About Journal

The journal of TANMIYAT AL-RAFIDAIN (TANRA) is published by the College of Administration and Economics / University of Mosul (Iraq: Nineveh – Mosul). It is scientific, quarterly, and peer-reviewed journal. It is one of the most important research journals at the local, regional, and international level. The journal has published its volumes and papers in both English and Arabic since 1979 in Economic, Business Administration, Accounting, Financial, Management Information System, and other related knowledge fields. The continuity of publication in TANMIYAT AL-RAFIDAIN, as a scientific academic...
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The Role of Strategic Entrepreneurship Dimensions in achieving Strategic Success: A study of the view of a sample of the administrative Leaders at the Directorate of Health Duhok Kurdistan- Iraq.

Reem Al-Jameel; Ahmed AlJarjari

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 131, Pages 9-38
DOI: 10.33899/tanra.2020.128772.1061

The current research aims to identify the dimensions of strategic Leadership and its impact in Promoting Strategic Success. It has been applied to a sample of administrative Leaderships in the Dohuk health Directorate in Iraqi. The number of (52) employees From Various departments and Specialties. The importance of the research is reflected in our view of the dimensions of Strategic Success. Which represents the result of the rapid development in the needs and requirements of contemporary modern management. As well as being the framework through which the strategic Leadership of community health Organizations is Crystallized. Based on this, the research relied on a hypothetical Scheme and amain assumption that: there is a relationship and influence between the dimensions of strategic Leadership and indicators of strategic success. The research scheme and its hypotheses were chosen using correlation, Simple regression, Frequency distributions, average, and standard deviations. To description and diagnosis of variants. The research reached a Set of conclusions that confirm the significance of the correlation and influence relations indicated by the research hypothesis. The research included the asset of proposals necessary for the research community: work to confirm the strategic leadership that frames aspects of interaction with all organizational activities As a strategic entry point seeking to support strategic success operations. And its establishment in the Dohuk Health Directorate in Iraqi Kurdestan.

The Effect of Green Information Technology on Enhancing Value of Information Technology Business: A Pilot Study in Iraqi Firms

Ali Alshaher; Muhammad Yunus Muhammad Al-Sabawi

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 131, Pages 39-77
DOI: 10.33899/tanra.2021.169628

This study aims to identify the effect of green information technology in enhancing the value of the information technology business. To achieve this goal, a study model was proposed based on a set of measures derived from the literature for this field, where the measures of green information technology were (position, policy, practice, technology, governance, and environmental effectiveness), while the measures related to the value of information technology business were (strategic dimension, informatics, sales and marketing support, customer relations). The descriptive approach was adopted to conduct the research and using the questionnaire form as a tool to collect data from a sample of (106) respondents, for data analysis, a structured equation model was used through (Smart PLS v3). The research reached a set of results, the most important of which is that green information technology has a significant impact on the value of the information technology business.

Supply Chain Management In Light of Sustainable Development: A Strategic Approach To Confront The Delinquent "COVID-19": A Conceptual Study

Abdulsattar M. Al-Ali; Mohammad Kalil Abraheem

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 131, Pages 80-109
DOI: 10.33899/tanra.2021.129130.1067

The purpose of this study is to address the potential link between supply chain characteristics and sustainable development at the country level. The purpose of this study is to introduce the common concept of supply chain management in different business organizations and its models according to the functionality nature and economical activities. Organizations usually are enhancing their competitive capabilities to increase their market share in the local and global markets, which boosting the development and improvement the organizational performance by the activation of the supply chain management. Business organizations are functioning before the outbreak in a stable and safe business environment, while various commercial, industrial, and service activities are facing difficulties, complexity, and unexpected strategic challenges resulting from the Global coronavirus outbreak.
Therefore, this study aims to present the integrated conceptual framework for supply chain management and the mechanisms of its operations introducing the relationship between the supply chain and sustainable development and its impact on the national economy. The study also introduces a strategic approach of supply chain management interaction with the effects and consequences of COVID-19 and later on recovery from its disturbances.

Employing the psychological factor in the orientation of the customer (the patient):A case study in the special wing units of the Babil Governorate Health Department

Raad Handal Al-Jubouri; Shuaib Ahmed; Methaq Hatif Al-Fatlawi; Hashem Fawzi Al-Abadi

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 131, Pages 110-135
DOI: 10.33899/tanra.2021.128821.1062

The  Current  Research  Aims to identify of the role played by psychological factor variables in the orientations of the client (patient) in the units of the special health department of the province of Babylon. Several Hypotheses Were Formulated of Direct And Indirect Effects.  The Questionnaire Was Used in The Collection of Data. The Quota Sampling Method Was Used in the Selection of the Research Sample, With Number (500) Employees of Valid Questionnaires Was (385) With Response Rate (95%). The Hypothesis  Test  Was  Verified  By  Using  The  Appropriate  Statistical  Methods adopted in Smartpls3.                                                                                                                                                                                                                                 The Results Showed off There is a significant positive direct between the psychological factor of the patient related to the health service and the patient's attitudes, as well as a significant Negative direct of between the psychological factor of the patient related to the patient status and the patient's attitudes.
  The study also concluded with many Recommendations, Important: establishment of independent buildings for the units of private suites and the expansion of the number of beds and attention to its architectural functions and supplying them with modern and sophisticated devices at competitive prices and the creation of jobs to care for the psychological factor of the patient and jobs concerned with the dissemination of health education.

The Implications of Dimensions of E-Government Readiness in Achieving Sustainable ‎Development: A case study in the Nineveh Governorate Bureau

Abdullah Hashim Alaarajy; Thaeir A. S. Ahmed Al-Samman

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 131, Pages 137-160
DOI: 10.33899/tanra.2021.129354.1069

The study aims to show the role of e-government through its dimensions in achieving ‎sustainable development, and the extent of the interest of the researched ‎institution (the Nineveh Governorate Bureau) in these two variables, and to know the ‎level of feeling of employees in the researched institution to the extent of availability ‎of E-Government Readiness Dimensions, and the extent of their agreement on its role ‎in Achieving sustainable development, and the Nineveh Governorate Bureau was ‎chosen as a field for research and it included a random sample of the bureau’s ‎employees, as the questionnaire form and personal interviews were approved in ‎collecting data, and the questionnaire form included phrases related to the study ‎variables, and (247) electronic forms were collected. Personal interviews were ‎conducted with some leaders and employees in the researched institution who are ‎related to the subject of the study to ensure the comprehensiveness and objectivity of ‎the data collected from the researched institution, and the study relied on the ‎descriptive and analytical approach, and a number of statistical tools were used, as the ‎study reached a group Among the most important results are: the existence of a ‎correlation and positive impact of the dimensions of E-Government Readiness in ‎achieving Sustainable Development.‎

The Structural Foundations for Psychological Capital and its Role in the Constructive Foundation of Intellectual Capital Analytical research for a sample opinions of engineers in the North Oil Company - Salah Al-Din branch

Hatem Ali Abdullah; Abdulftah Hasan Ramadan

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 131, Pages 161-180
DOI: 10.33899/tanra.2021.169632

   The research aims to know the distinctive role of psychological capital in the formation of intellectual capital, depending on the sequence of its dimensions, beginning with human capital, passing through the structural and relational, through the dimensions of the psychological capital represented by flexibility, optimism, hope and self-efficacy, and in line with the goal, the North Oil Company - Branch was chosen Salah El-Din is a field for research, and the research community is represented by (512) of the engineers working in it as the basis of the intellectual capital and they are the ones who form the human capital in the company and therefore they are the ones who form the relational and structural capital, respectively. A sample of (77) was drawn from them to represent the research community. Correctly represented according to the treatment (Green, 1991). The researchers used the questionnaire, which is the main tool for research to collect data using descriptive and analytical methods. The research reached the main conclusion, which is that the psychological capital affects the intellectual capital depending on the dimension of flexibility, while no effect of the dimensions The other three, and accordingly the researchers recommended that the researched company should be aware of giving leeway to consider the importance of flexibility, beginning with the formation of psychological capital, and then its contribution to building intellectual capital and trying to improve Mad tea sessions or group parties to activate the dimensions of psychological capital, which contributes to providing the building blocks for intellectual capital.

E-learning and its Role in Enhancing the Proactive Direction of the Organization: An Exploratory Study For the Opinions of a Sample of Faculty Members at Al-Hadbaa University College

Azraa Ziyad Muhammad; Mohamed Mahmoud Hamed Al Mulla Hassan

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 131, Pages 181-203
DOI: 10.33899/tanra.2021.169633

E-learning is one of the variables that affect the organizations' proactive trends and how to achieve a competitive advantage through e-learning. The proactive approach is also beneficial because it focuses first on the organization and continuously collects information on the needs of the target groups with the aim of making educational organizations useful in achieving goals And the delivery of the electronic educational process to the best quality, which prompted decision-makers and those concerned to pay attention to the side of electronic education, to participate in the search for modern trends in the field of education, and the concept of preemption is related to the organization that has the first movement in the market, which aims to preserve the market share due to the acceleration of activity change in the surrounding environment That pushed it towards creating a proactive strategic movement in order to become the owner of the first movement, and the research included focusing on the two main variables represented by e-learning, the proactive approach), from which the main research problem was proven, which is whether e-learning applications contribute to enhancing the proactive orientation in the researched organization as for what is related The field, in which I tested the relationship between these two variables, was a share Al-Hadba University College and on a number of faculty professors, as the number of distributed questionnaire forms reached (40) forms, and these forms were analyzed with a number of statistical tools within the software package of (SPSS V24). The research reached some conclusions, the most important of which is that the proactive approach in e-learning has achieved benefits This field is large and positive, in addition to its alignment with the developments in the educational environment. The most important proposals are to work on developing e-learning and achieving competitive advantage through the proactive approach, and the search for reducing costs and time in line with the current situation..

The Reality of Corona Epidemic Crisis Management at King Khalid University: An analytical exploratory study of the opinions of a sample of university faculty

Mohammed Alsagheer Qasem Alshaebi; Hamoud Mohammed Saad Alomar

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 131, Pages 204-236
DOI: 10.33899/tanra.2021.169634

The main objective of this study is to understand the reality of managing the Corona epidemic crisis at King Khalid University from the teaching staff's Point of View. A descriptive-analytical approach was used, where data were collected through a questionnaire tool that was developed for this purpose. The sample of the study reached (257) members of the teaching staff at the university.and a set of statistical tools included in the statistical package, SPSS version 23, was used in the study.
      The study arrived at a set of results, the most important of which are: The management of the Corona pandemic crisis at King Khalid University, in general, was in the medium term, and that the dimensions of crisis management varied between the medium and high levels, as it came after planning the crisis and after leadership and decision-making during the crisis in the medium term, while it came after contact in the high range. The results also showed the emergence of statistically significant differences in the opinions of university faculty members about the reality of managing the Corona pandemic crisis according to the variables (age, nationality, experience, and job title), while those differences were absent according to the variables (gender, specialization), and the study was concluded with a group Among the recommendations based on the results, the most important of which is activating the role of the general administration for risk management at the university, and spreading the culture of risk management among university employees, as well as a comprehensive review of the strategic planning process for crisis management.

Al-Zakah Foundation and the New Mechanisms for Financing and Development

Ibrahim Adeeb Ibrahim Al-Chalabi

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 131, Pages 237-263
DOI: 10.33899/tanra.2021.169635

The research aims to know This paper presents suggested mechanisms for Islamic financing through Al-Zakah foundation. These mechanisms are based on the principle of "loaning for borrowing" in a way that helps to collect Al-Zakah from its payers and encourages saving and investment. The paper also presents a model for analyzing a person's economic behavior under the principle of loaning for borrowing which includes deriving a function of the saving utility. The study comes up with a way of specifying the income level that determines who should pay Al-Zakah and who should receive it and how to use the suggested model in drawing the political policies especially those that wish to eliminate poverty and help individuals improve their living conditions. The study also shows the impact of an individual's behavior on the growth of the country's economy and fulfillment of the society's needs after implementing the suggested financing mechanisms. Finally, the paper sets some general conclusions on the role of Al-Zakah foundation, the possibility of building an Islamic economic theory, the characteristics of the Islamic economic system, and the importance of the economic analysis in jurisprudence.

The Role of Social Intelligence in Promoting Human Resource Management Strategies: a reconnaissance Study of the administrative Leaderships of government Service Medical Hospitals in City of Mosul

Reem S. Al-Jameel

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 131, Pages 264-289
DOI: 10.33899/tanra.2021.169636

The research aims to determine the role of social intelligence represented (social skills, social awareness, problem-solving skills) sIn the dimensions of Human Resource Management Strategies, Which can be achieved Through Human Resource Planning Strategy, Employment Strategy, Training and Development Strategy, Compensation, and rewards strategy, Human resource Performance Evaluation Strategy. I have s selected a sample of the Administrative Leaderships of governmental Medical hospitals in the City of Mosul. The research Problem Centers on the difficulty of the Success of the Strategic Competitive Landscape. Because of the rapid developments in the Contemporary business environment. Default Schema has been adopted that includes Search Variables, As well as formulating some main and Subsidiary hypotheses, And use the Descriptive and analytical approach to reach the results, Through Testing it with several Statistical methods,  the questionnaire form was one of the Statistical means used to collect data and information related to the Field aspect of the research, Because of the limited studies that dealt with the relationship and effect between these variables in the Iraqi Environment, with in the limits of the researcher s Knowledge the current research included these variables in an attempt to clarify the relationship and the effect between them, the research came out with a set of conclusions and recommendation s Among the most important of them was the more hospitals directed the research sample to adopt social intelligence, which contributed to strengthening the human resources management strategies of the researched organizations.

Measuring possibility the implementation of European Foundation for Quality Management A case study at the Faculty of Management and Economics / Nawroz University

Heyman Hajji Ali Houiri; Mohmmed Mustafa Hussin Qole

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 131, Pages 291-317
DOI: 10.33899/tanra.2021.129955.1086

The management always seeks to distinct its organization from other organizations by various means , especially from the customer's point of view, and The importance of excellence has increased with the intensification of competition and the hasty changes in the environment in which organizations operate , hence models and standards that can be adopted by the organization's management to be distinguished from Others, including the European Excellence Model, EFQM (European Foundation For Quality Management ) . Universities are the same as other organizations, as they seek to excel, especially with the increase in the number of private universities in Iraq, and each of them tries to attract students to them in different ways.
The idea of the study is basic, which is that organizations that want to achieve Excellence can rely on reliable international models that have been approved by other organizations. The College of Administration and Economics at Nawroz University has not applied the EFQM European Excellence Model, but it adheres to some provisions and criteria for Excellence that fall within this model. From here, the problem of the study revolves around a major question, namely, to what extent the axes of the European Excellence Model EFQM can be applied by the college administration under study to achieve Excellence.

Measuring operational efficiency in some sectors in the Iraqi budget for the period 2005-2019

oday salim Ali; Ahmed Jassem Mohammad

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 131, Pages 315-331
DOI: 10.33899/tanra.2021.129846.1083

There is no doubt that governments seek to achieve operational efficiency for any of the spending sectors, which is the efficiency that includes achieving maximum value for money and efficiency that aims to achieve the ultimate goals of government policy. In this research, the two researchers seek to measure the operational efficiency of some sectors of spending in Iraq, which are (investment spending (represented by spending on infrastructure), spending on education, and spending on health) during the period 2005-2019 using data envelope analysis that makes each year of the budget year a unit. make a decision. The research found that the efficiency of spending goes towards less spending in the budget, meaning that with the increase in spending, there is no improvement in performance indicators, meaning that the increase in spending on the studied sectors without leading to improvement in performance indicators indicates that there is a great waste in spending on these Sectors. The study recommends the possibility of reducing spending instead of the volume of waste in spending, which gives the same performance results in the case of reduction, or the adoption of the budget of programs and performance to improve performance indicators of the ministries spending on them.

Supply Chain Integration in Enhancing Strategic Performance: The Mediating Role of Strategic Vigilance/An applied study on industrial companies in Khartoum - Sudan

Emad El Din Issa Ishaq; Saba Nouri Al-Hamdani; Abdul Salam Adam Jamed; Mohamed Hanafi Mohamed Nour Tabidi

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 131, Pages 332-356
DOI: 10.33899/tanra.2021.169639

The present study aimed to test supply chain integration on strategic performance through vigilance strategic as mediation variable in the Sudanese industrial companies, a model of the study and hypotheses were built base on previous studies and based on resources theory and institutional theory and the theory of capabilities, where the non-probable sample was used to collect data. (220) questionnaires were distributed to the study sample. Structural Equation Modeling (SEM) was used by AMOS 25, which used path analysis to test the study hypotheses. The results of the study showed that there is a positive relationship between integration with the consumer and strategic performance, There is also a positive relationship between integration with the consumer, integration with the supplier, and strategic vigilance competitive vigilance, commercial vigilance). There was a positive relationship between integration with the supplier and technological vigilance. The study also found a relationship between strategic vigilance (competitiveness, commercial) with strategic performance. While Strategic vigilance partially mediates the relationship between supply chain integration and strategic performance. The theoretical contributions of the study were to test those three theories together. Finally, the study paves the way for further research that will develop the overall performance of organizations through supply chains.

Job Crafting as a Mediating Variable in the Relationship Between Empowering Leadership and Teleworking Effectiveness During Corona Pandemic: Applied to Faculty Members Assistants in Egyptian Universities and Higher Institutes

Marwa Saad Mohamed El-Shanawany; Ahmed Qais Jalal

TANMIYAT AL-RAFIDAIN, 2021, Volume 40, Issue 131, Pages 357-373
DOI: 10.33899/tanra.2021.129988.1087

This research has endeavored to test the supposed causal relationships between empowering leadership, job crafting, and teleworking effectiveness during the Corona pandemic, by applying to a sample of 384 teaching assistants from the faculty members in universities and higher institutes. The results showed a significant effect of empowering leadership on job crafting, There is also significant effect of empowering leadership on the effectiveness of teleworking, as well as a significant effect of job crafting on the effectiveness of teleworking, and finally, it has been found that job crafting mediates the relationship between empowering leadership and the effectiveness of teleworking, and accordingly we recommend the need to develop the structure of functional relationships among faculty members and their collaborators to keep pace with the requirements of teleworking during the current circumstances.

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.
.

Logistics System: The Concepts and the Principles

Nafaa D. Al-Dabag

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

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

The Intellectual Capital and its Effect on the Employees’ Performance Management An Analytic Study to Sample of Scientific Departments Heads in Mosul University

Nahida Al-Hamdani; Ali Ali

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

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

The Accountancy Processing of Under Construction Projects – Excavations and Survey Expenses 1283 in Petrol Units With The Application on Northern Oil Company

Sinan Jamil

TANMIYAT AL-RAFIDAIN, 2007, Volume 29, Issue 86, Pages 70-98
DOI: 10.33899/tanra.2007.161701

Abstract

Oil production and extraction passed in general with four major stages, they are; discovery and oil scanning, well digging and renewal, production and finally refining. The time period may for the first stage is however short or may take long time reach to ten years. Thus, the oil company during the first stage got an uncertainty factor of petrol existence relatively. In the final period there were two probabilities, they are the existence of petrol in huge quantities or inexistence (or in an uneconomic way). Therefore, the payments should be delimited in terms of income, capitalistic or successful efforts ways. This should account the oblivion for there were a probability to uncover petrol in scanning and discovering. This account can be blocked in three cases:
1. In abandoning the project in that area.
2. Shifting into other oil productive wells.
3. Selling to other companies.
In each of these above cases there are three policies might be followed by the oil companies. They are no allocation for the under construction projects – payments of discovering (1283) and allocation for each project. So, the current research sought in details of accounting according to the previous cases and the application on the Northern Oil Company.

.

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.
.

Logistics System: The Concepts and the Principles

Nafaa D. Al-Dabag

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

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

The Intellectual Capital and its Effect on the Employees’ Performance Management An Analytic Study to Sample of Scientific Departments Heads in Mosul University

Nahida Al-Hamdani; Ali Ali

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

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

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