About Journal

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

Publisher: College of Administration and Economics / University of Mosul

Email:  tanmiyat_alrafidain@uomosul.edu.iq

Editor-in-chief: Prof. Dr. AKRAM A. ALTAWEL

Print ISSN: 1609-591X

Online ISSN: 2664-276X

The Reflections of knowledge Vision to Enhance the Dimensions of Eco-Innovation A Pilot Study of the opinions of the Number of Employees at Royal Colors Printing and Packaging Company in Sulaymaneia

Manal A. Al-Sammak; Bashar E.S. AL Sammak

TANMIYAT AL-RAFIDAIN, Volume 38, Issue 121, Pages 9-28
DOI: 10.33899/tanra.2019.161139

This research aims at identifying the role played by the cognitive vision in enhancing the Eco-Innovation of the organizations in order to achieve communication and success in the field of Eco-Innovation. It requires that this vision should be adopted in order to contain and absorb the changes surrounding Eco-Innovation. In the environmental economy, via establishing the potential vision of the evolutionary approaches to the vision of the knowledge and the dimensions of Eco-Innovation through a survey of the views of a number of employees of Royal Colors Printing and Packaging in Sulaymaniyah to represent the sample of the research, to adopt a questionnaire to collect data and information to determine the relationships between search variables in order to diagnose the most influential dimension by relying on the ready software SPSS V22. In addition, a number of basic hypotheses have been prepared and tested through number of statistical methods. Limited studies treated the relationship and the influence between these variables in the Iraqi environment within the scope of the researchers' knowledge. An attempt to study the relationship and influence between them within the framework of the research, the main question was formulated as follows: How can the cognitive vision achieve a clear reflection on the dimensions of Eco-Innovation in the company being investigated? A total of 40 samples were distributed for the purpose of analysis and finding the relationship between the two variables. The research reached a number of conclusions, the most prominent of was: a significant correlation and influence between the cognitive vision and the dimensions of Eco-Innovation. A number of recommendations have been made in line with those conclusions.

Numerical Analysis by Using Jacobi Iterative Methods as an Approach for Application Reciprocal Method For Services Centers Costs: Applied Study Cost

Muthana Falih Bader Alzaidy

TANMIYAT AL-RAFIDAIN, Volume 38, Issue 121, Pages 29-48
DOI: 10.33899/tanra.2019.161140

This research aims to use (Jacobi) iteration method as a technique to the allocation of service cost centers, which uses iteration equation to perform the complex allocations that can arise when the number of service centers in the organization is large. The relations between these centers are in two directions (Reciprocity), as long as ignoring these relations can significantly affect the accuracy of cost data. The research also explores how Jacobi can be employed through three levels: the first from the perspective of error analysis and the determination of precision levels, and the second from the perspective of determining the reciprocal coefficient of Service Center cost (coefficient factor) and the third from the perspective of accounting use of coefficient factor in the domain of planning, control and decision-making. The research assumes that the application of this method can contribute to a greater flexibility in determining the Reciprocal costs and reduce the measurement error levels that occur when applying the other distribution methods and provides the necessary information for cost decisions. The research concluded a set of conclusions, the most important of which is that the proper allocation of service centers costs according to the proposed method may reduce management criticisms to cost accountants regarding the results of the allocation and the decisions that will be built upon. In light of this, the research suggests benefiting from this method and the resulting information has an impact on the quality of decisions taken in light of it.

Quality of Working Life And Its Impact On Organizational Performance: An Exploratory Study in Nineveh/Technical Institute

Nashwan M. Abdulaale

TANMIYAT AL-RAFIDAIN, Volume 38, Issue 121, Pages 49-70
DOI: 10.33899/tanra.2019.161162

This research aims to identify the quality of working life and it's importance in the excellence in the performance of organizations and the features provided by the quality of working life to improve the performance of the organization for the best and authorize to compete between those organizations and superiority on them.
Proceeding from the evolution witnessed in quality over the past decades and through to the present , we see that the quality of working life had been achieved and still achieving so far leaps great quality for organizations that have provided the dimensions and elements and in particular on the overall performance of the organization , which includes the achievement of the overall objectives of the organization.
Through the continued growth of competition in the local and global markets , the quality of working life will be the main factor for the survival of the organization within the competition and for most industrial organizations and service sectors , Achieving quality means savings and reduce waste and that means reduce costs and increase profits and provide services with high quality and thus achieve excellence in Organizational performance.
In general, the search try to answer the following questions :

Does the excellence of Organizational performance associated with the provision dimensions of quality of working life?
What is the nature of the relationship and the impact between the quality of working life and Organizational performance?

The Possibility of Establishing the Requirements of Total Quality Environmental Management: Pilot Study In the General Company For the Manufacture of Medicines and Medical Supplies In Samarra

Hiba M. Younis

TANMIYAT AL-RAFIDAIN, Volume 38, Issue 121, Pages 71-84
DOI: 10.33899/tanra.2019.161163

The study sought to determine the possibility of establishing the requirements of total quality environmental management through a survey conducted by the researcher in the General Company for the manufacture of medicines and medical supplies in Samarra. TQEM is an important concept adopted by companies in various fields of services. Service, as a result of the benefits, is obtained by companies through the application of this concept. In general, the study attempts to answer a number of questions, including: are the requirements of TQEM   for the environment in the company being investigated? The study has reached a number of conclusions, the most important of which are: The Company’s environment is available for the possibility of establishing the requirements of total quality environment management. The researcher made a set of recommendations consistent with those conclusions

The Role Of Lean 6Sigma In The Performance Of Operations: An Exploratory Study On Employees Opinion Sample In The National Company For Home Furniture Industries / Mosul

Lamyaa M. AL-Mashhadani; Baser Khalf

TANMIYAT AL-RAFIDAIN, Volume 38, Issue 121, Pages 85-98
DOI: 10.33899/tanra.2019.161164

The company in question needs to conduct a gradual review of its policies, plans and programs for its operations, because the processes of production do not improve on their own, but on the basis of stages. So, this research aims to explore the role of Lean 6 Sigma through its stages (definition, measurement, analysis, Optimization, control) in the performance of operations in the National Company for Home Furniture Industries / Mosul, and in light of this was built a default model showing the nature of the relationship between search variables emerged from the hypotheses that were tested using the program (SPSS.V20), depending on the questionnaire considered a key tool. To collect the data of this aspect, a sample of (40) factors, the data were analyzed and the results of the analysis in this research to support the hypotheses that were launched from the results showed the effect of Lean 6 Sigma for all stages (definition, measurement, analysis, improvement, control). The performance of operations in the company under consideration, the highest impact in the performance of operations was to the definition dimension. Accordingly, some proposals were presented that would strengthen Lean 6Sigma in the company under consideration through the commitment of senior management and the participation of staff in processes of improving production processes.

Financial Analysis of Cash Flow Indicators, Capital Adequacy and Banking Liquidity Risk for Jordan Housing Bank for Trade and Finance 2011-2015

Dhahir Al-Noweran

TANMIYAT AL-RAFIDAIN, Volume 38, Issue 121, Pages 99-112
DOI: 10.33899/tanra.2019.161165

This research is interested in the analytical study of the risks of liquidity. The problem of the study consists of the availability of the information required for measuring and analyzing liquidity risk for the purpose of precautions, and showed liquidity risk in the event of inadequate cash inflows to the bank to meet the cash outflows. So, it is revealed the cash flow analytical tool helps the bank management to obtain this information, and to develop appropriate strategies, which include a ratio for capital adequacy. The study aims to set the financial indicators and ratios that help assessing the liquidity through cash flow ratio, and the relationship between capital adequacy and liquidity risk. The researcher used the analytical method to derive the results from the annual financial reports of the study sample. The study concluded some important results; some of them are financial analysis of each of the liquidity risk using cash flow detection, and capital adequacy using financial ratios. The capital adequacy is not affected by liquidity risk, due to the activities and events exercised by the bank. The study recommends the need to strengthen the capacity and capability of the banks in liquidity risk and diagnosing early, and the exploitation of available liquidity at the bank and investing cash surplus efficiently.

Management Information Systems Components and their Role in Enhancing Organizational Trust: A Pilot Study of the Opinions of a Sample of Individuals in Central Bank of Iraq \ Baghdad

Adel A. A. Al-Rashedi; Khalid Z. Abdulhadi

TANMIYAT AL-RAFIDAIN, Volume 38, Issue 121, Pages 113-132
DOI: 10.33899/tanra.2019.161166

The aim of this research is to investigate the role of Management Information Systems in enhancing the organizational trust of the employees of the Central Bank of Iraq. To achieve the aim of the research, descriptive approch was used by designing the questionnaire, and distributed of (60) form through a random sample of the number of individuals working in the Central Bank. The research found that there is a significant correlation between the components of management information systems and organizational trust at the level of the organization in question. The research presented a number of proposals, the most important of which is the need to provide the necessary support by the management of the organization to the units of information systems and specialized personnel to develop information systems, thus achieving the main aim in providing information to users and help in decision  making, especially senior management.

Improving Quality Of Design By Using Lean Six Sigma (LSS) Methodology Technique: An Analytical Study For Managers Opinions at State Company for Leather Industries - Baghdad

Bassam M. A. M. Altaee

TANMIYAT AL-RAFIDAIN, Volume 38, Issue 121, Pages 133-154
DOI: 10.33899/tanra.2019.161167

The current research sought to determine how design quality improvement by Lean Six Sigma methodology in the State Company for Leather Industries in Baghdad, based on the stages of this methodology which consisting of (definition, measurement, analysis, improvement, and control). The research problem question states that "to what extent that lean six sigma methodology has a significant impact in improving the quality of design in the company? The sample was included board of directors and divisions and departments managers and the number of them was (28). According to the descriptive and analytical methods, the hypotheses were developed, and tested through SPSS & AMOS program. Factor analysis and effect was used to determine which variables influence directly on quality of design more than others. The study concluded that the stages of the Six Sigma methodology have a significant impact on improving the quality of design in the company, which necessitates careful research in the design process of each product, and based on the conclusions a set of recommendations were formulated.

Re-engineering Management Information Systems and Its Effect on Their Effectiveness: An Exploratory Study of A Sample of Miss End-Users At Mosul University

Ahmed Z. Tawfiq

TANMIYAT AL-RAFIDAIN, Volume 38, Issue 121, Pages 155-171
DOI: 10.33899/tanra.2019.161168

This paper discusses two important concepts; the first is an important approach of change which is based on making fundamental and revolutionary changes. This approach called re-engineering. The second concept has outweighed over the first concept, which is based on using hardware, software and networks. This approach is also called management information systems. Therefore, this paper deals with how to use the re-engineering approach to change and the digital transformation towards making effective management information systems, which need great and huge efforts for developing it. This paper consists of two dimensions; first theoretically: includes providing an intellectual framework for the subjects of research. The second part; includes an empirical study of the impact between the re-engineering of MIS and their effectiveness. The survey questionnaire was adopted as a main tool in data collecting the data. The questionnaire included (49) paragraphs covering all research variables. It was distributed on a sample of (66) end-users in several faculties of the University of Mosul. To achieve the target results, we used several statistical methods. Considering the extracted results, the paper concluded that the re-engineering of management information systems will lead to improve its effectiveness. In additionally, the paper recommends re-engineering MIS and making the necessary decisions in accordance with the nature of applying this new approach of development

Problems of Fund and Processed in Private Universities: A prorosed Model to Fund Private University in Iraqi

Saraa S. Dawood

TANMIYAT AL-RAFIDAIN, Volume 38, Issue 121, Pages 171-188
DOI: 10.33899/tanra.2019.161169

Education is the cornerstone of building societies. It represents the basic for the success of economic and social plans, and the real renaissance of any society and all the sectors have achieved their objectives only through investments. But this sector needs diversity in sources of funding. Developing countries have faced a grim venality in funding education as a result of the economic and political conditions that have passed. The aim of research is to present  the financing problems faced the Private Universities in Iraq and find another method of financing private universities  and  evaluate this alternation financing method , nothing the advantage that will be achieved in this method of financing .
A number of proposals have been reached, the most important of which is the need to build a culture of community and issue special lows for the private universities in accordance with the proposed model in order to determine its establishment and its work and the need to adopt international standards in university education.
The proposal was to be sources of funding of universities of three new, external investors and has 40% and the state (the ministry   of higher education or any state education foundation) 40 % , and the professor and employers 20% .
This research gave a clear idea of how to finance and discover it and deal with

The Relationship Between Dollarization and Inflation: " Egypt at period 1994-2016 is A Model "

Bashar A. AL-Iraqi; Mohammed F. AL.Omari

TANMIYAT AL-RAFIDAIN, Volume 38, Issue 121, Pages 189-206
DOI: 10.33899/tanra.2019.161170

The paper aims to make comprehensive view of theoretical frameworks that determent the relationship between dollarization phenomenon and inflation rate and fluctuation. It also aims at analyzing and explanting the  mechanisms on the impact played by one toward the other . The paper, as well as, try to makes quantitave model for testing and determining the nature, value, and direction of  the relationships between those two variables and the capability of the actual situation in Egypt during the period 1994-2016 for reflecting the theoretical situation. The Autoregressive Distributed Lag methodology (ARDL) was used by Pesaran et al. (2011) is adopted to achieve that. The results of the measurement show a statistically significant negative impact on the inflation rate (INF), a significant positive effect of fluctuations in inflation rates (GINF), and no significant effect on the difference between inflation and exchange rate fluctuations (GIEX) In the dollarization index Duration of study. 

Constructing an Indicator for Measuring the Individual Performance of the Banks in Terms of Financial Inclusion: (Kurdistan International Bank for Investment and Development Case Study)

Samir F. Ni’ma; Muhannad A. M. Al-Shallal

TANMIYAT AL-RAFIDAIN, Volume 38, Issue 121, Pages 207-219
DOI: 10.33899/tanra.2019.161171

Financial literature has consistently viewed financial inclusion as a sum indicator calculated at the level of one state or a group of states. It is a value between integer 1 and 0. The current research is but an attempt to adopt a different method through the construction of an indicator that expresses contribution to financial inclusion at the level of one bank or a group of banks that have the joint method. As such, the same indicators, criteria and rates used in the sum framework at the partial level will be used with some modifications or additions when needed. To bring about accuracy and objectivity in the research, we have resorted to the use of the data of one of the important working banks in the Region, namely Kurdistan International Bank for Investment and Development so as to determine the real extent of its contribution to financial inclusion in Kurdistan Region/ Iraq and the abilities open to it to extend in this respect. The research has concluded that the bank, the subject of the research, contributed by a 1% of financial inclusion in the Region. There is also the necessity to adopt such a type of indicators so as to set the real evaluations of the funding role of the banks to serve the society.

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

Intesar S. Aljubory; Alaa W. Thabit; Nada A. Agha

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 120, Pages 161-182
DOI: 10.33899/tanra.2018.159998

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

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

Mohammad S. A. J. AL-Fadhel; Saied A. M. AL- Neaami

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 481-499
DOI: 10.33899/tanra.2018.159442

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

Banking Secrecy: Its Impacts and Legislative Aspect Comparative Study of Several Foreign and Arab States

TANMIYAT AL-RAFIDAIN, Volume 31, Issue 95, Pages 255-295

Banking Secrecy is considered to be one of banking operation. It is the fundamental aspect of the bank, as it keeps customers secrets and not disclose them to any one else, and that because bank - customers relationship is however based on trust, which its basic pillar is the bank keeping the secrets of its customers. In fact, banking secrecy conflicts sometimes the efforts that aim to struggle money laundry, and that in not aiding to detect illegitimate money. As opinions about banking secrecy are different, the study exposed legislations of banking secrecy in several foreign and Arab states (united states of America, Swiss, France, Panama, Lishtintine, Egypt, United Arabic Emirates, Syria, Lebanon, Jordan and Iraq), to show that there is no conflict in applying the banking secrecy principle, and the efforts of struggling money laundry. There was an opinion advocates the existence of the conflict between them, As banking secrecy do not preclude the efforts of struggling money laundry. Depending on Arab and foreign states experiences, the states are divided into tight states in applying banking secrecy, and other ones are non-tight. The higher degree of banking secrecy is, the higher customers trust in the bank. There is an increase in the size of foreign deposits in banks. So, the rise in the size of foreign deposits considered as an indicator to the importance of applying banking secrecy in banks.

.

Accountant Disclosure About The Social Responsibility In Financial Reports and Lists for Economic Units

TANMIYAT AL-RAFIDAIN, Volume 28, Issue 83, Pages 151-173

ABSTRACT

The contemporary accounting disclosure aims at meeting the informational needs of the economic unit, as well as all the people who reutilize them from the financial lists, whether they are from the internal or the external groups. The importance of the current study comes from the required identification to the nature of the social participation of the economic unit and what it offers of benefits and what it causes of social and environmental damages to the society individuals. The aim of the study is however to show the accounting disclosure techniques, which can be used to prepare the information that express the social responsibility and which can be expressed in the financial lists for the different groups making use of it.
The problem of the study is that the financial lists:
- In the present time in the developing countries including Iraq are unable to provide the information needed by the financial lists readers who make use of the social responsibility of the unit. Therefore, the researcher suggested an accounting model which can assist in sowing this problem. The study relies on a group of hypotheses. The most important hypothesis is that taking care of the accounting expression about the social responsibility can contribute in improving the activity results of the economic unit and discovering its practical reality from a social point of view.
The study reached a group of conclusions that included in the difficulties that may face the accounting disclosure about the social responsibility information, that there is no unified standard to represent the social responsibility information. In addition, most of the social activities output in the economic units, if they are financial or quantitative influence the expenses, obligations and the assets of the unit and its managerial decisions which construct an important part of the accounting process.
.

The Effect of Monetary Policy on Market Value of Stocks and Bonds Analytical Study for a Sample of Arab Gulf Countries

TANMIYAT AL-RAFIDAIN, Volume 29, Issue 88, Pages 135-151

Abstract

The research aims at studying the effect of the changes in currency offer in the financial markets. This has been done in a selected sample of the Arab Gulf Countries via using Granger Causality (GC) and Vector Auto Regression (VAR) tests.
The results of the Causally Test showed that there is a causative relation whatsoever between the change in the currencies offer and the market value of stocks. The results of Causality Test have emphasized the validity of results gained from Auto Regression after determining the best model according to the results of (AIC) standard. It has been shown that the market value for the stocks can be affected by the changes of various values in money offer. This may agree with the hypothesis of the research that demonstrating the change in money offers over the market value of stocks.
.

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

Intesar S. Aljubory; Alaa W. Thabit; Nada A. Agha

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 120, Pages 161-182
DOI: 10.33899/tanra.2018.159998

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

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

Mohammad S. A. J. AL-Fadhel; Saied A. M. AL- Neaami

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 481-499
DOI: 10.33899/tanra.2018.159442

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

Banking Secrecy: Its Impacts and Legislative Aspect Comparative Study of Several Foreign and Arab States

TANMIYAT AL-RAFIDAIN, Volume 31, Issue 95, Pages 255-295

Banking Secrecy is considered to be one of banking operation. It is the fundamental aspect of the bank, as it keeps customers secrets and not disclose them to any one else, and that because bank - customers relationship is however based on trust, which its basic pillar is the bank keeping the secrets of its customers. In fact, banking secrecy conflicts sometimes the efforts that aim to struggle money laundry, and that in not aiding to detect illegitimate money. As opinions about banking secrecy are different, the study exposed legislations of banking secrecy in several foreign and Arab states (united states of America, Swiss, France, Panama, Lishtintine, Egypt, United Arabic Emirates, Syria, Lebanon, Jordan and Iraq), to show that there is no conflict in applying the banking secrecy principle, and the efforts of struggling money laundry. There was an opinion advocates the existence of the conflict between them, As banking secrecy do not preclude the efforts of struggling money laundry. Depending on Arab and foreign states experiences, the states are divided into tight states in applying banking secrecy, and other ones are non-tight. The higher degree of banking secrecy is, the higher customers trust in the bank. There is an increase in the size of foreign deposits in banks. So, the rise in the size of foreign deposits considered as an indicator to the importance of applying banking secrecy in banks.

.

Accountant Disclosure About The Social Responsibility In Financial Reports and Lists for Economic Units

TANMIYAT AL-RAFIDAIN, Volume 28, Issue 83, Pages 151-173

ABSTRACT

The contemporary accounting disclosure aims at meeting the informational needs of the economic unit, as well as all the people who reutilize them from the financial lists, whether they are from the internal or the external groups. The importance of the current study comes from the required identification to the nature of the social participation of the economic unit and what it offers of benefits and what it causes of social and environmental damages to the society individuals. The aim of the study is however to show the accounting disclosure techniques, which can be used to prepare the information that express the social responsibility and which can be expressed in the financial lists for the different groups making use of it.
The problem of the study is that the financial lists:
- In the present time in the developing countries including Iraq are unable to provide the information needed by the financial lists readers who make use of the social responsibility of the unit. Therefore, the researcher suggested an accounting model which can assist in sowing this problem. The study relies on a group of hypotheses. The most important hypothesis is that taking care of the accounting expression about the social responsibility can contribute in improving the activity results of the economic unit and discovering its practical reality from a social point of view.
The study reached a group of conclusions that included in the difficulties that may face the accounting disclosure about the social responsibility information, that there is no unified standard to represent the social responsibility information. In addition, most of the social activities output in the economic units, if they are financial or quantitative influence the expenses, obligations and the assets of the unit and its managerial decisions which construct an important part of the accounting process.
.

The Effect of Monetary Policy on Market Value of Stocks and Bonds Analytical Study for a Sample of Arab Gulf Countries

TANMIYAT AL-RAFIDAIN, Volume 29, Issue 88, Pages 135-151

Abstract

The research aims at studying the effect of the changes in currency offer in the financial markets. This has been done in a selected sample of the Arab Gulf Countries via using Granger Causality (GC) and Vector Auto Regression (VAR) tests.
The results of the Causally Test showed that there is a causative relation whatsoever between the change in the currencies offer and the market value of stocks. The results of Causality Test have emphasized the validity of results gained from Auto Regression after determining the best model according to the results of (AIC) standard. It has been shown that the market value for the stocks can be affected by the changes of various values in money offer. This may agree with the hypothesis of the research that demonstrating the change in money offers over the market value of stocks.
.

Tanmiyat Al-Rafidain: Vol.38, No.121, 2019
New Published Issue of Tanra: Vol.38, No.121, 2019 https://tanmiyat.mosuljournals.com/issue_12740_12741_Volume+38%2C+Issue+121%2C+Winter+2019%2C+Page+9-219.html

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