Volume 30, Issue 90, Spring 2008, Page 9-265

Deriving Essential Dimensions of Electronic Management Quality Suggested Index

Dr. Moyassar Ahmed; Huda Hsain

TANMIYAT AL-RAFIDAIN, Volume 30, Issue 90, Pages 9-25
DOI: 10.33899/tanra.2008.161754


The current study sought to derive several dimensions of QEM (Quality Electronic Management) as potential bases to warrant the transformational processes toward the electronic methods and global information networks generally. The postulates of theses bases are however administrative, economic and social statutes, but the huge part may be demonstrated by the quality of information as related to the participant or service producers and/or any investment holders. Despite the importance of quality dimensions in achieving the development of organizations in globalization phenomenon, several Arab studies have seldom subjected this issue to the type of scrutiny. As well as, some oblique and juxtaposition have covered the EM. Thus, the current paper tries to achieve accordance among the dimensions of limited quality to reach a suggested QEM. Some indicators can be manipulated that probably specify the treatment facets theoretically and practically with the future tests. The paper concluded into the possibility of employing QEM dimensions to specify a limited quality in treating several methods of EM.


Leadership and Learning Environment

Dr. Mohammad Sadik

TANMIYAT AL-RAFIDAIN, Volume 30, Issue 90, Pages 9-19
DOI: 10.33899/tanra.2008.161755


The current study explores leadership and learning environment. Educational leaders as visionaries who can predict future changes need to stay abreast with the technical advancements along with social transformations. The 21st century requires leaders who quickly assess and extensively contemplate crucial issues. It requires educational leaders work jointly with various groups to stay at the forefront of school reform. The 21st century leaders are required to understand the importance of utilizing technologies for teaching and learning. The study identifies an effective 21st century leader who has to be people – oriented; relying on both theory and practice of democratic principles to improve their social and professional characteristics. The study suggests two - model diagrams. Model (1) diagram identifies both the intrapersonal and interpersonal characteristics of an educational leader. An educational leader needs behave professionally, must be knowledgeable and have technical skills in order to lead effectively. A visionary leader should strive effortlessly to promote student achievement by facilitating the learning process and be equipped with the philosophy that the learning is a capacity shared by all. Such an administrator should promote the success of all staff members and faculty by nurturing and supporting a culture. This is contributed to the professional growth as well as intellectual challenge.
Model 2 diagram suggests a three - dimensional professional development for educational leaders, teachers and students. The educational leader should assist teachers to grow over their classroom management, and utilize all the required resources to create a safe classroom environment. S/he brings about more success to the school via communicating with families community members who advance student success by acting with dignity and fairness. Teachers and administrators bear the responsibility to provide educational resources to help students to fulfill their social and academic duties and grow into their responsibilities as citizens. In school buildings, educational figures must be lead by example. They should exert their utmost integrity; providing for teachers’ professional development of their teaching methodologies, providing opportunities for students to grow stronger in the educational realm and assisting them to become more reliable and productive followers of human beings.

Earning Management as an Approach to Maximize Value of Organization Applied in a Sample of Arabic Financial Institutes

Dr. Sarmad Al- Jameel; Shifan AL-Doski

TANMIYAT AL-RAFIDAIN, Volume 30, Issue 90, Pages 26-56
DOI: 10.33899/tanra.2008.161756


Revenues management has been represented in administrative environments. These have been reflected in the situation of financial markets almost in the growing markets. This has been embodied in the increase of stock prices. The data disclosures of several companies correlated legally and illegally, have affected potentially on the participants of the financial markets. The importance of the study has been sparked over the nature of negative effects, successive losses of many financial stock markets, accounting manipulation to reach to unreal prices and inflating stocks, as well as empower the value of companies out of actual principles. The problem of the current paper is subjected to the bases of management negative effects on investors, because of blackout depended. It is important however to diagnose the current phenomenon according to the hypothesis that revenues management in the company may be varied. This variance is caused by stock prices and revenues. The data were depended in the sample companies, financial reports, and financial indicators to see the necessary models in application. Statistical applications were drawn in the analysis of the data. It is concluded that revenues management affects the duplicating stock in the fourth year of application as circumventing process to increase the stock in the market, and interpret the value of company in markets.

The Factors Affecting The External Auditor's Independence And Neutrality In Gaza Zone, Palestine State”

Yosif Jarbooa

TANMIYAT AL-RAFIDAIN, Volume 30, Issue 90, Pages 57-87
DOI: 10.33899/tanra.2008.161757

• The confidence of the external auditor’s opinion about the published financial statements is depending on his independence and neutrality when he expressing this opinion. So, it is necessary for others to have the confidence with the auditor’s independence and neutrality 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 external auditor must practise the professional suspecious in cases of errors, fraud and illegal acts which may be happened.
• The researcher perceives that there are some factors affecting the independence and neutrality of the external auditor, such as: auditing fees, the auditor may obtain some financial benefits from his client, the long engagement period with his client and introducing managerial and consulting services to him.

The Effect of Environmental Dimension on the Factors of Determining the Location of the Establishment “A Case Study on State Company for Drug Industry and Medical Appliances /Nineveh”

Dr. Ubay Al-Daiwji; Raad Raoof

TANMIYAT AL-RAFIDAIN, Volume 30, Issue 90, Pages 88-105
DOI: 10.33899/tanra.2008.161758


Environment and peaceful existence represent a very potential factor in many companies that have environmental dimensions. On the basis of liability toward the contribution in the sustainability of environmental resources, it is habitually produces policies matching the ecological standards. In the same time, it sought to rehabilitate processes and procedures in way that may not affect the environment negatively. The developed countries may enact regulations to systemize the nature of connection among the companies on the one hand and the environmental products on the other. This can be fulfilled through the balance creation among them, preserve and sustain the environmental resources.
The analysis of ecological considerations in the positional decisions can possibly provide advisory traits to expect the future happenings if the contamination would have limited the manufacturing enterprises. This have helped to the emergence of a new trend in treating the manufacturing enterprise as a proactive organization depends on the gross income of the enterprise, and the new trend has imposed radical changes in the concepts of position of manufacturing enterprises.


The Possibility of Establishing TQM Requirements in Managerial Accountant Services A Study on a Sample of Kurdistan Regional Banks

Enas Hassn; Majida Abd Al-Rahman

TANMIYAT AL-RAFIDAIN, Volume 30, Issue 90, Pages 105-135
DOI: 10.33899/tanra.2008.161759


The global developments have witnessed nowadays a new outstanding importance to the future data in adopting the economic decisions. The accountancy system is however the most essential part of decision – making, so the managerial accountancy may represent the most interceptive partition of decision – making. Hence, it has been of the primary requirements that the accountancy system will be able to provide predictive data. According to the efforts in the aspect of accountancy system, accountancy has been limited in developing the financial accountancy with regard to the new trends in management.
On this basis, the current study aims at showing the quality requirements in the administrative accountant as responsible for internal reports that may enable the administration to make decisions. Additionally, the study tries to provide a model of quality management standards to apply the model on sample banks. In order to achieve this target, a questionnaire has been designed to include five heading parts and statistically processed (SPSS) with regard to the Standard Deviation, Arithmetical Mean, and factor analysis. The results assured the focus of the administrative accountant to respond for the banks administration demands of data information in the existence of awareness understanding from the administration to the nature of roles and services submitted by the administrative accountant, high professionalism and vocational criteria, that joining the work among the administrative team. This will increase interest of banks management to improve his services all the time. So, total quality management is accessible to the administrative accountant in the banks under discussion.

The Effect of Freeing the International Trade of Financial Services on the Economic Growth of Sample Developing Countries

Dr.Fawaz AL-Dulaimi; Ahmed Tariq

TANMIYAT AL-RAFIDAIN, Volume 30, Issue 90, Pages 136-158
DOI: 10.33899/tanra.2008.161760


Day after day, the importance of services of international trade increases and the number of the countries that automate the production process at the international level also increases. Therefore, there is no room for talking about commodity without taking the services trade into consideration that greatly affects the direction and rates. Hence, it is impossible however to ignore that issue of services at this time, especially when we look at the outcome of the technological and the following facilitation of the production process into several parts all over the world. On this basis, the study adopted a hypothesis stating that a free international trade in financial services has a positive effect on the growth performance in the long ran in given number of countries. In order to verify this hypothesis, a profit analyses of (23) developing countries has been made using the multi - linear model based on the ordinary least squares (OLS) and the (SPSS). It is shown that the rate of economic growth with represent the rate of the annual growth in the total domestic production per capita is positively affected by the elevation or elimination of the legal and regulating constrains imposed on the performance of the monetary services markets and communication markets in the developing countries (sample counters), especially the countries that endeavor to put plans and qualifying programmers that can improve their human resources step by step with every liberating act in the framework their services sector.

Are the International Wheat Markets Uncompetitive

Dr.Salim AL-Najafi; Eman Rashad

TANMIYAT AL-RAFIDAIN, Volume 30, Issue 90, Pages 159-183
DOI: 10.33899/tanra.2008.161761


Several advanced and developing agricultural countries seek to introduce aids and supports to the agricultural sector; particularly, agricultural exports such as grain crops. Despite of the conventions prevailed during the few past decades which were calling to reduce support for agricultural products; most of the main grain producing countries are still backing up this sector in many means which have been confirmed by standard analysis. Despite the fact, it may contradict the freedom of commerce, which is being called by advanced counties in terms of modern economic theory. The study has concluded that though the international resolutions that are calling various main grain exporting countries to reduce support along various periods of time until be abolished. However, these countries are still supporting this sector and provide it with different facilities - especially for export - in order to reach marketing forms for its exports that are closer to the uncompetitive types as well as the means they are closer to the monopoly of the minority. Thus, the impacts of wheat world prices on international markets are slim due to aforementioned types.

The Effect of Electronic Trading on the Components of Accounting System of the virtual Companies: A Case Study of Amazon Company

Waheed Rammo

TANMIYAT AL-RAFIDAIN, Volume 30, Issue 90, Pages 185-212
DOI: 10.33899/tanra.2008.161762


As soon the internet has been boomed, the virtual or electronic companies have witnessed a magnificent development as the specialists thought that will surpassed the real or considerable companies and corporations. This motivated the managers to think that internet will delete the financial formulaic of the companies and the idealized electronic search is the sampler of the future companies. The rapid emergence in the virtual companies would be inapplicable to the computerized accounting systems to keep coming with the electronic trading requirements via internet. So, computerized accounting systems had not accumulated yet to the developing variance of internet fields as for in time payments. This is because the proper virtual or electronic companies have embarked on withdrawal like other considerable companies in a high speed and suffered serious loss and quitting the markets competition in the same speed that interred.
The current paper sought to study the impact of emergence of the virtual companies that have been built on the accounting system. Additionally, the reasons of electronic companies' failure throughout applying the analytical and critical study to the steps of founding this type of companies to reach to answer the following main question:
Is it possible to inter the electronic trading marketing?
The research concluded into a group of results. The most important conclusion is the emergence of internet has covered the nature, assets, existence, activities, mechanism of the companies. The main reason of the emergence of the virtual companies is taking part in the electronic trading that has a great impact of the accounting systems on the accounting guide.
The importance of accounting guide has been increased in a way that became one of the prerequisite necessaries to success the accounting systems via computers and impact on the documentary group. This can help to form the document and booking, so, this group has changed into merely saved mediums of electronic inventory. The impact of the financial bills is the operation that papering the financial bills of the companies that interred the electronic trading has became much more simplified, accurate and depends on data base of acceptable accounting principles generally.


The Organizational Knowledge and the Effect on Determining the Strategic Formulation Approaches "A Field Study on Top Management Opinions in a Sample of Joint Stock Companies in Mosul City"

Ahmed Saba

TANMIYAT AL-RAFIDAIN, Volume 30, Issue 90, Pages 213-232
DOI: 10.33899/tanra.2008.161763


The present paper concerned with studying the organizational knowledge manners to determine the approaches of strategies adopted by the top management. In order to reach this result, knowledge has been classified into tact and explicit. A model has been also adopted (Mintzberg 1973) to identify the domains of strategic formulization. The model adopted three basic approaches; they are adaptive approaches, planning approaches and entrepreneurial approaches. The study hypothesized that the manners of organizational knowledge may affect the selection of the approaches of strategic formulization. The sample included (37) working managers in (4) joint stock industrial companies in Mosul City. The data collected and analyzed to show the results. The study concluded several results that prove the effective relationship to the manners of organizational knowledge in the approaches of strategic formulization.


Forecasting by Dynamic Regression Models with an Application

Dr. Hassan Alias; Nawal AL-Miamary

TANMIYAT AL-RAFIDAIN, Volume 30, Issue 90, Pages 233-245
DOI: 10.33899/tanra.2008.161764


Dynamic Regression Model is that model which takes the time into account. The modeling of the Dynamic Regression shows how the output is resulted from the input. This depends on the following:
1. The relation of the lag time with the input and output.
2. The time composition for the turbulence series (random error)
In order provide mathematical model, the relative model was identified by specifying the linear transformation function. The relative model of the transformation function was of the degree (0, 0, 1). When the values of turbulence series were examined by using auto - correlation and partial auto correlation coefficients, it is found that all of the coefficients were insignificant and that consequently proves the turbulence series which is a series of random residuals, so that:- N‌t=at.

The Basic Factors Affecting the Relative Importance of Agricultural Product in a Selected Developing Countries

Dr. Alaa Abdullah

TANMIYAT AL-RAFIDAIN, Volume 30, Issue 90, Pages 246-265
DOI: 10.33899/tanra.2008.161765


It is possible however to forecast much greatly in future of certain economy in the light of structural formulation, relative importance and other various economic activities. The international organizations referred to the relative importance of the agricultural sector in the world. It is worth mentioning that the high participation of agricultural activity in GDP in developing countries has come to be with the relative structure of other economic activities such as industry. But this participation may be reduced in advanced counties due to the rise of participation of activities other than agricultural. This importance comes to consider the conditions of agricultural markets in so many developing countries. This will lead to the emergence of unbalances in allocating agricultural resources. These resources may work far from the standards or measurements of economic efficiency. These indicators have led to the adjustment of agricultural production in the term of a matrix of problems and the result is limited in front of agricultural development and its probability in many of these countries. Through historical experiments of advanced states, we have relied upon a hypothesis which tells that there are a number of indicators inside agricultural sector vary with respect to the nature of its effect upon relative importance of the agricultural product .Therefore, it is expected that these economic variances have appositive effect the same in developing states.