Volume 37, Issue 118, Spring 2018, Page 9-189


Organizational Hypocrisy Phenomenon A Comparison Study for the Opinions of the Managers and Employees In Some Organizations in Mosul Governorate

Sindeeah Marwan AL-Hialy; Sarmad Gh. Salih AL-Yaseen

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 118, Pages 9-22
DOI: 10.33899/tanra.2018.159451

The organizational hypocrisy could be considered as an informal approach for the values and principles being carried out by some employees. This approach involves that those employees reveal the immoral practices they do believe in to their organizations by using the hypocrisy, praises, commends and approvals in front of their managers without esteeming and evaluation to support the good and try to prevent the bad ones in the light of promoting virtue and preventing of vice, this is hypocrisy of saying. The hypocrisy of work, on the other hand, is to do business and behaviors to confirms the loyalty to the president's situations albeit if they are unconvincing wrong without reviewing or scrutiny. The problem of the study is identified by organizational hypocrisy in some service organizations and what is the degree of importance of organizational hypocrisy of members of the study sample through a series of points of research:
- Is that most individuals working in the surveyed organizations of the kind that is committed to praise and applause for administrative leadership?
- Does the administrative leadership prefer to deal with the hypocrites individuals in the surveyed organizations?
- Who are the workers most organizational hypocrites?
The study followed a descriptive approach in the collection and organization of information theory and the methodology of the survey and analysis of field data collection and analyzing them by using a questionnaire form. The research got to the following conclusion: There is a discrepancy among the organizations surveyed (college, bank and school) in the presence of hypocrisy with working personnel; in spite of the existence of this difference ,yet the percentages were high for the surveyed organizations. The research submitted a set of proposals that can contribute to address the organizational hypocrisy and staying away from it as much as possible in our organizations.
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Possibility of Enhancing Efficiency in the Light of Marketing Alliances An Explorating Study for a Sample of Employees Opinion in the National Bank of Iraq

Najla Y. M. Al Murad

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 118, Pages 23-40
DOI: 10.33899/tanra.2018.159456

Alliances marketing helps business organizations, especially in the banking sector to enter new markets and seize market opportunities in them, as well as the alliances marketing working on the consolidation of resources for banks allied which works to enhance the efficiency of marketing, so the current research aims to identify the possibility of enhancing efficiency marketing light alliances marketing and to achieve the research objectives and then choose National Bank of Iraq in the city of Mosul, a society for research, and for the implementation of this research was designed questionnaire, which consisted of (18) barometer to measure the dimensions search, of which (9) standards for after alliances, marketing, and (9) standards for after efficient marketing, and distributed (40) questionnaire on employees respondents and Goals of staff in various disciplines, and research found some conclusions the most important results of the analysis of the existence of a correlation between alliances and marketing efficiency and marketing on the basis of then put a set of proposals the most important should the bank respondent to expand marketing alliances range from local to regional and global levels, and this helps him greatly to increase its market share of the customers and thus a better competitive position. .

Value Added Tax and Applicability Within Iraqi Tax System

Oday S. Ali; Saraa S. Dawood

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 118, Pages 41-62
DOI: 10.33899/tanra.2018.159452

Value added tax (VAT) is one of the taxes throughout the world .Its importance comes from being adopted rapidly by the states thereon. Iraq needs such a tax in the light of trends towards the liberalization of trade and the establishment of free zones, which aim to abolish customs duty, also the growth of income per capita contributed to the increase of unbalanced consumption in Iraq. Therefore, the application of VAT in Iraq contribute to make up the shortfall in tax revenue ,the rationalization of the increase in consumption spending, and encourage to direct the increase in income towards savings. This has been proved in a way of tables analyzing of tax revenues in Iraq for the period 1990-2012 and through the surveys of the family budget, a proposed mechanism for the application of VAT in Iraq has been submitted. .

Contribution of Strategic Orientation for Training in Enhancing Investment of Knowledge Capital An Exploratory Study for the Opinions of a sample of Administrative Leaderships of the State Company for Drugs Industry and Medical Appliances in Nineveh Governorate

Jaafar Khano B.AL-Zeibary; Saied Abdullah Muhammad

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 118, Pages 63-78
DOI: 10.33899/tanra.2018.159457

The environment of contemporary organizations is characterized by a rapid changes and intense competition which force these organizations to strive in order to adapt to the new developments on the local and global environment in all its dimensions and components by investing in human resource with, capabilities, developing and improving its knowledge skills performance through the programs, systematic tactical and strategic plans. When investing in knowledge capital is a strategic objective for the contemporary organizations seeking for sustainable strategic success in competitive market, it can be for the strategic orientation of training prepares a strategic approach for promoting investment in knowledge capital. Thus, the idea of the current study came to survey the opinions of a sample of administrative leadership in the general company for pharmaceuticals and medical / Nineveh Governorate, to find out their views on the possibility of adopting strategic orientation for training to promote investment in knowledge capital. The results of analysis and hypothesis testing revealed the existence of moral virtue correlation and direct impact of the strategic orientation for training on knowledge capital in the discussed company ;and the important proposals are recommended by the study of which is the need for the directors of the discussed company to the sustainable adoption of the idea of investment in knowledge capital through a mechanism in planning and implementing to train its human resources in a framework of strategic orientation which enables the organization to strength its competitiveness ..

Foundations of the Transformation Toward Green Economy of Nineveh Governorate

Bassam Ahmed albamerney; Sarmad Al-Jamil

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 118, Pages 79-96
DOI: 10.33899/tanra.2018.159453

The study tries to set a mechanism for economic transformation toward green economy, which under lined the United Nations report "Toward Green Economy" and sustaining natural capital with related sectors. Nineveh Governorate is suffering from pollution almost in all sectors, and exhausting in natural capital. Therefore, the transformation to green growth and development requires a rethinking in governorate's public policies that insure enough funds with a full participation of people. The study concluded that the movement toward green economy with sustainable development and elimination of poverty requires a deep rethinking in the economic policies and redistribution of private and public investment in order to achieves an empowerment for natural capital. .

Diagnosis of the reality of total quality management application in some Algerian industrial enterprises Prospective study of workers views in some industrial enterprises of the Province of Biskra

Ammar Ben Aichi

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 118, Pages 97-114
DOI: 10.33899/tanra.2018.159458

This study aims to diagnose the reality of the total quality management application in some Algerian industrial enterprises. For that purpose, the researcher chose a random sample of 150 workers from the study society, represented by the number of workers employed at the Company of Electrical Cables Industry, Company of Textile Industries and the Company of South Great Mills of Biskra. Questionnaires have been distributed of which sincerity and truth was verified. The analysis process was done using the statistical program ‘SPSS’, and the study found a number of results; principally: the Algerian industrial enterprises, topic of the research, focus on continuous improvement; this, by improving the quality of products offered constantly to customers, by working on paying attention to their customers to satisfy their needs and desires. There are no differences in the trends of workers in the Algerian industrial enterprises concerning their understanding of the importance of applying the principles of total quality management attributable to each of variables such as (sex, age, educational level, type of job, experience.). In the light of these findings, some recommendations have been presented, notably: that industrial enterprises, topic of study, focus on training which aims to prevent committing errors and to get a high level of quality; that higher administrations of industrial enterprises topic of study look after overcoming difficulties which prevent the application of quality..

The Investment in human capital as an Entrance for Excellence A Field study of a Sample of Commercial Banks in the City of Mosul

Maha Mustafa Jankeez Bag

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 118, Pages 115-130
DOI: 10.33899/tanra.2018.159454

The success of the business organizations depends on their intellectual and physical assets. Hence, these organizations must be interested in the development and use of human capital through modern approaches due to the role, importance and value of the human resource in business organizations. Human capital represents the sum of knowledge, abilities ,skills, competencies and other attributes embodied in individuals whether they were innate or acquired which contribute to increase the economic value of the organization ;on this basis, the investment in teaching the personnel is a new way to create an essential internal labor market for the organization to build its human resources. The research included providing intellectual framing for the concepts of human capital and investing within it , and excellence as it is a result that sought by all the business organizations .In consistent with this proposal , the research methodology involved the field treatments for problem and hypothesis of the research through the use of statistical methods such as correlation and regression line equation ,then it ended with conclusions among which is that the excellence of business organizations are affected by investment in human capital in the banks which are the sample of the research..

The Contributions of Information Technology Infrastructure in Supporting Supply Chain Management Activities An Investigation Study of Leadership Opinions within Children Clothes Factory in Nineveh Governorate

Mohamed M. Mahmood; Adel Th. AL-Nima

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 118, Pages 131-148
DOI: 10.33899/tanra.2018.159459

The current research is an attempt to determine the contributions of infrastructure of information technology in supporting supply chain management activities. The research also gain its important through the results that are reached which identify the level and type of information technology that used in the factory under study and determines how to take advantage of them in supporting the supply chain management activities. The research depends on descriptive and analytical approaches. The tool of research is a questionnaire, which was distributed to (45) respondents; the research found a relation and impact of infrastructure of information technology in supply chain management activities. According to that, the research has found a number of recommendations which are presenting these results..

The Use of the Financial Statements Insurance to Improve Corporate Governance A Prospective Study of the Views of a Sample of Auditors in Iraq

Nadhim H. Rasheed

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 118, Pages 149-174
DOI: 10.33899/tanra.2018.159455

The research aims to identify the concept of insurance on the financial statements and the importance of its use and benefits resulting from such use, and how to handle the case of conflict of interest that originates within the relation between the auditor and his customers; also indicating the role of insurance on the financial statements in achieving a better quality of auditing and financial statements with more credibility and transparency through answering the following main question (Do the financial statements of insurance contribute to improve corporate governance)?
The research hypotheses were tested by analyzing the results of the field study that has been conducted for a sample of the views of auditors in Iraq regarding the possibility of the use of insurance to the financial statements in corporate governance reform.
The research has come to a group of results most important of which is solving the problem of conflict of interest that arise in relation between the auditor and his clients through the insurance on the financial statements ,better quality auditing and financial statements with more credibility and transparency. Corporate governance reform (financial statements insurance against misleading) enable the investors to obtain the amount of insurance, as a result of wrong decisions because of financial statements misinformation.
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The impact of the liberalization of foreign trade in the growth of the industrial sector in Jordan For the period (1990 – 2012)

Samir Hanna Behnam

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 118, Pages 175-189
DOI: 10.33899/tanra.2018.159460

The foreign trade sector is considered one of the important sectors due to effective role in various fields, as is the importance of research that deals with an important topic, and a contemporary and high impact economic, social and political is represented by liberalization Foreign Trade of Jordan and resulting from the effects of realized and the future , one of the threads that combine tradition and modernity at the same time in the economic literature. The hypothesis of the research is that the liberalization of foreign trade had a positive impact on economic growth, and after the economic reforms and structural adjustment programs and bring about structural changes in the industrial structure and foreign trade sector there was a positive relationship between liberalization of foreign trade and the growth of the industrial sector in Jordan . The research aims at studying and analyzing the impact of liberalization of foreign trade in the growth of the industrial sector in Jordan within the framework of a typical econometric applied to collect information and data from official sources and Internet web sites as well as usage of the method of theoretical and quantitative analysis to reach at a set of conclusions and proposals. .