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: 83

Article
The Effect Of Environmental Performance On Practicing Accounting and Auditing in The Economic Establishments
مدى تأثير الاداء البيئي على ممارسة المحاسبة ومراجعة الحسابات في المنشآت الاقتصادية

المؤلفون: Yousif M. Jarboo' يوسف محمود جربوع
الصفحات: 9-26
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الخلاصة

ABSTRACT There has been an increasing concern in many economic establishments concerning protection of environment from the harmful effects resulting from practicing their operational and production activities and their attempts to eliminate or reduce such environmental risks which these establishments may be exposed to. These risks may affect the establishments ability to sustain practicing such activities. This situation has contributed to companies practicing of environmental policies as such polices have become the pivotal concern of strategic planning in the economic establishment because if it does not maintain the environmental resources, it will be exposed to legal, political or financial pressures. Such pressures may affect the establishments ability to continue practicing its activities. However, the researchers observes that accounting should provide data about the projects environmental effect s through counting the cost of preserving and protecting environment as part of production cost .In addition , the researches recommend taking into consideration environmental data as while making decisions and regard the report on the environmental data as part of accounting principles. Consequently , auditing , at this respect , should aim at evaluation what a project contributes to the social aspects.

الكلمات الدلالية


Article
Assessing The Impact of Central Bank Intervention on Exchange Rate: New Evidence From Transfer Function Modeling
تخمين تأثير تدخل البنك المركزي في معدل الصرف دليل جديد من خلال نمذجة دالة التحويل

المؤلفون: Abdalla M. EL-HABIL عبدالله الهبيل
الصفحات: 9-26
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الخلاصة

ABSTRACT Recently, only econometric models like GARCH and EGARCH investigated the instant effects of central banks interventions. In this paper, extended study for investigating and analyzing the dynamic effects is conducted using transfer function modeling. We investigate the effect of the Reserve Bank of Australia on the $US/$A exchange rate in the period 1983 -1997, which can be broken into four distinct phases. Equally, we investigate the changing effectiveness of daily intervention into various separate components. We rely on a new strategy implied by the transfer function modeling that outperforms the traditionally used EGARCH one. This methodology is considered a very important tool; it leads to evaluating the instant and dynamic effects in long term and for avoiding future economic shocks. As far as my knowledge, this is the first study investigating the effects of foreign exchange market interventions on the exchange rate by using the transfer function modeling.


Article
Automatic Fingerprint Identification System Using Robust Distance
نظام آلي لتشخيص طبعات الأصابع باستخدام المسافات الحصينة

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الخلاصة

ABSTRACT Fingerprint recognition has attracted many researchers in order to conduct studies in this field. The need for finding an AFIS (Automatic Fingerprints Identification System) has been an interesting subject by scientists, bureaus and companies, because the increasing use of AFIS leads to solve many problems of identification, because there are no tools or machines in the region except classical methods. The fingerprint department at the Criminal Identification Bureau in Erbil uses habitually very classical methods to identify the fingerprints. There are (8000) fingerprints in that department related to criminals. To create an AFIS, we depended on the stages of image analysis using Visual Basic. These stages are very essential to obtain an excellent system for fingerprints recognition. The system begins with acquiring fingerprint images of (BMP, JPEG, GIF, DIB) types and stretching (shrinking) them to (200×200) pixels. The study deals with a new procedure to segment the fingerprint image via dividing the fingerprint to 64 squares, the size of each square is equal to (20×20) pixels. Then, we used a new procedure to describe each square (inside the image) after representing the fingerprint image by its grayscales. Eight parameters were used to describe the squares: Mean, Median, Quadratic mean, Harmonic mean, Variance, Skewness, Kurtosis and Mean deviation. A robust measure for finding the minimum distances between the squares of different fingerprints was used to the recognition process and applying professional systems to perform the interpretation step to reach the end of this process, and we achieved (84.5 %) success.

الكلمات الدلالية


Article
Suggested Accounting Model for Predicting the Non-Performing in the Public Corporation
نموذج محاسبي مقترح للتنبؤ بتعثر شركات المساهمة العامة

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الخلاصة

ABSTRACT Most countries in the world are trying to sustain their economies and avoiding the non-performing phenomena. As such many studies in this respect are issued using financial ratios as an input used for performing statistical models which are depending on Discriminant technique to measure the non- performing. Research problem deals with the back-wardens of present accounting thought toward an integrated approach for predicting and measuring the non-performing and change in the corporations. This is considered as research objective as well. The research has determined general hypothesis based upon the above considerations. Evidence is concluded that most corporations and Firms suffered from financial statements trouble across firms and within firm. Moreover, there are no international accounting norms existence in those corporations, such as declaring for non-performing issues and the lack of its measurement and prediction. In addition to the absence of objective evidence for non-performing in Firms. Therefore, the non-performing prediction and measurement should be existed in all Firms.

الكلمات الدلالية


Article
The Manufacturing System (QRM) and the Horizons of Its Application A Case Study in Mosul Clothes Factory
نظام التصنيع بالاستجابة السريعة QRMوآفاق تطبيقه(*) دراسة حالة في معمل الألبسة الولادية في الموصل

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الخلاصة

ABSTRACT The current study tries to shed light on (QRMS) which involves several characterized rules applicable to face the modern challenges appeared during the end of the twentieth century. The philosophical background of (QRM) based on the strict reduction of time permissions through removing a way all non - value added activities and processes in the productive operation. Additionally, QRMS is characterized by the dependence of (HL/MRP) system for planning the demands of items and parts to be produced in the higher stages of technical Structure. Whereas, it uses an invented technology named (POLCA) in order to map out and control the items and parts produced during the production lines. The study, therefore, embarked on a problem raised and focused on the shortage of Iraqi manufacturing company’s capacities to make a quick response to meet and satisfy the customers’ needs in the local markets, by which the competition continually increased. The study deduced certain results that the most important ones indicated the ideal solution of the problems that Iraqi factories facing. This can be done by adopting (QRM) according to the nature of their products. Besides, this system does not require an increase of using modern techniques as a prime step but requires changing in the mindset of the management as well as the workers and also to concentrate on one part of the market and then generalize these results to all other companies and factories.

الكلمات الدلالية


Article
The Impact of Task Environmental Factors on the Possibility of Applying of Introducing New Product: An Investigation Study of Managers Opinions in a Sample of Industrial Companies/Nineveh.
اثر بيئة المهمة في إمكانية تقديم منتج جديد دراسة استطلاعية لأراء المدراء في عينة من الشركات الصناعية- نينوى

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الخلاصة

ABSTRACT The study aims at determining the impact of task environmental factors on the possibility of applying the new production. An investigation of managers’ opinions on a sample of industrial companies /Nineveh has been questioned. The company however needs an environment to live in; because the environment is the frame in which the company exists and interacts. This environment determines - in way or another - how the company works and how the introduction of new products is affected by the environment variables of the task environment variables. The general industrial company in Nineveh adopted suitability among the factors of the environment in terms of the possibility of applying a new product. The limitation of studies tackled the interrelationships on the one hand and the impact among these variables especially in the Iraqi environment on the other. The researchers used these variables in the current study within frame as an attempt to examine the relationship and impact between them. So, the study concluded that there is a significant impact of the task environment factors on the possibility of applying a new product of all companies. Certain recommendations are made depending on the conclusions.

الكلمات الدلالية


Article
The Effectiveness of Electronic Buying: Field Study on a Sample of Jordanian Industrial Companies
فاعليـة الشـراء الإلكترونـي دراسـة ميدانيـة في عينـة من الشركـات الصناعيـة الأردنيـة

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الخلاصة

ABSTRACT The growth of business organizations and the expansion of needs for materials in terms of quantity, quality, timing, source, and cost encouraged materials management to think of using computers language in scheduling the procedures as getting these materials getting use of its aspects and achieving the effectiveness. The aspects represented by (velocity of treatment, availability of tables and diagrams and electronic service of exporters…). The procedures of electronic buying include (setting up of the base and processing the information). The effectiveness of electronic buying is demonstrated by the indicators of (The improvement of relationship among exporters, reducing the cost of buying, and achieving the highest levels of savings…). The target here analyzed of relations between these aspects and the procedures and effects in 62 Jordanian industrial firms. The results reported a common satisfaction of the hypothesis of the study and stated the managers’ views in the field of electronic business in managing the materials. The great need to design and applied presently and developing it in the future to ensure the maintenance of the effectiveness of electronic buying in achieving the electronic business.

الكلمات الدلالية


Article
The Impact of Organizational Procrastination on Efficient Use of Time A Comparative Field Study
اثر المضيعات التنظيمية في كفاءة استخدام الوقت دراسة ميدانية مقارنة

المؤلفون: Mohammed M. AL-Kusaimi محمد مصطفى القصيمي
الصفحات: 105-117
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الخلاصة

ABSTRACT The world is today living in the age of growing competition in which efficient use of time is considered to be one of the basic and dominating facts. Time use in fact is the power to achieve supremacy in our present time. Potential and personal skills are no longer deemed to be highly effective without being directly connected to time factor. The present study is implemented within the framework of implementing the problem of organizational procrastinations and their efficient use of time in banking organizations which have resulted in poor banking services. The study adopted a questionnaire that was distributed to a selected sample of Rafidain and Al-Rasheed banks employees in Nineveh province. The statistical analysis and processing of the collected data showed that the time use efficiency in Rafidain Bank is better than that in Al-Rasheed. A variation in organizational procrastination impacting this efficiency in both cases is also revealed. Finally, the study concludes a number of recommendations to solve this problem.

الكلمات الدلالية

إدارة الوقت --- مضيعات الوقت


Article
The Choice of Location and the Possibility of Using it in Kurdistan Region of Iraq
اختيار المواقع الصناعية وإمكانية الاستفادة منها في إقليم كوردستان العراق

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الخلاصة

ABSTRACT The choice of location is regarded as one of the most important things in distributing economic activities. Therefore, many economists have tried to explain the settlement phenomenon throughout their theories, especially that these countries which are so-called the developing countries; need such studies just like these countries which so-called the development countries. In this study, these theories are related to the locations that have been discussed depending on the settlement known as factors such as raw materials, market, manpower and energy. According to the great importance of settlement theories of 19th century, both capitalists and socialists worlds are represented by the system of the minimum costs whether transfer costs, working costs, the factors of gathered or non gathered population, and the system of complex relationships, the behavior system, settlement of all industrial projects as well as the policies that should be dependable in settlement the projects and the factors which is effect in the economical, social and natural settlement strategy and the possibility of making use of it in Kurdistan Region of Iraq according to these theories and factors in order to avoid falling dawn into the other mistakes.

الكلمات الدلالية


Article
The Consistency Range of the Iraqi Legal Accountants Evaluation for Auditory Risk A Normative Model
مدى اتساق تقييمات المحاسبين القانونيين العراقيين لخطر التدقيق مع الإنموذج المعياري المتعارف عليه

المؤلفون: Mohammed H. Al-Adnani محمد هادي العدناني
الصفحات: 133-150
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الخلاصة

ABSTRACT The current research tackled one of the most essential issues in auditory that are related to the degree of commitment to the legal accountants in Iraq, within their evaluation to the auditory risks. The requirements of the auditory risks model are included in terms of the paradigms of known auditory standards. In order of achieve this target, the researcher made a distribution of questionnaire via literatures, interviews and references with a sample of legal accountants in general. In addition to distribute a list contains 31 risk factors, as follows: 1. Establishment administration, the place of auditory. 2. The field of industry that the establishment working in. 3. The establishment, the place of auditory. 4. The operation of auditory. 5. The office of legal accountant. A sample of legal accountants has been subjected to the type of investigating the relative effect of each of risk factor on the inescapable risks and control risks. Statistical analysis has been followed (Ka and the difference indicator of the relative mediums). It is concluded that there is a sort of independence among the accountants for each inescapable and control risks, and the dependence on the cooperative factors to evaluate both factors. This lead to denouncement of this hypothesis by the researcher that is (there is no relationship between the legal accountants for each Inescapable Risks and Control Risks. Hence, the researcher concluded some results that should be taken into account. The related factors are interconnected with the properties of the auditory operations by a great interest of legal accountants in Iraq; on evidence, that it takes the cum laude among the high risk factors (%100) and inescapable risks (%86).

الكلمات الدلالية


Article
Accountant Disclosure About The Social Responsibility In Financial Reports and Lists for Economic Units
الإفصاح المحاسبي عن المسؤولية الإجتماعية في القوائم المالية - إنموذج مقترح

المؤلفون: Tha A. H. Urdaini طه أحمد حسن أرديني
الصفحات: 151-173
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الخلاصة

ABSTRACT The contemporary accounting disclosure aims at meeting the informational needs of the economic unit, as well as all the people who reutilize them from the financial lists, whether they are from the internal or the external groups. The importance of the current study comes from the required identification to the nature of the social participation of the economic unit and what it offers of benefits and what it causes of social and environmental damages to the society individuals. The aim of the study is however to show the accounting disclosure techniques, which can be used to prepare the information that express the social responsibility and which can be expressed in the financial lists for the different groups making use of it. The problem of the study is that the financial lists: - In the present time in the developing countries including Iraq are unable to provide the information needed by the financial lists readers who make use of the social responsibility of the unit. Therefore, the researcher suggested an accounting model which can assist in sowing this problem. The study relies on a group of hypotheses. The most important hypothesis is that taking care of the accounting expression about the social responsibility can contribute in improving the activity results of the economic unit and discovering its practical reality from a social point of view. The study reached a group of conclusions that included in the difficulties that may face the accounting disclosure about the social responsibility information, that there is no unified standard to represent the social responsibility information. In addition, most of the social activities output in the economic units, if they are financial or quantitative influence the expenses, obligations and the assets of the unit and its managerial decisions which construct an important part of the accounting process.

الكلمات الدلالية


Article
Research and Development GAP at Countries of Middle East and North Africa and Its Arab Reflections: Turkey an Example
فجوة البحث والتنمية في بلدان الشرق الأوسط وشمال إفريقيا وانعكاساتها عربياً: تركيا مثالاً

المؤلفون: Nawfal K. Al-shahwan نوفل قاسم علي الشهوان
الصفحات: 175-203
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الخلاصة

ABSTRACT This paper aims at identifying and analyzing different dimensions of the Research and Development (R&D) gap; within the countries of Middle East and North Africa (MENA), and between them; with the regional neighbors; and with the advanced economies. The type of analysis (R&D) represents the essential basis of the economic development and technical change, knowledge based. The current paper implements the inductive analysis methodology for human development indicators and different research capabilities at the group of MENA's countries. In order to indicate the main and important dimensions of the Arab (R&D) gap, alarming interests to the Arabic ignorance range to this vital corner of Technological Progress and of economic growth. The study reached conclusive results affirming that the Arab non-Arab scientific gap is continuously extended and conveying serious reflections to the future of the next generations on the scientific, industrial, and information scopes and a wide variance in scientific systematic specifications; besides fluctuated rates of growth. These results let the Arab countries missing on one hand the sustained components of catching up and on the other the economic development knowledge based and then widely violating their sustaining with the world economic growth. The most important estimates of that gap scientists and engineers throughout one world million populations 1:5 and of the whole world size 1:13. Those homes are working at the scientific activities throughout three decades ago between 1:16 to 1:11. The ratio of R&D expenditures from GDP is 1:10 and from the total world ones 1:20, using large computers capacities 1:25.

الكلمات الدلالية

جدول المحتويات السنة: المجلد: العدد: