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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: 2009 المجلد: 31 العدد: 95

Article
Gaining and Sustaining of Competitive Advantages by Using Some of The Financial Indicators Applied Study in Iraqi Stock Market
تحقيق المزايا التنافسية واستدامتها باستخدام بعض المؤشرات المالية "دراسة تطبيقية في سوق العراق للأوراق المالية"

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الخلاصة

Abstract Analytically and theoretically driven methodology, the current research tackled treating the problem of owning the dynamics to achieve competitive advantage by organizations. This can be done a result of sustaining their huge benefits in a way that enable organization to succeed and existing in the competitive race. Although, theoretically and civil analysis reached that the sustainability of competitive advantage of the business organization may need a group of tools and dynamics to achieve their goals. One of these tools is known as financial indicators. The research concluded into a group of results, there are considerable and fixed relations with the indicators of competitive advantages and indicators of sustaining the industrial sector. So, the inconsiderable and weak relation in most years covered by the current research in the banking sector had been taken. A group of recommendations have been sought to exceed the cases of weaknesses in the competitive advantages in some surveyed organizations.

الكلمات الدلالية


Article
The Level of Strategic Thinking Among Non- Governmental Leaderships In Gaza Province
مستوى التفكير الاستراتيجي لدى قادة المنظمات الأهلية في قطاع غزة

المؤلفون: Majid M. Al-Farrah ماجد محمد الفرا
الصفحات: 33-59
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الخلاصة

ِAbstract The study aims to identify the level of strategic thinking at the large non-governmental organization (NGOs) in the Gaza province. This was done to come up with some recommendations that may contribute in developing NGOs strategic thinking. The researcher used descriptive analytical approach. Both secondary and primary data were used. The secondary data included textbooks, journals and theses. The questionnaire was designed as a major tool to collect the primary data. The research population was 98 individual and the comprehensive survey was considered. The research used five factors to measure the level of strategic thinking. They included: 1. Intent Focus, 2. systems' perspective, 3. thinking in time, 4. hypothesis driven and 5. Intelligent opportunity. The main study concluded that the level of strategic thinking at Gaza's NGOs was suitable (74%). However it needs further development to upgrade the NGOs capabilities to match the level of challenges the Palestinian people face in general and NGOs in particular.

الكلمات الدلالية


Article
Building The House of Quality by Using Benchmarking (A Proposed Model in Higher Education)
بناء بيت الجودة باستخدام المقارنة المرجعية (أنموذج مقترح في التعليم العالي)

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الخلاصة

Abstract The current study deals with an important subject which focus on the key quality management system (house of quality and benchmarking). The companies used the house of quality as a tool to fill the gap of customer requirements (needs, wishes, expectations). Benchmarking as a first face has been used then the location against it competitors has determined. The research comprised two sides; the first studied the theoretical background of the subject using some studies and researches. The second one was an application to introduce, build and suggest a model in the functions of higher education, this model is however applicable to all establishments of higher education. Finally, a concentrated thought concluded to improve the educational establishment performance towards fitting the customer (students).

الكلمات الدلالية


Article
Auditor's Liability Limits on Financial Information Credibility on Internet
حدود ومسؤولية مدقق الحسابات عن مدى الثقة في المعلومات المالية على الانترنت

المؤلفون: Ali S. Al-Nuami علي سليمان النعامي
الصفحات: 85-109
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الخلاصة

Abstract The hyperlinks of HTML of Internet have certainly facilitated several practices that may reduce credibility of financial data on net. Thus, the current study aimed at discussing the degree of financial data credibility on net and to show the liability limits of auditor. This has been done via studying one of the modern European and American reports. The researcher tackled he logical conclusion in determining the auditor liability on data of company's website. The researched showed the most essential practices that may limit the creditability of financial data on net as well. Some solutions have been proposed to over come such practices. The researcher referred in conclusion that there is non – liability of auditor of securing the customer's website. While the reviser may be considered as the liable for revising the financial lists and auditor's report released on customer's website. These can be true certified by the reviser himself. The auditor liability should specify the immediate updating to the financial lists due to the meeting of general assembly. The researcher recommends the rapid developing the skills of audition and liability.

الكلمات الدلالية


Article
Economic Growth and the Estimation of Income Per Capita Convergence Rate among Countries (1990-2002)
النمو الاقتصادي وتقدير معدل التقارب لمتوسط دخل الفرد بين البلدان للفترة (1990-2002)(*)

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الخلاصة

Abstract Various published literatures on world economic growth during the period 1980-2000, have referred to that period as lost decades (for example, William Easterly, 2001; World Economic Outlook, 2001). Some overwhelming international economic, political and social events have caused retardation and increased volatility in economic growth during those two decades. Numerous studies on economic growth have dealt with, among other objectives, its causes and the estimation of unconditional and conditional convergence. They focused their analysis on the period 1960-1995 as a whole, using cross sectional or panel data, without treating growth during the lost decades separately. (such as, Barro, 1996; Bosworth et al, 1995). This study particularly concerned with the period (1990-2002), during which growth was low and volatile. It has added two new instability variables that passed the robustness test, to the conventional variables in the regression equation to explain growth. The study has also focused on measuring conditional convergence rate, with the application of channel decomposition, by using cross sectional data on 72 countries, segregated into two groups according to their patterns of growth as designed by Pritchett (2000). The study concludes that convergence of income per capita has declined considerably during the period of the study as compared with previous periods.

الكلمات الدلالية


Article
Knowledge Society and the Effect of Knowledge Work A Field Study of Jordanian Banking Sector
مجتمع المعرفة وتأثيره في العمل المعرفي بحث ميداني في القطاع المصرفي الأردني

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الخلاصة

Abstract The current paper aims to spotlight on the relationship that holds between knowledge community and knowledge work. This was achieved through field study to explain the nature of this sort of relation. Different variables have been performed by the researchers. The sub variables of the single variable (knowledge community) were (infra structure technology, the system of creativity and development, human resources, and institutional governorance). The attached variable (knowledge work) is however of the following: (the characteristics of knowledge workers, the structure of knowledge workers, the skills of knowledge works). The data have been achieved by researchers through questionnaire, statistical analysis, official reports, and studies of the subject matter. The sample consisted of 150 individual of workers at Jordan banks. The most important results have been achieved as follows: 1. A fixed reference index has been presented between the indexes of knowledge community and knowledge work. 2. There is a significant effect between the knowledge community and knowledge work. So, any the variations happened in the community indexes may lead to the effect in the knowledge work. Recommendations are: 1. Achieving the constant strategic direction of knowledge creativity that lead the banks to advantage through globalization of business electronic banking. 2. Presenting knowledge management in every bank for co operation with IT to keep coming with knowledge community. 3. Attracting the skillful knowledge workers and sustain the human capital as the most important part of it.

الكلمات الدلالية


Article
Release of National Funding in Palestine and the Available Substitutive Funding
إصدار النقد الوطني في فلسطين والبدائل النقدية المتاحة

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الخلاصة

Many researchers consider money as the cornerstone of economy, without money growth can not be achieved and civilization can not be sustained as well. Money released during old ages and developed within the development of economic civilization and complexities of work and production system. The importance of the research has been presented in terms of Palestinian funds according to the political decision making since the eve of peace process during 1970s and provisional operation during 1990s. The problem of the paper has been identified to show the schedule of national funding, and other available substitutive funding suitable for privacy of Palestinian economy. Descriptive and analytical approaches have been used to study this phenomenon. Statistical tests have been identified as well to examine the opinions and present the best solutions and suggestions.

الكلمات الدلالية


Article
The relationship and Effect of Belief in Organization on the Workers Desire to Continue Working. An Analytical Study of Opinions of Working Staff at Palestinian Universities
علاقة وأثر الإيمان بالمنظمة على رغبة العاملين (الالتزام) بالاستمرار بالعمل دراسة تحليلية لآراء عينة من العاملين في الجامعات الفلسطينية في قطاع غزة – فلسطين

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الخلاصة

This study aimed at examining organizational commitment level among Gaza universities staff, through examining the relation between level of believe in the university, and their desire to maintain work at the university. It also tested the effect of some demographic variables (such as sex, level of education, job level, job type, job title, place of work, and years of work in the university). The sample of this study was 340 employees out of 1673 staff, selected on a stratified random base, and distributed according to the nature of work, and level of education. Findings indicated a high level of organizational commitment among Gaza universities staff, also indicated appositive relation between believe in the university, and the desire to maintain work at the university. Furthermore, there were significant differences among Gaza university staff related to following demographical variables (age, education level, job type, years of work, and job level of these staff), also there was no significant differences on commitment level of the staff related to (sex, and place of work). Suggestions to sustain a high level of organizational commitment among Gaza strip universities staff were presented, such as; introducing the commitment literature to the employees through training, development of employees skills and knowledge, justice treatment, fair evaluations practice must be considered, and keeping a good organizational climate.

الكلمات الدلالية


Article
The Requirements of Marketing by Relationship and their Effect in Promoting the Relationship with Customer. A Study of the Opinions of a Sample of Customers in Mosul Dairy Factory
متطلبات التسويق بالعلاقات وأثرها في تعزيز العلاقة مع الزبون دراسة استطلاعية لآراء عينة من الزبائن في معمل الألبان بالموصل

المؤلفون: Awatif Y. Esmaeal عواطف يونس إسماعيل
الصفحات: 235-254
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الخلاصة

Abstract The research talked the requirements of marketing by relationship and their effect in promoting the relationship with the customer. The ranges of the relationship and the effect which they reflect in consolidating the relationship of the organization with its customer have been presented. The sample of the study was 50 persons of Mosul Dairy Factory .The research depended on a hypothetical sample depending on three main hypotheses. Correlation and regression systems were used to test the sample and its hypothesis. The research reached to some of the following: - The results of the analysis of the difference showed that there is a difference in the level of the needs of marketing by relationship to promote the relationship with the customer. Because the sample was general, the research demanded to determine the factors which effected clearly in the sample using step wise, building the customer data base first and, lastly building personal relationships with the customer. According to this it is recommended that: - Special interest must be given to build personal relationship with the customer of the organization and these dealing with it within mutual effective personal relationships, taking into consideration their feeling and understanding their feeling and understanding their problems and helping them to solve there problems

الكلمات الدلالية


Article
Banking Secrecy: Its Impacts and Legislative Aspect Comparative Study of Several Foreign and Arab States
السرية المصرفية: آثارها وجوانبها التشريعية دراسة مقارنة لعدد من الدول الأجنبية والعربية

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الخلاصة

Banking Secrecy is considered to be one of banking operation. It is the fundamental aspect of the bank, as it keeps customers secrets and not disclose them to any one else, and that because bank - customers relationship is however based on trust, which its basic pillar is the bank keeping the secrets of its customers. In fact, banking secrecy conflicts sometimes the efforts that aim to struggle money laundry, and that in not aiding to detect illegitimate money. As opinions about banking secrecy are different, the study exposed legislations of banking secrecy in several foreign and Arab states (united states of America, Swiss, France, Panama, Lishtintine, Egypt, United Arabic Emirates, Syria, Lebanon, Jordan and Iraq), to show that there is no conflict in applying the banking secrecy principle, and the efforts of struggling money laundry. There was an opinion advocates the existence of the conflict between them, As banking secrecy do not preclude the efforts of struggling money laundry. Depending on Arab and foreign states experiences, the states are divided into tight states in applying banking secrecy, and other ones are non-tight. The higher degree of banking secrecy is, the higher customers trust in the bank. There is an increase in the size of foreign deposits in banks. So, the rise in the size of foreign deposits considered as an indicator to the importance of applying banking secrecy in banks. المقدمة

الكلمات الدلالية


Article
The Role of Accounting Knowledge in Predicting the Financial Failure of Companies Applied Study
دور المعرفة المحاسبية في التنبؤ بالفشل المالي للشركات دراسة تطبيقية على شركات الغزل والنسيج التابعة للقطاع العام في سورية

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الخلاصة

Researchers consider the financial failure of companies as the most important subject. It has negative effects on the company, the employees and the county's economy. Many researches presented models of predicting financial failure of companies. That would avoid the probable financial failure by taking a corrective action. This paper discusses the definitions of financial failure, and it forms and examines the suitability of the models of predicting financial failure as applied to the Syrian companies in order to deduce the most relevant model to be used in the financial analysis of the said companies in order to predict the financial failure before hand. Most industrial companies rely on the basis of historical cost in preparing the financial statement ignoring the great effect of inflation on decreasing the accuracy of accounting data extracted from these traditional statements. Hence, the reliance on these data in financial analysis will necessarily give a distorted picture about the real and fair status of company; which will increase the probability of financial failure in the near or far future. The paper also displays the applied study carried out on a sample of public sector companies by modifying the financial statements for those companies bored on the general level of prices, thus proving the suitability and reliability of data extracted from the modified statement.

الكلمات الدلالية


Article
The Dependence of Targeted Cost in Commercial Institutions Application Study in Al-Mahary Commercial Co. – Nineveh
اعتماد مدخل التكلفة المستهدفة في المؤسسات التجارية دراسة تطبيقية في شركة المهاري التجارية-فرع نينوى

المؤلفون: Qasim M. Al-Hubaity قاسم محسن الحبيطي
الصفحات: 319-331
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الخلاصة

The current paper sought the possibility of using the targeted cost in commercial institutions and companies. These did not enable the researcher to be acquainted with this sort of application, and all literatures tackled the use of industrial companies, almost new and current products. The study was able to apply this aspect on Al-Mahary Trade Co. and reached the desired price by customers. This was done through deriving the targeted as a result to the procedures made by the researcher. The research recommended the future studies to use cost methodology on the basis of activity in cost reduction in such foundations.

الكلمات الدلالية


Article
The Possibility of Developing the Unified Accounting System in Iraqi Banks in the Light of International Accounting System
إمكانية تطوير النظام المحاسبي الموحد المطبق في المصارف العراقية في ضوء معايير المحاسبة الدولية

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الخلاصة

Banks are considered as the main pole for national economy and without them no nation can progress, because they support planning for the future generation and link the economic needing of a country with development planning with banking play main role in it. Since, the shortage seen in the uniform accounting system in Iraqi banking in measurement and disclosure accounting. The need of appeal is from an accounting which raise with the international accounting standards. The research however aims to raise the progress of a uniform accounting system of Iraqi banking, through the international accounting standards that help the system to the progress more and supply more suitable relevant information on accounting for its users. The research is on of the premier studies of accounting which interest to development the uniform accounting system in Iraqi banking, through the international accounting standards.

الكلمات الدلالية


Article
A Diagnostic - Analytic Introduction to Understand the Conceptual Philosophical Problems of IT
الأصول في نظرية المنظمة مدخل تشخيصي تحليلي لفهم مشكلات الفلسفة الفكرية لتقانات المعلومات ومعالجتها

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الخلاصة

The importance of this research lies in the attempt to group viewpoints about debated aspects in intellectual philosophy of information technology in order to unify them to identify them. So, the researcher tried in his first step to identify the more important of these aspects. It is showed that aspects are confined in the term and procedural concepts for these technologies. The second step captured the reasons to show that most of them are confined to the position of human resources. Some regarded them as opposites to the value as ingredients of information technology. The third step was to find a suitable alternative, and glided by the origins in organization theory during discussing the reasons and human skills. The fourth step tried to use these skills in treating the communication problem, which parted from the treatment of other problems in information system within the framework of the new concept (ICT). The researcher found the possibility of its treatment by benefit of it. It is reconsidered the communication in away that emphasize the skills of the sender and the receiver in its system, instead of emphasizing their personalities as the case in the several definitions of communications. In this case, there will be an environment consistent with the meaning of (technology) as it consists of two liken words, one of them emphasize the skills namely, which facilitate the inclusion of it under the terminological concept of (IT). So, the problem was treated by operating it from the terminological concept for technologies which the reason of its development of (ICT).

الكلمات الدلالية


Article
Population Polices And Hunger Problem In Third World Countries
السياسات السكانية ومشكلة الجوع في دول العالم الثالث

المؤلفون: Mufeed Th. Younis مفيد ذنون يونس
الصفحات: 387-402
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الخلاصة

Abstract This research reviews a large variety of literatures on the effect of different variables that contribute to hunger problem. The research aimed to analyze the effect of population policies on Global Hunger Index (GHI). Other independent variables have been included in an econometric model such as: per capita (GDP) according to (PPP), the rate of growth of per capita GDP, the rate of population growth, fertility rate, Geini index, human poor index, the share of richest 10% to poorest 10% of income or expenditure. Cross sectional data for 71 countries was fruitfully introduced into empirical research lately. The study concluded that population policies have no significant effect on hunger index. But increasing poverty has significantly positive effect on hunger, per capita GDP has negative effect on hunger, redistribution of income either has no significant effect, or has positive effect on hunger due to the inflationary negative effects of government expenditure policies amid to redistribution of income.

الكلمات الدلالية


Article
The Situation of Time Management at Palestinian Universities: A Study of staff Opinions at Universities in Gaza
واقع إدارة الوقت في الجامعات الفلسطينية دراسة لآراء العاملين في إدارات جامعات قطاع غزة

المؤلفون: Wafiq H. Al-Agha وفيـق حلمي الأغا
الصفحات: 403-441
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الخلاصة

This study aims to evaluate reliability of time management of staff at Palestinian Universities, throughout designing questionnaire and measuring time management level. The population of the study consisted of high level managerial staff at Palestinian Universities who are working in Gaza strip traditional universities such as: Islamic, Al-Azhar, and Al - Aqsa Universities. The population was about (306) employees and the stratified sample was (126) which represented (41%) of main population. The research instruments are personal information. The evaluation of high level consisted of three parts, personal information, the evaluation of high level management toward the important of time, and time wasters. To analyze the data of the study, frequencies percentages, means, one sample T test, T- test, and correlation, and one way analysis of variance were used. The level of significance was set at 0.05. The result of the study showed that reliability of time management level exists between medium and high level for all study fields. The result of the study indicated the high level managerial staff at Palestinian universities care of time. The researcher recommended that the university management to should identify the importance of time, because it plays a vital role, and also increasing awareness toward time management concept as to be part and parcel from organizing culture, the researcher recommended also decreasing personal visits.

الكلمات الدلالية

جدول المحتويات السنة: المجلد: العدد: