Volume 35, Issue 111, Winter 2013, Page 9-250


The Impact of Accounting Information Systems in Reducing the Cost of Hotel Service- Field study in the Syrian Environment

Dr.Abdul Humaidan; Mohammed Soda

TANMIYAT AL-RAFIDAIN, Volume 35, Issue 111, Pages 9-26
DOI: 10.33899/tanra.2013.162109

Tourism industry in the recent years has occupied a wide broad standing in the economics of many years, especially those that lack other economical elements. It is of a significant importance in creating invest mental opportunities away from industrial and economical clusters, and the success of the hotel facilities that are part of basic and important for the tourism organizations, it depends on how much is available in their integrated information that provide it with the accounting information systems that are used in hotels. It also highlights the role of this system in reducing the cost of hotel service. The research has included a study case on the hotel establishments operating in Aleppo; the Syrian City. This was through the adoption of a personal interview with the individuals working in the financial section and analyzed the responds in order to identify the strengths and weaknesses of the used accounting information system. The research has come to several conclusions including:
• The inability of accounting information system used in most hotels facilities – research community - to control the cost of hotel services within acceptable or planned limits.
• There is a shortage of qualified financial personnel to work in the hotel facilities - research community.
• There is a statistically significant effect of the accounting information system to reduce the cost of hotel service.

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Effect of Transformational Leadership and Information Systems Existence in Knowledge Acquisition Process

PhD Hassan Mashreke; PhD Yaser ALmosa; Abdulkarim ALhamoud

TANMIYAT AL-RAFIDAIN, Volume 35, Issue 111, Pages 27-46
DOI: 10.33899/tanra.2013.162110

Acquisition knowledge is the important process of knowledge management, because it enables banks to access the knowledge and document it and make it available for all. So, when banks continue in acquisition knowledge, they make it convoyed to the recent evolutions in its work environment, as a result, banks get continuous competitive advantage. So, this search deals with the effect of transformational leadership and Information Systems existence in knowledge acquisition process which happening in the banks, where can defining both transformational leadership and information systems as independent variables, which have role in motivate the individuals in the banks to continue in knowledge acquisition. This search studies the following independent factors; transformational leadership and information systems. The dependent variable is knowledge acquisition process in the banks. To achieve research goals, researchers have done exploration study on opinions of sample from employees at the general managements of Syrian Governmental Banks in Damascus capital. To this end, questionnaire was designed and distributed to (130) employees at these managements. They have been selected by random sample from research society. They are consisted of general managers, their assistants and the central managers and departments' bosses. The descriptive statistics and (T - Student) coefficient were conducted to test hypotheses and regression analysis of a package of statistical programs (SPSS.ver15). The research found effect relationship between both transformational leadership and information systems and knowledge acquisition in banks.
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Estimation of Operational Risks using Internal Measurement Method:

PhD Ilyas Al-Hamdooni; Ammar Ahmed

TANMIYAT AL-RAFIDAIN, Volume 35, Issue 111, Pages 47-63
DOI: 10.33899/tanra.2013.162111

The present study tackled the management and measurement of the operational risks in the Saudi Banks, as they are the most developed banks on the regional level and which apply the resolutions of Basil Committee for Banking Control concerning credit and market’s risks. Hopefully, the Saudi Banks will apply the operational risks’ management and measurement. The study, in its theoretical aspect, has sought to shed light on the nature and the types of the operational risks as well as its measurement approach. Furthermore, in the applied aspect, capital allotted to confront the operational losses for each Saudi –French and Al-Jazeera Banks that has been counted and showed whether they have abided the resolutions of Basil Committee for Banking Control via capital designated for confronting operational losses. In order to apply the research hypothesis, Monte Carlo simulation has been applied on the database of U.S Banks collected in WebPages. The research concluded that the Saudi – French Bank is committed to Basel 2 in accordance to the internal measurement approach and Al jazeera Bank is not committed to Basel agreement 2. 2.

The relationship between labor supply and demand in Syria until 2025

PhD Yasin Khalifa; PhD Monthir AL-Nasir; Ahmed AL-Haj Qanbar

TANMIYAT AL-RAFIDAIN, Volume 35, Issue 111, Pages 64-78
DOI: 10.33899/tanra.2013.162112

Abstract
Changes in the rate of population growth in Syria have led to make structural alterations in population and age distribution towards increasing the proportions of individuals within (15-64) age group and reduced children and elderly proportions. The increase in the individuals range within the age of economic activity constitutes a growth demographic gift of to reduce the unemployment rates and sustenance rates in the community, in case of integration of demographic variables with plans and development policies of the future. We will rely on the statistical approach to study the research hypotheses (related to examining previous relationships) through the statistical analysis (SPSS software) where study suggests hypotheses that there is a reversed correlation between the rate of unemployment and sustenance rates, and that the high number of manpower will not reduce the rates of sustenance until (2025).

2025.

Rationalize the Organization Structure of the Mosul University: A Proposed Modification Model

Dr. Hassan Al-kashab

TANMIYAT AL-RAFIDAIN, Volume 35, Issue 111, Pages 79-99
DOI: 10.33899/tanra.2013.162113

The study aims to analyze the management organizing, at Mosul University, to discover the extent of its compatibility with the organizing scientific standards and principles, after studying the real organize situation of the University, it is appeared that there are several problems in the management organize at the University. The most important is a fair enough need to some jobs, and increasing need to titles of jobs, as well as lack of link consistency between the main units and subunits. The study assumed that the cause of these problems is the weakness of the management development, and ignoring of the ongoing modernization of the organization structure, according to the internal and external environment factors of the University. To treat the study problems, the researcher used scientific methods to the reorganize of the University organizational structure, through several steps; first, preparation integrated model of job description; through the necessary information has been collected about jobs. A model of job evaluation has also been set up to determine the importance attributed to other functions. Accordingly, the study came out with several changes, they were embodied in the dropping units out, and the introducing the other, and re-link the units to other places in much consistency, as well as change the job title to some of the units. These have been exponentially represented in the proposed organizational structure based on scientific bases that would rectify the failures in the previous structure.

The Effect of Industrial Growth Limits in the Efficiency of Economic Performance in some Countries (1990-2005)

Dr. Shaimaa Najeeb

TANMIYAT AL-RAFIDAIN, Volume 35, Issue 111, Pages 100-112
DOI: 10.33899/tanra.2013.162114

The industrial growth refers to the increase in the amount of industrial product with added value and increase the growth of indusial sector quantatively and qualitatively. The industrial growth is a potential part of economic growth in general for any country. There are some factors that may affect the industrial exports, inflation rate, direct foreign investment, technical development). In order to attain this aim of the study, it is supposed that there is a difference in the factors of industrial growth limits. The importance may differ according to the change in the economic growth, it is also supposed that there is a causative reciprocal relation between industrial and economic growth. In the research countries, three continents have been selected from Asia, Africa, Europe (Japan, Algeria, and Britain). To confirm the hypothesis, a study has been conducted using the descriptive method to explain the concept industrial growth, the important effecting limits, policies, and the effect in the two period economic performances. A regression study of normal two Periods Square has been applied, so the limits of the industrial growth have been estimated, then the effect of industrial growth has also been assessed in the economic growth in the second period. Some recommendations and conclusions have been seen in the study..

Tourist Awareness and its role in the enhancement of Competitive Ability for Tourist and Travel Sectors in Jordan: A Field Analytical Study

PhD Asad Abu-Romman; PhD Mamdoh Abu-Romman

TANMIYAT AL-RAFIDAIN, Volume 35, Issue 111, Pages 113-135
DOI: 10.33899/tanra.2013.162115

This study deals with the tourism awareness in Jordan society after the implementation of new plan adopted by Jordan ministry of tourism which was purposely directed to enhance the tourism awareness through focusing on three strategies: tourism planning, tourism education and tourism marketing, to assess the extent to which these strategies capable of enhancing the competitive capabilities in the tourism industry. A large sample of respondents were selected including employees interested people such as, teachers, managers, university students and influential leaders. A number of statistical tools were used to test the study hypotheses. Study findings revealed that tourism planning has more effect on the tourism competitiveness in terms of human resources and tourism education; it also shows that tourism education and marketing have more impact on domestic tourism perception; and finally tourism marketing shows more impact on security and safety indicators.

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The Availability of Entrepreneurships Characteristics on Leadership Administrative in Al-Sement Badoosh Factory

Dr. Majid Saleh

TANMIYAT AL-RAFIDAIN, Volume 35, Issue 111, Pages 136-158
DOI: 10.33899/tanra.2013.162116

This study aims to deal with a crucial important subject that is embodied in entrepreneurship characteristics. This has been one of the vital issues that the organizations have recognized personnel of entrepreneurship characteristics that may contribute to come up with new and unfamiliar things. These are to meet the customers' desires and needs competitively; this consequently comes in belief that the continuous recognition and success require entrepreneurship abilities in business. On this basis, the need for entrepreneurship characteristics managers may enable them to view other problems and risks. The current study adopted the entrepreneurship characteristics in the leaderships of Badosh Cement Factory according to a questionnaire and T-test. The study concluded to the most important recommendations embodied in the necessity that the level management should be interested in the entrepreneurship characteristics.

Studying the Effects of Economic Activities on the World's Environmental System

PhD .Ayad Al-Jalabi

TANMIYAT AL-RAFIDAIN, Volume 35, Issue 111, Pages 159-186
DOI: 10.33899/tanra.2013.162117

Traditional economy aims at maximizing Gross Domestic Product to achieve economic and social welfare in the absence of environmental quality concerns. Although, this aim achieved quality transformation in the economic and social life of the world, but it was not free negative consequences on the environmental system. The theoretical side of the study summarized it through analyzing the relation of Gross Domestic Product with the environment, and concluded that openness policy, rise of the mean of per capita income, and the decreasing the consumption of exhaustive energy have a positive effect on environment. To make sure, that this relationship is causative, the empirical side is summarized through adopting empirical models to measure the current and future relationship, and the extent of its response to environments variables on this basis some variables that interpret the economic and social variables were selected, these variables are Gross Domestic Product, the population, depleted energy consumption, and economic openness policy, to indicate the significance of the extent of its response to the chosen variables expressing the environmental system as they are a responsive variables, which include, carbon dioxide, chlorofluorcarbon, methane, nitrous, other gases, forests areas, forests, energy, and minerals depletion. There have impact on green houses gases phenomena, ozone decomposition, air pollution, soil pollution and water pollution. The analysis indicated that there is a relationship among economical activities and the environmental system variables. It was conclude that the modified environmental national income has to been considered and the decreasing pollution through awareness of the danger of this increment and inarching research on renewable energies, openness economic policy provided by regulation legislations, and agreements to protect the environmental world system..

Effect of the Structural Changes on Economies of the Gulf Countries Council (GCC) in Developing Internal Trade

PhD Elwis Hadaya; Emad AL-Aajafi

TANMIYAT AL-RAFIDAIN, Volume 35, Issue 111, Pages 187-209
DOI: 10.33899/tanra.2013.162118

The GCC was founded in (1981) due to special shared common criteria and principles among countries of Council. Thus, the Gulf countries focused their efforts on achieving the comprehensive economic union. These countries were able to hold customs union area and set unified custom tariff towards the external world. The Gulf Countries Council has realized the importance of the economic variety and making structural Changes in the body of Gulf economy by lessening dependence on the crude oil which will be depleted in some time in the future and developing productivity sectors, especially, the manufacturing industries. Oil however is still occupying big importance in economies of Gulf Countries Council in supplying the economic development programs. Thus, oil constituted about (61.6%) of the gross domestic product in (2008). Besides, the crude oil export constitutes the biggest part of the gross exports. In addition, the oil revenues ranged between (67.2%- 92.2%) of the gross revenues. Full dependence on the crude oil, structure imbalances and similarities of Gulf States led to weakness in size of internal trade that not exceeded (7.6%) in (2006). 2006.

The Role of Cost Accounting System in the Development of The Tourism Industry In The

Dr. Talal Al-Alkawi

TANMIYAT AL-RAFIDAIN, Volume 35, Issue 111, Pages 210-228
DOI: 10.33899/tanra.2013.162119

Hotel activity is nowadays considered to be the most important economic activity, as its success depends on the success of its management and understanding the nature of administrative organization, as well as the efficiency of human factor and the accuracy of the accounting system are used together with the data provision. The importance of the present study lies in its emphasis on the necessity of cost accounting system’s independence from other accounting systems. The study aims at demonstrating the importance of using cost accounting system by tourist facilities in the Kingdom of Bahrain; and how to benefit from the findings and deal with them. Due to tourist facility departments, no clear vision of how much information cost accounting system may provide, and so many obstacles that face its application, the study developed a set of hypotheses. These hypotheses focus on the role of cost accounting in determining the cost of tourism product, and in providing accurate information to serve the management, besides hotel facilities' need for cost accounting system commensurate with the nature of their work. In order to determine the extent to which these hypotheses achieved, a questionnaire was designed and distributed on a sample study. A statistical, descriptive method was used in the analysis of the results. The study reached several conclusions, the most significant is that the majority of hotels in the Kingdom of Bahrain do not apply cost-accounting system; the thing which negatively affecting the profitability of the hotel, beside lack of qualified accounting cadre and the difficulty of access to the data regarding the tourism sector. The study suggested that the standard form the American Activity Hotel of (1990). The study has also recommended the need to design an integrated system for cost accounting in hotels and the providing qualified accounting staff to carry out this system in the light of the application of the standard American model, which relies on accounting responsibility. .

The Relationship Between Asymmetry Information And Dividend Policy

Noor Mohammed

TANMIYAT AL-RAFIDAIN, Volume 35, Issue 111, Pages 229-250
DOI: 10.33899/tanra.2013.162120

This study aims at recognizing the effect of information asymmetry on the dividend policy between the investors inside and outside the firm. This study has been accomplished by analyzing the relationship and effect between information asymmetry and dividend policy. Also, the research tries to find out whether there are other factors that govern company's decision and its ability or disability to distribute the dividends. Among these factors are: company's size, stock profitability, the rate of book value or market value. This researched is conducted to a sample of 107 registered companies in Amman financial stock market during 2006, 2007, 2008, by using a set of statistical methods such as: multiple regression (retrogression), and Person's sample relationship in which he studies the relationship and effect between the study samples-variables .
The research reached at some conclusions, the most important of which is that: Information asymmetry morally and positively affects the dividend policy of the companies (the sample of the study), and this is only in 2006, whereas other study sample - variables varied with regard to their sensitivity or non-sensitivity during research period. The research ended with some recommendations and findings
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