company Ltd for Mine Survey and Clearance
 

Role of Manufacturing Flexibility in Enhancing the Customer’s Satisfaction- A Case Study on Al- Karwanji / Kirkuk

Raad Adnan Raouf; Abdullah M. Iswadi

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 128, Pages 109-128
DOI: 10.33899/tanra.2020.167371

The research aims to identify the role of manufacturing flexibility as one of the basic ingredients necessary for survival and growth and achieving the competitive advantage of companies in enhancing customer satisfaction as the main goal of all companies in the business world today, due to the increasing intensity of competition and the pursuit of each company to distinguish from its competitors to  attract new customers and retain existing customers To this end, the study problem was formulated through a set of questions, the most prominent of which is "What is the role of manufacturing flexibility in enhancing customer satisfaction?"
The research used the questionnaire form to obtain data related to the research field represented by the group of companies Krungi for soft drinks, juices and water located in the governorate of Kirkuk, and a hypothesis form was developed for the research which resulted in a set of hypotheses that have been validated using statistical methods, the most important of which is the Spearman correlation factor within the statistical program (AMOS) To measure the correlation, influence, and variability relationships between study variables, the study reached a set of conclusions, the most important of which are:
"There are a positive correlation and effect between the dimensions of manufacturing flexibility and customer satisfaction" and based on it were presented a set of proposals that contribute to the integrity of the research field.

The impact of marketing deception in the e-procurement decision / exploratory study of students of the Business Department at the Faculty of Administration and Economics at Iraqi universities

Ali A. N. AlJabouri; Sanaa J. Mohammed

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 128, Pages 129-149
DOI: 10.33899/tanra.2020.167372

The effects of marketing phishing practices in the e-purchase decision have been verified in a pilot with students from the Business Administration Department of Iraqi Universities through this study. The main contribution of this study is to investigate the customer's loyalty relationship with perceived deception under the moderate impact of the company's image and the mediating effect of the customer's trust. The study was held in the context of a sample of students in the Department of Business Administration in the Faculty of Administration and Economics in Iraqi universities. Current research is insufficient to explain marketing deception and a relationship in the decision to purchase electronic goods, and since social media channels have become an important social media platform that is widely used for marketing in the Arab world in general and Iraq in particular. Its purpose is to illustrate students' perception of fraudulent social media practices that led to the adoption of quantitative research as needed for our study. A total sample of 617 respondents was achieved with the help of self-managed resolution and we were able to collect 512 full resolutions. Measurement of marketing deception was taken from Chaouachi & Rached (2012), and for e-purchase decision and student loyalty, the standard of Aydin & Özer (2005) was adopted. Descriptive and evidentiary statistical tools were used for analysis and correlation analysis, and simple and multiple regression analysis under the deductive statistical section. The suggested hypothetical results that marketing deception is negatively related to the customer's trust and loyalty were rejected. We found the customer's confidence as a broker between marketing deception and customer loyalty. The study could not achieve a highly representative sample or exclusive interview from the total student population due to the conditions of home isolation, as social media was selected for the survey due to lack of time The results confirmed that there is marketing deception for all the elements of the marketing mix in social media, and these results confirm that social media sites and the Internet marketers most practice marketing deception on consumers with a high degree of marketing in their services. The four dimensions of marketing deception negatively affect consumer behavior. The study found a set of conclusions based on the results of the sample study responses, according to which a set of recommendations could be guided, including the need to activate the role of audit, control the implementation of marketing ethics and its role in creating positive images for the customer. Marketers should review the organizational structure and create a special section that monitors the phishing process in social media.

User’s Characteristics and Its Role in the Diffusion of Health Information Technology in the Private Hospitals in Dohuk

Tuqa A. Taha; Ahmed Y. Sabawi

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 128, Pages 150-172
DOI: 10.33899/tanra.2020.167373

The diffusion of health information technology (IT) is still one of the most important issues in this sector. The main reason behind this issue is that health IT is employed in an institutional environment characterized by high technical complexity, and this makes the processes of change towards the adoption and diffusion of health IT are difficult, especially with resisting change by some staff are working in health institutions. The current study came to identify the user’s characteristics that impact the diffusion of IT. The study has been designed based on the literature of information systems and includes four constructs: personal innovativeness, self-efficacy, the user's attitude towards technology, and trust in information technology. Concerning the sample, it included the health staff working in six private hospitals in the city of Dohuk, and a questionnaire was built based on the previous studies as a tool to collect data, and the number of study sample individuals was (233). The main result of the study is that there is a significant effect of user characteristics (at the level of each characteristic and at the macro level) on the diffusion of health IT. This result is prove that the process of diffusion IT applications depends mainly on the characteristics obtained by users that support the diffusion process. The study recommends to pay more attention to the user’s characteristics, such as personal Innovations, enhancing his self-efficacy, contributing to building his positive attitude towards technology and enhancing the trust in IT, due to its role in diffusing the health IT. 

The Role of Technology Readiness in acceptances of E-Course Registration System

Abdullah Abdulhaq Alsumaidaie

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 128, Pages 173-195
DOI: 10.33899/tanra.2020.167374

This study aims to identify the employees' technology readiness in the student registration units at the University of Mosul and its effect on acceptance of the new E-Course Registration System. To achieve the goals of the study, a special questionnaire was prepared based on the (TRI 2.0) with written permission from the authors, also the indicators of the technology acceptance model. The questionnaire was distributed to all employees in the registration units in the colleges of the University of Mosul, where (133) usable questionnaires were retrieved out of (146) distributed, which is equivalent to (91%) Retrieval. study data processed and hypotheses tests were using SPSS and SmartPLS software. The study found that some dimensions of the employees' technology readiness have a significant effect on the intention to accept the E-Course Registration System. Besides, the results indicated a significant difference in the employees' technology readiness, and acceptance uses the E-Course Registration System due to the variables as educational level, service years, computer, and E-Course Registration System training, while gender and age variables do not affect.

The Challenges Facing The Accounting Profession Under The Coronavirus Pandemic (COVID-19)

Taha A. H. Ardiny

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 128, Pages 196-219
DOI: 10.33899/tanra.2020.167375

The research highlights the challenges facing accountants and professional regulators when dealing with the impact of the virus (COVID-19) pandemic on the elements of the financial statements of economic units, and on the results of their operations and their financial position in the year ending 12/31/2019 and beyond, as well as the extent of the need to amend international financial reporting standards as a result of the crisis of the COVID-19 pandemic, as it happens every time when Global financial crisis it occurs.
The research reviewed the published data and reports on international and local professional organizations interested in accounting, such as IFRS, IOSCO, IPSASB, GAAP US, ESMA, AASB − AUASB, as well as the Iraqi Auditing Profession Council, and stating the position of these organizations on the COVID-19 pandemic.
The researcher reached a set of results, the most important of which is that there are a set of challenges that are most influencing the financial statements for the period ending on 12/31/2020, which require accountants and professional organizers with accounting treatments and special disclosures as a result of the uncertainty caused by the virus (COVID-19)  pandemic, including the book value For non-financial and intangible assets, including goodwill, as well as cash flow difficulties, credit losses, and disclosures related to the imposition of continuity and the accompanying disclosures. Despite these challenges, there is a consensus on the part of international accounting professional bodies and organizations confirming the ability of standards to address these effects and that there is no need to amend, change, delete or add to the requirements of the standards, especially International Financial Reporting Standard No. (9) “Financial Instruments. ".

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

.

Logistics System: The Concepts and the Principles

Nafaa D. Al-Dabag

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

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

Incentives and Their Effect on Performance (A Field Study)

dr.Anas Abbas; Slaiman Hummadi

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

Abstract

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

The 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

.

Logistics System: The Concepts and the Principles

Nafaa D. Al-Dabag

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

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

Incentives and Their Effect on Performance (A Field Study)

dr.Anas Abbas; Slaiman Hummadi

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

Abstract

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

The 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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