جدول المحتويات

تنمية الرافدين

ISSN: 1609591X
الجامعة: جامعة الموصل
الكلية: الادارة والاقتصاد
اللغة: Arabic and English

This journal is Open Access

حول المجلة

تهتم مجلة تنمية الرافدين بنشر البحوث في المجالات الاقتصادية والادارية والمعلوماتية واوراقهم العلمية الرصينة التي تخضع الى التحكيم من قبل لجنة من الخبراء حسب الاختصاص قبل عملية النشر، وتستقبل بحوث السادة الباحثين العراقيين والعرب والاجانب على حد سواء وباللغتين العربية والانكليزية، وقد تأسست المجلة عام ١٩٧٩، وتُصدر المجلة اعدادها بشكل فصلي أي بواقع اربعة اعداد في السنة، وقد أصدرت المجلة العدد ١١٣ الى حد الان

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معلومات الاتصال

دورية تنمية الرافدين ص.ب 78
كلية الادارة والاقتصاد جامعة الموصل
موبايل: 07707488885
فاكس وطني: 060814433
e-mail: talrafidain@yahoo.com
website:tanmiat-rafidain.com

جدول المحتويات السنة: 2006 المجلد: 28 العدد: 82

Article
The Use of Maximum Likelihood and Kaplan-Meir Method to Estimate the Reliability Function An Application on Babylon Tires Factory
استخدام طريقة الامكان الأعظم وطريقة كابلن – ميير

المؤلفون: Dr. Safa'a Y. Saffawy صفاء يونس الصفاوي
الصفحات: 9-20
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الخلاصة

ABSTRACT The study of reliability has appeared in the first decade of the twentieth century. The concentration on this type of study has been crystallized during the (II) World War, via studying the military devices reliability. This type has expanded recently to include the study of commercial products as a result of extraordinary developments on the one hand; and the use of electronic devices and the complex systems on the other. This sort of development has imposed an increasing concern on studying the reasons of breakdowns that may lead to the stoppage of devices and sets in their various kinds. So, the concept of reliability is statistically the probability that the device and/or set may work to fulfill a certain work for a span of time until the breakdown has occurred. The current study aims at estimating the reliability function of Babylon Tires Factory. Two methods have been followed (parametric and non-parametric). The first method is the maximum likelihood method as a parametric one. The second is Kaplan-Meir method as a non-parametric. A distribution has been demonstrated throughout using Komogrov - Simirove test. It is concluded that there was no significant difference between the two methods.

الكلمات الدلالية


Article
The Reasons of Weak Controlling Procedures in Accountancy Information Systems Analytical Study
أسباب ضعف الإجراءات الرقابية في نظم المعلومات المحاسبية

المؤلفون: Ismail H. Ahmaro إسماعيل حسين أحمرو
الصفحات: 21-42
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الخلاصة

ABSTRACT The current research aims at illustrating the main reasons that can weak the control procedures of the accountancy information systems (AISs). The type of illustration is based on the literature that studied (AISs) specifically the information systems and accountancy theory. The study concluded that some of the reasons are related to the case immaturity of accountancy theory, and the multi - individuals who possibly involve in the (AISs), the variety of qualifiers in the accounting systems. Additionally, information technology and telecommunications has proved very well with accountancy but sustain certain risks, hinders and threats. The researches stressed that every enterprise should determine its own AIS objectives and then habitually design it. The internal control environment in the enterprise should be more tightly as well as more research is needed in this subject.

الكلمات الدلالية


Article
Towards A Successful Management Information Reliance via Using the Critical Success Factors Methods
نحو اعتماد نظم معلومات إدارية ناجحة باستخدام أسلوب عوامل النجاح الحاسمة - دراسة استطلاعية في مديرية توزيع كهرباء المنطقة الشمالية

المؤلفون: Huda A. Husien هدى عبد الرحيم حسين
الصفحات: 43-58
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الخلاصة

ABSTRACT The research attempts to study the critical success factors method, and the extent of importance to find the success management information system, and thus for determine the critical fields inside the MIS jobs that need to system importance to chive the goals. The goal of current research is to show the extent ability of critical success factors’ application method in Northern Electric Distribution Company and to discover the most important factors that increase the importance and emphasis of it. So, the (CSF) included the support of (MIS), the useful degree of out put, the (MIS) output quality of (MIS), the organization commitment, relationship between the management and users, and finally motivation type of (MIS). The research concluded a number of results, the most important one is that the capacity of (CSFS) application method in the organization sample of research. Accordingly, research proposed many recommendations to improve the level of the individual’s commitment towards their organization.

الكلمات الدلالية


Article
The Ability of Applying Total Quality Management in Mosul University A Study of Selected Group in Different Colleges
إمكانية تطبيق ادارة الجودة الشاملة في جامعة الموصل دراسة على مجموعة مختارة من كليات الجامعة

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الخلاصة

ABSTRACT The concept of total quality management has attracted the attention of different managing levels in general; such as organizations of higher education that is, because of the importance of quality which are among competitive weapons, through which the organization insures a bigger marketing share. Through a theoretical review and an operational fulfillment in our University Colleges and specifically Mosul University Colleges at present, we indicated the theoretical gap in TQM philosophy & the application on the organizations of higher education. Here, the project aims at presenting theoretical features for the College’s management, under discussion, about the concept and the prerequisites, in addition to providing the basic requirements for the total quality management of application to the Colleges, under discussion. Generally, the project tries to answer the following questions: 1. Do the Colleges’ managements, under discussion, have any idea on the concept of total quality management and their aims? 2. Are there any basic requirements about the ability of applying Total Quality Management Requirements in the Colleges, under discussion? The project has reached a number of conclusions, the most important was: In Colleges environment, under discussion, the availability of basic requirements for adopting the Total Quality Management, so it is suitable for fulfillment from the people’s point of view of the, under discussion. Depending on these conclusions, a number of recommendations were presented.

الكلمات الدلالية


Article
Analyzing and Designing the Functional Information Bank
تحليل بنك المعلومات الوظيفي وتصميمه باستخدام البرمجة الشيئية

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الخلاصة

ABSTRACT Object Oriented is considered to be one of the most important types of programming that has appeared recently. It is characterized with high a high qualification of data search with the capability available to make database general, in a way can possibly be used via other systems and to keep the data secrecy and quickness to achieve and recover data. So, the personal system is designed to give full information of any lecturer automatically, in order to enable any institute or office to gain this information (i.e.…personal information, functional, scientific, etc). The research of data, the information can be recovered and browsed in addition to receive reports and comprehensive statistics of teaching staff. Visual Basic version 6 is used to design the system programming.

الكلمات الدلالية


Article
The Accountancy Disclosure Valuation in Commercial Iraqi Banks in light of Standards of International Disclosure
تقييم الإفصاح في المصارف التجارية العراقية في ضوء معايير الإفصاح الدولية للمعيار رقم 10 الخاص بالإفصاح في المصارف العراقية- دراسة تحليلية

المؤلفون: Nadia S. Khder نادية خضر
الصفحات: 111-135
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الخلاصة

ABSTRACT Accounting disclosure is regarded as one of the main components to achieve the objective of financial records of saving appropriate information to the sides used to make economic decisions, which indicate clearly the economic unit to the users. The importance of disclosure has increased in relation with commercial banks considering the work in the fields of financial inter-mediation. Whereas, it collects most of society reserve and present credit to all branches of economic activity. To reach the international development of banking field, the committee of international accounting standards cares to issue a number of standards of bank which disclosure and the bases of accounting measure. This global progress of banking limits in the local and secular level lead to a wonder the degree of disclosure adequate in the Iraqi commercial banks to the local and secular variables in response with the international disclosure standards issued by the committee of international accountancy standards. المقدمة

الكلمات الدلالية


Article
The Financial Role of Taxes in the Selected Arab Countries
الدور التمويلي للضرائب في بلدان عربية مختارة

المؤلفون: هاشم محمد العركوب
الصفحات: 137-164
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الخلاصة

Dr. Hashim M. AL-Arkoob Assistant Professor Dept. of Financial Sciences Mohammed Sami Researcher ABSTRACT This current research aims to demonstrating the role of taxes as a most essential tool of financial policy. The taxes were divided into direct and indirect taxes. In current study, the role of each has been explained in term of financial process, as well as showed the relative importance in public revenue and tax revenue that done by the analytical manner, mean and standard deviation, for the period 1980-2003. In order to point out the most important developments in that period, the study has been divided into five stages that Egypt, Yemen, Jordan, Iraq, Tunisia, Morocco, and Syria were involved.

الكلمات الدلالية


Article
The Evaluation of Efficiency of Developing Governmental Accountancy System in the Government Units in Iraq Application Study on Mosul University
تقييم كفاءة تطوير النظام المحاسبي الحكومي في الوحدات الحكومية العراقية - دراسة تطبيقية على جامعة الموصل

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الخلاصة

ABSTRACT The concept of the public accountancy according to the development of the government activity began to take different ways in the economic and social planning which are followed by the increasing of the general services. This reaches the public Accountancy System to cope with the government function, which the reason of the huge increasing expenses in the different funds and then sources. Especially if we know that Accountancy System leads to the entry cash and entry receipt to inter them in the journal group and then supply final accounts in the unit to identify the efficiency of the offering central information which we need them to control public finance of the country. To apply the government of the public accountancy system in the government offices, we need relevance condition in these units in addition to the development of these units. From this the concept we evaluated and studied the development of the government units in Iraq. Mousl University is one of them to clarify the positive side in it and the interesting of it in the improving accountancy side of units.

الكلمات الدلالية


Article
The Settling Situation in Gaza District According to Sharon's Secessionist Plan
الواقع الاستيطاني في قطاع غزة في

المؤلفون: Riyadh A. Al-Eilah رياض علي العيلة
الصفحات: 187-205
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الخلاصة

ABSTRACT The current study aims at answering the prerequisite question hypothesized by the concept on the range of the Palestinian authority to aplomb the matters on the one hand, and exploiting the territories that would have been evacuated by the Israeli troops and settlings in Gaza and West Bank, targeted to escalate the ongoing Palestinian economic situation (during the upcoming August 2005 according to Israeli Prime Minister's announcement). It was acknowledged the nature about the carrying out of the Sharon's plan of Israeli withdrawal and destructing the settlings in Gaza districts. The situation and the renewing cases on the settlings have been reviewed in this study in terms of the international law and legitimacy. The political, economic and security reasons have been given in the foundation as well as analyzing the plan terms that were matched with the political context implemented by Israel via taking multifarious terrorist measures against the Palestinian people. This can be seen in a group of results and recommendations of the study concluded. We hope they will be practiced as withdrawal of Gaza and Northern Palestinian Bank will be realized and evacuated.

الكلمات الدلالية


Article
The Classified Sources of Informal Grapevine An Analytical Study
المصادر السرية للمعلومات غير الرسمية دراسة تحليلية

المؤلفون: . Sultan A. Sultan سلطان أحمد خليف سلطان
الصفحات: 207-221
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الخلاصة

ABSTRACT This research has undertaken the responsibility of trying to adopt the theoretical irradiating of Informal grapevine as an introductory which discovers the reeling of these informal grapevine and then showing the viewpoint of it in accordance with the directions of number of researchers, and that means that the informal grapevine are natural in movement and active in promoting of different news. So, this should be made by the organized staffs and to control it completely to be able to deal with it in accordance with the high implantation of trust principles with the received staffs. Whatever it makes or preserve or hide is the result of the organized reality without paying attention to the level of truth stability. So, it is an organized result in the human nature.

الكلمات الدلالية


Article
The Countenance Treatment of the Costs and By-Products Incomes in the Agricultural Institutions
المعالجة المحاسبية لتكاليف المنتجات العرضية وايراداتها

المؤلفون: Sinan Z. Jamil سنان زهير محمد جميل
الصفحات: 223-239
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الخلاصة

ABSTRACT The importance of the activities of the agricultural installations has increased during the last years, in order to provide with important animal and agricultural products to meet the basic human requirements make the life continue. In order to specify the total final result of the agricultural installation activity in term of loss and profit, each final result of the sub-activity should be specified accurately and subjectively. The financial position of the agricultural installation in the end of the financial period should be defined by accurate and subjective definition of the assets and components of the installation in that date. Due to several problems that are related to the agricultural activity, the research attempts to approach one of these problems by questions on the countenance method that tackle the costs and the revenues of the by - products and are most correspondent with the accepted accountancy principles and origins in general. Thus; the structure of research was set up through the presentation of the methods of tackling the costs and revenues of the by - products and testing the best one as well as the impact of each method on the final result of the activity and the financial position of the agricultural installation.

الكلمات الدلالية


Article
The Use of Activity Based Costing in Measuring the Costs of Quality in a Ninavah Factory of Soft Drinks
إستخدام منهج التكلفة على أساس الأنشطة ABC

المؤلفون: Khalid G. Al-Tumimi خالد غازي التمي
الصفحات: 241-260
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الخلاصة

ABSTRACT The research problem is that the inability of the traditional costs systems to find suitable systems and procedural methods to measure out the cost of quality control when these costs are 10-20% of sales in the year to most of industrial firms so it is rather important to use the ABC different activities to measure, classifying the costs, and distributing these cost elements the various products. This will participate in gathering the detailed information of the management to plan, and make the necessary decision for the quality control systems. This may lead to the quality. The practical study involved the Ninavah Factory of soft drinks. The study included the: 1. Costs of quality ….. the concept and measurements between traditional methods and ABC. 2. Measuring and specifying the cost of quality in Ninavah factory

الكلمات الدلالية

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