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التوجه الاجتماعي للتسويق ودوره في ستراتيجيات التنافس : بحث تحليلي في عدد من فنادق الدرجة الممتازة والاولى في بغداد == Social Orientation of The Marketing And Its Role In The Competitive Strategies Analytical Search A Number of Excellent And First Class Hotels In Baghdad

اسم المؤلف: مهدي حنون حسين العلاق
اسم المشرف: سعدون حمود جثير الربيعاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يسلط البحث الضوء على العلاقة بين التوجه الاجتماعي للتسويق (مصالح المنظمة , رفاهية المجتمع , رضا الزبون) وستراتيجيات التنافس بانواعها (ستراتيجية قيادة الكلفة , وستراتيجية التمايز , وستراتيجية التركيز), فضلا عن انه يسعى الى تحقيق جملة من الاهداف المعرفية و| This research shed light on the relationship between the social orientation of the marketing (interests of the Organization ,the welfare of society, satisfaction the customer) strategies competitive dimensions of (cost leadership strategy, differentiation strategy, focus and strategy), As well as to to seek to achieve a number of knowledge and applied goals, and represented the field research problem extent of interesting researched the application of social orientation and interest in achieving competitive strategy and omission of this interest in the hotels the surveyed Organization, Based on this problem, and to clarify the relationship between the main and subsidiary research variables was formulated three hypotheses of president of branched out reported (8) sub - hypotheses. Questionnaire was adopted as a tool in data and information related to research collection, It was created based on the number of measurements using the runway ready Likert quintet, it was subjected to a test validity and reliability, And distributed to a sample of (85) individual first class hotels managers in Baghdad and managers of departments and managers of the people and their assistants in the six five - star Iraqi hotels are : "Rashiad International Hotel, the Babylon International Hotel and Ishtar International Hotel, and Palestine International Hotel, Hotel Baghdad international, the international Mansour Hotel," research using the statistical software a ready data analyzed (SPSS - 19) and the Programme (Excel) is the most important statistical tools used in the analysis are : "The percentage of the mean and the standard deviation and coefficient of variation, and the correlation coefficient Pearson and multiple linear regression and analysis of variance (ANOVA), Statistical methods have spawned number of results Perhaps the most prominent and that there were significant correlation between the social orientation of the marketing strategies competitive, as it turned out that there are significant effect between the social orientation of the marketing strategies and competitive, There are significant differences between the average answers socially oriented marketing dimensions (the organization's interests and welfare of the community, and customer satisfaction) in the first class hotels surveyed, as there are significant differences between the average answers competitive strategies and dimensions (cost leadership strategy, differentiation strategy, focus strategy) in the surveyed hotels ,. In the framework of the discussion of Research the results provided a number of recommendations including the need to interesting the surveyed hotels to keep the social orientation of the market and its role in supporting and building strategies selected competitive, as well as the interest applied by looking at the experiences of developed countries and to utilize them in the best possible shape.

تقييم المشروعات خلال فترة التشغيل التجريبي وفق معيار الكلفة والجودة والوقت : بحث تطبيقي في المديرية العامة لتوزيع كهرباء الرصافة == Evaluation of Projects During The Trial Operation Period In Accordance With The Standard Cost, Quality And Time - Practical Research In The Directorate - General For The Distribution of Electricity Rusafa Standard

اسم المؤلف: منى فؤاد عبد الهادي علي ابو القز
اسم المشرف: فضيلة سلمان داوود
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: تقويم الاداء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يتضمن البحث تقييم المشروعات المنفذة والتي دخلت في فترة التشغيل التجريبي وفق معايير التقييم والمتمثلة بـ( الكلفة والجودة والوقت) لتحديد حجم فجوة الانحرافات لعينة المشروعات خلال سنوات التقييم (2011 - 2012 - 2013 - 2014) م لكل من معايير التقييم الثلاث , ثم ي | Research includes evaluation of projects implemented and which entered into trial operation period in accordance with the evaluation criteria and of (cost, quality and time) to determine the size deviations gap for the sample of projects during the years of assessment (2011 - 2012 - 2013 - 2014) of each of the three evaluation criteria, and then followed by a calculation the size of the overall gap to the problem based on the research problem to determine deviations from the specific implementation of each project by answering several questions to answer turns out the reasons for these deviations occur.The importance of research Focus on the evaluation of received projects from contractors executing the project companies, by comparing the cost, quality and time, which identified them as a criterion for assessing the amount of the actual cost and quality achieved and the time it takes to actually implement, Only in this comparison highlights the objectives of the research that highlight the role of evaluation in identifying problems encountered in the projects and the extent to which senior management of the research sample of the results of this comparison in reducing the overall size of the gap for the projects.A researcher has reached to a number of conclusions which stands behind the cause of volume ratio deviations gap to the inefficiency of the technical and financial authorities develop the determinants of the project criterion for evaluation for use with non - followers of the scientific foundations for the development of these criteria and make the comparison that result in repeated deviations on an ongoing basis and not to work to find ways to solve them.Recommendations of the research state in all that is necessary to solve the problems that were the cause behind the decline in financial and material rates of implementation and breadth of deviations gap, whether at the level of each of the sample projects or on the level of the size of the total gap for these projects, which focused in the adoption of the assessment as a tool to detect deviations, and took the top management of those Results mainly to the implementation of projects in the future and choosing efficient companies financially and technically by the referral of the project to ensure the implementation raise rates and reduce the size of the gap

الابلاغ المالي عن راس المال الفكري وانعكاساته على قرارات الاستثمار في الوحدات الاقتصادية العراقية : الية مقترحة == Financial Reporting of Intellectual Capital And Its Impact On Investment Decisions In The Economic Units Iraqi A Proposed Mechanis

اسم المؤلف: منى جبار محمد
اسم المشرف: بشرى فاضل خضير الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعد راس المال الفكري متغيرا مهما في معادلة نجاح الوحدات الاقتصادية الساعية لتحقيق الميزة التنافسية, فهو يشكل اهمية استراتيجية بوصفة مصدرا اساسيا لتحقيق الربحية العالية في الوحدة الاقتصادية, لذلك اصبح اكثر اهمية من راس المال المادي, لذلك من الضروري ان ت | The intellectual capital is an important variable in the equation of the success of seeking economic units to achieve a competitive advantage, it constitutes a strategic importance as the main source to achieve high profitability in the economic unit, so it has become more important than physical capital, so it is necessary economic units that are looking for ways the continued development of its own data base for the development of effective and efficient financial statements through the financial reporting of the intellectual capital to outperform the competition on her economic units in the market. The research aims in a statement the concept of intellectual capital and models to measure and disclose it, and indicate the reflection of the financial reporting intellectual capital on investment decisions in the shareholding companies listed on the Iraq Stock Exchange, As well as the Proposal mechanism for the financial reporting of intellectual capital in shareholding companies listed on the market Iraq Stock Exchange to provide information to assist in making an investment decision, and the application of the proposed mechanism to measure intellectual capital and accounting disclosure in the financial reports of shareholding stock companies listed on the Iraq Stock Exchange, particularly Asasal Telecom.After the testing the research hypotheses was reached a set of conclusions, represented the most important of the following : 1. there is a significant correlation between the financial reporting of intellectual capital and investment decisions in the shareholding companies listed on the Iraq Stock Exchange.2. Propose financial reporting mechanism for intellectual capital in shareholding stock companies listed on the Iraq Stock Exchange in the provision of information to enable the rationalization of investment decisions.3. The possibility of applying the proposed mechanism to measure intellectual capital and disclosed in the financial reports of shareholding stock companies listed on the Iraq Stock Exchange, , particularly Asiacell Telecom.The research was presented a number of recommendations, the most important of the following : 1. The necessity to adopt the proposed mechanism for financial reporting of intellectual capital in shareholding stock companies, particularly listed on the Iraq Stock Exchange, which aims to achieve integration between the accounting information in the financial statements and information intellectual capital and its components, through the reporting of intellectual capital information in the statements appendix of the financial reporting which was able to make investment decisions.2. The necessity for financial reporting of intellectual capital in all its components (human and structural and relational) through the issuance of a report in a binding appendix of financial disclosure and includes detailed information on intellectual capital.3. The necessity to form a supervising in Iraq Stock Exchange to compel shareholding companies to the financial reporting of intellectual capital, because of its importance to the revitalization of the market, since it depends efficiency of financial markets and their ability to attract capital on what discloses listed the information companies can relied upon in making investment decisions

تاثير قرارات لجان المناقصات على تلكؤ المشاريع : دراسة حالة في محافظة كربلاء المقدسة == Impact of Committees Referral Tenders Decisions On Delayed Projects Case Study In The Governorate of Karbala

اسم المؤلف: منذر عبد الامير محمد الصفار
اسم المشرف: نوال طارق ابراهيم
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة البلديات
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يكثر الحديث والجدل حول تعثر الشركات وتاخرها في انجاز ما بذمتها من اعمال على وفق المواصفات المطلوبة وخلال المدة المتفق عليها بموجب الشف التعاقدي لذلك من الضروري مراجعة الاساليب المتبعة في كيفية احالة تلك المشاريع بالطريقة التي يتم بموجبها اختيار المقاول ال | Frequently talk and debate about the faltering companies and delay in the completion of the work owed according to the required specification during the agreed period under contractual chef so it is necessary to review the methods how to transmit those projects in the manner by which the right contractor for implementation including the assignment of those contracts to contractors without a competition or selection may be based on the least expensive tenders among competitors without regard to other competitive advantages that sheds light on the research practice in analyzing these Bids and tender competition winner extract is transmitted by specialized commissions, research was to determine the extent of their commitment to help implement government contracts (2) for the year 2014 while doing her work in addition to direct them in appropriate ways in determining the most appropriate among tender offers to compete to reduce delay in completion rates as a result of the good decision analysis and referral commissions which will affect the outcome of the State and of society, so this study was conducted in the province of Karbala to stand at reality In late projects in the province as outsourced departments and people associated with the town hall which are directly related to work projects during the implementation phases of the assignment and to obtain data and information required in completing the requirements of the research sample consisted of 22 late project to be studied and analyses in two stages to find out the real reasons for the delay of these projects with impact referral Commission decision, so it has been conducting some interviews with important figures in the governorate building and project - related and it Been using descriptive checklist dealing with prominent foundations and special effects during the life of the project based on data obtained with the field and homeliness personal experience and practical researcher may find there's a weakness in the competitive tender process assignment method by adopting the principle of analysis and referral commissions on lower prices as a result of fears of regulatory accounting, which does work to transmit such tenders to companies or contractors do not have the financial and financial competence required commensurate with the workload in addition to the absence of clear grounds and fixed between Ministries to award bids so prefers to modify the pilot controls and weighting criteria in the way that fits with the volume of business and the Iraqi environment to be more visible to any committees, as well as activation code investment with good form that guarantees to attract foreign companies also discreet revise classification new classification procedures to be closer to reality.

ادارة الجهل التنظيمي وعلاقتها بتعزيز الابداع المنظمي : بحث تحليلي في شركة الفارس العامة == Organizational Ignorance Management And Their Relationship To Promotion of Organizational Innovation

اسم المؤلف: مصطفى مؤيد احمد الفلاحي
اسم المشرف: شفاء محمد علي العزاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة صناعية
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الكلمات الدلالية:
  • ادارة الجهل التنظيمي
  • تعزيز الابداع المنظمي
الصفحات الاولى:
المستخلص: تهدف الدراسة الى الوقوف على واقع عمل شركة الفارس العامة في مجال ادارة الجهل التنظيمي ودورها في تعزيز الابداع المنظمي واثارة اهتمام القيادات العليا فيها لاهمية متغيرات الدراسة , فضلا عن تشخيص وتفسير طبيعة علاقات الارتباط والتاثير بين المتغير المستقل (ادارة | The study aims at standing at the work reality of Al - Fares Company General in the domain of the management of organizational ignorance and its role in promoting the organizational Innovation and arousing the interest of top leaderships in it due to the importance of the study variables, as well as diagnosing and explaining the nature of correlations and the effect between the independent variable (the management of organizational ignorance) with its four dimensions (complexity, uncertainty, ambiguity, vagueness) and the reliable variable (promoting the organizational Innovation) with its five dimensions (organizational support, organization culture, leadership pattern, supportive environment, possessing necessary resources). The study stemmed from a problem expressed by two dimensions; the first one is cognitive represented by the scarcity of studies related to the topic of the management of organizational ignorance being one of the variables characterized with modernity and need search and study to reveal its variables, in addition to the contradictions posed around the term the promotion of organizational Innovation. As to the second dimension represented by a number of applicable questions related to the study site, the most prominent of which are (what are the states of organizational ignorance in the searched company and how to manage it to promote the Innovation in it? Does the searched company really apply the management of organizational ignorance?). Based on the study problem and in order to explain the relation between the study main and sub variables, two hypotheses were coined from which (10) sub - hypotheses were derived. The questionnaire form as a main instrument to collect the data and information related to the study was relied on, for it was prepared basing on a number of ready measures using Likert quintuple grader, was subjected to validity and reliability tests, and distributed to a sample of (129) in charge person at the level of top leaderships in Al - Fares Company General, specifically to the ones with the position of (Chairman, general director, asst general director, authorized director, asst authorized director, factory director, department director, section director), as well as field visits, personal interviews program and some documents and records related to the searched company. To analyze the responses and test the study hypotheses, the researcher used a number of statistical means like the mean, the standard deviation, difference coefficient, Pearson correlation coefficients, definition coefficient, marginal tendency, the two tests (F,T) and simple linear regression relying on ready statistical programs (SPSS Ver 12) and (Excel 2007). In the light of the obtained results, the study arrived at a collection of conclusions, the most prominent of which were : there is an attitude toward managing the organizational ignorance in Al - Fares Company General the research population, and this attitude was due to the interest of this company in managing (complexity, uncertainty, ambiguity and vagueness),as well as the existence of an interdependence and integration among the dimensions of the organizational ignorance management and the promotion of organizational innovation which role was effectively reflected if used collectively or individually. Also, the higher management of the researched company was able to use the dimensions of the organizational ignorance management collectively in producing the impact on the promotion of organizational innovation of it more than its use in impact individually. Based on the research findings, a collection of recommendations were laid the most important of which were : the necessity for the company to adopt a comprehensive framework for the process of organizational ignorance management with all its dimensions, work at circulating the culture of ignorance management in the company, provide a more suitable, encouraging and supporting environment recognizes the significance of ignorance management in promoting innovation opportunities, lay plans and programs that work at activating the dimensions of the process of organizational ignorance management at the company level, its departments, factories and units.

تصميم نظام مقترح لتقييم الاداء الاستراتيجي باعتماد بطاقة الاداء المتوازن وعلى وفق معايير AACSB == Design of A Proposed System For Assessing Strategic Performance By Adopting The Balanced Scorecard According To The Aacsb Standards

اسم المؤلف: مصطفى مهند محمد علي
اسم المشرف: سناء عبد الرحيم سعيد العبادي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تتمثل مشكلة نظم تقييم الاداء في الجامعات والكليات العراقية بصورة عامة وكلية الادارة والاقتصاد بصورة خاصة في عدم اعتمادها على معايير عالمية او دولية في التقييم. لذلك تم تقديم هذا البحث والذي يهدف الى تصميم نظام لتقييم اداء كلية الادارة والاقتصاد باعتماد | The problem with assessing performance in Iraqi universities and colleges in general and the college of Administration and Economy, in particular, is the lack of dependence on a global or international standards in the assessment. So this research was presented, which aims to design a system for assessing performance of Administration and Economics College by adoption of the Balanced Scorecard and according to (Association to Advance Collegiate Schools of Business) (AACSB) standard.Research methodology based on case study and applied study, as were the data on the status of the application (AACSB) standards is collected from Administration and Economics College / Baghdad University, and design assessment system by adoption of the Balanced Scorecard through the distribution of (AACSB) standards on dimensions of the card and determine the weights for each dimension and apply it in the college. Questionnaire was used to determine the relative importance which distributed to (30) individuals divided into (3) assistants Dean (7) heads of department (10) managers Unit and Division and (10) teaching staff holds the title of professor Dr. Checklists has been used as a primary tool in the research , that has been prepared according to (AACSB) International standards to obtain the necessary primary data, and this required an interviews with faculty members and members of the accreditation Committee, as well as field homeliness researcher at the college to obtain the necessary including data.Number of statistical methods was used in the research, including frequencies, weighted mean and the percentage, in order to get the results, which pointed to achieve (curriculum content) standard and (the educational level of the program) standard highest proportion of application and documentation has been reached (100%), and (executive education) standard less proportion of application and documentation which reached (0%). Results of the implementation of the proposed system showed that college achieved the highest level of performance in (customer) perspective by (76.8%) , And it's performance from (educational process) perspective was proper,it has achieved (71.5%), But its performance from (organizational direction and strategy) ,(financial performance) and (learning and growth) perspectives did not reach the required level which achieved performance level by (61.6%, 62.2%, 68.6%), respectively, so that the college achieved the level of performance in general by (69.02%).

تحليل العوامل المؤثرة في سلوك المستهلك ازاء ممارسات الخداع التسويقي : بحث تحليلي في عينة من اسواق بغداد التجارية == Analysis of The Influencing Factors On The Consumer Behavior Over The Deception Practices of Marketing Analytical Research In A Sample of Baghdad Commercial Markets

اسم المؤلف: مصطفى رعد صالح الحمداني
اسم المشرف: احمد نزار جميل
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يربط البحث الحالي بين متغيرين اساسيين ذات اهمية كبيرة في المجال التسويقي، الا وهما ( الخداع التسويقي والسلوك الشرائي للمستهلك )، ويسعى البحث الى الوقوف على تاثير الخداع التسويقي في السلوك الشرائي للمستهلك في عينة من اسواق بغداد التجارية، وتمثلت مشك | current research Linking between two variables key sectors with great importance in the field of marketing , namely ( a deception and consumer behavior), and research seeks to identify the impact of marketing deception in the purchasing behavior of the consumer in a sample of Baghdad commercial markets , and the research problem was represented by arange of questions about the nature of the relationship and influence between the independent variable (marketing deception) and the dependent variable (consumer behavior), and two fundamental research hypotheses have been emerged, including four sub - hypotheses each of them subjected to statistical tests..The research was done on a random sample of 289 consumers in seven marketing complexes , and the questionnaire tool was the main key in the collection of data and information, and for their analysis of the data used several statistical methods such as mean and standard deviation and simple correlation coefficient and simple linear regression equation and (T) test and (F) test. And The most significant findings of the research is a lack of correlation and impact between research variables , and the research found a set of conclusions, the most important of that the marketing deception practices are from ancient origins and practiced from old time, and most of the countries developed legislation and laws that limit these practices and that protects consumer safety and their rights to access to safe products, and that there are significant moral effect of deception in the distribution on the purchasing of consumer behavior..The main recommendations was the official authorities address the legal legislation that protects the consumer and work to develop them in order to limit or reduce the phenomenon of marketing deception and preserve the safety of consumers, and draw attention to the same culture Limited class and try to spread the culture of use of the products and how to make sure about the safety of products they consume, and as well as urged scholars and researchers further studies and research related to the phenomenon of deception and taking other practices about marketing deception

المعرفة الضمنية للمدققين وانعكاسها على فاعلية اداء بعض مكاتب المفتشين العامين

اسم المؤلف: مصطفى خضير حسين
اسم المشرف: صلاح الدين عواد كريم الكبيسي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: تقويم الاداء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف هذا البحث الى معرفة مدى انعكاس المعرفة الضمنية بابعادها (الخبرة، المهارة، الحدس، القدرة على التفكير) على الاداء المنظمي لمكاتب المفتشين العموميين بابعادها (محور العمليات الداخلية، محور النمو والتعلم، محور التركيز على المتعاملين ) وقياس وتحليل ونوع ال

طرائق لتقدير معالم نماذج عمليات ليفي وتوظيفها في اسعار عوائد اسهم مصرفي الشمال والمتحد == Methods of Estimating Model Parameters Le'Vy Processes And Emoloyment In Returns Stock Prices North Bank And United

اسم المؤلف: مريم جمعة موسى
اسم المشرف: مناف يوسف حمود
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد سوق الاوراق المالية الهدف المنشود للمستثمرين الذين يرغبون في التخصيص الكفء للموارد المالية المتاحة لديهم الامر الذي يتطلب توفر قدر من البيانات والمعلومات المالية الصحيحة المتعلقة بالشركات التي تتداول ادواتها في السوق حتى يتمكن هؤلاء من ترشيد قراراتهم | The stock Exchange is the target for investors who are interested in the efficient allocation of financial resources available to them , which would require a lot of data on companies that are trading their tools on the market so they can rationalize their decisions and make profits unusal in light of market efficient proper financial in formation.However because there are fluctuations in returns stock prices resulting from low and high stock returns prices at the Iraq stock Exchange solve this problem by using stochastic processes models,One of the models le'vy. Relying on the so - called Brownian subordinate as it has been relying on the so - called Normal Inverse Gaussian (NIG).the research aims as the estimate that the parameters of his model using two methods (MME,MLE) and then employ those estimate of the parameters in the study of stock returns and evaluate asset pricing for both the united Bank and Bank of North which their data were taken from the Iraq stock Exchange. As well as the use of simulation method for the purpose of simulating the practical side with a different presumed cases.Has been reached the practical side, which showed the results to a preference MLE on MME based on the standard of comparison the average square error (MSE).As for the side of the simulation it has shown favorable results also MLE on MME. As well as the simulation results indicated that the increase in the value of kurtosis and decreasing the value of skewnsses in NIG model it may cause a decrease in large volatility especially when increasing valumes of samples while side applied found that the yield rate of the stock of the Bank United is higher than the rate of returns for the North Bank as well asthe United owning less coefficient c.v compared with the North Bank and both estimater (MME,MLE).therefore the United Bank is the best investment of the Northa Bank in addition , the North Bank was less efficient than the United Bank for, leading this speech to preference of investors to invest with united Bank and its superiority on the North Bank.

امكانية تطبيق المعيار المحاسبي الدولي 33 عن ربحية السهم الواحد لتعزيز جودة الابلاغ المالي في بعض الشركات المساهمة العراقية == The Possibility of Application of IAS 33 For Earnings Per Share To Strengthen Financial Reporting Quality In Some of Iraqi Listed Corporations In ISX

اسم المؤلف: مروة رعد ابراهيم
اسم المشرف: لبنى زيد ابراهيم
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف هذا البحث دراسة حالة الشركات المساهمة العراقية المدرجة في سوق العراق للاوراق المالية من حيث الالتزام بمتطلبات معيار المحاسبة الدولي 33 "ربحية السهم الواحد" وتتركز مشكلة البحث الرئيسة في بيان مدى التزام تلك الشركات بمتطلبات المعيار الدولي 33 والذي قد | This research deals with the case of the Iraqi joint - stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Altars' concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange companies effect, have shown results Find that those companies do not disclose earnings per share only two out of sixteen companies, which represent the research sample in addition to not Obligate the requirements of International Accounting Standard 33 "Earnings per share", and based upon suggested researchers apply the international standard 33 through the introduction of base Iraqi accounting be similar to the international standard, including 33 Iraqi companies listed in Iraq Stock Exchange companies do not apply international standards, or that is the introduction of a clause in both rules Mahspitan sixth and tenth and the newly created item within the scope of IAS 33

العلاقة المتبادلة بين التغيير والثقافة التنظيمية وتاثيرها في ابعاد الهيكل التنظيمي == The Relationship Between Change And Organizational Culture And It Impact On Organizational Structure Dimensions

اسم المؤلف: مروة جعفر صادق
اسم المشرف: علي حسون فندي الطائي | عبد المنعم كاظم حمادي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة عامة
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يتناول البحث الحالي "العلاقة المتبادلة بين التغيير التنظيمي والثقافة التنظيمية وتاثيرها في ابعاد الهيكل التنظيمي", ويسعى الى تحقيق مجموعة من الاهداف اهمها قياس العلاقة بين التغيير التنظيمي والثقافة التنظيمية ومعرفة تاثير هذه العلاقة في ابعاد الهيكل التنظي | The current research Examines "The relationship between organizational change and organizational culture and its impact on the organizational structure dimensions", The research problem is the changes that have occurred after 2003 and yet on The interactive relationship between organizational change and organizational culture and its impact on the organizational structure dimensions for the Iraqi Ministry of Science and Technology. This research aims to achieve a set of goals, the most important measurement of the relationship between organizational change and organizational culture and know the impact this relationship in the organizational structure dimensions of the Iraqi Ministry of Science and Technology. And It was drafted Six main hypotheses : The first is the existence of a correlation significant differences between organizational change and organizational culture, Second there is a significant correlation between the organizational change, organizational structure, The third is the existence of a correlation significant differences between organizational culture and organizational structure, The fourth is that there is a significant moral effect to Organizational change in the organizational structure, Fifth hypothesis is there is a significant moral effect on Organizational culture in the organizational structure dimension, Sixth There is a significant moral effect for The relationship between organizational change and organizational culture in the organizational structure dimensions, In addition to the sub hypothesis associated with these Key hypothesis. In order to Achieve these hypotheses tests Use the integral approach combines historical method and curriculum descriptive and analytical, It has been applied to a sample of the general managers and managers of the centers and departments and division in the Iraqi Ministry of Science and Technology, The number of the sample (72) individuals have been distributed form questionnaire about their views on the subject of research, It was the completion of all data through field visits and Personal interviews and some official documents, It has been using a number of statistical methods for data processing, including : Percentages ,Duplicates, Arithmetic mean, And standard deviations, Split half, Cronbach Alpha coefficient, In addition to simple linear correlation coefficient, T test, simple linear regression And multiple linear regression. It was reached a set of conclusions The most important There is a positive correlation Between Organizational change and organizational culture, and their influence appears only on the dimensions (formal, central), This shows that the organizational structure of the Ministry suffers from inertia, As it is not accompanied organizational change programs. Moreover, the researcher recommended strengthening the operations of organizational change in the ministry through the development of organizational culture by making it more flexible, which helps to stimulate the organizational structure of the various changes in the ministry

تاثير اعادة هندسة العمليات الادارية في المواطنة التنظيمية : بحث تطبيقي في الشركة العامة للصناعات الالكترونية == The Effect of Managerial Process Reengineering On Organizational Citizenship Applied Research On Electronic Industries Company

اسم المؤلف: مروة بدر زيا يوسف
اسم المشرف: شفاء محمد علي العزاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة صناعية
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف هذا البحث الى التعرف على واقع متغيري البحث في المنظمة المبحوثة والتعرف على علاقة الارتباط والتاثير بين ( اعادة هندسة العمليات الادارية وسلوك المواطنة التنظيمية), وطبق البحث في شركة الصناعات الالكترونية وشمل عينة من المدراء والموظفين من كافة المستويات | The research aims to know the reality of a two examined variables at the organization studied identifying the relationship between managerial processes reengineering and organizational citizenship behavior. The research applied on the Electronic Manufacturing Company encompassing a sample of managers and employees consisted of (100) individuals. A questionnaire is the main instrument for data gathering, which has been included (45) questions as well as personal interviews to support the questionnaire's questions and to achieve greater realism for collecting information.Answers were analyzed to reach the final results through the use of a number of statistical methods via the statistical package (SPSS). The research has sought to test main hypotheses with the minor ones regarding correlation and regression relationships for answering questions that express the research problem, especially the basic question related with whether if there is some effect of managerial processes reengineering on the organizational citizenship behavior in the company studied?The research reached into some conclusions, the most important one is that there is a significant correlation and impact relationships between managerial processes reengineering and organizational citizenship behavior in the organization studied. Many commendations has also been reached, the most important ones are the notably increased reliance upon information technology for its vital role in minimizing lost time for operations through the provision of an electronic database that employees rely on their need to catch up with developments and stimulates them to do business more quickly and easily. Moreover, there is a need to develop educational courses and seminars for notifying employees about the importance of volunteerism and its benefits in addition to promote these behaviors through regulations and instructions necessary to reward the spontaneity and voluntarism efforts through various policies and human resources programs

توظيف منهج التكاليف على اساس الانشطة الموجهة بالوقت لتسعير الخدمات في القطاع الفندقي == Employing The Cost Method Based On Time - Directed Activities For Pricing Hotel Sector Services

اسم المؤلف: مرتضى ابراهيم مكي التميمي
اسم المشرف: نصيف جاسم محمد علي الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: نتيجة التزايد الملحوظ في اعداد الفنادق التي تعمل في مجال السياحة والمنافسة الحادة, كان لابد من وجود اسلوب كلفوي حديث يتمكن ليس من احتساب تكلفة كل خدمة على حده ومدى ربحيتها فقط , بل كذلك يجب ان يكون قادرا على تحديد تكلفة كل زبون بحد ذاته ومدى ربحيته, وفي | Due to the noticeable increase in the numbers of the hotels working in the tourism sector and the vicious competence, it was necessary to find a modern costipng method capable of calculating the cost of each service alone and its profitability. And under the problems and deficiency of the traditional costing method in performing the demanded tasks, most of the studies, researches and the financial economic units sought to adopt Activity Basic Cost, but this method suffered from some issues that occurred in application, especially that related to the instant updating. Therefore, it was necessary to find a new way that includes all the strengths of the Activity Basic Cost (ABC) and overcomes all its flaws and weaknesses. The result of this quest was Time Driving Activity Basic Cost (TDABC).The researcher sought through the study to find the possibility of applying the TDABC to the activities of Zamzam tourism group by a model based on the time driving cost equations.Based on that, the researcher was able to contain the complexity of the various processes with the ability of processing any change that could occur suddenly with the ability of deciding the cost of each customer and his profitability. Also, the study was able to perform an instant update rather than the periodical one, and helping the management with determining the points where the cost is quite high and controlling it through finding the most effective factor on the cost increase and reducing it. The research reached the fact that applying TDABC method in the hotel sector is crucial which would support the efforts made for decreasing the cost in addition to the possibility of increasing the performance level of the managerial decisions. The researcher recommended that the service sector working economic units' awareness of the way to apply this method should be increased since it succeeded in overcoming the negative points found in ABC in determining the exact time of each activity. He also, recommended that the importance and characteristics of using TDABC method by hotels should be revealed through presenting the studies that can reveal the financial and administrative effect on the hotels.

البرامج التدريبية ودورها في تحقيق متطلبات وثيقة استراتيجية الاصلاح الاداري : دراسة تحليلية لعينة من البرامج التدريبية لديوان الرقابة المالية الاتحادي == Training Programs And Their Role In Achieving Administrative Reform Strategy Document Requirements : Analytical Study of A Sample of Training Programs For The Federal Office of Financial Supervision

اسم المؤلف: محمود عبد الوهاب حسن العبدلي
اسم المشرف: عبد الناصر علك حافظ
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: تقويم الاداء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف البحث الى تسليط الضوء على دور البرامج التدريبية في تحقيق وثيقة استراتيجية الاصلاح الاداري لعينة من البرامج التدريبية المقامة من قبل ديوان الرقابة المالية الاتحادي، في الوقت الذي تسعى فيه الادارات الحكومية لمواجهة التحديات في مجال محاربة الفساد الادا | This research aims to shed light on the between the training programs and their role in the administrative reform strategy in the sample held by the Office of denominational control federal training programs, at a time when government departments seek to meet the challenges in the fight against financial and administrative corruption, and in order to achieve this has been adopted Find the number of research approaches sober, represented in the basis of the analytical approach to test relations research and its variables, and launched search of a problem is expressed in a number of intellectual and practical questions in order to clarify the intellectual connotations of the variables under study and of the effectiveness of training programs, administrative reform strategy, being one of the modern subjects on Arab environment General and the Iraqi special environment.Find two assumptions major first for the relationship of the link has been included, and the second for effect relationship between research variables, has represented the research sample (105) employees in the training and support departments have department at the Federal Office of Financial Supervision, it has been used questionnaire as a key tool for this purpose, in addition to the use of the checklist for the purpose of measuring training programs impact on a sample of employees of other ministries (the Ministry of transport, the Ministry of Electricity) totaling (33) who have received training in the Court, as well as interviews with some of the departments for the purpose of collecting some information pertaining to the research variables ,it has been using a number of appropriate statistical methods to analyze data and test hypotheses, such as arithmetic mean, standard deviation, coefficient of variation, etc. in the final analysis, the results showed the health of most of the hypotheses and the most important of the existence of a correlation significant positive significant between research variables, and depending on the formulation of a number of conclusions which it is based researcher in the development of a number of recommendations to the Organization surveyed, with writing Conclusion It included several proposals for future studies later.

تطور الانفاق الاستهلاكي الحكومي وانعكاسه على هيكل الحساب الجاري في العراق للمدة (1990 - 2014) == The Evolution of Consumer Spending The Government And Its Reflection On The Current Account Structure In Iraq For The Period (1990 - 2014)

اسم المؤلف: محمد نوري داود المشعل
اسم المشرف: صلاح مهدي عباس البيرماني
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: لتجنب الاثار السلبية الناجمة عن ضعف مرونة الجهاز الانتاجي في الاستجابة للزيادة الحاصلة في الانفاق الاستهلاكي الحكومي قد يتم التوجه نحو الاستيرادات لسد الزيادة في الطلب المحلي الناجمة عن زيادة الانفاق الاستهلاكي الحكومي، وبما ان الاقتصاد العراقي اقتصاد ريع | To avoid the negative effects due to inflexibility of the domestic production in response to the increase in government consumption expenditure leads to more imports to meet the increase in domestic demand resulting from the increase in government consumption expenditure. Since the Iraqi economy, yield economy unilateral depends on oil revenues to finance spending, and the fact government consumer spending is a progressive high flexibility to increase in overall revenues, while being a regressive low flexibility in the event of reduced public revenues, and therefore lead to a deficit in the current account position. And that deficit caused by two imbalances, the imbalance of the government spending structure in favor of consumer spending and the imbalance of the current account structure, as the export of a single commodity is oil from which to finance the spending offset by a wide range of imports that are brought a large portion of this spending to it. Therefore the research aims to determine the impact of government consumer spending in the current account structure in light of increased government spending, through analysis the reality of government consumer spending and the current account structure in Iraq, and measure and analysis the impact of government consumer spending on the current account structure during the study period (1990 - 2014), has been using Autoregressive Distributed Lag Model(ARDL), because of this form of advantages is the suitability for small samples and stationary data in the first - difference or the level or a combination of the two, The researcher has been found that the increase in the state of consumer spending, one of the main reasons to increase the current account deficit, as the increase in government consumption expenditure at one unit(million D.I) has led to the increase of imports of goods and services at (0.58) unit(million D.I) in the short term and at (1.16) million D.I in the long term, as the increased government consumption expenditure (1%) lead to increase in the visible and invisible trade account deficit, which represents the main component of the current account structure to (0.25%) in the long term and thereby increase the current account deficit, as well as the effect of money supply (M1) and the budget deficit in a current account in the long term if the increase (1%) in the money supply (M1) or the budget deficit lead to increased current account deficit by (0.38%) and (0.73%) respectively, while lead increased the budget deficit (1%) in the short term to increase the current account deficit rate of (0.45%), and a relationship from the budget deficit to the current account deficit confirms agreement the twin deficits theory with the reality of the Iraqi economy, and disagreement theory equivalent Alrikarda.

تقييم رضا المرضى عن الخدمة التمريضية : بحث مقارن == Evaluation of Patient Satisfaction For Nursing Service / Comparative Research

اسم المؤلف: محمد مخيلف حاوي التميمي
اسم المشرف: نادية لطفي عبد الوهاب الجنابي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة التمريض
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف البحث الى التعرف على مستوى الرضا المتحقق لدى عينة من المرضى الراقدين في المستشفيات المبحوثة ( الكندي التعليمي, بغداد التعليمي , واليرموك التعليمي ) , فضلا عن تسليط الضوء على الواقع الملموس لخدمة التمريض وعلى وجه الخصوص في المستشفيات التعليمية الحكوم | This study aims to identify the level of patients’ satisfaction among a sample of hospitalized patients in the targeted hospital (Al - Kindy Teaching Hospital, Baghdad Teaching Hospital, and Al - Yarmook Teaching Hospital). Moreover, this study highlights the reality of services for patients, especially in the targeted governmental teaching hospitals. The Patient Satisfaction with Nursing Care (PSNCS) has been measured in these hospitals through the revised scale by Tang et al, (2013).This scale includes four major domains; Health Information (5 items), Influencing Support (4 items), Decision Control (4 items), Specialized Technical Competence (7 items). The method of surveying patients’ opinions about the degree of their satisfaction with the nursing services offered in the targeted hospitals. The study scale has been tested for its reliability and validity. The researcher used the statistical measures of Factor Analysis, Mean, Standard Deviation, Kaiser - Meyer - Olkin) exploratory measure, Bartlett Test which measures the association relationships among variables. Moreover, the researcher used the Mann - Whitney test for individual differences among patients’ answers in the targeted hospitals in the Statistical Package for Social Science (SPSS) for Windows.The researcher concluded a set of conclusions, some of which were shared among the targeted hospitals. The most significant conclusions include although the nursing services are delivered in a high - quality professional manner, but the delivery of such services is somewhat delayed from predetermined times which gives the patients an impression of absence of attention with the patients and what they need of care throughout their hospitalization. Furthermore, the nursing staff do not care appropriately in engaging patients in the health care delivered for them, which generates the feeling of absence of interest of the nursing staff with the patients.The researcher suggested a set of recommendations including the necessity of quickening the delivering the nursing services in time in order to substantiate a good impression among patients relative to the extent of their value in the hospital. Additionally, it is vital to take more care of improving the nursing skills for nursing staff through engaging them in specialized courses in order to enhance their competences. Ultimately, it is necessary to quicken the delivery of the nursing services in the appropriate time in order to substantiate a good impression among patients relative to the extent of their value in the hospital.

دور الثقافة التنظيمية في تعزيز ممارسات الشفافية المالية واثرها في فاعلية المنظمة : بحث تحليلي في الشركة العامة لتجارة السيارات == The Role of Organizational Culture In Improving Financial Transparency Practices And Its Impact On Organizational Effectiveness Analytical Research On The General Automobiles Company

اسم المؤلف: محمد عدنان عبد
اسم المشرف: اثير انور شريف
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة عامة
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف هذا البحث الى اختبار علاقة وتاثير الثقافة التنظيمية كمتغير مؤثر في الفاعلية التنظيمية كمتغير مستجيب وبوجود الشفافية المالية كمتغير وسيط في الشركة العامة لتجارة السيارات، وكذلك تحديد مدى وجود الفروقات ذات الدلالة الاحصائية بين متغيرات البحث، وثم محاو | This research aims to examine the correlation and the influence of organizational culture on in organizational effectiveness and the existence of financial transparency as a variable mediator in the General Company for Trade cars, as well as determine the extent of the existence of statistically significant differences between research variables, And then try out, among other recommendations, including contributing to the achievement of organizational effectiveness, and This research has been applied to the sample induced intentional total (67) individuals, The researcher used the questionnaire as a main tool to measure the level of research variables and correlation relationships, and influence among them, In order to processing data and information was used statistical analysis program (SPSS) to reach the results through a number of the most important statistic methods (Frequency distribution table, percentages, mean, standard deviation, Pearson correlation coefficient, simple linear regression model, path analysis). And most results of the analysis of the research are high level of search variables (organizational culture, financial transparency, and organizational effectiveness) in General Motors trading company, There is correlation, and influence between organizational culture and financial transparency, and correlation, and influence between organizational culture and organizational effectiveness and correlation, and influence between financial transparency and organizational effectiveness, increase the influence of organizational culture In achieving organizational effectiveness of the company surveyed across Financial transparency variable and The search ended with a set of conclusions was A correlation relations and influence of high moral significance between research variables And sub - dimensions So were all the research hypotheses main and branch accepted, Research has recommended a set of recommendations that support this relationship And as to improve practice of financial transparency in achieving organizational effectiveness.

دور ادارة تعاقدات المرافق العامة وفق نظام البناء والاستغلال وتحويل الملكية B.O.T في تاهيل البنى التحتية : مطار النجف انموذجا == The Role of Public Utilities Management Contracts In Accordance With The Build - Operate - Transfer System (BOT) In Infrastructure Rehabilitation (Najaf Airport Model)

اسم المؤلف: محمد عبد الرضا رشيد
اسم المشرف: محمد احمد حمد
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: تقويم الاداء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تهدف هذه الدراسة الى بيان دور ادارة تعاقدات المرافق العامة وفق نظام البناء والاستغلال وتحويل الملكية (B.O.T) في تاهيل البنى التحتية , من خلال تسليط الضوء على نظام البناء والاستغلال ونقل الملكية (B.O.T) كالية من اليات تشييد وتشغيل وادارة مشروعات البنى التح | This study aims to indicate the role of contracts of public utilities management in accordance with the construction, exploitation and conversion of property system (BOT) in infrastructure rehabilitation, by shedding light on the system construction, exploitation and transfer of ownership (BOT) mechanism of the construction, operation and management of infrastructure projects mechanisms, it is a system that seeks to contract with the private sector to the construction of infrastructure projects up and running to their account a period of time, and then transfer ownership to the state, because of its advantages in finding sources for the establishment and financing of mega projects away from the budgets of the state, and the exchange of experiences between countries, and the transfer of advanced technology, and provide job opportunities and the training of personnel, so as to reach a solution to the problem of the study of the general budget's inability to provide the necessary funding for the construction, operation and development of infrastructure, and lack of clarity of the role of contracting management system AL (BOT) as a mechanism for the availability of a strong infrastructure, and with a high qualitative level, and this is a result of a failure large in the legislation governing the control and participation of the private sector in the creation of public utility contracts.To Resolve those problems were studied stages and the parties to the contracts management according to the system of (BOT) mechanism of mechanisms for the establishment of large infrastructure projects, and study the legal and economic provisions for the system of (BOT) in order to create a balanced partnership between the private and public sector relationship, as well as illustrate the importance of following international standards that must be considered when hiring system AL (BOT), and this is designed to examine the forms for the practical side of the search on the basis of criteria have been drawn from laws and regulations, and evidence of international contracting, was used Sevenfold scale to see the results of the application and document form standards, and the use of the arithmetic mean likely results and the percentage of the extent of Conformity to diagnose the gap compared to the actual reality in the implementation and documentation stages of contracting procedures and requirements. [The study finds many of the conclusions and the most important on is that the system of (BOT) is one of the actors for the establishment of infrastructures and large infrastructure facilities, systems, and concluded the study, at the end the study concludes by some recommendations which are , prepare a special legislation governing the hiring process in accordance with the system of (BOT), clearly defines the mechanism by which was conducted hiring, and contracting stages and procedures of each stage.

تحديد العوامل المؤثرة في زيادة انتاجية خدمة التمريض في بعض مستشفيات محافظة ديالى == Identify The Factors Influencing The Increase In The Productivity of The Nursing Service In Some Hospitals In The Province of Diyala

اسم المؤلف: محمد زيد عباس
اسم المشرف: نادية لطفي عبد الوهاب الجنابي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة التمريض
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف البحث الى دراسة اهم العوامل المؤثرة بانتاجية الخدمات التمريضية وقد اعتمد المقياس المطور من قبل ((Kien, 2012 والذي يتضمن سبعة عوامل ( القوى العاملة , فريق الادارة , التحفيز , ضغط ساعات العمل (الوقت) , المواد/المعدات , الاشراف , السلامة ) ,وذلك لغرض قي | The research aims to study the most important factors affecting the productivity of nursing services has been the developer measure adopted by the (Kien, 2012) which includes seven factors (workforce, management team, stimulation, pressure of working hours (time), material / equipment, supervision, safety), and for the purpose of measuring the factors affecting the productivity of these services, as well as measuring the productivity of nursing services and recognize the reality of providing nursing services in a number of public hospitals in the province of Diyala it has been productive partial measure in the surveyed hospitals, and research involved a sample of nurses working in hospitals in the province of Diyala (Baquba Teaching Hospital General, Khalis General Hospital, Virgin Specialist education), and the sample was selected group of nurses, workers and nurses in providing nursing services for hospitals surveyed totaling (400), a nurse and a nurse have been retrieved (380) form the equivalent ( 95%), and it has subjected measure of test validity and reliability and are used many statistical methods such as factor analysis and the arithmetic mean, standard deviation, and test (T), and scale) Kaiser - Meyer - Aolkin exploratory Kaiser - Meyer - Olkin)), and test Bartlett (Bartlett) which measures the correlation between variables as well as UMann test - Whitney differences morale among the answers of nurses in the surveyed hospitals, the use of software (SPSS), the research concluded, inter conclusions have been some of which were common among the surveyed hospitals Perhaps the most prominent of the authorized distribution for the preparation of nurses on different sections in these hospitals is appropriate to the needs of these sections, which led to the burden of high work on some nurses, especially in the consulting departments and emergency, and that the lack of appropriate incentives for nurses, as well as the wages granted to them is not equivalent to the effort by them, and there is no granted opportunities for them to develop their skills and complete their studies all contributed significantly to the lack of motivation to work, has recommended the search a number of recommendations including the need to take into account the needs of each department of the hospital nurses, according to the number of patients who are in each section for the workload of all the nurses, distributed equally in these hospitals, as well as a review of rewards and incentives for nurses and grants are consistent with the seriousness of the work and its size within the surveyed hospitals

اليات تسعير نوعيات النفط العراقي وانعكاساتها على التصدير == The Mechanisms of Pricing Iraqi Crude Oil And It'S Reflect On The Trends of Export

اسم المؤلف: محمد حازم عباس
اسم المشرف: رحيم حسوني زيارة
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعد النفط العراقي اهم مصدر لتمويل قطاعات الاقتصاد الوطني ,حيث تشكل ايراداته 95% من الموازنة العامة للدولة , ومن ثم يرتبط تطور بقية قطاعات الاقتصاد بتطور قطاع النفط. ان لعملية تسعيرالنفط الخام اهمية كبيرة للدول المنتجة والمستهلكة على على حد سواء ,بما يؤدي | Oil is considered the most important source for providing the funds for the national economic sectors. The revenues of oil constitute %95 of the GPD. Therefore, the development of the remaining sectors depend on oil. The process of pricing crude oil has great importance for the producing and concusimg states alike because it provides for the productrive states with the needed finance. The Iraqi Oil Marketing Organization (SOMO) depended on the a unified price for all the buyers, because of taking West Texas Index (WTI) as a reference in pricing oil going to the United States. That may not reflect the real value of market and did not contribute in marketing the type of heavy oil. Then, to what extent had SOMO been able to market the light and heavy crude oil in a way that contains the expected increase in the crude oil production

تصميم نظام محاسبة التكاليف الالكتروني لشركة الخطوط الجوية العراقية == Design Electronic Cost Accounting System For Iraqi Airways

اسم المؤلف: محمد تحسين علي مهدي
اسم المشرف: حنان صحبت عبد الله
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: استند هذا البحث الى مشكلة حقيقية وواقعية المتمثلة بعدم وجود نظام محاسبة تكاليف في شركة الخطوط الجوية العراقية وبالتالي تكون عملية تسعير الخدمات المتنوعة التي تقدمها الشركة عينة البحث من النقل الجوي والشحن الجوي ووقود الطائرات وخدمات تموين الطائرات ليست | the research Was based to a real and realistically problem of that there are no cost accounting system in Iraqi Airways and therefore be varied services provided by the company's pricing process research sample of air transport and air cargo and aviation fuel and aircraft catering services are not properly especially in the light of new data new companies from entering the competition in the Iraqi aviation industry and therefore does not provide price flexibility in order to compete to get market share, And then research solution this problem through design cost accounting system that covers all the costs incurred by the company in order to provide the design services and also has been the development of this system to an electronic system in order to meet the management requirements of reports and information costs quickly and more accurately in order to help them to make to various resolutions In order for the vast amount of financial data compared to accommodate the rest of the Iraqi companies to the fact that the company's research sample Winning the only company considered to the Iraqi transport ministry , A researcher has found to a lot of conclusions, most notably is there is a clear failure by the company to attend the dates of travel caused by a weakness in the rules of procedure of the company and the lack of proper follow - up to a number of flying hours per aircraft and for each line or airline sector process and therefore lead to a non comparisons between more than a plane to see the differences in hours as well as the lack of company's ability to estimate the cost of air transport service scientifically sound, practical, and thus also affect the travel tickets that are unrealistic pricing process, as well as also the case in the rest of the services offered by the company.

انعكاس نظام تقويم اداء القيادات العليا والوسطى على جودة العمل المؤسسي بحث ميداني في مركز وزارة الزراعة == Reflection of Evaluating The Performance of Senior And Middle Leadership On Institutional System Quality : Field Research In The Ministry of Agriculture

اسم المؤلف: مازن محمود مثنى
اسم المشرف: عبد الناصر علك حافظ
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: تقويم الاداء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف هذه البحث الى تحديد دور نظام تقويم اداء القيادات العليا والوسطى في تحديد مستوى جودة العمل المؤسسي في وزارة الزراعة، من خلال دور تقويم اداء القيادات العليا وتاثيرة في جودة العمل المؤسسي، فقد لمس الباحث حاجة الوزارة الى استنباط الطرائق التي توظف مخرج | This Research aims to define role of the system of evaluating the performance for higher leadership in determining the level of institutional work quality in the Ministry of Agriculture, by measuring system efficiency of evaluating the performance for higher leadership and its effect in institutional work quality, the searcher touched the ministry’s need to derive methods to exploitation outputs of efficiency of evaluating the performance for higher leadership in the studied ministry in order of developing techniques of institutional work quality levels, for standing on the role of system of evaluating leaderships performance, we asked the following question : “What is the role of system of evaluating leadership performance in institutional work?” In order to achieving the aim of research, and to answer the issue questions the searcher reached through the theoretical framing and involved studies to build default plan define the relation between research variables formed from system of evaluating leadership performance as independent variable contains six subsidiary dimensions : (Polarization, evaluating the performance of personnel, training, motivation, selection, planning ) and quality of institutional work as independent variable contains six subsidiary dimensions (Reliability, responsiveness, tangibility, security or confirmation, sympathy or contact, civil or merit) these variables reacted to form the frame of research. The research community consists of managers of managerial positions in the level of high and medium levels in the Ministry of Agriculture. We used technique of comprehensive inventory where the research was applied to all members of the community, which contains general managers and their assistants and heads of departments in the ministry administrations who numbered (34) institutional, and the response rate was (100%). The questionnaire had used as essential tool in collecting informatios and data, and (SPSS) program had used in analyzing data which used to get percentages and duplicates, and testing of Alpha Kronnebaj, and the coefficient of Spearman correlation and other analyzes that have been used to test the hypotheses of the research. The research results showed that the Ministry of Agriculture employs evaluating the performance leaders in the decision - making system for personnel matters, and attaches importance to the quality of institutional work, as well as in the use of information in the selection of the training process, as well as setting stimulation system in the ministry and to rely on the data and information as a system evaluating the performance leaders in the future planning, the results reflected the weakness of evaluating the performance of employees standards in the Ministry of Agriculture and lack of familiarity with workers on the results of the evaluation, which indicates the presence of a defect in the evaluation system, the ministry, which requires to develop the criteria that used for evaluation and inform the staff on the results to determine points of weakness and strength the process of evaluating their performance points. The research came out with set of recommendations based on the conclusions that I reached that include the need of the ministry to attach importance to evaluate the performance of more leadership and rely on their outputs in the process of improving the quality of institutional work system, to gain process efficiency, accuracy and objectivity in raising the level of quality of work, in addition to the development of performance criteria used in the evaluation of performance so as to be able to measure the performance of senior leadership and do not lead to interference in personal factors, And the need for a feedback system follows the process of evaluating the performance of leaders, which can be employed to recognize the results of their assessment and to identify weaknesses and avoidance, as well as identify the strengths and strengthened.

القيم التنظيمية وتاثيرها في الاداء الستراتيجي : بحث ميداني مقارن بين جامعتي بغداد والنهرين == Organizational Values And Its Impact On Strategic Performance A Field Study A Comparison Between Two Universities of Baghdad & Al - Nahrain

اسم المؤلف: ليلى سعيد احمد
اسم المشرف: عبد الرحمن مصطفى طه الملا
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يسعى البحث الى تسليط الضوء على تحليل العلاقة والتاثير بين القيم التنظيمية بابعادها (ادارة المنظمة، ادارة المهمة، ادارة العلاقات، ادارة البيئة) والاداء الستراتيجي بمتغيراته (المنظور المالي، منظور الزبون، منظور العمليات الداخلية, منظور التعلم والنمو ) في رئ | The researcher seeks to shed light on the relationship analysis and the impact between organizational values in all its dimensions (Organization Management, Mission, relationship management, environmental management) and strategic performance (financial perspective, customer perspective, the perspective of internal processes, learning and development) in the presidency of Two Universities of Baghdad & Al - Nahrain. The main research problem has been the following question : Is there a relationship and the impact of between organizational values and strategic performance? and to clarify the relationship between research variables, it has to prepare three main hypotheses, The resolution was adopted as a key tool for data collection and analysis were subjected to the questionnaire validity and reliability tests, which included the sample (64) an individual, As included (35) Manager of the University of Baghdad, and (29) Manager of the University of Al - Nahrain, who occupy the post of president of the university, and his assistant, scientific and administrative, and the heads of scientific and administrative departments, and to analyze the Research data used statistical program SPSS and EXCEL program, and of the most important statistical tools used in the analysis is the (percentage, duplicates, mean, standard deviation, coefficient of variation, correlation coefficient, simple regression analysis, and test Mann - Whitney). The research has come to a group of the most important results and the presence of high - level organizational values deportation strategic and performance of all its variables at Two Universities of Baghdad & Al - Nahrain, Among the most prominent results a correlation relationship moral high degree and with proportional effect between organizational values in strategic performance overall and by sub - variants, and also to a number of conclusions most important that he did not show any significant differences between Two Universities of Baghdad & Al - Nahrain in organizational values and strategic performance

تاثير الحوكمة في جودة الاداء : بحث تحليلي تطبيقي في بعض الشركات الصناعية الخاضعة للضريبة في الهيئة العامة للضرائب == The Impact of Corporate Governance On Performance Quality An Analytical - Applied Research In Some Taxable Industrial Companies At The Iraqi General Tax Authority

اسم المؤلف: كاظم جواد جاسم
اسم المشرف: شفاء محمد علي العزاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة صناعية
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف البحث الى تفسير طبيعة علاقات الارتباط والتاثير بين الحوكمة وجودة الاداء في المنظمة المبحوثة، اذ اختبرت فرضيات هذا البحث في الهياة العامة للضرائب (قسم الشركات) وهي منظمة مهمة، كونها تقدم خدماتها الى شريحة واسعة من المجتمع، وادخال اليات الحوكمة في عم | The empirical research problem is determined by the urgent need for adopting a good governance practices in the General Tax Authority due to the importance of this approach for the service and industrial organizations as well as the organization surveyed had not a clear use to governance practices of a high impact on achieving quality performance. Thus, it should search for good ways and means of an administrative work to enhance its capacity via the adoption of governance mechanisms in their work that contribute to the success and excellence of the organization. The research aims to interpret the nature of the link and effect relationships between corporate governance and the quality of performance in the surveyed organization. Hypotheses have tested in the General Tax Authority as an important organization that offer its services to a large segment of society and the introduction of corporate governance mechanisms in its work and improvements which will serve that large segment. The relationship between research variables has clarified through the formulating some hypotheses with their minor ones. The research sample has composed of the top and middle management in the surveyed organization, where as data has collected from 123 members who occupied one of the following administrative positions (director general, assistant general manager, technical expert, director of the department, branch manager, department deputy director, branch deputy director, in charge of division, assessor, auditor) and who have the authority of decision making in the organization. A questionnaire has adopted as a tool for collecting the research data, which included (50) paragraph dealt with the dimensions of the research variables, as it has been prepared on the Quintet Likert scale basis. Using the statistical package (SPSS), it has reached to the final results, where as methods used in the analysis are the descriptive statistics (weighted mean and standard deviation) to determine the strength of the research and methods of statistical inferential (correlation coefficient and simple linear regression ) as well as personal interviews program, which was prepared by the researcher that has included (21) questions related to the research problem in order to support the questionnaire and to achieve a validity required in data collection. The research has reach to many conclusions the most important of them is the positive relationship between governance with its sub - dimensions and the quality of performance indicating the possibility of spreading the culture of governance in the surveyed organization through establishing the governance mechanisms (transparency, accountability, participation, justice, equality, the rule of law) in its work through staff awareness of the importance of this approach in enhancing the quality of performance and improving the service reality of the studied organization.The main recommendations and proposals that the current research reached are : 1. The need to take advantage from the nature of the relationship between governance and quality of performance by creating an administrative leadership, which owns a strategic vision encompass a good governance practices with the achievement of a rational management that appropriately exploit and manage the organization's activities. 2. The need to link the concept of governance with some modern concepts such as e - Governance by taking advantage of information network (the Internet) in the completion of transactions electronically, and government today went towards the adoption of this concept in the various service institutions for providing e - Governance from a high potential for the simplification of procedures in completion of various transactions that contribute to alleviate the burden on the citizen through the elimination of archive paper - based system and replace it with electronic archiving leading to the elimination of red tape and reducing corruption, tax evasion and reduce the cost, time, and upgrading the effectiveness and efficiency in the government's performance and the achievement of a high quality of performance of those institutions, which in turn lead to better services.

المرونة التنظيمية وانعكاساتها في الاستجابة لمتطلبات الاداء العالي : بحث ميداني في مديرية البلديات العامة == Organizational Flexibility And Its Impact In Responding The Higher Performance Requirements;Field Research In The General Directorate of Municipalities

اسم المؤلف: قصي اسماعيل مدب حسين الخزرجي
اسم المشرف: ناظم جواد عبد سلمان الزيدي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة البلديات
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان الغرض من هذا البحث هو لقياس مدى تاثير المرونة التنظيمية بابعادها ( مدى الاتزام في القواعد والتعليمات, ومدى استخدام السلطة ) في تحقيق الاستجابة لمتطلبات الاداء العالي بابعاده ( التوظيف الفعال , التدريب المكثف , تحفيز العاملين , مشاركة العاملين ) في مدير | The purpose of this research is to measure the impact of regulatory flexibility dimensions (formal and authoritarian procedures) to achieve response to the requirements of high performance dimensions (the effective recruitment, intensive training, motivate employees, participation of workers) in the general municipal Directorate as one of the directorates of the Ministry of Municipalities and Public Works. For the purpose of this measure it has been selected sample composed of 88 individuals from the research community represents the levels of assistant general manager of department heads and managers of people and some of the staff to answer the questionnaire prepared for the purpose Hama. For the purpose of analyzing the data and draw conclusions have been the use of statistical and descriptive and analytical (such as circles calculations, standard deviations, correlation analysis, and analysis of simple linear regression). The research found a group of the most important conclusions. The results of the analysis showed no significant positive relationship between Formalities and high performance. While the moral relationship between authoritarianism and high performance the fact that there are no negative signal and this means that the more attention formalities by one unit high - performance increased by one unit. The more attention in the authoritarian practices by one unit Say higher Alade Bmekda one unit. The researcher also concluded that the explanatory variables differentiated the opposite of what the back of the results of the variable adopted, and this explains the quest researched the organization towards high performance requirements, but under the influence of an administrative device traditionally is not consistent with the current reality in terms of the use of time and cost, but proceeding according to procedures characterized Balsmh and central Graham Walterz
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