Volume 27, Issue 78, Spring 2005, Page 9-157

The Factors Affecting The Professional Performance Of The External Auditors In Gaza – Zone From Palestine State

Yousef Jarbou

TANMIYAT AL-RAFIDAIN, 2005, Volume 27, Issue 78, Pages 9-38
DOI: 10.33899/tanra.2005.161607

The confidence of the external auditor's opinion on the published financial statements is
depending on his professional performance, independence and neutrality in practicing his
professional duties. So, it is necessary from others to provide the auditor their confidence
on his opinion to be attributed with integrity and objectivity, to execute his obligations with
highest sense of professional efficiency, depending on his knowledge, skill and experience.
The auditor must exercise the professional suspicious in cases of errors, fraud and illegal
acts which may be happened.
As the importance of auditing profession is closely connected with the types of services
provided to clients and all the beneficiaries of auditing services, so the auditor must comply
with quality and the best performance required during the execution of audit work.
The researcher perceives that the auditor must bring to audit process technical
competence, integrity, objectivity and independence, to detect material errors which affect
the financial position, income statement and to prevent the issue of misleading financial
statements in order to earn the public confidence and increase the respect of the financial
community for auditing profession.

The Role of Continues Training Improvement for the Workers Performunce Analytical View in the Frame of Total Quality Management

Laith Hussein; Abeer Swade

TANMIYAT AL-RAFIDAIN, 2005, Volume 27, Issue 78, Pages 39-55
DOI: 10.33899/tanra.2005.161608

The research concentrates on the study and analysis of the importance, and the role of
training and learning on continuous improvement regarding the individual performance
organizations. As a result of an increasing challenges imposed on organizations by the external
environment such as competition, the development and maintaining of the human resources
represents vital measures for encountering the challenges.
The research attempts to develop the concept and importance of total quality management.
For this purpose three organization in textile industry, in Ninevah governorate are selected as the
fields of the study. To collect data regarding the main variables of the study questionnaires are
distributed among managers of the selected organizations. Many statistical real are used to
analysis the data in order to conclude the main findings. The research indicated that the main aim
of the organization under consideration is willing to employ the total quality management
philosophy to satisfy the needs of the customers.

Colors Reduction In Images Using Neural Networks (Kohonen)

Alia Al - Arabi; Manar Kashmola

TANMIYAT AL-RAFIDAIN, 2005, Volume 27, Issue 78, Pages 56-69
DOI: 10.33899/tanra.2005.161609

This research uses a method based on Self-Organizing Feature Maps (SOFM) neural
network. The (SOFM) is competitively trained according to the kohonen learning
After training, the output neurons of the (SOFM) define proper classes of colors that
best define the image by using Manhattan distance instead of the traditional Euclidean
distance. Next each pixel is compared with resulted colors. Then each pixel is redrawn
according the new colors
In order to reduce the size of the image a transformation was made from (True Type) to (8
Also an enhancement has been made on the resulted image to hide some side affects
resulted from the color reduction operation.
The research was applied on colored and Gray level images.

The Role of the Marketing Mix in Supporting The Client-Satisfaction A Filed Study on Some of The Banks in Mosul City

Alaa Alyamane; Alaa Al yamane

TANMIYAT AL-RAFIDAIN, 2005, Volume 27, Issue 78, Pages 70-88
DOI: 10.33899/tanra.2005.161610

This study seeks to identify the relationship between the elements of the marketing mix such
as service policy, pricing, promotion, distribution, operations, client serving and the standards
of the client satisfaction in several working banks in Mosul. The marketing mix is one of the
main activities practiced by the organizations either to be productive ones or the services. The
concentration on it is one of the basic principles that lead to the client satisfaction specially in
the services organization because the operation of producing and marketing services differ from
the goods specially in the filed of abstractivity.
The study points out that the banks suffer of decreasing in the marketing levels and leakage
in constructing a marketing mix suitable for the client wishes. Thus, this subject requires a sort
of acknowledging the situation of the valuable services by several banks. The evaluation is
conducted by the client and the degree of the their satisfaction. This study concluded that there
is a sort of abstract connection between the elements of the mix and the standard of the
satisfaction by the clients. Hence, it is important to confirm the necessity of accompaniment it
the recent developments in the filed of banking operations and using these techniques in giving
distinct services that may yield a competitive criteria.

Flows of the Foreign Direct Investment and Their Effects on Developing Countries Economies

Saad Al-Kawaz

TANMIYAT AL-RAFIDAIN, 2005, Volume 27, Issue 78, Pages 89-99
DOI: 10.33899/tanra.2005.161611

The flow of the Foreign Direct Investment (FDI) is one of the most important forms of
the foreign finance, which the developing countries depend (upon) it, and provide an
economic climate for it as an alternative source of loans, in order to increase the
investments and promoting its economies.
The study aims to submit the trends of (FDI) and its effects on the developing
countries and its role on the economic development based on the analysis approach.
It includes two basic axis’s: The first of which is to handle the theoretical frame work
for the flow of foreign investments, and the concepts, the reasons of its flows, kinds, and
nature. The second axis, focuses on the directions of the advancements of (FDI) and its
effects on the developing countries. The study reached to some important results and

Total Quality Management: As Applied in Clothes Factory in Mosul

Thaer Al Samman; Majid Saleh

TANMIYAT AL-RAFIDAIN, 2005, Volume 27, Issue 78, Pages 100-121
DOI: 10.33899/tanra.2005.161612

This research views total quality management control in the ready made clothing factory
of mosul through handling several variables. This is to concentrate on the responsibility,
standardization, specialization and orientation toward the requirements, of the ready made
clothing manufacturing so as to the availability of quality elements in its product where the
consumer cannot do without them, in addition to the rate of defects. Some of the products
prove out of the specification and do not satisfy the quality, in addition to the material
losses that faced it when the defects appear. The study reached to the fact that determining
the quality must be based on the management demands, and should be measured according
to different aspects, and the responsibility should be determined through work teams for the
quality. The management will concerned with achieving profits and long range results, and
to improve the operations and develop them using by the internet to coup with the world
developments with regard with the ready made clothing. There must be a department
concerned with the control on the quality, and organizing the training programs, in addition
to depending on mix work method and work visits, and social responsibility in the
production of ready made clothing.

Financial and Accounting Analysis Cycle to Appraisal Financial Sector at Adopt Period of Privatization Programme Especially sight on Iraqi AL-Rafidain Bank

Inas Hassan

TANMIYAT AL-RAFIDAIN, 2005, Volume 27, Issue 78, Pages 122-143
DOI: 10.33899/tanra.2005.161613

The main purpose of this research is to give a definition to privatization, and its most
effective factors, and the environmental procedures that have provided to make it successful.
Besides, it shows the role of these procedures in choosing the appropriate form of applying the
privatization program as an overture step for the accounting environment studies to execute this
program upon Iraqi AL-Rafidain Bank. In addition, it shows the role of the data and
information in which the accounting analyst and the financial analyst have presented to waluate
its financial performance by using traditional and modern indications.
The problem has specified by the following question:
“Do the information presented by the financial and accounting analysis have an important
role in determining the strong and weak points in the financial performance of Iraqi ALRafidain
Bank, and which will make the circumstances easy for executing the suggestive
privatization program to reconstruct the framework of the financial system of the bank by
methods for the economic environment in Iraq?”
The traditional and modern demonstration reached the following results:
1. Because of devaluation in profit, vacillation in liquid and insufficient of capital bank
there are depression in the bank financial performance.
2. There is depression of well managing the bank.
3. There is inadequacy in stating the financial statement published by the bank.
4. There is ineffectual in the internal and external employing techniques used by the

The Effect of the Geographical Discoveries on the Process of Primary Capital Accumulation in Europe

Alwess Hedaya

TANMIYAT AL-RAFIDAIN, 2005, Volume 27, Issue 78, Pages 144-157
DOI: 10.33899/tanra.2005.161614

This research aims to study the effect of geographical discoveries movement on the
primary capital accumulation in Europe depending on the historical analytical method.
The study includes three parts. The first deals with the factors which encouraged this
movement, where as the second part discussed the development of this movement, the end
part deals with and analysis the factors which caused to the primary capital accumulation.
The researcher reached to many conclusion that the discoveries movement caused to
capital accumulation through the stolen process of expensive metals and the slave trade,
besides that inadequate trade between Europe and the colonies.