Volume 34, Issue 109, Summer 2012, Page 9-213

The Requirements of Total Production Maintenance and Role of Achieving the Competitive Priorities: A Application Study on Hammam al Alil cement Factory in Mosul

Dr.Thaeir Al Samman; Riyad Wahab

TANMIYAT AL-RAFIDAIN, Volume 34, Issue 109, Pages 9-28
DOI: 10.33899/tanra.2012.161985

This research aims at determining the role of establishing total productive maintenance system on the dimensions of competitive Priority (field study on Hamam al Ali Cement Factory in Mosul). Dimension of competitive priority was represented by cost, quality, delivery, flexibility, and innovation. It is one of the competitive weapons used by the company in the local and international markets. Production facilities, represented by machinery and equipment, have an important role in these successful dimensions. The maintenance of machinery and equipment make them work with high reliability. Also, the best use of such machinery makes the maximum economic profit results from adopting a maintenance system and covers the requirements of these machinery and equipment in a way to ensure the continuity of production with low cost, high quality, delivery speed and reliability. The study sample consists of one company and four factories as study field. Questionnaire is used by the researcher as the main tool for data collection. Hypothetical model is drawn to achieve the study aims and hypothesis.
The model illustrates the relation between dependant and independent study variables. According to the description and identification of study, variables, testing correlation and effect relations, conclusions were made, and suggestions were also drawn, in addition to proposing future studies to resume the recent study .

The Use of Financial and Cost Information in Specifying the Productive Constraints in Constraints Theory An Application on Textile and Knitting Factory.

dr.Hani Al-Saidya; Nashwan Al-Tariyya

TANMIYAT AL-RAFIDAIN, Volume 34, Issue 109, Pages 29-42
DOI: 10.33899/tanra.2012.161986

The management of most industrial organization try to achieve profit and increasing it by using what is allowed of them of usage sources which achieve their aims under so complex environment which they surround it more speed in the technological development which makes the management of these organization under to depend compactly on experience logic and intuition in the process of making their decisions and running or managing the organization toward the wonted aims, which imposes on them methodizing a group scientific ways which ensures achieving all that.
As result of what is mentioned previously many of researchers and writers tend to find a new way and different procedure for achieving the aim of increasing the profit and the result for the making efforts, the theory of constraint of registers appeared a modern philosophy relatively in the productive industries scale which calls for magnifying the throughput constricting the product circle and determine the productive ideal mixture under specifying the source and total footnote of restricted contribution of the product during specific duration them, the increasing of profit takes us in to consideration the obstades and restrictions which face the an organization in achieving throughputs increasing and the extent of effectiveness of the policies and administrative decision on throughput and the extent of affecting the quantity of these throughput with the constraints and the abstades for performance facility.

Correlation And The Impact Relations Between The Organizational Climate Dimensions And Applying Stages Of Quality Circles: Analytical Study For The Managers Opinions In Al-Mosul Factory For Textiles Weaving

Dr.Akram Al-Taweel; Israa Al-Sabawi

TANMIYAT AL-RAFIDAIN, Volume 34, Issue 109, Pages 43-64
DOI: 10.33899/tanra.2012.161987

This research aimed at identifying the correlation and this impact relations between the organizational climate dimensions and applying stages of quality circles analytical study for the managers opinions in Al-Mosul Factory for Textiles weaving its well known that each organization has its own organizational climate this climate has basic dimension and it is different from an organization to another. The quality circles approach is considered one of the active approaches of management via participation. This approach is based on the idea of management from the down to the top and the principle of employees involvement in doing their task by the means of holding regular periodic sessions in order to investigate the problem relevant to quality and production within the organization. As the studies tackle relations of correlation and the impact between the organizational climate And the stages of applying quality in the Iraqi environment (within the limits of the researchers knowledge), the researchers heptads to include these two variables in their research within in an effort to study the correlation and the impact between them. The study resulted in several conclusions most important of which are:
1. Validation of a significant correlation between the organization climate dimensions and the stages of applying quality circles on the level of the factory under research.
2. Validation of a significant impact of the organizational dimensions in the stages of applying quality circles on the level of the organizations under research.

The Impact of the Accounting Treatment for Borrowing Costs to the Informational Content of Financial Statements in Accordance with International Accounting Standard (23): Case Study of the Palestinian Telecommunications Company

Dr.Maher Dhargam; Bilal Al-A'bsey

TANMIYAT AL-RAFIDAIN, Volume 34, Issue 109, Pages 65-90
DOI: 10.33899/tanra.2012.161988


This research aims to investigate the International Accounting Standard the Twenty three (23) of Borrowing cost, according to the foundation of accounting treatment of the Borrowing cost to see the effect of changing the accounting treatment for borrowing costs to the informational content of financial statements. The study sought the impact of the transformation of the company to follow the treatment fundamental accounting benefits as and revenue expenditure, to the allowed alternative treatment as a capital expenditure. The results of the research revealed that the policy of capitalization, leading to a clear improvement in all financial statements during the construction period of the asset self-qualified, an increase number net profit and retained earnings and equity and total assets compared to an expense policy that interest revenue expenditure, backs and led to substantial differences with statistical significance between the financial statements resulting from the implementation of the policy revenue expenditure as an expense on the policy of holding interest allowance capitalist, for the benefit of that interest allowance capitalist, in turn, affect the decision-maker.
The research recommended that the implementation of the policy of the company capitalized cost of borrowing, because of their good results to show financial statements to better and more objective, and the company in case of the policy of capitalization of borrowing costs, the necessity to establish clear conditions for the adoption of this policy, and full disclosure of all the details of the policy of capitalization.


Risks Arising from the Public-Private Partnership Contracts: A Pilot Study in the Directorate of Roads and Bridges in Nineveh Province

Dr.Maan Almaadhedee; Aeman Al-Taee

TANMIYAT AL-RAFIDAIN, Volume 34, Issue 109, Pages 91-110
DOI: 10.33899/tanra.2012.161989

This research is targeted to stand on the situation of risks by public-private partnership contracts, and determine the perceptual level of risk by liable individuals in the field of research, then determine the span of variance in risk levels of these contracts. To achieve these objectives, the researchers tended to design questionnaire designed to test the validity of research hypotheses. The questionnaire was distributed to the employees in the Directorate of Roads and Bridges in Nineveh Province. When data collected, statistical tools of data analysis were used by researchers to access to the results then formulate number of conclusions. The main one is that there is a weakness in the perceptions of company risks, and the variance in the risk appearance. Furthermore, there is a weakness in the company capability in the risk management and weakness in the risk methods.


Market Orientation and its Role in the Application of Integrated Program in Managing Marketing Crises "Applied Study in the State Company for Drug Industries and Medical Appliances - Nineveh"

Dr.Najla Al-Murad; Dr.Walaa Al-Nuri

TANMIYAT AL-RAFIDAIN, Volume 34, Issue 109, Pages 111-126
DOI: 10.33899/tanra.2012.161990


The aim of this research is to recognize the conformity relationship and the nominal discrepancy between the two dimensions of research. This is represented by market orientation as an explaining dimension which is the most important source in dealing with the application of the integrated program for managing marketing crisis as a responding dimension. The two researchers endeavored to include these two dimensions in their research. To attain the aims of this research, The State Company for Drug Industry and Medical Appliances in Ninevah – Iraq has been selected as the research community. In order to execute this research, a questionnaire form has been designed, which was composed of (13) measurements to measure the two dimensions of the research. The allotment was (7) for measuring the dimension for market orientation and (6) measurements for the dimension of integrated program for managing marketing crisis. A total of (83) questionnaire forms were distributed to staff under research represented as follows: (general manager, managers of departments and sections, experts, and marketing employees). The research has supposed two hypotheses and was tested with Chi - square and Runs tests taken from the data collected from the questionnaire and the research has reached to some conclusions upon which suggestions of the research were presented.


The Role Of Macro-Economic Policies Affecting The Economic Stability In Turkey For The Period 1985-2010

Dr.Fawaz Al-Dlaimi; Abdullah AL-Sabaawe

TANMIYAT AL-RAFIDAIN, Volume 34, Issue 109, Pages 127-147
DOI: 10.33899/tanra.2012.161991


The states of environment are essential in achieving efficiency in the economy, increase of Economic Growth and Economic Welfare and the issue of stability that can be split into three economic targets specific: the growth of real output, full employment and prices stability. Perhaps these goals are interrelated and interdependent without full employment. The potential output in the economy will not be fully achieved also result in price fluctuations to the control of uncertainty and hinder economic growth. This study aims to clarify the relationship between some macroeconomic variables, in particular fiscal and monetary policies on the one hand the aim of achieving economic stability away from the external shocks that affect both aggregate supply and aggregate demand on the other for Turkish Economy for the period (1985-2010) and the stabilization policies are in, to control both inflation and unemployment to a certain extent to achieve the goal of reducing the inflation rate on an ongoing basis and to reduce the unemployment rate to normalize and minimize the effects of shocks caused by economic cycles.


Effect of Discretionary Accruals in the Cost of Capital: An application in a Sample of Registered Business Organizations in

Dr.Duaa Al-Hussaini; Harith Al-Dabbag

TANMIYAT AL-RAFIDAIN, Volume 34, Issue 109, Pages 148-167
DOI: 10.33899/tanra.2012.161992


The research involved a sample of (19) business organizations that are registered in Qatar Financial Markets. Healy model was employed to measure the discretionary accruals. Cost of capital was measured by the cost of equity and cost of debt. Capital Asset Pricing Model (CAPM) was used to measure the cost of equity and the ratio of the average interest to the average loans. These interests are paid in measuring the cost of the debt. Multiple regression analysis was used to identify the direct and indirect effects amongst the variables of the research. The research concluded that the discretionary accruals have a significant effect on the cost of capital of the sample, and that the investor takes the risk that is reflected on the average return that he endeavors to obtain into consideration. The discretionary accruals are directly related to the cost of equity and the cost of debt. Therefore, the recommendations are that the discretionary accruals are of a great importance for earnings management process approach. The research recommends that there must be new accounting standards that increase the disclosure of the financial reports and reduces cheating and manipulation with the accounting numbers and that consequently will results in achieving economic benefits represented by reducing the cost of capital.


Elements of Zakat and its Fundamentals of Assessment According to Accounting Viewpoint

Dr.Qasim Al-Hubaity; Harith Hamdoon

TANMIYAT AL-RAFIDAIN, Volume 34, Issue 109, Pages 168-187
DOI: 10.33899/tanra.2012.161993


Almsgiving is one of the five principles of Islam and is considered the financial part of worship cared upon by Islam from its beginning. It has been mentioned in the Glorious Qur'ān in more than one Aya and was detailed in more than one Prophetic Hadith. Almsgiving in Islam is characterized by supreme rules and many issues whose images and events greatly vary with the alteration of financial transactions, as well as the developments of the materialistic life; something which calls for concern in seeking the recent developments of this magnificent religious duty and manifesting its provisions. Almsgiving is the only principle among the five principles of Islam that can be developable and extensible and is opened for jurisprudence. That was the case among the scholars, the jurists and the Imams of doctrines which has gained its significance at the present time due to variation of finances and wealth, the disturbance of Muslims' issues and the breakdown or the suspension of the almsgiving totally or partially in certain countries. This has opened the doors widely for the scholars and the jurists to observe recent contemporary juristic issues in almsgiving and many of them have expressed

The Role of Businesses Processes Reengineering in Enhancing some of Production and Operations Decisions A Field study in General Company Factories for Ready Clothes Industry in Nineveh

Dr.Adel Al-Nima; Eman AL-Dabbag

TANMIYAT AL-RAFIDAIN, Volume 34, Issue 109, Pages 188-213
DOI: 10.33899/tanra.2012.161994

The current research represents an attempt to determine the relationships and effects among the businesses processes reengineering dimensions, production and operations decisions. In this study, these were considered in General Company Factories for Ready Clothes Industry in Ninevah through two frames; the theoretical frame included a literature about this subject, while the second frame included studying the current status of researched company's factories, generally the current study tries to answer the following questions:
- To what extent do the researched company's factories depend on businesses processes reengineering dimensions and how they can be arranged according to the importance and readiness? Which decisions of production and operations applied by the current study taken the priority in that factories?
- What is the nature of the relationship and the effect between the businesses processes reengineering dimensions and some of production and operations decisions in the researched company's factories?
To answer these questions, a hypothetic schedule were drawn to reflect the nature of relationships and effects between study's variables in the researched company's factories, a number of main and sub hypotheses were considered and tested using statistical data collected through a questionnaire, according to the description of study's variables, diagnosing them and testing the relationships among them, and according to its schedule a number of recommendations were made