Volume 34, Issue 108, Summer 2012, Page 9-272

Ergonomic Requirements According to the Philosophy of Lean Manufacturing: A Pilot Study in Workshops of the Sate Company of Domestic Furniture Manufacture in Ninevah Governorate

Dr.Thaer Al - Samman; Bashar Al - Sammak

TANMIYAT AL-RAFIDAIN, 2012, Volume 34, Issue 108, Pages 9-29
DOI: 10.33899/tanra.2012.162009


The current research aims to explain ergonomics effect in reducing the work risk according to lean manufacturing requirements. The preparation of requirements (total production maintenance, continuous improvement, rapid setup /quick changeover, just in time, cellar manufacturing, total quality management) to ensure the necessary requirements of reducing work risk have been taken into account. The research model was built on the research idea based on that the ergonomics has a big influence on the Lean manufacturing. This measures the effect and a correlation between the requirements of Ergonomics and Lean manufacturing. Finally, the research concludes to some findings and recommendations focus on the Ergonomics uses that help the manufacturing and National Company of domestic furniture to maintain the healthy safe environment, the international safety and decrease the work accidents and the professional diseases

Estimation life expectancy in Gaza Strip using Brass growth balance method

Dr.Abdalla AL-HABIL

TANMIYAT AL-RAFIDAIN, 2012, Volume 34, Issue 108, Pages 9-32
DOI: 10.33899/tanra.2012.162010

Life expectancy is an important de‌mographic indicator that is used for comparison between differ‌ent population groups. A life table is designed mainly to measure a life expectation. Incompleteness of death registration is causing a problem to estimate the life expectancy.
In this paper, we estimated the life expectancy for Gaza strip using population and mortality data from the Ministry of Health. Estimation of the corrected life expectancy in Gaza strip was conducted by correcting the incompleteness of death registration by Brass growth balance method. By using Brass growth balance method the uncertainty interval was much smaller than that computed without correcting underreporting. The estimate of life expectancy at birth for the total population of Gaza strip in 2006 is about 1.41 year higher than the estimation when correcting underreporting with Brass growth balance method. It is about 2.2 year higher for males and only 0.35 year for females. It is found that this difference is statistically significant for males and both sexes only.

Using Information Network and Communication Technology in Supporting Tax Information System (Quotations): A Proposed Study for Application on Tax Directory of Erbil, Companies Department 1, 2)

Ahmed Khalil

TANMIYAT AL-RAFIDAIN, 2012, Volume 34, Issue 108, Pages 31-53
DOI: 10.33899/tanra.2012.162011


The emergence of information and communication networks and new perspectives opened by this technology to the world, increase the knowledge and the speed of development in all field. This research attempts to draw the attention to the areas to take advantage of the IT networks and communications in one of the most important sectors of the state, taxation departments, specifically in the areas of inventory charge and collect information on the activities of mandate. The process of collecting information (quotes) on the activities of mandate is however the first step. The task in the process of settling accounts tax may affect the process of settling accounts tax on the principles and rules of sound science. Thus, this may raise the level of service to both sides of the process (tax departments - in charge). The weakness in this process caused a lot of problems at the present time due to the lack of a focal process on the basis of stable and sound. The methods of reliance in valuation and assessment are usually based on inaccurate information and inappropriate character. This consequently causes turn to the lack of justice in taxation and the sense of non charge payment of tax evasion and an attempt to pay, which affect the final outcome on the economy of the State

Performance Mechanisms of Developing Internal Audit according to Financial Crises: Field Study

Dr.Wael Abdul-Wahab

TANMIYAT AL-RAFIDAIN, 2012, Volume 34, Issue 108, Pages 54-88
DOI: 10.33899/tanra.2012.162012

Financial crisis had a huge effect on economic activities and caused enormous losses, the failure on risk management systems at enterprises has played an essential role in creating this crisis. According to internal audit standard 2110-A1, the internal auditor should evaluate the effectiveness of risk management systems, but IA function failed to play this role. So the researcher has studied the most important criticisms that are extremely related to IA function towards financial crisis and the positive reactions for such crisis on IA function. In addition, the researcher has prepared a statistical field study for testing the theoretical hypotheses. The researcher pointed out a number of crucial outcomes of this study, these outcomes include: there are several defects of the role of IA Function in dealing with financial crisis, there is a positive effect of financial crisis on achieving the effectiveness of IA role, and there are a number of performance derivers for maximizing the effectual role of IA function, which will contribute to eliminate or reduce the expectation gap of IA function.


The Role of Information and Communication Technology in Reinforcement of Personal Entrepreneur A Pilot study for Opinion of A Sample of Industrial Organizations Managers in Mosul Province

Rabee Zaker

TANMIYAT AL-RAFIDAIN, 2012, Volume 34, Issue 108, Pages 89-107
DOI: 10.33899/tanra.2012.162013


In today's world and the most in the business world are the information and communications technology (ICT) is one of the most important pillars of development organizations. Their survival is especially stood in light of today's environment of rapidly changing. The organizations must deal with a large amount of information which needs to speed access and use in different jobs. On the other hand, the characteristics of the environment make it mandatory for managers for pioneering characteristics and the qualities of entrepreneurial to enable them to lead their organizations successfully. The current research aims to clarify the role of ICT in promoting some of the characteristics of entrepreneurial such as personal creativity, initiative, opportunities, and vision. It has to formulate a set of hypotheses were important entity to correlate the effect of information communication technology and some personal characteristics of entrepreneur. A questionnaire has been prepared, and data collection was adopted, statistical program (SPSS) in analyzing such data has been reached to a set of conclusions which emphasized the role of information communication technology in promoting some of the characteristics of personal entrepreneurial, as well as providing some appropriate recommendations in this area.

Social Responsibility at the Industrial Companies Working in Aleppo A Field Study on a Sample of Managers

Dr.Mohammed Al-Khashroom; Abdul Rahman Al-Jamoos; Dr.Amira Abido

TANMIYAT AL-RAFIDAIN, 2012, Volume 34, Issue 108, Pages 108-131
DOI: 10.33899/tanra.2012.162014


This research aims to measure adoption of dimensions of Corporate Social Responsibility CSR (ethical, legal, environmental, economic, and Discretionary), applied on the working industrial companies in Aleppo. To these aims, a survey has been conducted, designed and distributed to (120) companies, they were selected by soft sample type and by using (SPSS.18.0) to find coefficient of Cronbach's Alpha, Frequencies, percentage, and One-Way ANOVA, as well as T - Test. The results of data collection consisted of 104 companies have shown that there are differences between industrial companies in exercise CSR, according to Industry, as well as according to company's age. However, there are no differences between industrial companies in exercise CSR, according to degree classification. Also, there are no discrepancies between companies that studied and leading companies in practice CSR.

The Role of Emotional Intelligence in Managing Work Teams Conflict A Study For Opinions of Sample of Lecturer Members in Research Centers in Mosul University

Reem Al Jameel

TANMIYAT AL-RAFIDAIN, 2012, Volume 34, Issue 108, Pages 132-151
DOI: 10.33899/tanra.2012.162015

The emotional intelligence is however linked with managing emotions and the capabilities of the individual to control and govern his emotions. The ability to treat circumstances and psychological factors surrounded his/her relationships with others, in order to have an effect on them. The target to gain the satisfaction of others is to consent the cooperation and present the best implementation. It is regarded as one of the administrative concepts that have received attention of many researchers and thinkers because it has a positive impact in managing the conflict among work teams in the future. The facing of two or more groups leads to the reinforcement or the support of organizational implementation. On this concept, the research aimed to explain the nature of the relationship of keeping aside or the exclusion of the emotional intelligence in managing the conflict among work teams through the adoption of a method to find the correlation and effect of keeping aside or the exclusion of the emotional intelligence in managing the conflict among work teams. The researcher has chosen the society of members of the teaching faculty at the research centers at the University of Mosul, because concepts that have received attention of many researchers and thinkers because it has a positive impact in managing the conflict among work teams in the future. The facing of two or more groups leads to the reinforcement or the support of organizational implementation. On this basis, the research aimed to explain the nature of the relationship of keeping aside or the exclusion of the emotional intelligence in managing the conflict among work teams
ً .

The Effect of Training and Development the Human Resources that Working in Tourism Sector on Tourism Development in Syria

Mohammed Ahmed

TANMIYAT AL-RAFIDAIN, 2012, Volume 34, Issue 108, Pages 152-163
DOI: 10.33899/tanra.2012.162016


The interest in Human Resources working in the tourism sector through education and training have positive effects on the achievement of the quality of tourism services, and to achieve this competitive sector, and development. The future development of tourism in Syria mainly depends on the efficient and effective education and training, tourism and hotel. On this basis, qualifications of human knowledge and professional skills are needed to meet the requirements of the tourism market, and this is the basis for developing this important economic sector.

The Role of Employees Empowerment to Support the Continuous Improvement Aims: A Filed Study in the Industrial State Company for Drugs and Medicals Applicances Nineveh

Dr.Adel Al-Neama; Amal Suliman

TANMIYAT AL-RAFIDAIN, 2012, Volume 34, Issue 108, Pages 164-187
DOI: 10.33899/tanra.2012.162017


The industrial organizations face competition challenges that have been posited in a research mechanism in practice to enhance the human factors. This can be shared through determining policies and decisions making because of its potential capabilities that plays effective roll in this field if invested by the organization management. The empowerment of employee considered as cotemporary introduction which expand a new field for employees to share in treating organization problems and enhanced its competition site. According to this image, this research concerns to clear the use of the employees empowerment in continuous improvement in all organization activities through a field study on State Company for Drugs and medical Appliances in Nenivah by using a questioner for a sample of employees in the company. The research concluded that there are relationships and impacts between the human empowerment and continuous improvement aims, and also drawn some suggested urging the company management to increase the employees shearing zone in its deferent practices.

The Role of Strategic Accounting Management in Supporting the Competative Advantage in the State Company of Mine Industries (Burda)

Dr.Khalid Al-Kutainy

TANMIYAT AL-RAFIDAIN, 2012, Volume 34, Issue 108, Pages 188-221
DOI: 10.33899/tanra.2012.162018


The proliferation of free trade between states and environmental changes, successive, the goal of improving the performance of the enterprise and maintaining and strengthening its competitiveness in light of the intense competition of the vital goals that takes up so much of the thinking management of the enterprise, so the face of these developments, it became the accounting need to use the methods of strategic management force as a basis to strengthen their competitiveness, a study has been applied to the Company for Metallurgical Industries. The survey has a range of results, notably, the role of accounting and strategic management in strengthening the competitive advantage, and the impact of management accounting strategy in the activation of the strategic role of accounting, as well as a reflection of the methods of strategic management on the role of accounting in strengthening the competitiveness of the facility, but the most important recommendations made by the study, it can be summarized the need to provide the appropriate conditions in the company under consideration for the application of methods of strategic management in accounting methods that fit with the modern manufacturing and strategic policies in accounting and the importance of the company under consideration by subjecting employees to training courses to develop their skills and experience.


Is the Accounting Principles and Concepts or Rules and Regulations: An International Perspective

Dr.Qasim Al-Hubaity; Dr. Mahir Al-Shaman

TANMIYAT AL-RAFIDAIN, 2012, Volume 34, Issue 108, Pages 222-237
DOI: 10.33899/tanra.2012.162019


Accounting in historical development over the ages and places has accumulated many experiences and ideas that have became a knowledge base. The accounting practices have related and the some principles and concepts have also emerged. The advantages of these items have been proved. Recently, the ideas and principles have transferred into rules and bases that made the accounting situation as a vein tool by aspects to adapt with it suitably. This research tries to discuss the accounting according to rules and bases. The research concluded to a group of positive results.


The Effect Of An Approach Dependence Reengineering Production Processes Eith Application In The National Company For Furnishing Industries In Ninevah City

Dr.Salih Al-Shaabani; Alaa Thabit

TANMIYAT AL-RAFIDAIN, 2012, Volume 34, Issue 108, Pages 238-272
DOI: 10.33899/tanra.2012.162020

The world has witnessed significant developments in the field of technical and information and as a result increasing the competition gap between the companies which have taken many areas including cost, quality and time, flexibility, customer and creativity and innovation, service and environment, which brought many companies to develop methods used in their production processes, in order to access the product of high quality and low cost. The re-engineering production processes, modern management techniques are adopted by companies to achieve competitive advantages, enabling them to reduce production costs and improve product quality and quick work and keep up with developments. In an accounting perspective, it is necessary to search for its role in reducing the costs sought by the companies, in line with the development of science. The researchers envisaged to apply this method to the Iraqi production companies, as most public companies in Nineveh lost and suffer low sales and high mandated productivity. The Company of National Furniture Industries in Nineveh, has been selected as one of the most important companies facing this problem, as well as to compete with foreign products of its products as a result of opening the Iraqi market to the rest of the world markets in competitive prices, which led to large losses.