Volume 39, Issue 126, Spring 2020, Page 9-131


The Effect of Social Networking Tools on the SMEs Domain: an empirical study in the Nineveh Governorate-Iraq

Rabee Ali Zaker

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 126, Pages 9-20
DOI: 10.33899/tanra.2020.165649

The main goal of this work is to reveal the effect of Social Networking Tools (SNT) on the Small and Medium Enterprises (SMEs) domain. The work has been done in the food field in Nineveh region-Iraq. The author has selected Facebook application as a tool of social network, this represents the independent variable. Whereas the dependent variables consist of customer retention and customer involvement. Standard questionnaire has been prepared in order to collect the data from the samples. Collected data have been analyzed using SPSS-20 software package. It was founded that the use of Facebook as a tool of SNT will rapidly increase the promotion and motivate consumers in order to engage with the respected industry. The results also illustrate that there is a relation and influence between SNT usage and both of; customer retention and customer involvement.

Green Strategy Practices Using the (Kao) Model In the Oil Products Distribution Company of Nineveh: A Case Study

Hala F. D. AL Mullah Tohi

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 126, Pages 21-39
DOI: 10.33899/tanra.2020.165650

The study aims to define the green strategy and identify the level of its application in the investigated organization through its indicating practices. To achieve that aim, the Oil Products Distribution Company in Nineveh was chosen as a field for the study. A questionnaire form was used as the main tool in collecting data. The questionnaire was distributed among a sample of (103) employees in the investigated organization. Based on the results of statistical analysis, using descriptive measures and Friedman Test, a set of conclusions were presented. The most important of these conclusions was that there is an agreement that green strategy practices are present in the investigated company with a level that is distinctive from other practices. In order to achieve the aim of the study, a number of recommendations were set fourth including the necessity of increasing the actual management attention to areas that support environmental orientation, especially through the green strategy and its indicating practices in the investigated organization.

Building Smart Organizations Through Leadership Strategies and Their Role in Crisis Management: An Analytical Study of a Sample of Mosul University Colleges

Saif K. A. AL- Juboory; Thaeir A. S. Al-Samman

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 126, Pages 40-61
DOI: 10.33899/tanra.2020.165651

The research tackled the leadership strategies as an independent variable, smart organizations as an intermediate variable, and crisis management as a dependent variable.The main objective of the research is to shed light on the relationship between leadership strategies, smart organizations and crisis management in the University of Mosul. As for the purpose of reaching the research objectives, the questionnaire was used as a main tool for data collection, and the descriptive analytical approach was used in dealing with theoretical and applied research data, and the Amos program was relied upon to test hypotheses. The University of Mosul was selected as a field of research through an analytical study; and the research sample consisted of (298) employees from the top and middle leaders at the University of Mosul. The research reached a set of conclusions and recommendations that can enhance the performance of the researched university and qualify it to manage its crises efficiently.

The role of Physical Distribution Activities in Competitive Advantages: An Exploratory Study Of The Opinions Of Managers At The General Company For The Manufacture Of Medicines And Medical Supplies in Samarra

Heba Mowaffaq Younes

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 126, Pages 62-85
DOI: 10.33899/tanra.2020.165652

The current research is an attempt to determine the correlation and impact relations between material distribution activities and competitive advantages through an exploratory study of the opinions of managers at the General Company for the manufacture of medicines and medical supplies in Samarra. For this reason, the researcher has prepared a chart that shows correlation and influence relationships, including research variables, with the formulation of a number of hypotheses that clarify these relationships. A number of statistical methods and methods have been chosen that would clarify these relationships and that It was tested through a number of statistical methods, and the researcher used the questionnaire list as a tool to collect data from the respondents and their answers to the questions. The sample size was 50 forms. And the lack of studies that dealt with the relationships between these variables in the Iraqi environment within the limits of the researcher’s knowledge, the current research included these variables in an attempt to study the relationship and influence between them. It can be said that the research tries to answer the following question: What is the nature of correlations and influence between the activities of the physical distribution and competitive advantages In the company that was distributed form? The research has concluded a set of conclusions, perhaps the most prominent of them: that the activities of material distribution has a relationship of influence and moral correlation with competitive advantages. A number of recommendations have been made that are consistent with those conclusions.

A Proposed Framework for Measuring and Disclosing the Heritage Assets

Ghada Y. Hadi; Waheed mahmood Ramo

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 126, Pages 86-110
DOI: 10.33899/tanra.2020.165653

The  present  research aims  at clarifying  the concept of heritage assets and their relationship to society from a historical, cultural and environmental perspective and determining the part it may play for the growth and development of societies and the degree of their impact on future generations. This  explains also the differences in accounting treatments for heritage assets from other assets  according to their different nature. Moreover, it sheds light on the significance of providing a local accounting standard for heritage assets compatible with the requirements of measurement and disclosure. The preponderance  of this research  comes from the importance of heritage assets and their economic  and cultural value. It is worth mentioning that there is the need to define the most outstanding ways to preserve this cultural heritage from loss, theft and destruction, especially after the recent events in Iraq. This reflects  the importance of accounting science to contribute effectively to the preservation of heritage assets and their accurate and efficient disclosure in addition to  examining the practices which help preserve the  archaeological sites and the environment and its natural resources. The researchers reached many conclusions, the most impressive one is that accounting plays a decisive part in protecting the resources of the country. The second conclusion is measuring  the economic results that its outputs represented by  the financial statements  which are the final product of financial accounting.
It takes part in the field pf quality of financial information which  contributes to preserve  the heritage assets and  the  history and heritage of the country.
The researchers also recommended the necessity of designing an accounting manual at the Mosul Museum. This is due to the lack of an international accounting standard that specifies the nature of the treatments and accounting operations in this activity, and that any system that operates in light of these treatments that this directory contains.

Some push factors that causing Labor turnover In Private University Education in Iraq -A case study for a number of private colleges

Ahmad H. M. AL Mamamry

TANMIYAT AL-RAFIDAIN, 2020, Volume 39, Issue 126, Pages 111-131
DOI: 10.33899/tanra.2020.165654

The faculty member is considered an essential axis in the success of the private university education.. In view of the high turnover rate in the private university education sector in Iraq, as it reached nearly 40% in some colleges, which makes it a phenomenon that must be studied by researchers. Accordingly, the research aims to find out what are the reasons that push the faculty member in private university education to leave his job and move to another place, which is called push factors. The researcher followed the descriptive approach in collecting theoretical information and the survey and analysis approach in collecting field data using a questionnaire that included, in addition to personal information, questions for thirteen reasons that could be cause of labor turnover send to those who left the work( Post Exit) in a sample of private colleges through Personal interview or by sending it via electronic means of communication. The data was analyzed using the statistical program SPSS version 24.The research found that the thirteen reasons were statistically significant as a reason for labor turnover, the most important of which is the lack of security and job stability in private university education. The research also presented a set of recommendations that can contribute to reducing the phenomenon of labor turnover for faculty members in private university education in Iraq.