Volume 35, Issue 114, Pages 9-28
The Islamic Banks is considered a modern from the point of view of its foundation because it has started at fifty years ago. These Banks worked according to the Islamic law. The Islamic Banking becomes a craft and its numbers are more than 500 Banks. The financial Banking studies expected that its assets reached to trillion $ till 2015. The Islamic Banking Started its action in a difficult conditions with unstable financial conditions which is presented with the financial crises and it was ended with the international financial crises for the years 2007-2009. At that period, we can notice the role and the capacity of the Islamic Banking contribution on the financial stability especially on the countries that its assets concentrated in. In order to cover the different aspects of the subject we had discuss it from different points which are concept of the financial Stability and its effect and results on the financial crises. The research leads to many conclusions and the most important one is that the Islamic Banking contribution on the financial stability just in the countries that its assets concentrated in.).
Volume 35, Issue 114, Pages 29-48
The concept of social capital is considered as one of the most important and dangerous concepts in the life of human societies. It is one of the basic concepts of civilization in terms of scientific importance, a methodology in terms of the way of thinking and one of the central concepts in terms of impact, so its outcomes are also serious in terms of the nature of the results achieved of the flow of its developmental and achievements.
The social capital has occupied its important position in the era of globalization, as result of the failure of development and efforts in the second half of last century , and its failure in bringing justice, to confirm its values as scientific effort to overcome economic worse of civilization development, growth and the unequal distribution of wealth. In addition, the capital fact emphasized on its ability to achieve creative interdependence between man (human) and religion and between state market and civil society institution because it represents a partnership relationship between the sons of this nation and the content of this relationship is a network of national organizations and institutions, that emphasizes on the motions and the consequences of the existence of this relation, such as scientific, ethical and cognitions aspects.
The importance of social capital lies in entering the social dimension in the creation of three ways from liberalism and socialism. Its the Islamic way in completing the economic and social development. As well as its importance lies in coherence between networks and strengthen its presence its road to peace and social balance and one of the forces that root, and the different kinds of competition. This research is based on 3 fundamental axes which are:
1.Cognitive dimension: which deals with the nature of Islamic concepts and method of composition as they presented in Holy Quran.
2. Scientific dimension: which deals with essential contents for the social capitals as presented in Holy Quran.
3. Economic social dimension: which deals with study of development role of economy and society for Islamic Bank as they present their ability to get benefit from the social capital.
Contributions of Ethical Behavior in the Limiting the Accounting practices of Creative accounting / Exploratory study in the Faculty of Management and Economics University of Mosul
Volume 35, Issue 114, Pages 49-70
The issue of ethics in general, and the accounting ethical behaviour in particular, occupy the forefront in the global, international, and Arabic arena . This issue has taken a considerable position in the international, political, economical, and social speeches due to unequal distribution of wealth among the various classes of society, the repercussions of the World Trade Organization, globalization, the use of information technology, and the contribution of all these largely to the lack of validity of relations among the parties of society establishing on interests. IFAC recognizes the responsibilities of accounting profession and its role in providing guidance ,achieving progression of these efforts and consistency . It believes in the need to establish international bases of ethical behavior for the professional accountants to be a base of establishing ethical requirements for the professional accountants with taking into consideration all basic objectives and principles for all of the professional accountants whether they are in the public service, industry, commerce, private sector, or education . The research aimed at measuring the response rates, degrees of consistency in the responses of the individuals of the researched organization, and then, defining the correlating relationship and effect between both variables of accounting ethical behavior and the practices of creative accounting in addition to recognize the importance of accounting ethics and their vital role in controlling the manipulation in the financial reports and the accounting lists ..49
Volume 35, Issue 114, Pages 71-86
The current study aims to test the role of expected and unexpected monetary policy in effecting the revenues of the financial stocks market, by using Box–Jenkins method (GARCH) model. The stability test were conducted on time series using graphical analysis and Augmented Dickey-Fuller (ADF) test to ensure the stability of time series and treating the instability, in order to reach a stabilized time series in each of mean or variance in building predicted time series of (GARCH, ARCH) model. which represents the expected monetary policy up to specify the test model of expected or unexpected monetary policy on the revenue market by using (VAR) model.
The results of the test showed the ineffectiveness of the expected and unexpected monetary policy on stocks market revenues for each of banking & insurance sector, as well as specifying the two policies effect in the stocks market for the industrial sector only in the short–term.
Impact of The Sectorial Concentration of Credit Risk in The Profitability and Capital of Commercial Banks An Applied Study on The Housing Bank of Jordan and The Jordan- Kuwait Bank
Volume 35, Issue 114, Pages 87-104
The concentration risk in the loan portfolio is one of the most important risks facing the management of the bank when granting loans and the resulting from the focus on dealing the bank with single borrower, or a particular economic sector, or certain geographic areas with sensitivity to economic factors, which expose the bank to significant losses.
Basel committee on banking supervision and the regulatory authorities concerned with this type of risk by identifying credit limit per client or the concentration in a particular activity. Also concentration with an increase of capital and enhanced its quality to increase the ability of the banks to bear losses during periods of cyclical economic fluctuations.
The study concluded a strong inverse relationship between the degree of sectorial concentration in the loan portfolio and profitability of the portfolio as well as a strong inverse relationship between the degree of sectorial concentration in the loan portfolio and the capital of commercial banks.
Volume 35, Issue 114, Pages 105-121
In the last two decades and after the collapse continued for many companies in developed countries as Enron and the company was born Com Telecom and other companies after the financial crises that began rocking economies of the world have increased the need to distinguish between acceptable behavior and unacceptable ones morally, especially the most important causes of crashes and financial crises due to the weakness of practitioners of the accounting profession and auditing ethics, especially since the Administration has always sought to influence the profits of companies to achieve the benefits of self through the manipulation of accounting policies, which affect the quality of accounting information disclosed in financial reports, and here comes the role of the auditor to comply with professional ethics and disclosure of methods of earnings management, as reflected in the credibility of financial reporting and the evacuation of his responsibility commitment to the third party role and importance of this research derives its importance from the importance of professional conduct.
The objective of this research illustrate the importance of commitment contains the professional standards of ethical behavior in reducing earnings management methods, which lead to the loss of credibility and reliability of the information contained in the accounting and financial reporting at the same time the importance of that in the evacuation of the responsibility to audit the third party.
The research on the premise that:
((The auditor's role is important in detecting earnings management techniques if they committed to the ethics of his profession and what is dictated by the norms and rules of professional conduct ))
Volume 35, Issue 114, Pages 122-135
In recent years there has been a growing awareness of the cities’ role as an impetus for innovation and regional economic growth in the world, and also there has been growing willingness to develop strategies for urban renewal and support. Efforts are being made to create attractive urban spaces and to improve the urban environment in order to attract investments, individuals and companies. As part of this attractive urban spaces there has been a focusing on the role of reputation and image of the city. The main aim of this research is to try to set a tools to change the bad image of MOSUL city has been built through the recent years . The research set some steps should follow in order to change that image and to show arise the brilliant side Mosul city as it is through all historical eras. .
Volume 35, Issue 114, Pages 136-153
The efficient market is the market that may achieve on efficient allocation to the available resources which ensure the direction of the in more profitable aspects.
In order to realize the efficient allocation of available financial sources, two criteria should be targeted as follows; efficient pricing and operating efficiency.
This study aims to measure the efficiency of the Damascus financial stock markets. This can be achieved through the estimation of market indicators samples of stock prices movement daily related to the whole listed companies. was to extract data were collected in time intervals between (22/6/2010 and 12/3/2012). it is worth noted that Damascus financial Stock Market is currently consisted of 5 main sectors represented by the listed companies; these one (services, industry, banking, endurances, agricultures. The companies are distributed in other private sectors, significant difference (sig=0
الأسواق المالیة، أسعار الأسهم، کفاءة التشغیل، الفرص الاستثماریة
The Role of Lean Marketing Dimensions To Support Marketing Efficiency, Case Study in Asia Cell Telecom Company in Ninevah
Volume 35, Issue 114, Pages 154-170
This Study aims to identify the lean Marketing dimensions adopted in Asia cell Company in Ninevah , and its vote to support Marketing efficiency. In order to accomplish the objectives of the study, a hypothetical model was constructed to expain the relations between lean marketing Dimensions and marketing efficiency .Questionnaires were adopted in this study to recognize opinions of the study sample which distributed (40) questionnaires to the company's employees .It studied the influence and relation between the study variables . On the light of this test , a number of conclusions were drawn such as the company concerned with marketing efficiency as a basic element for marketing success. Therefore, it adopted creative opinions in marketing activities and also submitted a number of propositions suitable..
The Effect of The Development of Foreign Trade in the Economic Growth of The South and East Asian Countries for the period 1990 - 2011
Volume 35, Issue 114, Pages 171-193
The foreign trade is considered the base engine of economic growth. It contributes in the exports and imports of capital and intermediate goods effectively in the economic activity and highlights the importance of these goods as the base engine for economic growth, as well as for their positive impact in the production process in the domestic market. It is however characterized by the Southern and Eastern Asia openness towards the outside world. Those countries positively affect the investment and capital accumulation due to the imports of capital goods, which consequently contribute directly and indirectly to the economic growth. The importance of research sought the foreign trade with a clear impact of the economic growth in GDP, the objective of this research is almost to identify the role and status of foreign trade in the economic growth of the South and East Asian countries for the period 1990 - 2011 using the method quantitative to see the size and position of this role. It is hypothesized that the foreign trade positive impact is evident in the economic growth of these countries. In order to reach the goal of research and test the hypothesis, a descriptive analysis was relied and quantitative knowledge and the role of information tabulating according to official sources, both published by the World Bank and IMF and statistical tables issued by the countries of the south and east Asia. .
Strategies of Economic Openness for Maghreb Countries under the New Regime of Global Trade: An Empirical Study for the Economies of: Algeria, Libya, and Tunisia
Volume 35, Issue 114, Pages 194-213
This paper presents an analytic study of the economies of many countries of the Maghreb, through formulation of the economic relations, and construction of an experimental model. The study conducted an empirical use of the model to estimate and analyze of the impact of the economic activity performance of these countries, measured by GDP, as well as many relevant macroeconomic variables. Also, the work proceeded to predict the trends of future economic growth, especially in the context of taking into account the overall their affiliation to the World Trade Organization (WTO). Results of quantitative analysis led to a result, that the solo financial liberalization of those economies - being studied - did not leave a positive and significant impact on GDP, while the positive impact was found on the collective level of those States. Thus, the handle in the form of merger of financial institutions and of their markets would lead to achieving economic advantages in the field of competition in the global financial markets. In addition, That handle will lead to strengthen their negotiating positions, for each of them, in the context of contributing to decisions formulation of the WTO, in order to achieve tangible economic returns, and then to a real integration in the multilateral trading system..
The Reality of New Updated Technology Application in The Curriculum According to Total Quality Management Indicators
Volume 35, Issue 114, Pages 214-230
The vocational institutions interest appeared in the total quality management through the educational approach including technical aspect. The study aimed to visualize the students perspectives for the main benefits of formative technology through special questionnaire form conducted for the final stages of both KIRKUK Technical Institute and College from the period of 1/12/ 2011 till 1/5/2012 .
Data collected and analyzed statistically and it was found that majority of students preferred formative technology learning because of time consuming reasons (16- 88%) and most of them agreed with application of this technology in teaching field for communication improvement and strengthen the scientific qualification (93%).The research concluded that informative technology have a good approach in teaching aspect to gain a better future results and it recommended that establishment of strong scientific back ground for good quality of life .
The Role of Customer Relationship Management in Enhancing Customer’s loyalty: An Exploratory Study of Worker Sample in Number of domestic Banks in the City of Mosul
Volume 35, Issue 114, Pages 231-248
The current research aims to explain the role of customer relationship management in enhancing the customer's loyalty and because of the importance of the two dimensions. It should be adopted by organizations ,especially those who providing services in order to achieve customer's satisfaction .So ,the research adopted the subject of customer relationship in the field study considering an explained variable represented by (process, technical ,people) ,and customer's loyalty as a responsive variable. The researchers were assume a hypothetical plan for the research that reflects the nature of relation and effect between the customer relationship management and its loyalty .The researchers put some of main hypothesis which tested by using (SPSS.11) software for the data collection from the questionnaire that gained from some of private banks employee and mangers .The research found some conclusions ,the most important one is : There is a significant correlation and effect between costumer's relationship marketing and customer's loyalty.
Quality Measurement of Electronic Products under the Spreading of Information and Communication Technology, A Pilot Study on Sample of Software Consumers In Mosul
Volume 35, Issue 114, Pages 264-279
The electronic software, data, and electronic files consider as electronic products and used daily from whom working on computers and their accessories, in private and government corporations as well as school, institutes, and factories, and so on.
Operating computers and other electronic devices require a group of applications and operation programs to do the business and everyday work such as printing, accounting, designing, and also reading, writing, browsing websites and entertainment, all of that required electronic products. Downing the costs of computes and their accessories, also the cost of accessing internet to become less and less, rather than the amount of users whom have methods to access internet will become larger and larger. User usually needs a group of various electronic products. This research discusses the criteria of measuring those new products in Mosul City, and concluded a number of results that most of people use product produces by Microsoft, apple and Google companies, because they have high quality according to sample opinion
Testing a Dillon and McLean as a Developed Model to Measure Management Information System Success Pilot Study for a Worker Opinions in the Ministry of Higher Education and Scientific Research
Volume 35, Issue 114, Pages 249-263
The search highlights on the fundamental task of Management Information Systems, namely the success of Management Information System, by addressing the model for the success of Management Information; the model of Dillon and McLean, working on the development of this model in light of the variables that researchers believe that it supplies essential for the development of this model, has tested the model developer on a number of organizations in the City of Mosul by standing on the opinions of individual respondents, who are (60) individuals, were verified hypotheses developed by researchers in the light of the analysis of data and information collected and analyzed using a statistical program (SPSS). The research found a number of conclusions and foremost of which is that the success of information systems or failure do not stand at the borders of the system or not, but should be taken into account the effective use of available resources in this system as a condition of the rule on this success as well, and based on the conclusions that been reached to develop a set of proposals; the most important departments need to recognize that the development of information systems which does not mean excessive spending and the acquisition of various technologies, as it should mean the development of regulations as to meet the needs of users at low cost..
Volume 35, Issue 114, Pages 9-31
Iraq seeks to obtain membership of the WTO to build economic relations with the world's countries that are economically and commercially developed as well as members of WTO.
The research aims to study the economic effects resulted from Iraq's entry in the World Trade Organization (WTO) and to analyze and discuss the option of Iraq's accession to the WTO and its positive and negative impacts on the overall economic activities.
The study results showed that 63 % of respondents prefer Iraq's accession to the organization including 47% saw the need to join at the present time, while 53% of them prefer Iraq's accession to the WTO when Iraq becomes eligible for that, while 37% of them did not endorse Iraq's accession under any situation. The study concluded that there is a need for Iraq's accession to WTO for restructuring its economy to achieve all the desired goals of accession and gaining the advantages that develop its exports and to reduce its dependence on oil as a means of building its economy. The study recommended for further studies to detect the main impact of entry of Iraq's economy to the WTO.
Volume 35, Issue 114, Pages 32-47
This paper examines the Life Cycle Hypothesis in the light of the Asian experience during the period 1970-2009 using the dynamic panel analysis. Over this period, rates of private sector in these economies have risen steadily and are presently among the highest in the world. Several conclusions emerge clearly from the estimation results: private saving rates rises with the rate of growth of GDP and disposable income. Demographic factor (dependency ratio) is an important determinant of private saving rates, an increase in dependency ratio, will be offset by a decline in the proportion of those under the age of 15-65. Therefore, the net effect could be negative. .