Volume 27, Issue 79, Summer 2005, Page 9-183
THE REQUIREMENTS FOR ESTABLISHING A TOTAL PRODUCTIVE MAINTENANCE PROGRAM FIELD STUDY IN TEXTILE AND YARN FACTORY IN MOSUL
Volume 27, Issue 79, Pages 9-26
The research aims at defining the essence of the total production maintenance and its
requirements, where the increases competition has led the productive organization to search
for any character that will increase the chances of success. Then it begins to depend on the
modern programs which requires adopting a new planning to deal with the maintenance and
its control instruments to achieve the objectives. So, achieving the characteristics and
delivery at the exact time, decreasing the storage level, reaching the zero defects and the
high flexibility to meet the needs of consumers, require depending on untraditional methods
in managing and executing maintenance through heading towards the system of the global
productive maintenance. So, this paper is an attempt to apply the program of total
production maintenance in Mosul factory through recognizing the adopted maintenance
style presenting proposals for developing this system in the factory which will enable the
factory management to adopt the system in the future in order to improve work sufficiency
of production facilities. This research reached set of conclusions and recommendations.
INDUSTRIAL EXPORTS AND IT’S EFFECT IN ALTERING THE GROSS DOMESTIC PRODUCT STRUCTURE IN JORDAN FOR THE PERIOD 1980-2002
Volume 27, Issue 79, Pages 27-38
The last stage has witnessed dramatic changes toward the industrial exports in most of
the developing countries include Jordan at the beginning of the eighteens in the last
century, the reason for such a change is due to the various positive results that escorted the
application of this policy in the states of which it has relied on earlier. It can also be
considered a fundamental phase of which the intact entrance into the economical
globalization requires. The paper’s significance emerges from the transformation and then
deepening the industrial exports policy of which it is a result of actual requirements for
coping with the universal economical developments. The paper’s aim refers to the necessity
of specifying the effecting factor in the industrial exports, then estimating and analyzing the
industrial exports effect in it’s capability on achieving alterations in the gross domestic product structure in Jordan furthermore specifying the factors that affect the industrial exports and the attempt to affect them through the economical policies is considered a significant question toward raising the industrial exports averages.
Volume 27, Issue 79, Pages 39-53
Arab countries undertook financial liberalization programs aimed at promoting
domestic savings and directing them efficiently towards financing investment projects,
which will be likely to have positive impacts on economic growth.
The purpose of this paper is to study aspects and issues relating to the Arab financial
markets developments and examine it’s role in promoting savings and economic growth.
To accomplish this aim, collected data will be used to estimate the effect of the
financial markets development through four types of indicators of economical growth: per
capita GDP growth, capital accumulation, savings, and economic efficiency.
Volume 27, Issue 79, Pages 54-66
Inflation is regarded as a global economic phenomenon, all countries regardless of its
progress suffer from it. Subjugated efforts were made to confront inflation and containing
it. Whereas developing countries haven’t given it the attention it deserves. Due to the
negative economic and social effects of inflation, it became necessary to search for its
reasons and resources. Military expenditure represents one of the channels that contributes
in creating inflationary pressure via its effects on price expectations and demand surplus
and raising money liquidity in the economy.
Volume 27, Issue 79, Pages 67-84
Privatization is one of the procedures used by developing countries according to the
recommendations of Briton institution. The goal was to improve the public sector, but the
result was it’s elimination.
The paper tries to draw a legitimate verdict concerns the selling of the public sector to
the private one. To achieve this, the paper comprises five sections. The first section tackled
the privatization concept and it’s most significant forms. The second studied the
economical effects of the privatization, while the third introduced the social effects. The
fourth section presented a summarized description to the forms of property in Islam. The
section also attempted to draw a legitimate verdict for privatization.
ACCOUNTING BASE PROPOSAL CONSIDERING EXPRESSING THE ISLAMIC BANK FINANCIAL DATA IN IRAQ AND THEIR ROLE WITHIN GLOBALIZATION
Volume 27, Issue 79, Pages 85-102
The idea of establishing Islamic banks is considered as the most recent call by Muslim
businessmen in the Islamic World. After their realization of the role played by such
establishments in developing the Muslim societies, through various important tasks of nontraditional
functions carried out by commercial Banks.
Thus, the Islamic banking work became a reality and successful experiment performing
it’s role in facilitating production, enhancing the capital energy, collecting savings and
directing funds towards the various investments channels through utilizing the untraditional
methods in accordance with the Islamic code. Thus, it paves the scientific path in order to
provide a stable life for the Islamic nation individuals and strengthening their economies.
So, the situation requires to have a look at these banks and their future in the light of
globalization existence and it’s effect upon the financial and economical aspects of which
this phenomenon is trying to draw the future’s image through returning to the adoption of
capitalist ideas and abandoning any other ideas like democracy and the social justice
ACCOUNTING TEACHING STATUS IN IRAQ AND IT’S DEVELOPMENT METHOD IN ORDER TO MEET VOCATIONAL REQUIREMENTS
Volume 27, Issue 79, Pages 103-128
The status quo imposes many challenges in front of the accountant as a result of
progress in all the technical, industrial and economical fields of life which require matching
these recent developments in order to applying them practically as well as the accounting
academic education. The question here considers the accounting education capability in
Iraq in coping with these developments and meeting the vocational requirements, where the
accounting profession depends upon it’s affiliates and accounting education graduates in
achieving it’s flourish.
Volume 27, Issue 79, Pages 129-149
The paper pays attention to the practical and scientific connection between two
contemporary topics in the management of human resources which are the organizational
education and the work life quality. The paper aims at answering at a group of applied and
theoretical questions through preparing a theoretical visualizing for the one and expressing
the second by a hypothesis to the effect that the organizational education affects morally in
improving the work life quality, the university of Mosul as well as all the staff members
were chosen in order to prove this hypothesis and achieve it’s goals. Various statistical
methods were adopted in order to test the paper’s hypothesis. The paper reached significant
findings, one of which is proving it’s hypothesis. A Number of recommendations were
presented depending on the conclusions that have been reached.
Volume 27, Issue 79, Pages 150-164
Gamerman and Migon 1993 have presented a work describing the dynamic hierarchical
models. These models which have been described by them use a system involved with
linear equation: first equation called the observation equation, the second one called the
structure equation, and the third one called the system equation. This work differs from the
work which have been done by Harrison and Stevens in 1976 where they have described
the dynamic linear models by using two equations: the first equation was called the
observation equation and the second one called the system equation.
In this paper we have presented a comprehensive review for the linear dynamic
hierarchical models, and simplifying many concepts related to these modals, since the
information available were either inefficient or they have been presented in a complex way.
A simple review for the non-linear dynamic hierarchical models was presented as well. We
have applied the theoretical results on generated data through using Simulation Technique
for one chosen model which have presented by Gamerman and Migon 1993 which is called
Linear Growing Exchangeable Means.
ANALYTICAL STUDY FOR THE DOCUMENTARY GROUP WHICH CONCERNS THE MATERIAL ELEMENT IN THE CHILDREN WEAR FACTORY IN MOSUL
Volume 27, Issue 79, Pages 165-183
The paper tackles the special documentary group which concerns the material element,
considering it as one of the major components for the cost system, expressing it’s
importance, goals and the required terms which have to be available in it, expressing by
analysis, the documentary sessions of which the group consists of. The paper takes into
consideration the documentary group as well which concerns the material element, taking
the children wear factory in Mosul as a research sample, in order to evaluating it and
recognize the scope of it’s efficiency and affectivity, illustrating the most significant
documentary sessions of which it consists of as well as the documents movement, in
addition to expressing the charts and schemes of the documents flow in order to study and
analyse these documentary sessions. The paper reached many findings in addition to the
contribution of presenting a group of proposals which will tackle the deficiencies and
increasing the affectivity.