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: 2007 المجلد: 29 العدد: 86

Article
The Conceptual Template of the Strategic Accountancy and The Applications in Iraqi Environment
الإطار المفاهيمي للمحاسبة الإستراتيجية وتطبيقاتها في البيئة العراقية

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الخلاصة

Abstract Accounting has no longer merely a record of the financial events in a regular record by using computer or manual job, but it has become nowadays able to face a big challenge in submitting the necessary and enough information for many enterprises and categories used it in the economic unit in order to help them for making decision. The accounting system may help the units in achieving their targets, so the efficiency and activity of the systems probably affect the efficiency of these units to achieve disclosure, faithfulness and objectivity. The research aims at submitting the definition of accounting strategy and the contribution to achieve the targets in the economic unites under the new development and the effect of definition on information submitted by the accounting profession and also the testing the application in Iraqi environment.

الكلمات الدلالية


Article
The Identification of Strengths and Weaknesses Points as Indicators for Changing Into The Learning Organizations: A Field Study to a Sample of Organizations in Mosul District
تحديد نقاط القوة والضعف بوصفها مؤشرات للتحول إلى المنظمات المتعلمة- دراسة إستطلاعية لعينة من المنظمات في محافظة نينوى(*)

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الخلاصة

Abstract The research tackles the attempt of limitation of the strength and weakness as an index of changes to the learning organization by a theoretical review which tackles the main of researchers and thinkers in the management field about the learning. The main concept which mentioned by the (Senge), about the learning organization, he defines it as the organization which seek continuously to be enlarged by their abilities to create their future that what danger mentions in 2000. The learning organizations are organizations in which their individuals enlarge continuously their abilities to create the result they want. The research attempts to answer the main question which is the problem of the study is (Have our Iraqi organization strength and weakness that make them a learning organization?). The researchers assume that the field framework that (it is possible to consider some of the Iraqi organizations as learning are more than others) depending on a description and survey approach. It is concluded that the following: By analyzing the internal and external factors, the results showed that the general company for transferring the electric power has elements that may be able to learn more than other organizations which are the sample of the research. According to the conclusions, the researchers gave many recommendations. The researchers depended on a group of keywords by which they can get the basic references as (learning organization - organization learning).

الكلمات الدلالية


Article
Inventory Control System for Fast Moving Items in Baghdad Electricity Distribution State
نظام سيطرة على الخزين للمواد سريعة الحركة في الشركة العامة لتوزيع كهرباء بغداد

المؤلفون: Sarmad A. Salih سرمد علوان صالح الدهلكي
الصفحات: 53-69
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الخلاصة

Abstract The problem of this research is in the Inventory control system in the need for the material inventory to the products and goods. This happened for the purpose of fulfilling the offer long term and short term periods. Any project in business requires keeping the storage to guarantee the fluency of operations. The methods and scientific operations have became widespread to solve the administrative problems to reach to the suitable decisions via the ideal solutions with different levels of planning and inventory control. The current research tackled the indication to some statistical tools and the way of using them in order to control inventory system. Additionally, the Reorder Level and Safety Stock of the local markets has been regarded; this case occurred to avoid two cases: first, to avoid accumulation of goods in inventory as considered to be exploited the capital. Second, avoiding the deficit happened in the company. A Single exponential smoothing (SES) to forecast the Demand. This method has been taken in order to know the waiting period as the single exponential smoothing (SES) is more suitable because the stability of original orders is highly recommended. The best way of forecasting in this method is single exponential smoothing (SES).

الكلمات الدلالية


Article
The Accountancy Processing of Under Construction Projects – Excavations and Survey Expenses 1283 in Petrol Units With The Application on Northern Oil Company
المعالجة المحاسبية لحساب مشروعات تحت التنفيذ – نفقات الاستكشاف والمسح 1283 في الوحدات النفطية بالتطبيق على شركة نفط الشمال

المؤلفون: Sinan Z. Jamil سنان زهير محمد جميل
الصفحات: 71-98
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الخلاصة

Abstract Oil production and extraction passed in general with four major stages, they are; discovery and oil scanning, well digging and renewal, production and finally refining. The time period may for the first stage is however short or may take long time reach to ten years. Thus, the oil company during the first stage got an uncertainty factor of petrol existence relatively. In the final period there were two probabilities, they are the existence of petrol in huge quantities or inexistence (or in an uneconomic way). Therefore, the payments should be delimited in terms of income, capitalistic or successful efforts ways. This should account the oblivion for there were a probability to uncover petrol in scanning and discovering. This account can be blocked in three cases: 1. In abandoning the project in that area. 2. Shifting into other oil productive wells. 3. Selling to other companies. In each of these above cases there are three policies might be followed by the oil companies. They are no allocation for the under construction projects – payments of discovering (1283) and allocation for each project. So, the current research sought in details of accounting according to the previous cases and the application on the Northern Oil Company.

الكلمات الدلالية


Article
The Economic Potential Abilities of Animal Breeding in Gaza Distinct
الإمكانات الإقتصادية الكامنة للثروة الحيوانية في قطاع غزة

المؤلفون: Abdullah M. El -Habil عبدالله محمد الهبيل
الصفحات: 99-127
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الخلاصة

Abstract The animal production economy faced in Gaza district several limitation and constraints, despite of the complacency. However, the so – called contribution of this sector was almost % 6 of the totally local production in 2004. This sector also faced increasing rates of productive costs during time, specifically feed constituents. They were about % 45 - % 79 according to the animal activity; and consequently increasing the prices of animal productions such as beefs that increased % 75 during one decade and half, whilst the increasing of other prices was in a lower rate. The medium of individual consumption of animal products are still low in contrarily with Israel. The current research focused on the animal products, activities and geographical distribution, as well as the marketing activities of the mentioned products and the range of the important coherences of backgrounds of the animal productions in Gaza district.

الكلمات الدلالية


Article
The Effect of Exports on Direct Foreign Investment Follow in Selected Arab Countries
أثر الصادرات على تدفق الاستثمار الأجنبي المباشر

المؤلفون: Dina A. Omar دينا احمد عمر
الصفحات: 129-146
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الخلاصة

Abstract Arab countries face great difficulties in obtaining sufficient local capital to realize the required level of investment for the human and natural resources. Most of these countries are characterized by low income per individual and low GDP compared with other developed countries. This led to low levels of investment and consequently, a decrease in growth of income and product in accumulated capital Hence, average growth of income and product decreased so much that these countries fell in the poverty which caused a shortage in local capital growth. Therefore, most of these countries focus on attracting foreign investments as they are one of the sources to fill the gap in the financial and local resources. This is done through providing the appropriate investment conditions by updating organizational and legislative frames governing investment and facilitating the investing companies business. The study aims at measuring and analyzing factors governing direct foreign investment export special in some of the Arabic countries. Quantitative method is used in the study to identify these factors including national growth product, inflation, and governmental expenditure and saving.

الكلمات الدلالية


Article
The Processes of Knowledge Management and Labor Productivity: The Relation and The Impact: An Pilot Study in Managers' Opinions On a Sample of Industrial Organizations in Ninevah Province
عمليات إدارة المعرفة وإنتاجية العمل: العلاقة والأثر دراسة استطلاعية لآراء المدراء في عينة من المنظمات الصناعية في محافظة نينوى

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الخلاصة

المستخلص سعت الدراسة إلى تحديد العلاقة والأثر بين عمليات إدارة المعرفة وإنتاجية العمل في عينة من المنظمات الصناعية في محافظة نينوى. إن عمليات إدارة المعرفة تعد من العمليات الحيوية التي لها دور بارز في تحقيق عدد من الأهداف ومنها هدف زيادة إنتاجية العمل. ولمحدودية الدراسات التي تناولت العلاقة والأثر بين هذه المتغيرات ولاسيما في البيئة العراقية، فقد سعى الباحثان إلى تضمين دراستهم الحالية هذه الأبعاد بمتغيراتها ضمن إطار شمولي في محاولة لدراسة العلاقة والأثر بينهما. وبشكل عام يمكن التعرف على مضامين المشكلة من خلال التساؤلات الأتية: 1. هل هناك تصور واضح لدى المدراء في المنظمات قيد الدراسة عن مفهوم إدارة المعرفة وعملياتها؟ 2. هل هناك تصور واضح لدى المدراء في المنظمات قيد الدراسة عن مفهوم إنتاجية العمل؟ 3. هل يمتلك المدراء في المنظمات قيد الدراسة تصوراً واضحاً عن علاقة وأثر عمليات إدارة المعرفة في إنتاجية العمل؟ وتوصلت الدراسة إلى مجموعة من الاستنتاجات أهمها: - هناك علاقة ارتباط معنوية بين عمليات إدارة المعرفة وإنتاجية العمل في المنظمات قيد الدراسة. - هناك تأثير معنوي لعمليات إدارة المعرفة في إنتاجية العمل في المنظمات قيد الدراسة. واعتماداً على الاستنتاجات قدمت الدراسة عدداً من التوصيات المنسجمة مع هذه الاستنتاجات.

الكلمات الدلالية


Article
Comparison Between Two Methods, H.S.L. and The Iteration Method to Estimate Parameter of Ridge
مقارنة طريقتي H.S.L. والطريقة التكرارية لتقدير معلمة الحرف

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الخلاصة

Abstract The multi - linearity is one of the problems that the researchers are avoided. In this problem, the least squares estimates will be inadmissible Therefore, we used the Ridge Regression which has a biased estimates and has a more efficient estimates than the least squares. In this paper we used the Ridge Regression and we used two methods for the estimation of Ridge factor (K) , the first , is the iterative method , and the second , is Hocking , Speed and lynn (H. S. L.) .The comparison is made between the two methods by using the total mean square error criterion.

الكلمات الدلالية


Article
The Accounting Problems In Dealing With Processing The Financial and Trading Transactions Within The Electronic Commerce and The Impact On The Components of The Accounting System of The Working Companies in Iraq
المشاكل المحاسبية عند معالجة الصفقات المالية والتجارية في ظل التجارة الالكترونية وأثرها في مقومات النظام المحاسبي للشركات العاملة في العراق

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الخلاصة

Abstract This study aimed at the acknowledgement of the theoretical framework of the electronic trade, in an attempt to show its probable effects on the components of the accounting system. Moreover, this will happen through the identification of the real shape of the electronic trade in Iraq to shed the light on the main elements where any weakness are found in the accounting order system of the trade firms working in it. This is applicable for the methods used in the electronic trade. The data concerning this study were accumulated in a wide prior questionnaire specially planned for this purpose and then were distributed on group of ninety selected trade firms working in Iraq fifty eight of which responded, where as thirty two firms refused to respond , fearing of her own private data to be shown. The results of the study showed that % 72 of those Iraqi firms were dealing with the electronic trade with some other firms inside the country and abroad, while % 64 of were dealing with the importers, % 63 of were using the web site for advertisement and exhibiting only ,% 51 were practicing sales & purchases and payment. Only % 29 of them were dealing with the electronic trade method with the consumer. The statistical results of analysis showed the complete refusal of the hypothesis of the study. Since there were no connections or any influence of using the electronic trade to develop the components of accounting order system, as result of many reasons concerning the remaining of the traditional image to implement and execute the accounting order system? This result in a sort of mixture of the income deduced from the electronic trade with the income deduced from the traditional trade, as well as the indifference of applying the accounting rules. That will encourage the formation of accounting and auditing standard Iraqi board to put a new rule or even mending the existing rules. In away that cures the aspects that arose, when wing the electronic trade. Such as the expenses attributed to the electronic repayment process or taxation resulted from the intangible, commodities transition more over the non-existence of an appropriate. Moreover, legal environment are to be considered apriority to fix and deal with the electronic contracting, the digital signatures, the confidentiality of the data and the absence of the specialty of law. In the conclusion of this study, we showed some recommendations.

الكلمات الدلالية


Article
The Volatile Effect on Stock Prices Movements A Study of Iraqi Stock Market
المؤثرات الفائقة في حركة أسعار الأسهم دراسة في سوق العراق للأوراق المالية

المؤلفون: Ilyas Kh. Fannoush إلياس خضير فنوش
الصفحات: 213-235
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الخلاصة

Abstract The research aimed at testing many of internal variables which related to sample from Iraqi industrial sector companies that registered in Baghdad Stock Exchange. Those are cash dividend profits, dividend profits as stocks, and P/E ratio, and those effects in stocks price vicissitudes. The time period covered three years from 1998-2000. The achievement of research purpose required select the samples consisting of 10 industrial companies which have been choose it on certain bases. This research depended on three hypotheses: First: There is a significant relation between cash dividend profits and stocks prices vicissitudes. Second: There is a significant relation between dividend profits as stocks and stocks prices vicissitudes. Third: There is significant relation between P/E Ratio and stocks prices vicissitudes. The study reached to some conclusions: 1. Cash dividend profits, dividend profits as stocks and P/E Ratio don’t have any effect on stocks prices vicissitudes , in the other mean this variable don’t expression the a vicissitudes in stocks prices . 2. A big side from stocks prices vicissitudes are not depend on logical basics, and stand to other features effected, some of them are internal related by companies activities. Some of them are external come from psychologist trend reflection in behavior and manners of investors, and there is anther process which happen inside the financial markets.

الكلمات الدلالية


Article
The Direct Foreign Investment within the Variables and Requirements of Sustainable Development
الاستثمار الأجنبي المباشر في ظل متغيرات ومتطلبات التنمية المستدامة

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الخلاصة

Abstract The present study endeavors to analyze the relations between direct foreign investment and sustainable development indicator and the measurement. It contains three sectors namely: primary, industrial and public services. It also includes different sub-sectors whose data have been collected from international investment reports. This research covers the period 1987 - 2003 which is, as we believe, suitable enough for the purpose of the research. It highlights direct investment fact according to the variables of sustainable development and direct foreign investment. In this study, multiple regression analysis and cluster analysis models are used to measure the influence of explanatory variable which represents the above mentioned main sectors besides the sub-sectors, on the dependent variables (such as the quality of Co2 emission… etc). Moreover, the research tackles the essential economic sectors according to the size of direct foreign investment flow merger process towards polluting and depleting natural resources. What’s more there are flows towards unpolluted and depleted sectors. This research ends with several recommendations aiming at activating direct foreign investment towards the realization of sustainable development variables in most countries all over the world especially developing countries.

الكلمات الدلالية


Article
Suggested Method to Forecast the Graduated Number of Primary Schools` Pupils
طريقة مقترحة للتنبؤ بعدد خريجي طلبة المدارس الابتدائية

المؤلفون: Khwlah Kh. Ismail خولة خالد إسماعيل
الصفحات: 261-267
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الخلاصة

Abstract This research includes a suggested Method to Forecast the graduated number of Pupils from the primary schools for the period 2006-2016. This method firstly depends on the number of pupils in the primary schools in the age range 6 -15 years. The child who admitted to primary schools at age of 6 years, he will graduate at age13, and he is allowed to graduate no more than 15 years old. Secondly, depends on the graduating probabilities for the pupils at age of 13the, 14th and 15th years from the primary school.

الكلمات الدلالية

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