Volume 37, Issue 119, Summer 2018, Page 9-527


MIS and Its Role in Supporting the Sustainability Strategies of Small and Medium Enterprises A Pilot Study in A Sample of Water Packaging Companies in Kurdistan Region

Mohammed A. M. Khalil

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 9-32
DOI: 10.33899/tanra.2018.159423

The aim of this research is to focus on the role of MIS in supporting the sustainability strategies in small and medium companies in Kurdistan Region. Pilot Study was conducted on a Sample of (6) companies of Water Packaging in Kurdistan Region. The research selected the (75) managerial leaders of strategic planning, data were analyzed by SPSS ver. 19 and used statistical tools (math medium, standard deviation, percentages, simple correlation, and simple regression). Group of conclusions were reached that support two variables. The most important among them is that the MIS has an important role to support the sustainable strategies in medium and small companies. It is also recommended to enhance the sustainable culture in Iraqi Companies generally through using scientific methods, symposiums cultural sessions to increase the activities of companies..

Analysis Of The Relationship Between The External Auditor's Reports And The Weakness Of The Internal Control System By Use Of Accounting Standards) A Field Study On The Opinions Of Auditors Outside Government Institutions(

Fawwaz K. Rashid; Ali N. AL-Sheak; Hayder A. AL-attar

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 33-58
DOI: 10.33899/tanra.2018.159424

The main objective of the study is to examine the role of the External Auditor's reports in identifying the weaknesses and incapability of the internal control system by using appropriate accounting standards in government institutions and assessing the impact of the external auditor's compliance at the time of writing reports, which includes weaknesses and incapability of the internal control system Accounting. In order to achieve the objectives of the study, the researchers used the descriptive analytical method through questionnaire survey (questionnaire) prepared in a suitable scientific manner of the study. This form was distributed to external auditors working in the Office of Financial Supervision in Muthanna Governorate, DhiQar and Qadisiya. The questionnaires (69) forms were distributed evenly on each Department (23) form and retrieved (62) form, or 90%, statistical analysis were conducted to achieve the necessary hypotheses of the study. The study reached a number of conclusions, the most important of which is the weakness of follow-up and processing of the reports of the Office of Financial Supervision, where it was noted that there are some errors that have been repeated annually and not executed and processed by government institutions. Some government institutions should also implement some decisions issued by higher bodies and perform regulations despite the violations and showed no objection by any audit bodies within government.
Therefore, the study recommends the need to urge government institutions to apply accounting standards and compliance with the reports of the Office of Financial Supervision and not to repeat errors in the future because of their significant moral correlation in improving the system of internal control, thus, contributed to the fight financial and administrative corruption, and the need for government institutions to issue a competent committee. Reports should be prepared by external auditor on the activity and accounts of the institution, and not only the auditor or any other person to answer the reports of the external auditor, and the work of these committees impartial.
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The Importance Of Internal Control In Accounting Outsourcing Companies To Increase The Confidence Of Those Requesting Their Services In Iraq

Bilal A. M. AL-Saegh

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 59-80
DOI: 10.33899/tanra.2018.159431

Although there are many benefits of accounting outsourcing, there are some risks associated with both accounting outsourcing firms and their clients. In order to minimize these risks and increase confidence among the parties involved in the accounting outsourcing process, we see the importance of having an internal control system both in the accounting outsourcing companies or the companies requesting its services. This research is dedicated to the internal controlling in accounting outsourcing companies. Hence, the question arises whether internal control of accounting outsourcing companies will increase the trust of users in the services of these companies. The research assumes that when there is an internal control system in the accounting outsourcing companies, the confidence of the customers with these companies can be increased. This study will highlight the importance of accounting outsourcing in the market economy and its advantages to its clients and clarify the specificity of internal controls in the accounting outsourcing companies, in addition to clarifying the impact of the internal control system in accounting outsourcing companies on the trust of its customers (in Iraq). The descriptive approach and analytical approach will be based on this research, as for the analytical approach, the third topic was devoted to it by adopting a multiple regression to show the effect of the internal control system on the confidence of the clients with accounting outsourcing companies..

The Role Of Innovation In Enhancing Beneficiary Satisfaction By Applying In Azadi Hospital - Erbil

Zaid F. A. Alshikh

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 81-94
DOI: 10.33899/tanra.2018.159425

Innovation is a process, in which ideas are converted into real products or services, and healthcare is one of the most innovative sectors. Innovation gives organizations the ability to compete and to provide new products to customers. The goal of any organization is to achieve customer satisfaction by meeting their needs and fulfilling their desires, this shows the importance of research in addressing an important and vital sector such as services and healthcare. As well as its importance in revealing the concept of innovation in organizations especially in the health sector, and positive effects resulting in meeting the needs of the beneficiaries and enhancing their satisfaction, the issue of the research was knowing the extent of the lack of special knowledge of the satisfaction of the beneficiary and the creation of health services in Azadi Hospital. The research aims to highlight theoretical concepts related to user satisfaction and innovation, and to clarify the importance and relevance of innovation in the aspect of health services to user satisfaction. The research was carried out by using a questionnaire, which was distributed to a sample of employees and beneficiaries of Azadi Hospital in Erbil. After testing the validity of two main assumptions by using the software (SPSS), it was found that there is a strong relationship between the two variables, and the innovations in services and health products play a significant role in improving beneficiary satisfaction, and health services must be designed according to patient expectations..

The Impact Of Reference Groups In Reducing The Perceived Risk When Buying Afield Study Of The Views Of Sample Of Users Of Car Tiers In The City Of Mosul

Laila J. Khalil

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 95-112
DOI: 10.33899/tanra.2018.159432

The research seeks to determine the role of reference groups in reducing the perceived risk when buying tires with users in the city of Mosul, through a research problem that has been identified in the following question:
- Is there a relationship between the significant effect of reference groups and the perceived risk when buying respondents in individuals?
- The research aims to test the relationship and impact between the independent variable and variable reference groups adopted the perceived risk when you buy them, and we cleave hypotheses showed correlations between the dimensions and impact of research.
A sample of (50) was tested as drivers for small cars to transport passengers from the Mosul City to Baghdad and adopted the form of a questionnaire to obtain information, have also used several statistical methods to analyze the data and extract the results using software (SPSS). The research has come to several conclusions, including the presence of a significant positive correlation between the reference groups and the perceived risk when you buy and search is over a set of proposals that benefit the individual respond.
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Organizational Culture And Its Role In Implementing Six Sigma Technology Applied In The State Company For Drug Industrial And Medical Appliances In Nineveh

Nashwan M. Abdulaale

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 113-136
DOI: 10.33899/tanra.2018.159426

The search seeks to define the role of organizational culture in the application the six sigma technology in the General Company for Pharmaceuticals and Medical Supplies in Nineveh. So, the organizations to survive and grow, especially in light of increasing competition there should be a development or change in the production systems in line with contemporary systems and particularly the six sigma technology, where the organizations being leading to a better competitive position through efficiency in the proper use of resources to produce products that have value, at the same time without wastage and has the ability to compete with similar goods. This can be achieved through organizational culture of fertile ground for the application quality programs, including the six sigma technology, where the organizational culture defines and dramatically the success or failure of the organization to apply new programs and strategies. On the other hand, the six sigma technologies consider one of the strongest advanced strategies that work to accelerate improvement in operations and products..

The Impact Of Some Variables Of The Economic Investment Environment On Foreign Direct Investment In The Kurdistan Region Of Iraq For The Period 2006-2016

Saad A. Hammad; Thakr Hadi Abdullah Alheibi

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 137-160
DOI: 10.33899/tanra.2018.159433

Foreign direct investment (FDI) is one of the most important sources of external financing at the present time, which provides capital for the development process, an instrument for introducing modern technologies and technical and administrative expertise to the Kurdistan region of Iraq, increasing manpower skills, introducing modern methods of production, , Increasing their competitiveness. The objective of the research is to identify the specific investment environment of foreign direct investment and to measure the impact of economic investment environment indicators on foreign direct investment in the Kurdistan region of Iraq using the Autoregressive Distributed Lag Model (ARDL) model. The study found that there is a long-term equilibrium relationship between the independent variables (GDP, GDP per capita) and the dependent variable (FDI) during the study period. There is a long-term adverse and significant effect between the interest rate and foreign direct investment. The results also showed that there was no long-term impact relationship between (official exchange rate, inflation rate) and foreign direct investment (FDI). The study recommended the issuance of more legislation and procedures that encourage the creation of an attractive investment environment for foreign direct investment by improving political and security conditions, macroeconomic indicators and infrastructure development, and streamlining administrative procedures in ministries, bodies and institutions related to foreign investment. The concept of e-government refers to the development of the banking system because of its role in the financing of investment projects, and the development of programs and policies promotion of investment opportunities available in the Kurdistan region of Iraq.

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Study And Analysis Of The Effectiveness Of Turkey's Economic Policies On Economic Diversification

Salahuddin A M. Ameen

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 161-178
DOI: 10.33899/tanra.2018.159427

The Turkish economy has witnessed a remarkable growth during the years (1973-2014). This growth was reflected in the economic, social and urban aspects of the economy. These plans were invested in the infrastructure projects and the development of human and economic resources. It is clear in the work to diversify the economic base and push the development process. Many of the main development goals, which are illustrated by macroeconomic indicators, have been achieved. The five-year development plans adopted since the first strategy of diversifying the economic base and not making the economy one-sided. In this context, Turkey has issued a number of policies, mechanisms and procedures to ensure the continued diversification of the economic resources structure by relying on policies that will achieve these objectives, and indicators of economic diversification of sources in Turkey..

The Role of Reverse Supply Chain Processes in Enhancing the Sustainable Development: An Investigating Study in Darin Steel Company

Ghanim M. AL Keeki

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 179-200
DOI: 10.33899/tanra.2018.159434

This research deals with the reverse supply chain processes as an independent variable, and sustainable development as a dependent variable. The Reverse Supply Chain Processes consists of five sub-variables (product acquisition, reverse logistics, inspection and disposition, reconditioning, and Re-distribution and sales), while sustainable development has remained as a main dependent variable. These variables were interacted to form the framework of the research, which aims to identify the effect and correlation relationships between reverse supply chain processes and sustainable development. Darin steel company has been chosen because it may be considered as appropriate field to applying the research. The data and information were collected from research sample which consist of (35) person, which involved company manager , his vice , members of board of directors, managers of departments and main units, and supervisors on the work . The questionnaire was used as a main tool for collecting data and information, which was analyzed using a set of statistical methods and through the statistical analysis program (SPSS Ver. 23).
Based on the test of effect and correlation relationships between research variables, the research reached to many conclusions and the most important of them : there is a significant effect and correlation relationship between the reverse supply chain processes and sustainable development in the company under research, and according to this, the researcher introduced a set of suggestions for company
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Inclusions Of Entrepreneurial Orientations Philosophy In The State Company For Drugs Industry And Medical Appliances In Samarra Analytical Study Of Sample Opinions Of Productive Department Managers

Hatem A. Abdullah; Abdullah M. Abdullah; Zahid M. Saleh

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 201-224
DOI: 10.33899/tanra.2018.159428

The company's entrepreneurial orientations represented an excellence managerial depth to define the Company's strategic positions, Accordingly, The research aims at identifying and distinguishing the dimensions of the entrepreneurial orientations in the State Company for Drugs industry and Medical appliances in Samarra. The research community was represented by (45) managers of the productive departments. A random sample (40) was chosen to represent the research community correctly, according to Stephen Thompson equation. The structural equation modeling was used in its SMART PLS, 3 and Cluster Analysis within the SPSS program for data analysis. The research reached the reality of the availability of the dimensions of the entrepreneurial orientations in the company in varying proportions. However, the absolute importance was for the Pro-activeness and innovativeness dimensions that represented the center of the entrepreneurial orientations and the risk taking distance from the center of these orientations Therefore, the research presented a number of recommendations, the most important of which was the interest of R & D, which is the center of orientations & process entrepreneurial..

The Impact Of Career Bullying In Organizational Commitment

Salah A.Q. Al-Nuaimi; Shoaib A. Aziz

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 225-246
DOI: 10.33899/tanra.2018.159435

 Objective and purpose of this research: This research aims to know the effect of Career bullying in the organizational commitment.
 Society and study: The researcher has distributed (208) questionnaires, of which (181) were valid for statistical analysis, with a response rate (87%), and were analyzed using the statistical program (Smart Plus) as well as the (Excel) program.
 The importance of research: The scarcity of research that tried to determine the nature of the relationship between the variables of study (bullying and organizational commitment) as well as the current research attempt to address a real problem directly affects the education sector in Iraq.
- Theoretical results: The presentation of the previous literature showed a knowledge gap to explain the nature of the relationship between functional bullying and organizational commitment in the organizations in general and in the education of Babylon in particular.
- Practical results: There is a relationship between the influence of search variables, which is a direct impact relationship between (bullying and organizational commitment).
- The most important conclusions: The adoption of the Directorate of Education of Babylon method of treatment of bullying will reduce the level of negative feeling of staff in the research sample, and reduce the cases of bullying and anxiety and fear, and as a result improve the health of employees physical and psychological, and feel comfortable and increase their commitment to the organization.
- The most important recommendations: the continued attention of the General Directorate of Education in the province of Babylon to address the bullying function, which has a significant role in the reduction of the organizational commitment.
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Measuring The Contribution Of The Computerized Health Information Enhancing Health Service Quality An Exploratory Study In A Number Of Hospitals In The City Of Mosul

Mohammad M. H. AL-Mulla Hasan

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 247-266
DOI: 10.33899/tanra.2018.159429

The current research aims to investigate the extant of computerized healthy information system sharing in the reinforcement of healthy service quality in a group of hospitals in Mosul City. The Computerized healthy information system regarded as an important factor in hospitals work because it helps the decision makers (the doctor) to diagnose the case and support the presentation of a high quality healthy service which consequently leads to a person satisfaction. In order to achieve the goal of the research, a questionnaire form was distributed to a sample of (4) hospitals in Mosul City. Statistical analysis (SPSS- Vr.19) was used to test the hypothesis. The researchers conclude the following findings:
1. There is a compatible relationship between of Computerized healthy information system and healthy service quality.
2. The computerized healthy information system has a participation in supporting healthy service quality in the surveyed hospitals.
According to these findings, a number of suggestions were presented the most important one:
1. The top management in hospitals must continuation of scientific research to develop computerized healthy information system which adapted the technological and scientific developments in presenting an advanced health services.
2. The surveyed hospitals must be support the positive aspect in using computerized hospitals information system to reinforce healthy service quality and to decreasing the negative cases.
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E-waste recycling in China: Environmental problem or Economic benefit?

Chasca T.; Sara B. Edrees

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 267-282
DOI: 10.33899/tanra.2018.159430

The amount of electronic waste has increased rapidly because of increased consumption and production of electrical and electronic equipment in the world. This study examines the situation of e-waste recycling in China. It also explores if e-waste recycling causes more environmental damage than economic benefit for China. This study examines the effective legislation of import e-waste to China. This study advances our understanding of e-waste and China. The present study was dependent on grey literature and policy documents. I then analyse these documents by using thematic analysis.
The findings from the research show that e-waste recycling in China has caused environmental problems in two sectors: formal and informal. This happens because the formal and informal sectors do not properly deal with e-waste properly. However, e-waste recycling in China achieves economic profit in the informal sector.

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The Relationship Between Public and Private Investment and Their Impact on Economic Growth for A Sample of Asian Countries - An Econometric Study 1980-2009

Muslim Qasim Al Ali; Marwan A. M. Thanoon

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 283-298
DOI: 10.33899/tanra.2018.159436

This study analyzes the relationship between public and private investment in Asian Countries. The issue of theory relationship between public and private investment has been focus of attention in the literature since the early 1980s and it is still the subject of consider able controversy. By researchers is whether public and private investment has a different impact on economic growth, and whites the linkages between them. It setup a simple theoretical model where two counter vailing forces coexist on the hand, public investment raises the productivity of private investment and leads to potential Crowding-In of private investment. On the other hand, weak institutes and restricted access financing could diminish the positive effects of public investment and Crowding-Out private investment. We Adopted the VAR model which is measure the log-term relationship and the Error Correction Model (ECM) to measure the short-term and finally the Granger Causality test to analyze the direction between them. The empirical results suggest that on average the crowing in effect dominates, and increase in domestic investment accelerate the economic growth through increase in capital accumulation.

The Role Of Services Quality Dimentions In Supporting Customer Value- Apilot Study Of The Opinions Of Some Clients in The North Bank For Finance and Investment In Nineveh Governorate

Raad A. R. Al-Hamdany; Rafal M. Abd

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 299-318
DOI: 10.33899/tanra.2018.159444

The Research aims to measure the quality of Banking services in the North Bank For Finance & Investment and describe its effects on supporting customer value , the importance of this research has been given through its interest about the customers openrons for the dimentions of banking services quality according to (SERVQUAL scale). The problem of this research is recognize the level of services submitted by the bank studied for the consumer, and to what extent can the quality of services can be approach to supporting customer value in the studied bank? The research conducted the statistical analysis for the data set regarding these two variables which they got from questionnaire prepared for this purpose getting use of correlation and regression variables .They concluded several results that helped them to come out with several conclusions view depending on these conclusions the research presented several proposals emphasizing and participating to support quality of services to enhancing customer value from the studied bank.

The Reality of Organizational Capabilities In Health Organizations A Study of Opinion of a Sample of Managers in Some Hospitals In Nineveh Health Directorate

Emad Atto Hamid; Maan W. Al-Maadhedee

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 319-333
DOI: 10.33899/tanra.2018.159437

Depending on the organizational capabilities is a vital subject, the success organizations begin to search about the methods to acquire these capabilities and appointment it as a tool resulting from the interaction between tangible and intangible resources. In assuring the efficient use for resources to help organization in discovering the environmental opportunity and exploits its to reinforce the organization advantages. The aim of this study is to standing on the organizational capability concept in the researched domain, and determine its reality, and its levels. For that, the study select some of the hospitals in Nineveh health directorate. The study selected the managers as a intended sample. The study adopts the Australian Public Services Agency questionnaire, after that, the study analyzed the results by using some of statistical tools, after that the study concluded some of conclusions and introduced its suggestions. .

Training and Development Strategy and its role in the development of Knowledge Maturity of the Auditor : An Analytical Study On The Audit Offices in Iraq

Alaa A. Dhanoon; Waheed M. Ramo

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 334-347
DOI: 10.33899/tanra.2018.159445

This research aims to clarify the role of the training and development strategy in the development of knowledge maturity of the auditor. The research focuses in its theoretical part on the designing of training courses in the fundamental areas that develop knowledge maturity of the auditors, that is Profession Ethics and Auditing Standards and Quality Control, Information technologies and legal liability. On the practical side, the questionnaire that has been distributed on Sirs auditors in the Iraqi provinces is used to collect data on the relationship between training and development strategy and fundamental areas for the development of knowledge maturity of the auditor..

Estimate Market Risks Faced by Banks Study on a Sample of Registered Private Banks in Iraq and Oman Market for Securities

Ali A. H. J. Al-Khafajy; Bashar D. M. AlShkarchy

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 348-358
DOI: 10.33899/tanra.2018.159438

Represents Find an important aspect of the banking business, particularly with regard to the risks the market that should be on the banks attention to the goal of achieving success and reduce them through scientific methods presented in appreciation and management through estimating beta was chosen research topic "Estimating the risk of the market" at work banking and its importance in the amount of reduction in him when making the decision to invest in the financial market. The research basic concepts in the market risk and appreciation, has adopted a search on the financial statements that have been obtained from the banks, the research sample have therefore sought research to estimate market risk for banks Iraqi, Jordanian, and recorded in the markets of Iraq, Jordan Stock Exchange for the period (2006-2010) after eating Find what came in the financial and banking literature on the subject of market risk

Evalution Of Some Good Manufacturing Practices In The Pharmacentical Industry-Acase Study Of Bin Hayyan Factory-General Company For The Manufacturing Of Pharmaceuticals And Medical Supplies-Samaraa

Rayan M. Dheyb; Moyassar I. A. Al-Juboury

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 359-378
DOI: 10.33899/tanra.2018.159446

The study seeks to assess the implementation of manufacturing practices pharmacotherapy (Quality Management - Human Resources) as a key pillar to ensure procedures systematic various operations within the plant under study, that leads to the quality of pharmaceutical products and medical adoption of the resources available to their progress human resource as a resource more importantly, who will contribute directly the achievement of quality objectives.
I have referred cohabitation field researchers during the months (March and April) in 2012 with the company's management to deal with contemporary topics, including GMP and in the same form and stood in front of this desire for a number of determinants preceded by not spreading the concept and procedures of the process, so try researchers confirm availability two PRACTICE (Quality Management - Human Resources) as a first step towards achieving full compatibility with other practices, and to achieve this has been the adoption of a checklist to make sure (82) Exercise subset will be referred to the term b (GMP) short means good manufacturing practices, within these practices To achieve the goal of the study was approved method of descriptive analysis in the presentation of the theoretical foundations of the subject, as well as a checklist of the 82 questions expressing my practice (Quality Management - Human Resources) study reached a number of conclusions Perhaps the most prominent lack of knowledge of some of the procedures applied subsidiary within, with lack of framing structural conduct an audit quality and the omission of clearly defined processes and procedures and critical steps for the quality of the product under the manufacture and / or final product, under that study provided specific recommendations including the need to strive towards the adoption of intensive training programs for employees at levels all towards achieving the requirements of a certificate GMP

GMP .

Developing the Economic Activities of cities According to the Sustainable Development Criteria A Case Study of Sinjar

Faruk H. Tamer; Ayad B. Al-Galaby

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 379-394
DOI: 10.33899/tanra.2018.159439

Cities have become the center of the emergence of many urban problems that result from the increase in populations number and retardation by not getting along with the economic and social activities in the cities, and that led to the emergence of many problems that had a great impact on the quality of life through the insufficiency of services that are necessary to provide a luxurious life for the city dwellers, in addition to the problems of the environmental pollution in all its aspects.
What has been mentioned in this study is based on a number of modern studies and researches as well as the field work of the researcher which are related to the economic activities of the cities, urbanism, sustainable development and environmental pollution, in addition to the historical and demographical aspects of the area studies as the rates of the urban growth and the urban expansion in the city.
The most important aspects of the sustainable development of the cities were analyzed especially the mutual relations between some of the economic, social and environmental factors in the city, through which a number of conclusions and recommendations were reached, where the impact of the economic, social and environmental factors on the urban development was clear in different relations and in different levels.
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The Reality of Job Rotation Application At Some Iraqi Banks-Exploratory Study of The Views of A Sample of Workers In The Rafidain At The University of Mosul, Bank For Development And Investment / Branch Andalusi

Eman A. A. Al-Hayali; Maysoon A. Ahmed

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 395-413
DOI: 10.33899/tanra.2018.159447

This study aimed to know the reality of the application of (job rotation) at some of banks operating in the city of Mosul, in the light of this framework, try searching to answer research questions -1 How clear the concept of recycling career in the organizations surveyed? 2 - What advantages and benefits to be achieved organizations surveyed by adopting recycling career? 3 - what is the relationship clearly understood some personal variables for respondents? 4 - What is the relationship obstacles that may face career recycling some personal variables? To achieve this goal is through the adoption of a descriptive analytical method, the researchers prepared questionnaire distributed to the (43) individuals to these banks and recalled them (40) questionnaire is valid for analysis.
Showed findings that the banks studied have an interest in and awareness of the application method of recycling career, but not at the required level, and the reason is attributed by the fact that these organizations are non-independent and are subject to the centralized decisions by the ministry, also showed Conclusions The most important obstacles that limit the application of recycling the departments of these banks was work and the lack of incentives provided to Mdoran and functionally in general, and in light of the findings of the most important recommendations were made for the application of recycling effectively, the need for training requires senior management to absorb the concepts of modern management, and increase incentives for moral and material Mdoran and functionally
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Analysing Competition for Private Banks in Iraq

Zahraa A. M. AlNuaimi; Talal M. Kadawi

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 414-423
DOI: 10.33899/tanra.2018.159440

Banking Sector Plays important effect in development financial system and Instability in both developed and under developed countries .As a result of great development with the world witnessed i.e. evaluation of globalization as a real variable which left Its effect on all sector in the economy .so that banks become in confrontation challenges in provision of Its services this means that banks are in competitive substitution

The Role of The Cleaner Production Technique in Supporting The Differentiation: Strategy A Field Study in The Arabic Company for Detergents Chemicals in Salah Al-Din Province

Mohammed I. M. Hussan; Adel Thaker Al-Nima

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 424-447
DOI: 10.33899/tanra.2018.159448

The current research tried to determine the role of the cleaner production in supporting the strategy of differentiation through a field study in the Arabic Company for Detergents Chemicals Province of Salah Al-Din, where the challenges which face the world and their related environmental problems made the industrial detergents pay a great attention to keep the environment through improving the use of natural resources by employing what is known the cleanest production techniques, because of the scarcity of studies and researches which tackled this subject in the Iraqi environment; the researcher tried to include it in his current study according to a complete frame through pointing to the following questions:
- What is the benefit of adopting the cleaner production technique in the researched company?
- What is the nature relationship and effect between cleaner production technique and strategy of differentiation?
To answer these questions, the current study depended on a hypothetic schedule measures the nature of the relationship among the (depended and applied) variables and on the basis of this; a number of main and sub hypotheses were made which were selected by using a number of statistical forms in the light of the obtained data through the questionnaire paper which were made for this purpose, and through the answers of the researched individuals in the researched company; the researcher has reached to the following conclusions; there is a significant relationship between the cleanest production technic and the strategy of Differentiation as well as a significant effect relationship between them.
Depending on the these conclusions; a number of suggestions and recommendations were made.

Effectiveness Assessment of Requirements of the Transformation Towards e-Government by Using SWOT Technique: A Case Study in the Bureaue of Nineveh Governorate

Moqdad Y. Omar; Alaa A. Hasan

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 448-468
DOI: 10.33899/tanra.2018.159441

Nineveh Governorate has embarked on the transformation to e-government, but almost some weakness in the necessary requirements of transformation. The measurement of strengths and weakness are additionally measured to find the opportunities or probable threat. Hence, this study aims to evaluate the requirements according to SWOT to guarantee the requirements with a high quality of the project. Some conclusions were grouped to:
The evaluation of transformation requirements towards e-government in the field study, and strengths, weakness, threat of project have competed. Conclusions have referred some recommendations that are the necessary of transferring weakness into strengths because of the ability of leadership, and avoid threats towards opportunities of transformation.
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Toward Profitability Maximization In Banking Industry: Accounting Approach

Majid A. Hamad; Maher A. Al-Shmam

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 469-480
DOI: 10.33899/tanra.2018.159449

In the banking industry, which is currently experiencing a lot of competition, many activities have become uncommon and have not been presented previously, in order to achieve the main objective of maximizing or maintaining profitability. Therefore, the industry has had a new option to move from traditional activities to unconventional activities. It is essential that traditional activities enjoy full competition, which may lead to profitability to the lowest level. Therefore, in view of the expansionary ambition of the banking industry, which requires the availability of profits or the maintenance of a certain amount of profits, it has to search for non-competitive and non- It has a magnificence To profitability and profitability. This research examines the issue of maximizing profitability in the banking industry using an accounting approach by reducing costs and / or increasing profitability. The research concluded that the goal of maximizing profitability is achieved through hedging or prevention. Of losses as well as maintain or increase the stability of profits and management of the risk associated with these profits and also reduce the costs that can be the main obstacle to maximize profitability in the banking industry..

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

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

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

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

Using Excel Program in Design Quality Control Charts of the Distinctive Qualities Empirical Study in the General Company for Ready Wear Manufacturing in Mosul

Shuab M. Sharif; Bassam A. Yousif

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 500-513
DOI: 10.33899/tanra.2018.159450

The current research aims to design quantitative models selected to support the production quality decisions using (Excel) as most popular software spreadsheets. The research sought to address the problem facing the General Company for Ready Wear Manufacturing in Mosul. The study concentrates on using of contemporary methods in computerization of decision support and administrative work or decision-making on general. We select the decisions relating to production quality as the most important decisions associated with the consent of customers, as well as the availability of documented data in the company's records. The models were identified through analysis of the environment work and specifically through interviews with a number of the decision-makers in the company. The paper reached a set of results perhaps the most prominent is the effectiveness of the use of (Excel) in mapping quality control, as well as the accuracy of the results, particularly when updating to the data and make some analyzes default. The study recommended the company to benefit from the information shown by maps of quality control, to help the company to raise the quality of their products and by identifying the ratios and processing defects.

Role Of Entrepreneurship Strategies In Promoting Technical Innovation Dimensions -Prospective Study Of The Opinions Of A Sample Of Employees In The General Company of The Manufacture Of Ready-Made Clothes In Mosul

Reman S. Al-Sabagh; Akram A. R. Al-Taweel

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 119, Pages 514-527
DOI: 10.33899/tanra.2018.159443

Research seeks to determine the role of entrepreneurship in strategies to strengthen technical dimensions of innovation to the views of a sample of public employees in the company for the manufacture of ready - made clothes in Mosul. Interesting because the company's management entrepreneurship strategies and technical dimensions of innovation contributes to providing products that meet the needs and desires of customers, while at the same time allows the company to outperform competitors, survival and growth in the business world. The limited studies examined the relationship between these variables in the environment within the Iraqi inform researchers, it has implicitly present their research these variables in an attempt to study the relationship between them. And generally tries to find the answer to the following question: What is the role of entrepreneurship strategies in promoting technical innovation dimensions surveyed in the company? The research found a set of the most important conclusions: 1/verify the presence of a significant correlation between entrepreneurship strategies and technical dimensions of innovation in the company surveyed . 2/ Check the existence of a significant effect of entrepreneurship strategies in the technical dimensions of innovation in the company surveyed. Depending on the conclusions reached by the researchers have made a number of recommendations are consistent with these findings..