Volume 27, Issue 77, Winter 2005, Page 9-163


Accounting Concepts Relevant to Application in Islamic Banks Comparing With Usury Banks

Mohammed Ali AlSedya

TANMIYAT AL-RAFIDAIN, Volume 27, Issue 77, Pages 9-26
DOI: 10.33899/tanra.2005.161615

In order to determine the accounting concepts relevant to application in Islamic banks the paper intial the Islamic banks as the concept and principles used. Then go on the goals it seek and the merits of Islamic bank comparing with usary bank. Then we go on the role of Islamic bank on the social justice. Then the paper presents the most important concepts principle, posulate which is relevant to bank activities

The Role of the Content of Making Decisions in Supporting the Strategic Capability and Sustaining Comparative Advantages

Mayser Ahmed; Maan Almoadadi

TANMIYAT AL-RAFIDAIN, Volume 27, Issue 77, Pages 27-52
DOI: 10.33899/tanra.2005.161616

The aggravation of challenges faced by the business organizations especially the
competitive ones moving towards the expansion of the horizons that should be recognized
by the administration and we should consider the effect of these on the list of its decision
by which the marketing function is one of them. It seems that the case of dealing with new
markets based on building innovative dynamics, therefore, the marketing mixture should be
rearranged to gourmet the effect on the markets that may ascribe with variant pre-request
for customers in order to reconstruct the strategic abilities to face all the challenges on the
bases of the philosophy on dynamic ability and sustain competitive criterion for the
organization. This sorting criterion may attract a new customer and keep the others and
learing relationship diagnosis, the suitable expectation, the accurate expedition for their
needs. This study focuses on the academic and practical contents that the tested companies
ability to face the violent competition in the local markets before participating in Arab or
regional markets. Hence, the main aim of the study is to frame the contents the marketing
decisions and the strategic abilities as well as the effect of the competitive criteria for
companies. Two hypotheses are involved in this study. The first is related to the range of
explaining the contents of the marketing decisions for the strategic ability for the company,
and the second in related to the degree of participating in from identifying the range of
competitive criterion. The research concluded to my results and aims.

The Effect of The External Auditor's Report In Investment, Financing Decisions for Businessmen and Financial Establishments in Gaza Zone, Palestine State"

Yousef Jarboa; Fares Abo muamr

TANMIYAT AL-RAFIDAIN, Volume 27, Issue 77, Pages 53-79
DOI: 10.33899/tanra.2005.161617

The big Joint- Stock Companies are scattering all over the world with its branches and
factories. This Leads the increasing of materiality for the financial information which are
usually attached with the external auditor's report as a source of information that will serve
businessmen and financial establishments in making decisions either in investments or in
financing.
The two researchers perceive that the auditor's report must comply with the needs of
users of financial statements in the fields as mentioned above. The report must express
clearly about fairness and reliability to enable the users to study the investments and
financing decisions which serve Banks & Credit Establishments, Shareholders, Creditors
and Financial Analysts, in Gaza- Zone, Palestine State.

The Relationship Between Human Resources Strategies and Total Quality Management Approach

Layth Hussein; Alaa Abdul Al - Jabbar

TANMIYAT AL-RAFIDAIN, Volume 27, Issue 77, Pages 80-94
DOI: 10.33899/tanra.2005.161618

The relationship between Human Resource Strategies and Total Quality Management
Approach. The research deals with the study and analysis of the relationship and the impact
between some of Human Resources Management Strategies & development and Total
Quality Approach. Regarding to the theoretical frame, this study has adopted. Human
Resource Management Strategies and it relation with organization strategy. Furthermore,
the study present the concept of Total Quality Management and related relationship with
Human Resources Management. Governmental industry sector in Ninevah Governorate has
been chosed to be domain of the field aspect performing, and five industry organizations
has been selected where data collected by questionnaires of managers of all levels. In these
organizations results marked the presence of significant correlation between Human
Resources Management Strategies and Total Quality Approach.

Application of Information Technology for Developing Managerial Information System

Barshank al-Askari; Karzan Sharif; Abdul Qader Al Janabi

TANMIYAT AL-RAFIDAIN, Volume 27, Issue 77, Pages 95-107
DOI: 10.33899/tanra.2005.161619

Managerial information system development is considered as an effective instrument
for organization coping with the economical, social, and technical change, as well as their
surroundings. Beside this, it assists organizations in facing the contemporary problem, and
challenges of the future. And because of the importance of the information system of the
companies, this study deal with the development the production information system in the
State Establishment for the Production Ready Made in Al-Sulaimani by application of
information technology.
Thus, the study adopted a comprehensive investigation of analysis, diagnosing the
weaknesses in the present system and proposed a new programming system.

The Relationship Between Government Expenditure and Economic Performance in Oman During the Period 1980-2002

Talal Kaddawi

TANMIYAT AL-RAFIDAIN, Volume 27, Issue 77, Pages 108-118
DOI: 10.33899/tanra.2005.161620

Government expenditure expresses many positive effects on gross domestic product
irrespective to the shape it takes. The degree of influence depends mainly on many factors
related to the nature of the economy. Oman as a gulf state, its economic structure is
dominated by extraction sector, the output of this sector normally headed to abroad. This
situation makes the export sector the most influential sector in the economy. Nevertheless,
it appeared that government expenditure in Oman had experienced a positive effect, but
could not be regarded as a stimulus to the economy. This does not mean that government
activity is useless. On the contrary this activity remains of great importance.

Treatment of Problems of Transforming the Foreign Currencies for Multinataional Companies Under the International Accounting

Setam Hassan

TANMIYAT AL-RAFIDAIN, Volume 27, Issue 77, Pages 119-129
DOI: 10.33899/tanra.2005.161621

This study trying to find solution to the problems concerning with foreign currency
belong to multinational companies, under the international accounting. The research paper
discusses the concept of the international accounting and the problems belong to this kind
of accounting. Those problems have been investigated through many ways. International
accounting standard no. 21 which is concerning with treatment of the change of the prices
of the foreign currencies has been studied. That is necessary to discussing the ability
teaching the international accounting with other lessons for accountancy departments in
order to escort with other sciences .The Iraq accounting standards committee should issue
accounting standard and determining the right way to treat the problems transforming the
foreign currencies for multinataional companies

The Effect of Electronic Commerce and Some Economic Variables in Foreign Capital Flow, Selection Sample for Asia Countries by Industrial Classification

Anmar Haji; Mohammed Mahmmod

TANMIYAT AL-RAFIDAIN, Volume 27, Issue 77, Pages 130-145
DOI: 10.33899/tanra.2005.161622

E-.commerce is one of contemporary variables which appear in Economic life; It's
directly effect in capital flow. The electronic trade off lead to facility of all kind of capital
flow alike of foreign direct investment and foreign portfolio investment or others.
The competitive among south east to attract foreign capital flow becomes reality, this
country introduce a lot of guarantee and privilege, in front of this evolution, the study try to
discover the effect of E. commerce on the capital flow besides of the another variables
such as GDP , exchange rate , inflation, foreign trade since 1970-2002.

Improving the National Account According to Economical and Environmental Changes

Ayad Chalabi

TANMIYAT AL-RAFIDAIN, Volume 27, Issue 77, Pages 146-163
DOI: 10.33899/tanra.2005.161623

The improving of national accounting according to the economical and environmental
changes is regarded as an important matter, specially that the national accounting is
regarded as a means to measure and analyze the monetary flows from economic units,
which produce goods and services, and among the consumers households for these goods
and services at the cost of factors of production. As a goal of national accounting is to
provide an accurate data and information to express the level of economical and social
walfare. But it will be imperfect unless it is correlated with the listing of the movement and
inventory of exhausting the natural resources, environmental degradation, as well as to
defences of environmental protection, that was based on specific environment indicators
from environment professionals, expressed by physical and monetary criteria, during a
period of time consistent with the nature of time period adopted in national accounting,
which is one year only. This is called the environmental accounting, which must be linked
with the national accounting, either accounting to terms complemented to national
accounting, or a guideline accompanied it, based on an accounting treatments shared
between the introspection the present economic reality with what it includes to future
generations.