Volume 34, Issue 107, Winter 2012, Page 9-185

Judicial Accountants and their Applicability in Iraq

Miqdad Al-jalili

TANMIYAT AL-RAFIDAIN, 2012, Volume 34, Issue 107, Pages 9-21
DOI: 10.33899/tanra.2012.162021


Several attempts have been appeared in the literature to develop accountancy and accounting information. One of the most recognized ones are those which called upon the interception between accounting and law on the one hand and the legal requirements of accounting information on the other. Accordingly in some advanced countries, suggestions have been demonstrated since 1982 on the need to judicial accounting services, and this concept may differ from legal accounting and from the external audition practiced by official and governmental aspects or offices of auditors and accountants in private, the judicial reports output accounting guide judges in sentencing the right disputing parties on financial issues. The research problem has been started on the basis that judicial accounting may require a group of multiple experiences because it covers a wide range of specialties, which include the words of investigations, judicial information technology, support the legal cases and disputes settlements. This however requires skilful accountant, so the nature of work needs knowledge and good understanding to the legal procedures and methods of investigation. Despite the fact of this privacy, we may find the developing skills provided to accountants in Arab countries in general and Iraq in particular is unable to keep coming with the real requirements of judicial accountants to work. This achieve this goal, the research has been divided into seven parts; the first treated the concept of judicial accountancy, the second part treated the history of judicial accountancy, the third viewed the aspects of applications, forth covered the qualifications of judicial accountant, fifth discussed the difference between judicial accountancy audition, fraud revision and cheating. Sixth one discussed the methods of judicial accounting to limit the cheating in financial reports. The seventh was dedicated to judicial accounting and Iraq environment. Finally, some recommendations and conclusions were suggested

Relationship Marketing and its Role in Enhancing Customer’s Satisfaction: A Study of a Sample of Hotel Organizations in the City of Duhok

Dr.Najlah Mohammed; Omar Mohammed

TANMIYAT AL-RAFIDAIN, 2012, Volume 34, Issue 107, Pages 22-47
DOI: 10.33899/tanra.2012.162022


The study sought to explain the role of relationship marketing in enhancing the customer’s satisfaction. As for the concept of relationship marketing has a vital role, it should be adopted by organizations, especially those into providing services in order to gain customer’s satisfaction by these organizations. So, it is considered the main fulcrum of any organization to provide services that meet the customer’s needs. Thus, the study adopted the subject of relationship marketing in the field study considering it as a variable explained by (trust, reciprocity, shared values, communication, empathy, and bonds) and the variable of customer’s satisfaction explained as a reactive variable. A hypothetical model was devised reflecting the correlation and impact between relationship; marketing on the one hand and customer’s satisfaction on the other. The model resulted in a number of main hypotheses that were tested using statistical software after collecting the required data using a questionnaire distributed to the investigated individuals in the sample organizations including (workers and customers). The study reached a number of conclusions and the most important of them are; significant correlation and impact exists between relationships marketing in on enhancing customer’s satisfaction while no significant influence of bonds exists on customer's satisfaction.

Use of Hedge Accounting in Financial Risk Management in Business Enterprises

Dr.Maher Al-Shmam

TANMIYAT AL-RAFIDAIN, 2012, Volume 34, Issue 107, Pages 48-63
DOI: 10.33899/tanra.2012.162023


Business world is however recognized by several risks, which has become characteristic of economic life in all countries of the world. The success or failure of almost business enterprises depends on their ability to avoid those risks by management. So, it is necessary to find the relevant means through risk management, including financial risk management. Hedge accounting is thus one of the means resorted to by business enterprises to manage the risk of financial, and therefore this research discusses the financial risk management in the light of the methods of hedge accounting. Research has concluded essentially to the effect that the use of tools of hedge accounting have allowed business enterprises to be reduce the financial risk.

Cleaner Production a Work Approach to Decrease Industrial Pollution Application on National Company for Furniture Industry in Mosul

Dr .Adel Al-Nema; Wijdan Hammody

TANMIYAT AL-RAFIDAIN, 2012, Volume 34, Issue 107, Pages 64-83
DOI: 10.33899/tanra.2012.162024

The problem of environment protection has been attracted by the governments and peoples’ interest. This is due to the increasing environmental deterioration, because the raise of some phenomena such as global warming, green-house effect, desertification and the damage of ozone. The modern studies have recently proved that the industrial organizations have magnificent contribution in this matter, as a result of remnants pollutions have been left, and consequently the organizations became the most accused aspect against this issue. This situation motivated these organizations to find effective mechanisms to resist the industrial pollutions. The cleaner production technique is on the head of these mechanisms as preventive approach agents the risks of pollution throughout the production life cycle. The present study is an evaluative initiation to the level of application in one of the industrial company in Iraq. The study contains questionnaire given to a sample of technical and administrative leader. After the analysis of their replay, some conclusions were drawn and also some suggestions were presented to the company, with the full details in the research. .

Relation between Investment Activity in Capitals Market and Economic Growth Rate in Selection Arabic Countries (1982-2008)

Dina Omar

TANMIYAT AL-RAFIDAIN, 2012, Volume 34, Issue 107, Pages 84-101
DOI: 10.33899/tanra.2012.162025

The research aims to explain the relationship between investment activity in capitals market and economic growth rate in selected Arab countries. This was done by using method of least squares two stages to test and determine the direction of the relationship between two variables. The effects have shown that causative relationship of directions between investment activity in capitals market and economic growth by using many tools as financial and monetary policies, inflation rate, interest rate, exchange rate, gross domestic product, according to effect testing .The causative one concludes that changes in economic growth may participate to explain the investment activity of capitals markets. It also changes the investment activity in capitals market and participates to explain the economic growth. For this reason, it is expected that investment activity in capitals market in Arab countries (1982 - 2008) with opening the expected capitals market and local capitals. The resumption of expected capitals market, reactivity of local capitals to invest financially inside, increasing the foreign investments have the essential role in economic growth. .

Expert System Design to Determine Reject or Accept Drug Production

Dr. Thaeir Al Samman; Noor Al Safoo

TANMIYAT AL-RAFIDAIN, 2012, Volume 34, Issue 107, Pages 102-125
DOI: 10.33899/tanra.2012.162026


The expert system is regarded one of the sophisticated systems, since it highly depends on knowledge and expertise. So, it should be adapted to an extent greater than it exists nowadays and know the magnificent and essential role. This practice should also be known to determine and select the type of strategy adopted by the company within the frame of knowledge and internal expertise. An expert system of tablet laboratory tests has been designed in html using programming package Front Page and Java Script to decrease the time and efforts to make sure of the results of the test of each drug type. On the light of that test, a decision will be made to reject or accept the drug production. The importance of these programs is to facilitate and fast treatment with laboratory test, because of many inspections to each drug and the same range of each test may cause the test result very difficult and necessary to return to the record. This contains the right range of inspection of each drug. The study reached to number of the important conclusions; the researchers submitted a number of suggestions that go with these conclusions.

Application of Intervention Model on the Time Series of Wheat International Price

Dr .Safaa AL-Saffawi; Adel AL-AZZawi

TANMIYAT AL-RAFIDAIN, 2012, Volume 34, Issue 107, Pages 126-140
DOI: 10.33899/tanra.2012.162027

Many phenomena – in different fields – involve exceptional events that affect the response variable. As it is known, the intervention model is a special case of the transfer function model. The study involves two main aspects; first, theoretical aspect includes fundamental concepts of time series, in addition to the theoretical basis concerning the intervention. Second, the practical aspect represents the real image and clear vision of the economic crises. They are represented by the exceptional interventions and the external events of wheat prices. There is also no auto correlation among the values of the error series. This study concludes that the optimal model begin with determination of the length of the series and the interaction trace in it, and determine the function order through using the concepts of the transformation function especially the original series

Organizational Change and its Impact in Creating a Conflict Organizational:

Dr.Sarmad Saleh الدکتور سرمد; Dr.Ali Al Hafiz

TANMIYAT AL-RAFIDAIN, 2012, Volume 34, Issue 107, Pages 141-159
DOI: 10.33899/tanra.2012.162028

Change concept is related to the organizational behavior. It is the basis of change to understand the individual and the collective behavior, to try and modify this behavior; this serves the organization's goals. The principal objective of change is the attempt to make positive changes in the employees' behavior. Individual's conflict can be varied according to the suffering and conflicts faced as a result of his relationships with others or as a result of the administrative systems treated. An individual may also confront conflicts with the outside environment, as a result of the consequences of various social and environmental organizations. The Individual deals with these different levels of conflicts and may generate different impacts on the individual himself and on the organization. This research aims at recognizing the effect of change on the potentiality of the emergence of organizational conflict and the suitable conditions to manage it, such that serves a successful change process and orienting conflicts towards positive directions in favor of the organization's advancement and growth. The study found a number of conclusions; most notably, the processes of change in parts of the organization, and the organization as a whole processes characterized by continuity, since the lack of change in organizations leads to a decline in organizations and collapse. The conclusions reached a number of proposals, each change organizers are accompanied by the conflict and this conflict in turn leads to the need to a change to end the conflict. This indicates that the existence of overlap should not be overlooked ensure maximum benefit from the change, as well as directing the conflict a way to promote positive change. .

Rainfall Levels and their Impact on Wheat Productivity: A Comparative Study between Rainfall Assured and Semi-Assured Regions in Nineveh

Emad AL-Najafee; Emaan Rashad

TANMIYAT AL-RAFIDAIN, 2012, Volume 34, Issue 107, Pages 160-170
DOI: 10.33899/tanra.2012.162029

The study aims at evaluating the impact of precipitation variance on the productivity of wheat in Nineveh under various rainfall levels during the wheat planting season 2008 - 2009. Large areas of land in this region depend on rain for their irrigation and thus affecting the income of a large number of farmers. The standard of living of those farmers approaches poverty during the dry seasons. This means that there is no strong correlation between the average rainfall and the production of wheat but between the distribution of rainfall patterns and the production a fact assured by the statistical distribution. The increase of rainfall in the lands which are classified as rainfall assured by 1% will lead to the increase in production by 29% while in the same level of increase the productivity will increase by 35% and 55% respectively under a statistical significant accepted level, while the variances in semi-assured land were not significant. Thus, the land use, for this purpose, must rely solely on rainfall, especially in the lands that are classified as rainfall assured, but complementary irrigation must also be used and in this case will increase the productivity per unit of land planted with wheat and may increase the well beings of these lands. .

The Production Determinants in Some Small Scale Polluting in Condition of Sustainable Development a Case Study in Ninevah Governorate

Dr.Ayad Al-Jalaby; Faris Naif

TANMIYAT AL-RAFIDAIN, 2012, Volume 34, Issue 107, Pages 171-185
DOI: 10.33899/tanra.2012.162030

Small - scale industries has been of high degree of attention, because of its contribution to achieve high value-added. They are the driving forces of creativity and innovation in the various branches of production. The ideas of this research were away from the reference studies of past and modern, despite its focus on the side of the reality of small-scale industries polluting in Nineveh. The possible sustainability criteria by establishing the foundations of cleaner production are the link between the main dimensions of sustainable development represented by the relationship between economic, social and environmental. The theoretical and analytical work for this study is to focus on achieving the standards that will achieve sustainable development and the advancement of industry, stone and gypsum in Nineveh to go beyond the failures and policies to ensure future success and the achievement of economic goals.