Volume 29, Issue 87, Summer 2007, Page 9-235

The Volubility of Global Manufacturing Criteria in Jordanian Industrial Companies

Dr. Sulaiman Al Saboo

TANMIYAT AL-RAFIDAIN, 2007, Volume 29, Issue 87, Pages 9-39
DOI: 10.33899/tanra.2007.161686

The importance of this study lies in improving the knowledge of advanced manufacturing practices that leads to the crucial results in the global industrial companies on escalation of profitability, costs reduction, improving performance, consumer – services and other factors of success. Thus, the current study which draws upon the descriptive statistics aims at knowing the validity of global industrial ecology in Jordanian Industrial Companies.
To achieve this aim, a questionnaire survey has been designed to all manufacturing companies listed in Amman financial markets that have holders in the primary of financial stock markets. The necessary tests were conducted statistically with % 95 confidence level for results. It is concluded that the Jordanian Industrial Companies have nine criteria of global industry, they are: competitive basis, manufacturing operation, working staff, quality in manufacturing, the nature of products, markets quality, data processing, management framework, concept of management. So, the companies have not had the tenth criterion that is an advanced manufacturing technology.


Intercepting Windows Messages

Rawaa Polos

TANMIYAT AL-RAFIDAIN, 2007, Volume 29, Issue 87, Pages 9-18
DOI: 10.33899/tanra.2007.161687

Windows messages are the heart of Windows operating system, since they have been used to communicate with other programs and the system. When Windows receives user events, the system sends them as messages to the programs, in order to respond to the user requests. So, the system controls other programs using these messages. When a program user attempts to intercept system messages, it gives the ability to manipulate and modify or even discard messages bound to other programs within the operating system, which offers a chance to change the behavior of these programs, and consequently control them.
This research presents software to intercept some types of Windows messages sent to other running programs to either modify or discard them. Additionally, software offers an ability to monitor the active program (that have been intercepted their messages by the program researcher) as well as all messages received from the operating system.
The researcher used Visual Basic 6.0 to develop the software

A Proposed Method of Combining Text Files: Authentication and Encryption

Yasin Ismaeil

TANMIYAT AL-RAFIDAIN, 2007, Volume 29, Issue 87, Pages 19-35
DOI: 10.33899/tanra.2007.161688

substitution methods to provide text files security. To provide authentication, a new method for calculating Hash functions was suggested to produce a message digest. The goal of this work is to detect any intrusion activities which includes disclosure, insertion, deletion, and rearranging of the text file while sending through computer's networks. .

Learning Delphi Language Interactively

Turfah Hamid

TANMIYAT AL-RAFIDAIN, 2007, Volume 29, Issue 87, Pages 40-55
DOI: 10.33899/tanra.2007.161689


The learning and interactive programs are considered to be very useful ones, so they are easy to learn, because they are rich of data resources and may be alternative to the teacher, because the student will scarcely restricted by time, and the lesson would be open for the student in terms of time table.
The interactive method has a greater impact than other, it makes the student participating with his hearing, sight and hand in reconstructing the application.
In this research, a system containing enumeration and interactive learning has been adopted using Visual Basic language for the Visual Delphi language, since it is a strong development programming language that merges between the visual and OOP (Object Oriented Programming), in addition, there are little references follow this learning method.
Two learning methods were used in this research: Enumeration that depends on playing a video file containing the lesson while the student listening, and the Interactive method that instruct the student to reconstruct the application by himself with sound and picture step – by - step until fulfilling the application. The lessons were divided into five branches and each of which contains 3 – 5 lessons with the interactive lessons included.


Designing Program for Measuring Overall Equipment Effectiveness By Applying on Children Wear Factory in Mosul

Dr. Thaeir Al Samman; Riyadh AlDawoodi

TANMIYAT AL-RAFIDAIN, 2007, Volume 29, Issue 87, Pages 56-74
DOI: 10.33899/tanra.2007.161690


The current research aims at explaining the standard of overall equipment effectiveness and the way of application. The ability of better utilization of machines and equipments through adopting (Total Productive Maintenance Program) may work for achieving a high percentage utilization of it without need to the additional investments of machines and equipments, where TPM seeks to eliminate what is called “Six Big Losses” that may co occurred in the production process (breakdowns, setup and adjustment, Idling & minor stoppages, reduced operating speed, scrap and rework, and startup losses). So, this paper is an attempt to measure the success of Total Productive Maintenance programs through modeling a standard called “Overall Equipment Effectiveness” that indicating the amount of reduction or minimizing the six big losses associated with machines and equipments. Therefore, a program on computers has been designed in order to apply the standard of “OEE”.


The Mutual Effect between Money Laundering and Hidden Economy For The Period 90 - 2002

Dr. Tala Kadawi; MAYADA TAJ AL- DEEN

TANMIYAT AL-RAFIDAIN, 2007, Volume 29, Issue 87, Pages 75-102
DOI: 10.33899/tanra.2007.161691

Money Laundering Processes have increased in a notable way recently to form a huge body prompting many states to Confront those processes with all possible means.
Starting From this point. The study attempts to shed lights on this phenomenon through studying the mutual effects between these processes and the hidden economy as they are unseparable.
The signification of this research lies in analyzing the link between hidden economy and money laundering where the increament of one leads to the increament of the other. Hence when we deal with hidden economy we should recognize the place of its money laundering, and when we consider money laundering we should know how this participate in promoting hidden economy which in turn would aggravate the processes of money laundering.
This research handles two aspects , the first is the concept of hidden economy and money laundering processes. In addition to viewing the relation between them ,as well as showing the status of hidden economy to the national economy , representing the theoritical aspect. The second aspect is the practical one dealing with the effect of the money laundering on the hidden economy , as well as the effect of the hidden economy on money laundering processes , then the impact of money laundering upon the public economy

Using MACD Index in Timing the Investment Decision: A Study in a Sample of Selected Gulf Financial Markets

Dr. Elyas Al Hamdony

TANMIYAT AL-RAFIDAIN, 2007, Volume 29, Issue 87, Pages 103-125
DOI: 10.33899/tanra.2007.161692


The current study aims at using MACD index as one of the major analytical techniques in investment decision timing by investors in the financial markets. So, MACD is considered as one of simplest technical indexes that may draws upon moving averages as well as being much trustier and clear. A sample of four Gulf markets has been selected including the financial indexes of these markets from 1.1.2006 to 30.4.2006.
The study hypothesized the following:
Stocks prices are habitually moving within certain patterns and trends where could possibly help the investors to specify the investment decisions timing.
The use of MACD index lead to the accuracy of investment decisions timing for investors.
This study concluded:
1. The sample of most financial markets in the study were moving in certain patterns and trends that would help the investors to select investment decisions timing, this is in agreement with the first hypothesis of the research .
2. Using MACD index, the investors are currently able to time out their investment decisions. That would be in agreement with second hypothesis of the research.

The Funding Role Of Estate Tax In The Iraqi Kurdistan Region For The Period 1993 – 2002

Ameen ALidresi; Mohamed Mohamed

TANMIYAT AL-RAFIDAIN, 2007, Volume 29, Issue 87, Pages 126-147
DOI: 10.33899/tanra.2007.161693


Estate ( Built ) tax is considered as one of the important constituents of tax system in Iraq and especially in the Iraqi Kurdistan region. It is a typical direct income tax which is also dual and it has contradictory and bilateral effects.
The important summary of the research is :
Being one of the sources of mass income of a country, estate tax attempts to reinforce and support the government through achieving the aims of society. This is done through the general expenditure of this tax which contributes, in a limited degree, to cover the financial and the funds aspects.
There are many important suggestions to solve the above mentioned broblem such as :
1. Getting review of bilateral effects of built tax (The basic and additional ) .
2. Imposing the built tax on the net income as a base of the tax .
3. Revise the exemptions of this tax base , especially some big buildings which discluded .

The Reduction of the Gap between the Industrial and the Developing Countries in the Field of Electronic Banking: A Theoretical Analytic Study

Nadia Khudhir

TANMIYAT AL-RAFIDAIN, 2007, Volume 29, Issue 87, Pages 148-170
DOI: 10.33899/tanra.2007.161694

The rapid progress in information systems technology is considered to be the main factor of changing the work patterns in financial institutions especially the banking ones. So, the increasing demand of these institutions is usually characterized with a high dependency, rapidness and multi functional information systems that may encourage the technology providers to redesign various techniques suitable for the practical requirements.
The importance of this research came to explain the illustration of the electronic banking concept. The characteristics, requirements and the risks of using these banks and the directions of the universal banks in the field of electronic banking were demonstrated. The current paper is targeted to study the reasons of electronic non - spread works especially that belongs to the electronic banking in growing countries and the methods of treatment whereas the problem of the study is in the expanding of the informatics gap between the industrial developed countries and growing the countries. A hypothesis has been delineated in this paper for the acquaintance of the global banks trends in the electronic banking work contributes actively in reducing the informatics gap between the developing countries and the industrial developed countries. The paper depends on the descriptive method the books and researches belong to the subject. The paper has conclusions and recommendations.

Using Matertaity In The Audting Work According To The International Auditing Standards

TANMIYAT AL-RAFIDAIN, 2007, Volume 29, Issue 87, Pages 171-183
DOI: 10.33899/tanra.2007.161695

The materiality convention is regarded as an important accounting and control principles that is dependable by the auditors and accountants to map out a decision of a subject and access data or financial lists in each stage of work profession، the need for this principle may be increased during the attention to certain element or item that the amount of risk would increase in. The principle is applied in auditing by increasing the actual practice and increasing the accounting knowledge of the most important standards of accounting and auditing. In fact the auditor responsibilities needs the materiality convention to achieve auditing program and reports، whereas the reality indicates the lack of studies in materiality convention though the necessity in auditing as well as the importance in other fields of work.

Cost Measurements of New Births in Cattles Breeding and the Fields of Usages to Guide Farms Managements: A study in Al Rafidain Cattle Farm at Mosul City

Khalid Al Temmi

TANMIYAT AL-RAFIDAIN, 2007, Volume 29, Issue 87, Pages 184-222
DOI: 10.33899/tanra.2007.161696

Cattles breeding are considered to be the most important activity of breeding in farming. It is a source of many products such as meats, diaries and other milk products. The problem of the study has been identified in the lack of flowing the scientific methodology in measuring and accounting of the real costs of the animal activity in many cattle breeding farms. Al Rafidain cattle farm was the selected sample in Mosul City to be targeted in the current research. The study tackled the non ability to control the costs of animal activity in general, in accuracy of assessing the animal production in the final period and the negative effect on the final accounts and the financial lists. The main aim of research is to measure the costs of animal production in Al Raffidean farm, new births and cattle products, to guide the managements in decision making, cost control and other account analysis in various costs (as estimated and actual costs). The research hypnotized the use of the basics of cost accounting together with the endeavourer of probable measurement of the actual costs of animal products to help farming management in many uses of costing data.

The Effect of Variations in Exchange Rate of European Foreign Trading Variables

Dr.Sa,ad Al Kowaz; Nada Al Doluimi

TANMIYAT AL-RAFIDAIN, 2007, Volume 29, Issue 87, Pages 223-235
DOI: 10.33899/tanra.2007.161697

The Euro exchange rate is considered to be a competitive currency of the other currencies exchange rate especially the US dollar. The Euro influences the European commercial interactions by the means of the trading detente and the international specialization.
This research aims at knowing the role of Euro exchange rate in the foreign trade of the European Union as a result of using this currency in comparison with the foreign trade via using gross past European currencies. The research included two chapters, the first one deals with theoretical framework and the description of the relative samples used in the estimation. While, the second chapter focuses on the results of analyzing these samples, the effect of European currencies exchanging and Euro in the foreign trade variables. Finally, many conclusions and suggestions have been demonstrated.