Volume 32, Issue 99, Summer 2010, Page 9-316

The Accountancy Usage of Critical Path Model in Rationalizing the Maintenance Costs in Hammam Al-Alil Old Cement Factory

Dr. Salih Al- Shaabani; Mey Afram

TANMIYAT AL-RAFIDAIN, Volume 32, Issue 99, Pages 9-30
DOI: 10.33899/tanra.2010.161872


The maintenance costs are considered to be one of the most important types of accountancy, because of its current increase during the past decades. The technical development of industry has led to the development of machines, and constantly the complexity of their designs. This point reflected in the maintenance costs, and the rate of production. In order to decrease the maintenance costs without damages and with a high performance, the productive companies has followed several methods to lower the maintenance costs, such as lowering the number of labors, or non-using of the high professionals cause of high cost effective and non-applicability of the proactive maintenance. Despite the fact that these approaches have been used to lower the maintenance costs in general. They affected negatively in the performance of the maintenance department. The current study came up to solve the problem of increasing the maintenance cost via the methodology of scientific researching, specially the use of critical path method (CPM) to lower these costs throughout setting identified programs to maintain all production lines and developing the efficiency all the time out. This may lead to lower all costs to stoppages. Thus, the research consisted of five sections. Section one talked about the stoppages, section two submitted maintenance and the classification of it. Section three treated with the elements of maintenance costs and the ways of rationalization. Chapter four explained the modern scientific methods of rationalizing the maintenance costs. Final section included the practical application on Hammam AL-A’lil Old Cement Factory.

The Relationship between the Dimensions of Operations Strategy and the Marketing Performance: A Pilot Study for the Managers’ Opinions in State Company for Drugs Industry and Medical Appliances in Nineveh

Ghanim Ahmed

TANMIYAT AL-RAFIDAIN, Volume 32, Issue 99, Pages 31-54
DOI: 10.33899/tanra.2010.161873

The research sought to determine the relationship between the Dimensions of operations strategy and the marketing performance in State Company for Drugs Industry and Medical Appliances in Nineveh, The dimensions of operations strategy from important tools were considered. Through the right Implementation, the company can improve marketing performance and achieve distinctive competitive position in marketplace. Studies have seldom been subjected to deal with relationship and effect of these variables and especially in the Iraqi environment. The present research included these dimensions with their variables in terms of total framework as an attempt to analyze the relationship between them. Generally, the research also tries to answer the following inquiry: What is the nature of the relationship and effect between the dimensions of operations strategy and the marketing performance of the company under research? The research has reached to a set of conclusions and the most important ones are:
- There is a significant relationship between the dimensions of operations strategy and the marketing performance.
- There is a significant effect of the dimensions of operations strategy in the marketing performance.
Depending on the conclusions, a set of harmonized suggestions with these conclusions have been presented in this study.

ِِِA Comparison between Adaptive Filtering and HoIlt-Winters Multiplicative in Seasonal Time Series Values Forecasting

Dr. Saffa AL-Saffawi; Muthaina Al Dulaimi

TANMIYAT AL-RAFIDAIN, Volume 32, Issue 99, Pages 55-67
DOI: 10.33899/tanra.2010.161874

The primary purpose of the modalities for the time series models can be used to describe particular problem and the result accession future behavior of the phenomenon studied which is one of the important issues of science and basic statistical example accession temperature daily and exchange rates in financial markets, thus in the fields of industry and agriculture.
The computer technology has played an important role of modern and effective in decision making and accession required by expectations or to be neglected as the effect of this trend for managers to select the best in the business of accession, which is planning the result of an important and effective management and control using methods of accession of many companies. Many regulatory processes of the various applications can be trusted and rely on the accuracy of the accessions to control the output of the statistical forecasts.
In view of the importance of accession deviation, it was different of the goal of this research for a comparison between the method of purification and seasonal Holt way and in the accession using the remote and moving averages, and compare the standard based on the mean square error (MSE) to assume the future values of the seasonal time series models.

The Use The Bayesian Approach To Calculate The Indicator Of The Process Capability With The Application

Dr. Raya Al-Rassam; Ban Al- A,ni

TANMIYAT AL-RAFIDAIN, Volume 32, Issue 99, Pages 67-76
DOI: 10.33899/tanra.2010.161875


In this paper, one indicators of process capability Cpm has was calculated on the basis of limits of specifications. The determination of the target was also done to estimate the components that depend on the prior distribution of the standard information. A comparison with the classic approach depending on the sample information only was given. The study was applied to the characteristics of (PH) in groundwater quality in Sinjar and TalA’far districts in Mosul and compared them with the standard specifications of (PH).

The Components of Direct Foreign Investment and the Problem of Agriculture (Arab Country As Amodel)

Dr. Salim Al-Najafi; Iman Rashad

TANMIYAT AL-RAFIDAIN, Volume 32, Issue 99, Pages 77-90
DOI: 10.33899/tanra.2010.161876


The agricultural economic situations in Arab countries are growing slowly, there are several problems facing them, in addition to the challenges and wasted opportunities. Hence, the decision makers in this sector should set up robust strategies to use the opportunities in agriculture almost in direct foreign investments and to develop the agricultural situations. This sort of investments has been attracted by many Arab countries as an indicator to open world economy. The value of this research has come from the broad interest in agricultural investments and the effect on the economic growth rates in general and on agriculture in specific. The research also aims to measure and analyze the impact of agricultural investments on the growth rates in agricultural sector of many Arab countries in order to specify the efficacy of investments in the mentioned aims. The research hypothesized that the direct foreign investments may be affected by the economic and non-economic situations occurred in Arab countries. The various effects have been identified in terms of the economic climate of the countries under study. The problem of the research has seen that there are no suitable strategies to adapt with the growth in the foreign markets, in addition to the non sufficiency of the required conditions to the sample countries to include such type of investment. Using statistical analysis, it concluded that the amount of direct foreign investment is one of the major variables in the agricultural production.

Using Computers in Reengineering in the Preparation of Balance Budget Sheet

Dr. Qasim Al-Hubaiti; Wahid Rammo

TANMIYAT AL-RAFIDAIN, Volume 32, Issue 99, Pages 91-117
DOI: 10.33899/tanra.2010.161877


A revolution called information revolution has recently invaded the world. It is currently considered one of the most important properties of development to the countries of the world. Hence, the recognition of reengineering among other theories of innovation may be posited in finding radical procedures to overcome all obstacles in framework operations. This can be seen in reengineering the framework operations of management procedures in the organizations to avoid errors of transferring into computerized environment. The criteria provided by computers such as accuracy, speed, time saving storage and restore have led them to be widely used in economy, industry, agriculture, communications, etc, as well as being the major finder of reengineering the operations of innovation. The use of computers in the preparation of budgets will lead to achieve accuracy. Since, the operation draws upon the statistic and quantity estimations about budget items, the computerized balance sheet may save time and effort of preparing mathematical equations annually. According to the problem of study, the researchers concluded that it is necessary to use computers in reengineering the budget of balance sheet to save time and effort of preparation.

Performance Evaluation of the State Company for Drug Industries in Ninavah (NDI) for the period (2002-2007) Comparative and Analytic Study

Abdul-Ghafoor Kana; Hafd Al-Moula

TANMIYAT AL-RAFIDAIN, Volume 32, Issue 99, Pages 118-129
DOI: 10.33899/tanra.2010.161878

The pharmaceutical industries are one of the vital types of industry that receive support and interest by all countries of the world and in different political and economic systems. This is because the medicine is associated with the health of the individual safety of society. The pharmaceutical industry has occupied a drastic importance in Iraq, for the components of this type of industry are highly available, almost funds, manpower and large .

Estimating the Gap of the Electrical Energy Demand of Nineveh Governorate Residential Sector Until Year 2010

Dr. Anmar Al-Barwari; Yosra Al-Hayali

TANMIYAT AL-RAFIDAIN, Volume 32, Issue 99, Pages 130-149
DOI: 10.33899/tanra.2010.161879


Electric energy is of vital importance for daily life activity of the modern societies, and its average individual consumption is one of the most important indicators of economic development. Residential sector of Nineveh Province has suffered since 1991 like all Iraqi Provinces from the lack of electricity supply. This was a setback in the way of growth and development. Therefore data collected of the monthly electrical energy sells of Nineveh residential sector for the period from 2004-2007. They were examined and discussed by Macklarn method: which disregards unusual values and be replaced with the average value of similar months in the data sample. As a hypothesis in this research, there are many variable factors shared by different ratios in the growth of the gap of electrical energy demand that are GDP and temperature. To achieve and test this hypothesis, the descriptive and quantitative approaches have been used in forecasting the gap of electrical energy demand. The goal of this study is to explore the nature of available monthly demanded electricity consumption in residential sector for the period 2004-2007 and forecasting Demand, Supply and its gap from 2008 to 2010.

Using Artificial Neural Networks in Multiple Linear Regression Analysis

Nadwa Rashad; Azza Zaki

TANMIYAT AL-RAFIDAIN, Volume 32, Issue 99, Pages 150-166
DOI: 10.33899/tanra.2010.161880


The regression analysis is considered as an expectative and statistical model. It concerns with the description and standardization of the relationship between a given variable which is called (dependent variable) and other variables called independent variables. Regression analysis is one of the statistical methods that have wide applications to those concerning with many different societies, economic and health sciences. One of the modern methods that clearly concerned with the computer field which has appeared these days is Artificial Neural Networks. The aim of this research is the comparison between Neural Networks Method with multiple regressions using stepwise regression method.

Financial Management and Public Debt Low and Its Impact In Iraqi Government Accounting System: Comparative Study

Ali Abdullah

TANMIYAT AL-RAFIDAIN, Volume 32, Issue 99, Pages 167-187
DOI: 10.33899/tanra.2010.161881

The financial management and public debt law issued form the Coalition Provisional Authority by order no. 94 in 2004 which ceased the use of the common public budget of the state law no, 107 in 1985 and the general accountings principles law no, 28 in 1940 to replace them and said law is effective till now. The problem of research determined in that the financial management and public debt law is issued during critical circumstance by authority which was unable to recognize the environment of accounting job in Iraqi governmental units and the efficiency working in them with absence of patriotic Iraqi legislative authority. The research aims to study this law and shows its impact on Iraqi government accounting system. The research concluded a set of the conclusions; the more important among them is the adoption of the law of International accounting standards issued by the committee of public sector in IFAC organization which is regarded an important advancement for Iraq government accounting system. Yet, keeping these standards unexplained and the lack of the needed them requirement to apply them made its adoptability merely esthetic reforms resorted to quickly to achieve a short –term gains.

The Relationship and the Effect of the Continuous Improvement for the University Curriculums and Its Processes Apilote Study of opinions of sample of Teaching Staff Members in Dohuke University

Majida Abdul Rahman

TANMIYAT AL-RAFIDAIN, Volume 32, Issue 99, Pages 188-205
DOI: 10.33899/tanra.2010.161882

The research concentrated on the issue of the lack of continuous improvement in the university to come up with the scientific developments witnessed by the world in one hand, and to promoting the practical university teaching on the other. This requires the creation of an appropriate environment to the improvement, and the reconsideration of university curriculums to obtain high qualified outputs capable with the participation of leading the society. The rapid development in the activities of the university and the huge variety of its processes, targets, and programs has led to the increase in the importance of sustained improvement of curriculums. On this basis, the importance of the scientific researches appears in such field. The chief aim is represented in the study of the sustainability of the continuous improvement and curriculum processes in the university. The research aims at the response to a group of investigational enquiries which contribute in determining the relationship and effect between indicator of curriculums processes and continuous improvement in University of Dohuk. The results of the statistic analysis refer that there is a moraine link between the continuous improvement and the indicator of curriculums processes.

The Spaces of Managerial Auditing in Serving the Administration, Rationalizing Decisions, Measuring the Performance and Efficiency, and Evaluating the Administrative Performance in Palestinian General Companies: A Pilot Study to Managers’ Opinions of Companies, Internal Auditors, External Auditors in Gaza Province

Ali Al-Nua

TANMIYAT AL-RAFIDAIN, Volume 32, Issue 99, Pages 206-233
DOI: 10.33899/tanra.2010.161883

This study aims at identifying the contribution fields of managerial auditing to serve the management. The rationalization of its decisions, measuring the efficiency, effectiveness and evaluating the performance of the managerial job at the Palestinian General Corporations in Gaza Province, Palestine. To achieve these objectives, a questionnaire has been developed, depending on previous studies and theoretical studies Consisted from four parts, distributed to the Managers of Corporations, internal auditors and external auditors. The questionnaires were (149). The results of this study showing that the managerial auditing did not achieve a sufficient importance from accounting and auditing professional associations in Gaza Province, as a result there is unacceptable concept such as the financial auditing. Because of the distinctive nature of the managerial auditing work in measuring the efficiency, effectiveness and evaluating the performance of the economic establishments, it is preferable to utilize the “team System” in providing consulting services. The two researchers introduced a set of recommendations, the most important from them: the necessity to find out an integrated system for auditing the activities of the projects, through the financial auditing, the Income Statement and the Balance Sheet can be verified. Through the managerial auditing the measuring of efficiency, effectiveness and evaluating the performance can be achieved. The Professional Associations of Accounting and Auditing in Gaza Province must develop the instructions and standards related to the measurement of efficiency, effectiveness and the evaluating of performance for the economic projects.

The Use Of International Education Standards For Professional Accountants In Developing The Accounting Curriculum For Bachelor Stage In Iraq A Model Of Suggested Accounting Curriculum For Bachelor Stage In Iraq

Mikdad Al-Jalily; Alaa Taha

TANMIYAT AL-RAFIDAIN, Volume 32, Issue 99, Pages 234-256
DOI: 10.33899/tanra.2010.161884


Accounting education together with its various specializations branches plays an important role in the economical field of different countries as it is the basic element of their development and blossom. The recent years have witnessed a great progress in science and technology beside the emergence of new means of modern communication which create the need to develop accounting career and meet its need , in addition to developing accounting education in order to keep pace with these new developments, then finally reaching the phase of keeping pace with contemporary accounting thoughts which definitely require scientific vocational education and preparing vocational cadres which should get modern methods and curriculums that can react with the new environment.
The accounting profession depend in its developed on the accounting education outputs, and the proper construction of the accounting education can not be done only the continuous changing and developing and integration between study and practical application, Re- examination of the curriculum and development must be influenced by international standards and curricula, professional. Accounting profession affected by many factors and variables that are interacting with each other to be activist but the emergence of sovereignty, one or the other are affected by development, economic growth, political, legal systems, accounting organizations, the culture of the community, international factors and the last and most important factor is accounting research and education .

The Power of Leadership as a Tool to Support the Organizational Change A Pilot Study to a Sample of Administrative Leaderships in Some Industrial Organizations in Nineveh Province

Ragad Kharrofa

TANMIYAT AL-RAFIDAIN, Volume 32, Issue 99, Pages 257-274
DOI: 10.33899/tanra.2010.161885


The power of leading is one of the modern management concepts that has the attracted many researchers at the management field, because of its positive effect on many variables of the organization. On this basis, this study aimed to show the nature of this relationship and the effect of the power of leading on achieving organizational change. The study based on a basic hypothesis that there is a relationship and effect of the power of leading on variable of the organization. In order to accomplish the purpose of the study, a questionnaire has been distributed to department heads of State Company of Drugs and Medical Appliances and Factory of Ready-made Clothing in Nineveh. Analyzing the data statistically, it is showed that there is a relationship and effect between the power of leading in terms of variables and the organization change in terms of fields. The study concluded some recommendations and the most important one is the importance of the power of leading as an effective factor of making the organizational change in those two companies (the field of the study) via reinforcing the sources of the manager power in order to support the fields of organizations variables.

The Integration between the Financial and Non-financial Measures for Achieve Monitoring on the Operating Process

Khalis Yousif

TANMIYAT AL-RAFIDAIN, Volume 32, Issue 99, Pages 275-297
DOI: 10.33899/tanra.2010.161886


In order to increase the effectiveness of performing evaluation role in the new industrial environment, many industrial companies directed to use non financial indications in the evaluation of the process of the manual performance, because such indications have the ability to connect the internal manual performance with the external environment. Although these indications are significant, many Iraqi industrial companies, our sample among them, have not used such indications to evaluate the performance of the operating process. This research targets at showing the importance of the non financial indications besides the financial ones in the evaluation of the operating performance. It is a suggestive sample of evaluating the performance of the research sample depending on the new samples used to evaluate performance. They are attributed to the new manufacturing environment required for completeness between the evaluating tools which can be financial or non financial used to evaluate the performance. To achieve the research goal, a study has been made to see if one can evaluate the performance of some production lines in the Child’s Clothes Factory in Mosul by using non financial indications according to the suggestive sample. Finally, the research has arrived at some conclusions and recommendations, the most important of them is that the process of evaluating the operating performance on the research sample by using the financial indications alone considered insufficient. Since, it needs to use non financial indications in order to achieve completeness in the process of the evaluating performance

Specifying the Utility Levels of Offices Automation Systems

Ahmed Tawfeeq

TANMIYAT AL-RAFIDAIN, Volume 32, Issue 99, Pages 298-316
DOI: 10.33899/tanra.2010.161887


This paper tackles the utility levels of offices automation systems through adopting a number of technical applications. These applications encompassed all the aspects and activities of such offices usually adopted to fulfill their duties on the bases of four groups: documents management systems, correspondence and communication systems, remote social systems and office organization systems. In its theoretical part, this research represents an illustration of the offices automation systems and their applications. Nineavah health quarter is selected as a sample and a questionnaire is adopted as a major tool for collecting the required data from the offices employees in the quarter mentioned above. A number of statistical methods are utilized to process these data in order to reach the results and testing the hypothesis to check the utility levels of offices automation systems.