Volume 37, Issue 117, Winter 2018, Page 9-296


The relationship between the strategic orientation and market orientation and their impact on Organizational Performance: A study of a sample of workers in the tourist town of Habbaniyah

Omar Y. Mohammed; Waad Z. Saleh

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 117, Pages 9-34
DOI: 10.33899/tanra.2018.143109

The study sought to explain the relationship between strategic orientation and market orientation and their impact on performance Organizational, so adopt search in which field Multi strategic orientation and market orientation as a variable explaining representatives (orientation aggressive, orientation analytical, orientation customers, orientation competitors), and performance Organizational as responsive variable and an outline of default to search reflects the nature of the impact between the strategic orientation and market orientation of the Organizational performance on the other. And resulted in a total of the main hypotheses were tested using the statistical (Spss.11) data collected through the questionnaire for individuals respondents (employees). The research found a total of the most important conclusions: There is a positive role for strategic orientation variables and market orientation in Organizational performance through correlation and effect relationship is of significance between the variables of research.

Knowledge management processes a tool to support the product development process: An Exploratory study in general company for the manufacture of ready-made clothes - Nineveh

Raad A. Rauof; Abdul-Aziz B.H. Zakaria

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 117, Pages 35-50
DOI: 10.33899/tanra.2018.143111

The today's knowledge management area later that grabbed the attention of specialists, and cast a shadow on the world of business management, which became the real trend of researchers and contemporary companies so on This transition as a result of motivating factors, the most important one is a clear to the knowledge economy and to deal with rapid changes with the needs and desires of customers and the need to respond quickly to these changes through the development of many products that satisfy the needs and desires of customers.
This research aims to determine the correlation and impact between knowledge management processes and product development process, as has been a theoretical background for the research variables through the use of a range of foreign and Arabic sources which relevant to the search, This research has been applied in (General Company for Ready Wear Manufacturing / Nineveh) through the distribution of (35) questionnaire for individuals respondents, These questionnaires analyzed using the SPSS statistical analysis reached several conclusions and proposals.

The Possibility of the Adoption and Implementation of Good Manufacturing Practice GMP: An Empirical Study Al-Hokamaa Company For Pharmaceutical Industries in Nineveh

Omar Ali Ismael

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 117, Pages 51-66
DOI: 10.33899/tanra.2018.143114

The idea of research is about knowing orientations of administration in the Al-Hokamaa Company For Pharmaceutical Industries in Nineveh about their readiness for the certification of conformity with the requirements of good manufacturing GMP, and the extent of its commitment to the requirements of manufacturing that qualify them for a certificate of GMP, as well as marking and identification requirements manufacturing current and compare it with the GMP requirements. They determine the size of the gap, which means study the reality of surveyed pharmaceutical company and determine its current path including offers useful information about the possibility of implementation at GMP, the present time and the future. The researcher depended on the Checklist in gathering information and analysis from relevant Department to the requirements of GMP, and the researcher to a set of conclusions about the reality of willingness company surveyed about the requirements of GMP, as percentage overall application with the requirements of GMP 88% and a gap of 12%, has recommended research need implementation of practices marked as points of divergence with the requirements of GMP.

The Reflections of Value Chain Activities in achieving the Objective of Continuous Improvement for Product Quality Analytical Study of the Opinions of Managers in the State Company for Ready Made Wear in Mosul

Bassam Munib Ali al-Tai

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 117, Pages 67-88
DOI: 10.33899/tanra.2018.143116

This research aimed at identifying the impact of the activities of the value chain in achieving the goals of continuous improvement of product quality in the State Company for Ready Made Wear in Mosul. The quality has became an important subject nowdays that has captured the attention to both industry and service organizations, The concept should be adopt of work on development and continuous improvement of quality. Perhaps one of these concepts is the value chain activities, both of primary and secondary. (50) questionnaire were distributes for top management and other managerial levels within company. Purpose was to analyzing data and test research hypothesis using SPSS program. The research conclude that there is a significant correlation between value chain activities and continuous improvement objectives, inaddity there is significant impact between value chain activities and continuous improvement objectives. According to this Conclusion many suggestions were introduced.

The Role of Competitors Intelligent in Achieving the Dimensions of Agility business organizations: A Field Study in the AL-Hokamaa Company for Drugs Industry in Nineveh

Alaa A. Hassan; Alaa A. AL-Anee

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 117, Pages 89-108
DOI: 10.33899/tanra.2018.143120

The research aimed to diagnose the availability of the contents of intelligent competitors, and the dimensions of organizational agility in AL-Hokamaa Company for drugs industry in Nineveh, as well as examine the response in the resort of senior management in the company surveyed to adopt intelligent competitors as a verification tool through agility organizational.
The study has adopted descriptive analytical method for collecting and analyzing the data collected under the tool questionnaire developed on according to scale (Likert) quintet after a comprehensive review of the literature related to the dimensions of the core study, The study were subjected to the data for many of the statistical treatments on according to the research hypotheses. The analysis found that the company surveyed to collect information about competitors position to move quickly to meet the environmental challenges of the rapidly emerging and changing constantly. In addition, it presents some suggestions that the adoption of business organizations on intelligent competitors would develop their ability to compete to ensure survive in the environment.

Internal Auditing in Commercial Banks is a tool to assess Performance and technique to correct Variance

Dawood S. Sultan; Sulaiman A. Hammadi

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 117, Pages 109-118
DOI: 10.33899/tanra.2018.143121

The research deals with the concept of internal auditing. and explain the role of internal auditing and its effectiveness in commercial banks. It explains too, that the success of auditing in commercial bank fulfilled through identifying the weakness, treating variances, and developing internal controlling system.
The research aims to explain internal auditing in its new tasks, as well as to its role in assessing performance, as it is the closest to the commercial bank. The research concluded of agroup conclusions, the most important of them is the comprehensiveness of the internal auditing for all sides of banking and its role in improving the banking performance.
The research recommend a set of suggestions, the most important of them is persuing the achievement of what come in internal reports to get use of modern methods, which are adopted internationally in internal auditing, and used in this research.

Adoption of the Competing Values Approach to Achieve Organizational Effectiveness: A Prospective Study to Administrative Leadership Opinions At The Mosul University

Hassan Th. Al-kashab

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 117, Pages 119-136
DOI: 10.33899/tanra.2018.143125

The research aims to study the concept of organizational effect depending on the competing values approach, in an effort to solve the study problem to find a practical mechanism to raise the level of effectiveness in the study field (University of Mosul) The answer hypothesis for this problem represents that the mentioned approach is an effective method to constructed a good model of organizational effectiveness to the university.
The study based on a descriptive analytical method as a research curriculum in theoretical study part, it used a practical scale, to gain the data that analyzed by using (fuzzy logic) technique, through it hereby determine the integrated effect model to the University. The study has a set of recommendations among them are that: the university must adopt values that support the flexibility to work as possible, and stay away from control procedures that are unnecessary, as well as recommend the university administration to focus in the first interest upon employees because throw they are a vital start point to achieve its goals, finally the university administration must balance their attention between the means which are considered important indicators of the university success in long-term and interest in achieving the short-term goals.

Contributions of Strategic Leadership In The Development of Human Capital : A Pilot Study of A Sample of Employees In The Directorate of Education Province of Nineveh

Eman B. Aboradn; Ayman J. Mohammed

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 117, Pages 137-156
DOI: 10.33899/tanra.2018.143129

Current research sought to identify one of the important topics in the contribution of strategic leadership in building and developing human capital in Iraqi organizations through identifying areas of development and measure the commitment of organizations to develop these areas.
The field side of the research were done in the General Directorate for education in Nineveh Province, a questionnaire formal and distributed to a number of its workers, data analysis has been done by using some statistical tolls such as frequency, percentages and weighted arithmetic mean, the research reached to asset of conclusion highlighted the existence of a very weak contributions for strategic leadership in development of human capital in the researched organization.
The research puts forward proposal which may benefit the researched organization and others which working in same field or other fields.

Financial crises and their impact on the profession Accounting and Auditing

Maher A. H. Al-Shamam; Omer I. T. Al- Mashhadani

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 117, Pages 157-178
DOI: 10.33899/tanra.2018.143131

the business environment distinguishes by continues development in the various financial transactions which gave it high levels of challenge and complexity, and the financial collapses lack of commitment to standards of ethics and rules of professional conduct also led to negative effects on the local and international economies . the financial crises global have a direct impact in weakening the trust with accounting and accountants in particular, and some charge with the accounting profession as one of the causes of the crisis, which required the professional actors and governments to intervene to face these crises. so the research problem that the accounting profession has become the subject of criticism by many of the politicians and economists on the basis of it in the cause of crises, which contributed to the weakening of its position in society, the research aims to find out the chronological view of the crisis and its impact on the profession of accounting and auditing, and showing the different views for and against dealing with financial crises.
One of The most important results that have been reached , that the financial scandals have shown lack of commitment to the ethical standards by the staff of audit firms, crisis the fair value were not the cause of the recent crisis and the role of accounting was limited to reverse the erroneous practices, which means the innocence of the charge of accounting reasons for the emergence of financial crises

Measure of the Relationship Between the Domestic and Foreign Investment and Their Effects on the Economic Growth: Evidence from Turkish Economy 1970-2011

Marwan A. Thanoon

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 117, Pages 179-194
DOI: 10.33899/tanra.2018.143132

The economic relationship between the developed and developing countries grow in last two decade, trade movement and foreign capital inflow increased and the types of FDI variety. This study analyzes the relationship between foreign and domestic investment and their effect upon economic growth in Turkish economy. The issue of theory relationship between FDI and DINV has been focus of attention in the literature since the early 1980s and it is still the subject of consider able controversy. This study try to know if FDI or DINV has a different impact on economic growth, and what is the linkages between them. The study 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, the causality run in both direction, and increase in foreign investment accelerate the economic growth through increase in capital accumulation.

IRAQI Organization Attitude In Advertising: A Survey Study Of A Sample From Mosul Organization

Salim H. Hamdi

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 117, Pages 195-208
DOI: 10.33899/tanra.2018.143135

This study aims on exploring media letters published by organizations using all visual and auditory mass involving all traditional and modern advertising facilities media to reach the marketings target .
The study depends on a questionnaire, distributed on sample involving 35 organizations working in Mosul ;practicing different activities as(industrial , commercial , service) according to the advertising purposes that limited through the field visiting to these organizations by (44) specialized organizations , the other one is a public for all by limiting (11) a traditional and modern mass media represents the primary data as a practical side while Arabic foreign all theoretical field .
This research involve 4 entries , a methodical , second section, third section and the field study which led to serval conclusion ,setting up the suggestions.

Application of RODRIGO Model for the Preparation of Income Statement on the Bases of the Structural-Secondary Profits: Field Study of the Published Financial Reports of the National Bank of Bahrain 2009-2010

Mawih K. Sh. Al-Ani

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 117, Pages 209-228
DOI: 10.33899/tanra.2018.143136

The aim of this study is the application of the structural- secondary earnings model - for LOUIS RODRIGO to prepare the income statement of the bank. The purpose of the new income statement is measuring the banking performance through the integration of information for the financial statement analysis and management accounting. The main problem in this research is the need of management to help them for internal decision-making, particularly with regard to evaluate the power earnings of the bank and analyze profitability. This problem can solve through a new model of the income statement introduced by one of the researchers in the Central Bank of Brazil; LOUIS RODRIGO is mainly intended to provide information to management based on the separation of activities of the bank to the activities of structural and other non-structural or minor under a model called the income statement on the basis of structural – secondary profits. The basic premise of the study is that the new income statement is more able to provide information from the current income statement in evaluating the power earnings to the bank. The new statement is to apply on the financial statements published by the National Bank of Bahrain for the years 2009-2010, using data available on the website of the bank without entering into details of these data. The information of the statement is used for the purposes of analysis by financial ratios and the application of break-even point and the opportunity cost as methods of management accounting. The study concluded several conclusions, including that this statement provides disclosures bigger and more consistent with the need of management for information for the purposes of evaluating the performance of the bank and analysis profitability and that it could devise a set of financial ratios most important in this area.

A comparison of Social Acceptability for the Entry of Syrian Women to the Labor Market Between the Countryside and the City from the Standpoint of Working Women "A field study in the governorates of Damascus, Deir ez-Zor and Hassake"

Imad Al-Din A. Al-Musbih

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 117, Pages 229-250
DOI: 10.33899/tanra.2018.143138

This study aims to explore the public opinion on this problem from the standpoint of working women themselves, in each of the provinces of Damascus, Deir Al-Zour and Hassake to determine the nature of the social perception of women going out in those communities to the labor market. The study assumes, there is a difference between the moral outlook of the countryside and the city about the remunerated work of women outside the home in Syria. A questionnaire Has been designed to measure the social acceptability of women going out to the labor market. 728 forms were distributed to the three provinces in order to test the research hypotheses. One of the main findings of this study is that there are no substantial differences regarding the emergence of women to the labor market between rural areas (Deir Al-Zour, Hassake) and city (Damascus). The study recommended the need to give special attention to raising awareness through the media about issues related to working women so as to reach a consensus and communal harmony that lays emphasis on the capabilities of working women and the dissemination of gender equality to reduce the negative stereotypes about working women. The study also recommends the introduction of legislative and institutional measures aimed at of the integration of women in the labor market.

The Role Of The Characteristics Of Strategic Information System Output In The Customers Relationship Management Effectiveness A Case Study In The Ready-Made Clothes Factory (Waladi) In Mosul

Abdul Sattar M. Al-Adwani; Alaa Abdul Salam Yahiya

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 117, Pages 251-270
DOI: 10.33899/tanra.2018.143140

Current research aims to identify the characteristics of the output of strategic information system under the planning and implementation dimensions of (the quantity of information, the quality of information, clarity of information, confidence level of information, and timing information), which are the main to adopting the pillars new marketing tools as customer-based crucibles from which various marketing activities. The research seeks to measure the contribution of properties outputs information system strategic in keeping the effectiveness of customer relationship management presenting in two dimensions acquire the customers and keep them, The research takes the ready-made clothes factory in Mosul as a field of application, The research found a set of conclusions about the relationship between dimensions, and presented a set of proposals that could contribute to enhancing the activity field.

Effect of Availability of Supplies to Applications For Electronic Exams System in Success Execution Process : A pilot Study For Opinions of a Sample From Students Lecturers in Al-Israa University

Mohammed A. H. Al-Jnene; Salwa A. Al-Samarraee

TANMIYAT AL-RAFIDAIN, Volume 37, Issue 117, Pages 271-296
DOI: 10.33899/tanra.2018.143145

This study aims to identify the attitudes of the sample individuals from students and teaching staff that have used the electronic examinations at Isra University in Jordan. These Attutudes describe the relationship between the availability of the requirements for electronic examination applications and the success of its implementation. Analytical descriptive method and sample research have been use. The samples included (44) teachers and (246) students from (5) colleges covered by the research sample. The instrument of the study was a questionnaire which consisted of many variables that measured influential relationship among them. The research concluded that there is a relationship effect between the availability of the requirements and the success of the implementation process of the electronic examination system. Key words: Electronic exams, Trends, Teaching staff, Students, Isra University, Indicators of the success.