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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Some Organizational Determinants of the Managerial Decision Effectiveness Explorative Study for the Opinions of Sample Middle and Executive Managers in Ninevah Health Directorate

Ahmed G.S.A.A. AlNieme; Alaa A. H. Al-juboury

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 130, Pages 9-50
DOI: 10.33899/tanra.2021.168684

Managerial decision and its effectiveness are regarded as one of the most practices of the manager if not its essence. Thus, the present study aims at recognizing how a managerial decision is effective and what are its determinants, the internal determinants in particular. To achieve this, a questionnaire form was designed and distributed to a sample of managers in both administrations, the middle and the executive in Ninevah health center reached (50) subjects out of a population of (75).
After the theoretical framework has been touched upon through the keywords ( the internal environment, the managerial decision, and the effectiveness of the managerial decision); the required data were obtained and analyzing their content by applying the statistical program(SPSS) and through (ANOVA, ONE TEST SAMPLE) several findings resulted in the following conclusions:
No effectiveness of the taken managerial decision has been found; besides (the organizational structure flexibility, communications and the organizational culture) are considered determinants of the managerial decision effectiveness.
Several proposals were presented to pass over these conclusions, the most important of which are seeking the participation of the relevant employees at taking decisions in order that its quality and reliability be guaranteed

The impact of the public budget deficit in promoting the development of the financial sector: Gulf Cooperation Council countries as a model

nawar kanaan aldabbagh; Bashar A. ALIragi

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 130, Pages 51-76
DOI: 10.33899/tanra.2021.168685

The research aims to provide a deep and comprehensive picture of the theoretical frameworks and empirical studies that dealt with the analysis and interpretation of the mechanism and channels of the impact that can be exercised by high levels of public budget deficit in strengthening and developing the financial sector, in addition to foreseeing an objective quantitative model that can diagnose the nature, size, and direction of this impact. And the interpretation of its transmission mechanism and channels, by adopting the methodology of aggregate regression models (PRM), static effect (FEM), and random effect (REM) that are based on the balanced longitudinal data (Balanced Panel Data) for the Gulf Cooperation Council countries for the period (2005-2017). The results of the assessment revealed the contribution of the public budget deficit variable in its negative impact on the financial sector development indicators, (BC) which expresses the bank credit granted to the private sector as a percentage of GDP, and (TD) which refers to the bank credit granted as a percentage Of total bank deposits, while its negative impact was shared in the two financial sector development indicators, (SMC), which expresses the ratio of market value to the gross domestic product, and (SMT), which reflects the stock market turnover and the economic growth variable (GRO) also influenced Negative in both (BC) and (TD).

The impact of economic and political instability in economic growth In Yemen during the period 1990-2017

Salem Baswaid

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 130, Pages 77-101
DOI: 10.33899/tanra.2021.168686

Political and economic stability is one of the most important pillars of growth and prosperity and a basic requirement for all countries, regardless of their political system, as instability creates an inappropriate environment for economic and social development, foremost of which is the weakness and deterioration of economic growth rates. The research aims to study the impact of economic and political instability on economic growth in Yemen during the period (1990-2017). However, the research problem is focused on determining the extent to which economic and political instability contributes to economic growth, and then the hypothesis is that this instability leads to a deterioration of economic growth. The research reached several results, the most important of which is the negative growth of the local product during the period under study, the high rates of inflation, deficits of the general budget, balance of payments and political instability, and that the origin of instability is due to many internal and external political and economic reasons. In general, the standard estimates indicated that the variable of the public budget deficit was more influential in economic growth, while political stability came second, then the balance of payments deficit was the weaker effect of inflation. The research recommended the use of monetary and financial policy interventions to achieve economic stability, and the necessity of reforming the structure of the political system, building a civil state, the peaceful transfer of power, and excluding social marginalization, Panel Data Methodology.

Designing an ERP System by Adopting the Decision Tree Algorithm: A Case Study in the General Company of Oil Products Distribution

anmar Marie aljuboury; Moyassar I. Ahmed Aljuboury

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 130, Pages 102-134
DOI: 10.33899/tanra.2021.168687

Abstract The study endeavored to design a proposed system model of ERP by adopting an algorithm. The study was applied in the Oil Products Distribution Company -Iraq. The problem of the study was manifested by many questions regarding the level of the viewpoints on the system of ERP and the support presented by the possible managers and users in the company, and the most influential motivations in adopting the system and the good features attained from using it. The case study system was adopted by making use of many sighting and on-field interviews, and depending on documents and records in gathering data and the necessary information, in addition to the checklist which included 35 responders from different levels of the company management officials. The analysis was carried out depending on the suitable statistical tools through using the statistical program of (pass) to know the motivations behind adopting the system of ERP and the results expected from using it. Designing the ERP system was the essential objective of the study and it was accomplished by (My SQL Database version 5.7 17 ) , the structural information language SQL, the software program language OHP 5.6 30, the language of designing the site profile HTML, and the coordination language CSS 4. The study has come up with a group of conclusions, some of them were linked to the analysis results of the preliminary realization of the motivations behind adopting the system of ERP and the good features attained from designing and operating it to managers and it is within the accepted level and on the positive direction, due to the absence of a unified central database that provides information to different parts of the company, information that can be used making decisions because gathering data is done a single basis. This paved the way to present a proposed model for the system with the existence of certain provisions among which the participation of all managers effectively in every step of applying the system of ERP, as well as the necessity of guiding specialized personals (analysts and programmers) so that they might supervise the managing of the system and activate its activation. The study recommended the information communication of its subject matters through several titles for future studies.

Estimating the relationship between the output gap and inflation in Iraq for the period 1989-2018

Abdulrahman Mohammed; aws jwejatee

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 130, Pages 135-155
DOI: 10.33899/tanra.2020.128019.1042

The research presents how to estimate the relationship between the output gap and inflation in the Iraqi economy, by estimating the output gap using the Hodrick- Prescott filter on GDP data in Iraq for the period 1989-2018 and finding the changes in the output gap as a result of changes in GDP as a result of conditions Numerous, then review the data on inflation rates in Iraq for the same period and note the major developments that accompanied the change in the rate of inflation, and then find the relationship between the output gap as an independent variable that affects the rate of inflation as a variable dependent on changes in the total output. The relationship between the variables was estimated using the self-regression model of the slowed distributed time slots (ARDL), and the form of the relationship between the variables was reached where there is a long-term balance relationship between the changes that occur in the output gap and its effect on inflation rates.

The Effect of Applying Electronic Classes to Support Students' Creative Thinking of Students A Survey of the Opinions of a Sample of Students in the Management Information Systems Department using the Google classroom platform

Sahim H. Najeeb; Rasha D. Hanna; suhair Abd Dawwod

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 130, Pages 156-178
DOI: 10.33899/tanra.2020.127365.1025

This research aims to study the effect of electronic classes on the creative thinking of students of the College of Administration and Economics / Department of Management Information Systems and using the quantitative approach and the research community students of the College of Administration and Economics. To statistically process the data, the researchers used regression, correlation, percentages, and frequency analysis through distributing the questionnaires to a sample of (50) students from the Faculty of Administration and Economics / Department of Management Information Systems, and by using the statistical packages program Minitab v.17.
The researchers relied on questions specific to the electronic classes and on the Google classroom platform in formulating questions and on the Torrance test for creative thinking by testing the student's (fluency, flexibility, originality, problem-sensing, details) capabilities.
The researchers concluded that teaching based on electronic classes has an effective effect in raising creative thinking for students and that the capabilities of creative thinking grow and develop due to training and practice and the use of methods and methods that stimulate the brain to think and be creative.

The role of the performance prism in evaluating banking performance: An applied study at the Middle East Bank

zahraa Khalil; Layth Noman Hassoun

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 130, Pages 179-203
DOI: 10.33899/tanra.2020.128029.1044

The research aims to shed light on the performance prism model and its role in evaluating performance in institutions, and the problem of the research lies in whether it is suitable for evaluating banking performance, and the research dealt with targeting one of the banks, the Middle East Investment Bank, to be a sample for research by analyzing the private financial data found in The annual reports of the bank for the period from (2010-2017), and one of the most important findings of the research is that the performance publication is an appropriate model for measuring performance, as it helped in translating and implementing strategic objectives due to its involvement of all stakeholders (shareholders, suppliers, employees, customers, and others). The results of the evaluation are that there is a weakness in the financial and non-financial ratios of the bank, as it was noticed that there is fluctuation in the activity and that the performance is weak, The study recommended searching for the causes of low performance, identifying weaknesses and trying to address them, and working on the proper construction of the foundations of performance evaluation by relying on comprehensive, integrated and interrelated indicators of financial and non-financial performance indicators that meet the needs of all multiple stakeholders

Impact of Some Macroeconomic Variables on the Development of the Financial Sector A Model For Gulf Cooperation Council (GCC) States

nawar kanaan aldabbagh; Bashar Ahmad AL-Iraqi

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 130, Pages 204-230
DOI: 10.33899/tanra.2020.127995.1040

The research aims to provide a deep and comprehensive picture of the theoretical frameworks and empirical studies that dealt with diagnosing the impact of some macroeconomic variables on the development of the financial sector, in addition to exploring an objective quantitative model that can monitor the nature, size, and direction of this effect and explain its mechanism and channels of transmission. By adopting the methodology of aggregate regression models (PRM), fixed effect (FEM), and random effect (REM) that are based on the Balanced Panel Data, for the GCC countries for the period (2005-2017). The results of the assessment revealed the participation of the trade openness variable in its positive impact on the three indicators of financial sector development, (BC) which expresses the bank credit granted to the private sector as a percentage of GDP, (TD) which indicates the bank's concentration (the percentage of bank assets that It is held by the first three banks) and (SPV) which reflects market fluctuations, while the inflation variable (INF) exerted a negative effect on (BC), (TD) and (IS), finally, the growth variable (GRO), which negatively affected ( BC)

The Effect of Management Information System in Transition to Smart Organizations/ An Analytical study at Al-Qalam University College

shuaib abdo

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 130, Pages 231-257
DOI: 10.33899/tanra.2020.128117.1049

The current study aims at identifying the effect of Management Information System  on the transformation of universities and smart colleges from the viewpoint of the employees of the AL-Qalam University College / Kirkuk. The research has used the descriptive analytical method, and the questionnaire was the main tool for collecting  data from the research community, which consists of (40) members of the academic and administrative staff in the college under study. The study reached a set of conclusions, namely:
1. Management Information System has an important and effective role in the transition to smart universities.
2. There is a positive correlation between Management Information System and the dimensions of transition to smart universities.
3. There is a positive effect relationship between Management Information System and the dimensions of transition to smart universities.

The requirements of technological change according to the dimensions of green production: Survey of the State Company for Northern Cement / Badoush

ahmed yousif; Alaa Haseeb AlJalili

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 130, Pages 258-276
DOI: 10.33899/tanra.2020.128368.1055

The current research on the implications of the philosophy of its objectives sought to identify the requirements of technological change according to the dimensions of green production through an exploratory study in the Badoush cement factory, in addition to identifying the correlation and influence relationships between the requirements of technological change and the dimensions of green production in the Badoush cement plant.
     The two researchers sought to include the research variables within a holistic framework, and to this end, the research problem was formulated with a set of questions summarized as follows:

What is the level of the direction of the laboratory in question to apply a technological change to achieve green production in the sector in which it operates?
Is there a significant correlation between technological change and green production in the laboratory under consideration?
Is there a significant influence relationship between technological change and green production in the laboratory under investigation?

The research reached a set of conclusions, the most important of which is the existence of a positive significant correlation between the requirements of technological change and the dimensions of green production at the level of the laboratory under consideration, as well as the existence of a positive significant effect relationship between the requirements of technological change and the dimensions of green production at the level of the laboratory under consideration.

Managing big data in cloud computing and its impact on E-learning in university

Luqman Qader Abdulrahman

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 130, Pages 277-291
DOI: 10.33899/tanra.2020.128428.1057

With the spread of the COVID 19 pandemic, universities have become heavily dependent on platforms, applications, and ready-made programs that help professors, this issue would make the data continuously available, and everyone could quickly get it. Also, this facilitates the analysis and use of this data to improve educational effectiveness and support basic research on learning. Besides, it is characterized by the need for rapid treatment so that it can display the common points, trends, and patterns in the behavior of the target group. In the university, data analysis can have a major impact on all employees from teachers to students and even coaches in educational leadership and management. Many educational institutions receive a large amount of information daily in the form of details about attendance and participation, test results, students’ evaluations of teachers, and also details about their social and economic situation.  Hence, such “Big Data” collection and the analysis which follows allow educational institutions to begin providing more personalized education. Reliance on “Cloud” has become very necessary to accelerate the pace of work and the services of the university. Cloud computing is characterized by electronically managing data, ensuring data confidentiality, and archiving it in a safe, accurate and usable manner. There is a large group of universities that rely heavily on cloud computing and have developed in the electronic educational process in terms of giving excellent service to students and professors, so in this research we suggest universities to start using cloud computing because of its many advantages.

Technical analysis capabilities and their impact on the performance of shares: An analytical study of the shares of Asiacell company listed on the Iraq Stock Exchange

Shahad Aldabbagh; Doaa Noman Mohammed AlHusseini

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 130, Pages 292-310
DOI: 10.33899/tanra.2020.128630.1059

The research seeks to determine the ability of some technical analysis indicators in determining the timings of buying and selling and thus making the right investment decision, where the research hypothesis confirmed the possibility of the investor to achieve exceptional returns with a reasonable amount of risk if adopted strategy of merging indicators (RSI, Stochastic, Bollinger Band, the study was conducted on Assail Telecommunications Company listed on the Iraq Stock Exchange, for the period from (1/1/2019-31/12/2019), and the research found that the strategy of merging the three indicators (RSI, Stochastic, Bollinger Band) enables the investor to avoid some unwanted signals that involve low returns or significant losses, especially as the process was accompanied by high fees and commissions, and the most prominent recommendations were to provide that the strategy of merging indicators to obtain correct and non-misleading signals, which leads to increased profitability as the main objective sought by the investor and avoid the risks associated with the investment process.

Stagnant Management as an approach to Organizational failure opinion study of sample worker in the directorate of bridges and roads Ninevah

Sultan Ahmed Kleaf Alnofal; Majeed Hameed Majeed ALali

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 130, Pages 311-329
DOI: 10.33899/tanra.2021.168704

The study aimed to introduce a theoretical framework to analytical dimensions of stagnant Management and measures of organizational failure as well as diagnosis of it in organization research and declare the range of accumulative variables around the components that interpretation of it.   
The problem of the study is represented:
Do demonstrate a view of Pessimistic of a worker in organizational research that makes it involve of stagnant management circle which its failure?
The hypothesis of the study is determining the nature of stagnant management dimensions and organizational failure measures in organizational research and the range of accumulative that dimension and measures around of number factors.   
 The study depends on the questionnaire as a tool of collect data that is distributed on (4o) person of different levels of random then the researcher used many statistical tools to test the hypothesis.
The study reached many conclusions such as absenteeism dimensions of stagnant management and measures of organizational failure as well as, there are accumulative of dimensions stagnant management and measures of organizational failure around of determining factors. The study introduced many recommendations such as work of idea management by walking around and activity in a research organization.

Merger approach as an option to enhancing the capabilities of stumbling banks: an applied study of the banks listed in the Iraqi Stock Exchange

Amina al khalifa; Bashar Th. Alshukarchi

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 130, Pages 330-348
DOI: 10.33899/tanra.2020.128599.1058

This research deals with the banking merger for treating the reality of troubled banks in Iraq, especially after the central bank decision in 2019 to encourage the banking mergers. The research aims to introduce the conceptual framework about the merger and troubled bank, and logistic regression model, and the practical study that contains a sample of special commercial banks in the Iraqi stock market. The main hypothesis of the research is: (Encourages of the mergers processes between the Iraqi banks have positive effects on the improving the performance efficiency of the troubled banks). That is contributing to the expanding the financial inclusion and big spread for the bank's branches, and raise the financial indicators and improving the levels of liquidity and profits for the new entity bank.
            The banking merger represents the best tool to contain the banking troubles and problems, the main goals of the research represents in determining the financial indicators that may be used in determining the trouble banks that are certificated to the merger. Besides determining the trouble banks that is possible to merge according to its financial indicators by using the logistic regression. The research concluded some conclusions, first of them is the merger is one of the main the least expensive tools for restructuring for treating the trouble bank problems. The research recommended the formation of a higher committee by central banks in Iraq to treat the modes of trouble bank and supervising the merger processes in these banks.

The Brand distentions and the extent of its Effect on the Purchase Decision / An Exploratory Study for a Sample of Consumer of Nissan Motor Cars company in Turkey

Anas MAAROOF

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 130, Pages 349-365
DOI: 10.33899/tanra.2021.128986.1063

The study aims to identify the effect of changing the brand of Nissan Motor Company in its dimensions (mental image, country of origin, quality, and warranty) on the decision of the purchase by the consumer, in order to identify the strongest dimension of the brand to influence the purchase decision of these cars and to achieve the objectives of the study The researcher collects the required data by distributing a questionnaire to a random sample of Nissan cars Consumer in Turkey in four governorates (Van, Diyarbakir, Mardin, Batman) where the sample size reached (120), and it was analyzed by the statistical program (SPSS V.21) as well as conducting structured formal interviews with the company’s CEO And the director of sales and maintenance to get to know the customers ’desires, as the study reached several results, the most important of which is the presence of a significant significant relationship under the level of significance of 0.05 for the brand on the decision to buy a Nissan car, in addition to that more after influencing the purchase decision (mental image, country of origin , Quality) respectively, and its weakest effect after are the guarantee.

Critical Successful Factors to Manage Comprehensive Health CareCase study in Al-Kudis Health Center for Family Medicine/Mosul

Abd-Alazeez Ahmed Al-Mola; Balsam Subhi Kasim AlTaii

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 130, Pages 366-391

In its theoretical part, the research aimed at encompassing the comprehensive health care methods used in some countries of the world to provide a true and integrated health service and to delve into the study of the family medicine program in theory and practice as a key entry point to achieve this goal. The problem lies in the lack of an integrated and organized health system at the level of the Iraqi Ministry of Health, the scattering of efforts at the three levels of health care (primary, secondary and tertiary), and the lack of clear and organized coordination between them has led to a great waste of energy and a great waste of efforts, not to mention the loss of lives. Humans. The hypothesis of the research is based on the basis that if the family medicine program was implemented in a correct and integrated manner and its critical success factors were achieved, this would lead to achieving the goals of achieving comprehensive and real health care at the lowest cost. After indicating the factors in international experiences and comparing them with the reality in terms of the strategic plan of the Iraqi Ministry of Health on the one hand and evaluating its implementation, on the other hand, the availability of factors and rates above the average were indicated in their entirety, with the indication of some cases that varied in terms of the positions of the stakeholders, which may be due to the nature of their work In implementing the family medicine program.

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.

.

Money Laundry and its Effect on the Economics of the Developing Countries

Shaher Al-Shaher

TANMIYAT AL-RAFIDAIN, 2009, Volume 31, Issue 94, Pages 91-104
DOI: 10.33899/tanra.2009.161813

Abstract

Money laundry is considered to be one of the expressions which has been tackled among the international scales. The international territories have recently interested in the issues of economic crimes and social security. Money laundry is connected extremely with illegal activities. The operations of money laundry usually exceed the limits of laws validity that may have been considered as crimes in nature inside the territorial borders. Money laundry is connected with the political corruption which is naturally accompanied with availing the execution of great resources and smuggling money abroad for laundering it and coming back in a lawful way or using money as materialistic properties or houses, gold or bank notes. The processing of money laundry is done in many tactics. It ranges from simplicity into sophisticated forms according to the circumstances and business nature. Technology has a dangerous role in developing the tactics for laundering money. It leads to smuggling of money abroad and loss in production of capitalism. It prevents production of goods and services which reflexes negatively on the national income

.

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.

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 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.

.

Money Laundry and its Effect on the Economics of the Developing Countries

Shaher Al-Shaher

TANMIYAT AL-RAFIDAIN, 2009, Volume 31, Issue 94, Pages 91-104
DOI: 10.33899/tanra.2009.161813

Abstract

Money laundry is considered to be one of the expressions which has been tackled among the international scales. The international territories have recently interested in the issues of economic crimes and social security. Money laundry is connected extremely with illegal activities. The operations of money laundry usually exceed the limits of laws validity that may have been considered as crimes in nature inside the territorial borders. Money laundry is connected with the political corruption which is naturally accompanied with availing the execution of great resources and smuggling money abroad for laundering it and coming back in a lawful way or using money as materialistic properties or houses, gold or bank notes. The processing of money laundry is done in many tactics. It ranges from simplicity into sophisticated forms according to the circumstances and business nature. Technology has a dangerous role in developing the tactics for laundering money. It leads to smuggling of money abroad and loss in production of capitalism. It prevents production of goods and services which reflexes negatively on the national income

.

Incentives and Their Effect on Performance (A Field Study)

dr.Anas Abbas; Slaiman Hummadi

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

Abstract

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

Nahida Al-Hamdani; Ali Ali

TANMIYAT AL-RAFIDAIN, 2010, Volume 32, Issue 98, Pages 119-145
DOI: 10.33899/tanra.2010.161893

The study treated the impact of intellectual capital on employees’ performance management. The study attempted to present a new theoretical framework for the most prominent literature presented by authors concerned with both of the study’s dimensions, especially when the independent dimension embodied in the intellectual capital. It is one of the important subjects that have received great attention in recent years and considered a new horizon in the world of management in general and the world of human resource management in special. The second dimension is represented by employees performance management, one the important practices of human resource management, and includes performance planning, performance appraisal and feedback, all considered new subjects that have recently gained great attention, especially after the development in human resource management, now viewed as an important strategic participant in the organization’s general strategy.

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.

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