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...
Read More ...

The Effect of Social Networking Tools on the SMEs Domain: an empirical study in the Nineveh Governorate-Iraq

Rabee Ali Zaker

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 126, Pages 9-20
DOI: 10.33899/tanra.2020.165649

The main goal of this work is to reveal the effect of Social Networking Tools (SNT) on the Small and Medium Enterprises (SMEs) domain. The work has been done in the food field in Nineveh region-Iraq. The author has selected Facebook application as a tool of social network, this represents the independent variable. Whereas the dependent variables consist of customer retention and customer involvement. Standard questionnaire has been prepared in order to collect the data from the samples. Collected data have been analyzed using SPSS-20 software package. It was founded that the use of Facebook as a tool of SNT will rapidly increase the promotion and motivate consumers in order to engage with the respected industry. The results also illustrate that there is a relation and influence between SNT usage and both of; customer retention and customer involvement.

Green Strategy Practices Using the (Kao) Model In the Oil Products Distribution Company of Nineveh: A Case Study

Hala F. D. AL Mullah Tohi

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 126, Pages 21-39
DOI: 10.33899/tanra.2020.165650

The study aims to define the green strategy and identify the level of its application in the investigated organization through its indicating practices. To achieve that aim, the Oil Products Distribution Company in Nineveh was chosen as a field for the study. A questionnaire form was used as the main tool in collecting data. The questionnaire was distributed among a sample of (103) employees in the investigated organization. Based on the results of statistical analysis, using descriptive measures and Friedman Test, a set of conclusions were presented. The most important of these conclusions was that there is an agreement that green strategy practices are present in the investigated company with a level that is distinctive from other practices. In order to achieve the aim of the study, a number of recommendations were set fourth including the necessity of increasing the actual management attention to areas that support environmental orientation, especially through the green strategy and its indicating practices in the investigated organization.

Building Smart Organizations Through Leadership Strategies and Their Role in Crisis Management: An Analytical Study of a Sample of Mosul University Colleges

Saif K. A. AL- Juboory; Thaeir A. S. Al-Samman

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 126, Pages 40-61
DOI: 10.33899/tanra.2020.165651

The research tackled the leadership strategies as an independent variable, smart organizations as an intermediate variable, and crisis management as a dependent variable.The main objective of the research is to shed light on the relationship between leadership strategies, smart organizations and crisis management in the University of Mosul. As for the purpose of reaching the research objectives, the questionnaire was used as a main tool for data collection, and the descriptive analytical approach was used in dealing with theoretical and applied research data, and the Amos program was relied upon to test hypotheses. The University of Mosul was selected as a field of research through an analytical study; and the research sample consisted of (298) employees from the top and middle leaders at the University of Mosul. The research reached a set of conclusions and recommendations that can enhance the performance of the researched university and qualify it to manage its crises efficiently.

The role of Physical Distribution Activities in Competitive Advantages: An Exploratory Study Of The Opinions Of Managers At The General Company For The Manufacture Of Medicines And Medical Supplies in Samarra

Heba Mowaffaq Younes

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 126, Pages 62-85
DOI: 10.33899/tanra.2020.165652

The current research is an attempt to determine the correlation and impact relations between material distribution activities and competitive advantages through an exploratory study of the opinions of managers at the General Company for the manufacture of medicines and medical supplies in Samarra. For this reason, the researcher has prepared a chart that shows correlation and influence relationships, including research variables, with the formulation of a number of hypotheses that clarify these relationships. A number of statistical methods and methods have been chosen that would clarify these relationships and that It was tested through a number of statistical methods, and the researcher used the questionnaire list as a tool to collect data from the respondents and their answers to the questions. The sample size was 50 forms. And the lack of studies that dealt with the relationships between these variables in the Iraqi environment within the limits of the researcher’s knowledge, the current research included these variables in an attempt to study the relationship and influence between them. It can be said that the research tries to answer the following question: What is the nature of correlations and influence between the activities of the physical distribution and competitive advantages In the company that was distributed form? The research has concluded a set of conclusions, perhaps the most prominent of them: that the activities of material distribution has a relationship of influence and moral correlation with competitive advantages. A number of recommendations have been made that are consistent with those conclusions.

A Proposed Framework for Measuring and Disclosing the Heritage Assets

Ghada Y. Hadi; Waheed mahmood Ramo

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 126, Pages 86-110
DOI: 10.33899/tanra.2020.165653

The  present  research aims  at clarifying  the concept of heritage assets and their relationship to society from a historical, cultural and environmental perspective and determining the part it may play for the growth and development of societies and the degree of their impact on future generations. This  explains also the differences in accounting treatments for heritage assets from other assets  according to their different nature. Moreover, it sheds light on the significance of providing a local accounting standard for heritage assets compatible with the requirements of measurement and disclosure. The preponderance  of this research  comes from the importance of heritage assets and their economic  and cultural value. It is worth mentioning that there is the need to define the most outstanding ways to preserve this cultural heritage from loss, theft and destruction, especially after the recent events in Iraq. This reflects  the importance of accounting science to contribute effectively to the preservation of heritage assets and their accurate and efficient disclosure in addition to  examining the practices which help preserve the  archaeological sites and the environment and its natural resources. The researchers reached many conclusions, the most impressive one is that accounting plays a decisive part in protecting the resources of the country. The second conclusion is measuring  the economic results that its outputs represented by  the financial statements  which are the final product of financial accounting.
It takes part in the field pf quality of financial information which  contributes to preserve  the heritage assets and  the  history and heritage of the country.
The researchers also recommended the necessity of designing an accounting manual at the Mosul Museum. This is due to the lack of an international accounting standard that specifies the nature of the treatments and accounting operations in this activity, and that any system that operates in light of these treatments that this directory contains.

Some push factors that causing Labor turnover In Private University Education in Iraq -A case study for a number of private colleges

Ahmad H. M. AL Mamamry

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 126, Pages 111-131
DOI: 10.33899/tanra.2020.165654

The faculty member is considered an essential axis in the success of the private university education.. In view of the high turnover rate in the private university education sector in Iraq, as it reached nearly 40% in some colleges, which makes it a phenomenon that must be studied by researchers. Accordingly, the research aims to find out what are the reasons that push the faculty member in private university education to leave his job and move to another place, which is called push factors. The researcher followed the descriptive approach in collecting theoretical information and the survey and analysis approach in collecting field data using a questionnaire that included, in addition to personal information, questions for thirteen reasons that could be cause of labor turnover send to those who left the work( Post Exit) in a sample of private colleges through Personal interview or by sending it via electronic means of communication. The data was analyzed using the statistical program SPSS version 24.The research found that the thirteen reasons were statistically significant as a reason for labor turnover, the most important of which is the lack of security and job stability in private university education. The research also presented a set of recommendations that can contribute to reducing the phenomenon of labor turnover for faculty members in private university education in Iraq.

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.

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.

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 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.

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.

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.
.

Latest News

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 ...

Read More ...

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

Read More ...

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

Read More ...