الرئيسية
الإيداع
الاستشهاد
أسئلة متكررة
حول المستودع
اتصل بنا
EN
تسجيل الدخول
ابحث في
جميع الحقول
العنوان
اسم المؤلف
الموضوع
كلمات البحث
بحث
عرض:
25
50
75
100
النتائج
المحددات:
مسح الكل
نتائج البحث:
25
من أصل
4,123
دور القواعد القانونية في الحد من جرائم الوظيفة العامة : حالة دراسية في وزارة البيئة == The Role of The Legal Rules To The Reduction of Public Office Crimes (Search In The Office of The Inspector General of The Ministry of Environment)
اسم المؤلف:
خنساء جواد حسين
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:
يهدف البحث الى تغطية البيانات للفترة من 2010 الى 2014 في وزارة البيئة وتشخيص بعض الظواهر السلبية التي تم الكشف عنها خلال تلك السنوات وقياس فجوة تطبيق القواعد القانونية من قبل الادارة والخاصة بالمخالفات والجرائم الواقعة على الوظيفة العامة والمرتكبة من قبل | The goal of the research is to diagnose some of the negative phenomena which was discovered through the period from (2010 to 2014) as determined by the national strategy to eliminate the corruption which was set out by the joint council of the corruption elimination in Iraq. And to measure the gap in applying the legal rules by the administration, concerning the misconducts and felonies upon the state employments made by the state employee and how far they are applied in the studied sample and to show the nature of the rules and their importance and their role when they are applied in scientific and expertise manner. And to encourage the offices of the general supervisors to adhere to them which will lead to the reduction of administrational and financial corruption which is inflicting the state employments, and to achieve distinguished monitoring level to achieve their goals in eliminating the corruption. The point of the research is to identify if there's an application for the legal rules that governs the state employments in an appropriate manner by the administration, and how much did their application had reduced the corruption financially and adminsterationally?. And to reach the goals of the research, three proposals have been made. Then applying the case study at the general supervisor's office of the environment ministry. And gathering the information and the data by : The annual reports issued by the general inspector's office between ( 2010 - 2014 ) Following a checklist made for the purpose of the research. The presumptions of the research was tested by nominal economical tools like ( the mean value, and, the standard deviation )The research came to conclusions, a remarkable one of them is, the application of the legal rules in scientific and studied manner by specialized employees in administration associated with the spread of awareness about legal texts which control the state employment has reduced misconducts and felonies in state jobs. As a result of the research some recommendations were made , most important, the administration of the researched office must emphasize on giving training and developing courses on a continuous basis for the employees on the level of the ministry an the office to explain the rules that governs the state jobs, and the rules of behavior of the jobs. And explaining the rights and duties of the employees to rise the level and quality of the employee performance. And increasing the awareness in the legal education for the employees, with assessment of their performance in the jobs. Which will play a role in reducing management misconducts due to the lack of knowledge and ambiguity in the legal base which controls the job. And emphasizing on the legislators to provide independence in work for general supervisors offices and their disconnection with their subordinates in decision making. To ensure they do their role in eliminating the corruption independently, unbiased and without the effects of external sides.
👁 مشاهدة
جودة الخدمات الصحية ودورها في تحقيق رضا الزبون باستخدام نموذج (5Qs) - بحث تطبيقي في مستشفى بغداد التعليمي == Quality of Health Services And Their Role In Achieving Customer Satisfaction By Using (5Qs) Model - Applied Research In Baghdad Educational Hospital
اسم المؤلف:
حيدر منصور كاظم الزبيدي
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 هذا البحث الى تشخيص مستوى جودة الخدمات الصحية التي تقدمها مستشفى بغداد التعليمي وتحقيق رضا الزبون (المريض) باستعمال انموذج ((5Qs بابعاده الخمسة (جودة الاهداف، جودة العملية، جودة البنية التحتية الاساسية، جودة التفاعل، جودة الشعور العام) المطور من | This research aims to diagnose the quality of health services provided by the Baghdad Teaching Hospital and achieve customer satisfaction (the patient) level using (5Qs) model five dimensions (Quality Objectives, Quality of Process, Quality Infrastructure , Quality of Interaction, Quality of Atmosphere) developed by (Zinelidin, 2006), as well as determine the level of the gap between the dimensions of the model (5Qs) and the reality of health services provided and indicate the order of the dimensions of the model, according to the degree of importance , The research problem is to double the quality of health services assessment systems as well as weakness in identifying customers and their desires needs, and use the (Checklist) as a tool head in the collection of data as well as form questionnaire includes( 13) paragraph to poll customers about the health services provided to them and measure satisfaction with these services totaling (120), as well as the data and information obtained from the records and documents of the hospital with its various sections (technical department, quality department, pharmacy, medical equipment, medical education department), and get the results used some statistical methods including (arithmetic mean, standard deviation, percentages) , As well as the use of statistical program (SPSS), the research found a set of conclusions, including : 1 - The possibility of the application of model (5Qs) dimensions in the hospital on the quality of health services, measurement of these dimensions has shown good results. 2 - Dimensional arrangement, according to the results sequence of importance (Quality of Process, Quality of Interaction, Quality of Objective , Quality Infrastructure, Quality of Atmosphere ), amounting to total quality (70%), which means the possibility of adopting this model to evaluate the quality of services provided at the hospital. Find the need to adopt the dimensions of the(5Qs) model has been recommended to assess the quality of health services provided to patients within the Baghdad Teaching Hospital, since these dimensions is a modern indicators of some type, which provides a comprehensive assessment of the quality of health service in the hospital
👁 مشاهدة
بدائل الطاقة وانعكاساتها على التنمية المستدامة في دول نفطية مختارة اشارة للعراق == Energy Alternatives And Impacts On Sustainable Development In Selected Oil Countries With Reference To Iraq
اسم المؤلف:
حيدر ظاهر محمد القره لوسي
اسم المشرف:
لورنس يحيى صالح
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
الاقتصاد
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
ان تحقيق التنمية المستدامة في الدول النفطية واجهها العديد من التحديات الدولية والمحلية التي انعكست على هذه الدول في مسيرة التنمية, من جهة تواجه الدول النفطية صعود بدائل الطاقة التي قد تحد وتؤثر سلبا على عوائدها النفطية في المستقبل, ولاسيما مع زيادة الاهت | The achievement of sustainable development in the oil - producing countries faced many international and domestic challenges that are reflected on these countries in the development process, from the point of oil - producing countries facing the rise of energy which may limit the negative impact on oil revenues in the future, especially with the increased attention to environmental problems and the need to dismiss sources of alternatives pollution and that of the most important sources of fossil fuels, which will contribute to reducing the importance of depleted resource in the future, on the other hand, the oil - producing countries to get rid of dependence on non - renewable resources in the financing sources of income and finding sources of income more sustainable for the future, so that follow sustainable development in the oil - producing countries in the exploit their own resources to finance the sustainable economic development of all dimensions (economic, social and environmental) and achieve a sustainable balanced development of all dimensions and areas, which will ensure dismiss rely on depleted supplier and find a variety of sources of income and more sustainable Pat things to be achieved in these countries, as well as to save the generations rights next in natural resources, so the oil - producing countries, especially Iraq, the optimal strategy to exploit the depleted supplier that achieve the highest possible return first, and to achieve sustainable development of economic sectors all Secondly, the development of human resources and convenient output mode to suit the sustainable economic development requirements Third, to achieve the three goals above in oil - producing countries to achieve sustainable economic returns to enable them to get rid of the one - sided economy and diversify sources of income, such as well as ensuring the rights of future generations in the future.
👁 مشاهدة
تقييم الاداء للسياسات والبرامج وفقا للدليل المعد من ديوان الرقابة المالية الاتحادي بالتنسيق مع محكمة التدقيق الهولندية
اسم المؤلف:
حيدر حسن خنجر
اسم المشرف:
سناء عبد الرحيم سعيد العبادي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
تقويم الاداء
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تحظى عملية تقويم الاداء في المنظمات اهمية بالغة , وفي ظل التطور الحاصل في بيئة عمل المنظمات وانفتاح الاسواق والتطورات التكنلوجية في مجال الصناعة وارتفاع حدة المنافسة بين المنظمات الصناعية فرض عليها تبني انظمة لتقويم الاداء تعطي صورة واضحة عن ادائها وتمكنه | preparation process of performance evaluation in organizations is of extreme importance, and under development in organizations and the opening of markets and technological developments in the industry and heightened competition among industrial organizations imposed systems are built for performance give a clear picture about performance and competition. And centered research problem in answering the following questions : Is performance evaluation system is available in Wasit State Company for Textile Industries (sample research and is one of the companies belonging to the Ministry of industry and mining)? And how successful the company policies and programmes to achieve the goals set for it? , This research aims to assess the performance of policies and programs in the company, according to guide performance evaluation of programs and policies prepared by the Board of Supreme Audit and the Dutch Court of audit, to identify and promote the positive points and negative points to reduce or overcome, and reflected the importance of search through deeper objective performance evaluation of policies and programmes in Wasit State Company for Textile Industries in accordance with the Guide to performance evaluation of programs and policies for access to scientific knowledge and the real and substantive positive and negative impacts on policies and programmes and their implementation and impact Outputs and the extent to which proficiency the objectives sought to be achieved, perhaps about problematic adopted Finder descriptive to complete theoretical research while the case study approach was adopted (Case Study) to complete the practical side, and reached several conclusions that policies formulated by the company during the calendar years have not been sufficient to mitigate the losses cascading through increasing revenues and reducing expenditures and There is no significant development in the company's activity, both in the production process or on marketing and sales level. search reached a set of recommendations was working on a comprehensive policy by the company, in coordination with all concerned ministries and provincial Council, and drafted realistically and accurately based on information and data are truthful and correct lead to increased chances of success and achieve expected benefits (limitation of consecutive losses) when implementing and reduce the risk of failure to the lowest possible
👁 مشاهدة
اثر سعر الصرف الاجنبي على النمو الاقتصادي في العراق للمدة (1990ـ2015) == The Impact of Foreign Exchange Rate On Economic Growth In Iraq (1990 - 2015)
اسم المؤلف:
حوراء عبد الزهرة جواد السلطاني
اسم المشرف:
احمد خليل الحسيني
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
الاقتصاد
الدرجة:
ماجستير
الجامعة:
جامعة بابل - كلية الادارة والاقتصاد - قسم العلوم المالية والمصرفية
اللغة:
العربية
مكان الجامعة:
بابل
الصفحات الاولى:
المستخلص:
هدف البحث الى ايضاح الاثار الاقتصادية لتقلبات سعر الصرف الاجنبي امام الدينار العراقي في معدلات النمو الاقتصادي خلال المدة (1990 - 2015)، وتحديد اتجاه تلك الاثار وطبيعة تاثيرها على الاقتصاد العراقي، كما ان الاقتصاد العراقي شانه شان جميع البلدان النامية تع | The study aimed to clarify the economic effects of the Iraqi dinar exchange fluctuations in economic growth rates during the period price (1990 - 2015), and to determine the direction of these effects and the nature of their impact on the Iraqi economy. The Iraqi economy, like all developing countries exposed to many of the economic imbalances and even more sharply since the early nineties and until now, which led to the loss of the factors of economic stability, and then the absence of an enabling environment for economic growth, due to wars and blockades Iraq experieuced, the weakness of domestic resource mobilization, and the increased reliance on external financing, in addition to the external debt problem. However these are the wrong economic decisions which had an influential role in most of the distortions and crises the Iraqi economy suffers from. Thus the importance of the study lies in the role that could be played by the exchange rate in effect on economic growth rates in Iraq and the advancement to overcome the problems. The study starts from the premise that " The fluctuations of the Iraqi dinar exchange rate has a negative impact on economic growth variables and their impact more pronounced as compared to the stability of the exchange rate; a neutral effect". To achieve the objectives of the study, there are three chapters, the introduction and conclusion.Chapter One : the theoretical and conceptual framework of the exchange rate and economic growth.Chapter TWO : The indices measure the exchange rate trends and economic growth in Iraq.Chapter Three : Measuring the impact of exchange rate in the economic growth of the Iraqi economy. The current study used a form of analysis record (VAR) and through a standard program (E - views), that depending on the stability of the time series as preprocessing results indicate. all model variables as stable at the level of the moral level of 1% and the level of significance of 5%, and then tested joint integration, that proved the existence of a long - term equilibrium relationship between the independent variables and the dependent variable, then the estimate vector autoregressive (VAR) to the variables of the study.
👁 مشاهدة
تاثير الذكاء الثقافي في رسم السياسة المحلية في مجلس محافظة ذي قار : بحث استطلاعي == The Effect of Cultural Intelligence In Drawing Local Policy (Field Research In Provincial Council Thi Qar)
اسم المؤلف:
حنين قاسم حسن
اسم المشرف:
تلا عاصم فائق
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
ادارة عامة
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يهدف البحث عبر فصوله ومباحثه لاختبار علاقة وتاثير الذكاء الثقافي بابعاده( الاستراتيجية , المعرفة , الدافعية , السلوك ) كمتغير مستقل في رسم السياسة المحلية كمتغير معتمد بابعادها (التمكين , المرونة , العدالة التنظيمية , التمويل المحلي ) في مجلس محافظة ذي قا | This research aims to examine the correlation and the impact of Cultural Intelligence with their dimensions ( Strategy , Knowledge ,Motivation , Behavior ) on Drawing Local politics and their dimensions ( Empowerment , Flexibility , Organizational Justice , Local Funding ) In Dhi Qar Provincial Council To determine the extent of the presence of significant statistical differences between research variables Due to the recent experiment which requires clarification of the role of the pivotal and important carried out by the provincial council in the exercise of his work in light of the diversity of cultures and the peculiarities of the local community, which may impede the provision of equal services to all those parties were chosen this research. The importance emanated through the identification and dissemination of cultural intelligence and work to entrench the concept in a scientific and practical in the minds of members in order to enhance the value and type of local politics drawn by them to get to a state of satisfaction among the individual and the community alike ,The current research adopted the descriptive analytical method to accomplish, since the data were collected from 31 members representing the research community full form to be considered the most specialized in the research variables and employed for this purpose resolution, adopted the research program (SPSS V.21) (Excel 2010) with methods of statistics descriptive (Cronbach's alpha test of truthfulness , percentages, mean, coefficient of variation, standard deviation, simple Pearson correlation coefficient, simple regression coefficient) to test the hypotheses , The research concluded the most prominent among the findings of an association and the influence of moral and cultural intelligence in shaping domestic policy dimensions with a weak effect was not significant to the cultural dimensions of intelligence (behavior, knowledge) in drawing local politics , the research included four axes first went to the methodology and second to theoretical frame and the third to view and analyze the results and test hypotheses while the fourth was devoted to the conclusions and recommendations.
👁 مشاهدة
التاثيرات البيئية والمالية لمعالجة النفايات الصلبة وانعكاساتها على التنمية المستدامة : بحث ميداني في مدينة كربلاء المقدسة == Environmental And Financial Effects of The Treatment of Solid Waste And Its Impact On Sustainable Development Search Field In The Holy City of Karbala
اسم المؤلف:
حميد خضير جاسم اليساري
اسم المشرف:
اياد طاهر محمد الجبوري
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
ادارة اعمال
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الكلمات الدلالية:
النفايات الصلبة
اساليب معالجة النفايات الصلبة
البيئة، المالية
التنمية المستدامة
الصفحات الاولى:
المستخلص:
هدف البحث هو التعرف على التاثيرات البيئية والمالية للنفايات الصلبة والعلاقة بين اساليب معالجتها والجانب البيئي والمالي ومن ثم انعكاس التاثيرات البيئية والمالية على التنمية المستدامة, وذلك من خلال استطلاع اراء القائمين على ادارة النفايات الصلبة ومعالجتها و| The aim of this research is to identify the environmental and financial Effect of solid waste and the relationship between styles of Solid waste treatment and Environmental and financial side , then the reflection of environmental and financial Effect on sustainable development , through a survey on solid waste management and treatment, this survey included (40) employees of holy Karbala Municipality Directorate, as well as (20) employees of supervisory authority on the management of solid waste ,representing by Directorate of Karbala environment. To achieve the aim of the research was planned hypothetical express logical relationships between variables : the independent variable (styles solid waste treatment(,The mediator variable (environmental and financial aspect( and The dependent variable (sustainable development).several hypotheses have been suggested as initial answers to explain the nature of these relationships , this research seeks to verify their validity.Also one of the the objectives of this research is to identify styles Solid waste treatment currently used by Karbala Municipality Directorate and the amount of waste per day, their characteristics and determine the current cost to be borne by Karbala municipality Directorate and revenues from them.Research methodology was an descriptive and analytical approach, based on field research style. a questionnaire has been prepared as a research tool to measure the environmental and financial effects of the treatment of solid waste and its Effect on sustainable development, hypotheses was tested by statistical tools as : the arithmetic mean , standard deviation , coefficient of variation , correlation coefficient and simple linear regression coefficient.The results showed the following : 1. the absence of application of any style for Solid waste treatment officially in the holy city of Karbala.2. There is a correlation and Effect between the styles of solid waste treatment and environmental aspect.3. There is a correlation and Effect between the styles of solid waste treatment and financial aspect.4. There is a correlation and Effect between the environmental aspect and sustainable development.5. There is a correlation and Effect between the financial aspect and sustainable development.6. There is a correlation and Effect between the styles solid waste treatment and sustainable development.
👁 مشاهدة
توظيف الحلول الابداعية لتحقيق متطلبات التحسين المستمر للجودة في مشاريع مياه الشرب : بحث ميداني في دائرة ماء بغداد == Harnessing Innovative Solutions For Achieving Continuous Quality Improvement Requirements In Water Treatment Plants A Case Study of Continuous Quality Improvement In Baghdad Water Authority
اسم المؤلف:
حسين خضر احمد
اسم المشرف:
صلاح الدين عواد كريم الكبيسي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
ادارة البلديات
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يهدف البحث المعنون (توظيف الحلول الابداعية لتحقيق متطلبات التحسين المستمر للجودة في مشاريع مياه الشرب) الى توظيف مداخل التفكير الناقد والابداعي وادوات الحلول الابداعية للمشكلات, في التحسين المستمر للجودة, للمساعدة في انجاز العمليات التشغيلية بفاعلية في مش | This Research aims for harnessing critical and innovative thinking approaches besides innovative problem solving tools in pursuing continual quality improvement initiatives for the benefit of achieving operations results effectively in water treatment plants in Baghdad Water Authority, as integration of those two approaches with investing in employee need of achievement and self - actualization is essential to improve drinking water quality. Case study has been used in fulfilling this research in the sadr city water treatment plant, which was chosen as a study sample as it facilitates describing and analyzing its current operational situation, collecting and analyzing its own data, in order to get its own desired improvement opportunity be done.Many statistical means and visual thinking promoting methods has been used to achieve research task, at first bar charts visual representation advantages was harnessed to compare the project main treatment processes for the years (2009 - 2014) to appoint weak points to avoid them, by harnessing (P - Chart) to evaluate chlorine and turbidity processes behavior that showed a weak performance in the year (2014), and as the chart shows that these two processes variation is within statistical control limits and follows the common variable law that is inherent to any production process, we went for harnessing Pareto analysis diagram to identify significance of all project business processes variation causes in order to appoint them as main causes in the fish bone diagram to identify root causes of water quality problem, and for accurate diagnosis of variations problems the (X bar - R ) chart has been applied as it shows : changes in the center of the process, which is seen mainly on the (X bar) chart ; changes in the variation between the subgroups of the process, which is seen mainly on the (R) chart.For achieving process incremental improvement by investing in human being natural characteristic of need for achievement, the (Individuals - Moving Range) Chart technique has been applied to achieve process concurrent control, attaining its improvement by best followed acting on its constrains and by means of employees comprehensive participation, and by doing so with aids of series of action plans according to Deming's cycle, improvement results has been achieved through synoptically reduction in observations readings arithmetic means for water quality variables : residual free chlorine ; turbidity. To measure project ability for development, checklist approach has been applied to identify its capability to apply innovative problem solving methodology and continuous quality improvement initiatives, the results showed existence of these two variables in the project business procedural contexts, besides the existence of influence of the first research variable on the second, which was tested and confirmed in research hypotheses testing chapter, which showed beside that a statistical confirmation of the research quantitive improvement results. Finally Practical recommendation have been submitted that reflex research conclusions, the most important one advise adopting suitable innovative problem solving tools that support project treatment processes controlling and improvement, specially intended is the (Individuals - Moving Range) Chart technique, besides the necessity of establishing a new sub - department for quality control with incorporeal and lawful character, and a specialized continuous quality improvement team in every water treatment plant in Baghdad Water Authority
👁 مشاهدة
التاثيرات المتبادلة بين السياستين النقدية والمالية وامكانية التنسيق بينهما لتحقيق الاستقرار في الاسعار : العراق حالة دراسية == Mutual Influences Between Monetary And Fiscal Policy And Possibility of Coordination Between Them To Achieve Stability In The Prices (Iraq Case Study)
اسم المؤلف:
حسين خالد حسين الصميدعي
اسم المشرف:
نهاد عبد الكريم احمد العبيدي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
الاقتصاد
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
The research assumes that the lack of coordination in the economy between monetary and fiscal policy will make the general level of prices in an unstable state.The research aims to clarify the objectives of coordination between monetary and fiscal policy, particularly since there are reciprocal influences between them this as well as the implications of the lack of coordination, In addition to the damages that may result in the economy, especially in developing countries such as Iraq as a case study.In order to briefing the subject of research, it has been divided into three chapters. Cares the first chapter of the theoretical framework for both monetary and fiscal policy and the interaction between them, and the second chapter dealt coordination and mutual influences for both policies, The third chapter addresses the coordination between monetary and fiscal policy in Iraq, Finally came the conclusions and recommendations reached by the researcher.The research concluded that the stability in the general level of prices, which is currently in Iraq was continuing because daily interventions of the Central Bank through currency auction. In addition Iraq has suffered since 2004 from weakness in the coordination process and until 2014, where a clear program is not available or formal framework for coordination in Iraq. But because of lower oil prices, the start of coordination between the central bank and the government to plug the budget deficit.Research has recommended that it should be both authorities agree on a common goal to achieve specific objectives for both the two policies and selecting the optimal mix that achieves this goal. Increase the credibility and transparency of the two policies through the increase in the effectiveness of the Central Bureau of Statistics, as well as the announcement of all important economic indicators. Continued the modern economy that every action taken by fiscal authority has implications on the monetary policy operations, And vice versa. Especially since the monetary and fiscal authorities have different targets led to the appearance of a conflict in the application of monetary and fiscal policy which would disappoint policies to achieve their objectives. So the modern economy cares very attention for coordination issues between monetary and fiscal policy where the need to effective coordination requires a sustainable and credible policies. So the modern economy cares very attention for coordination issues between monetary and fiscal policy where the need to effective coordination requires a sustainable and credible policies. In addition to the presence of another condition you must be met in coordination called the institutional and legal arrangements for coordination.Iraq needs to coordination between the monetary and fiscal authorities and institutional arrangements for this coordination more than other countries, especially after the modern trends pursued by the monetary and fiscal policy after 2003. Where both the two policies taken opposite directions, monetary policy has taken a deflationary policy but fiscal policy, it has taken an expansionary policy, which reduced the expansionary fiscal policy success rates and cost of monetary policy many financial costs. The importance of this research from the benefits to the economy of the coordination process, as it will make the two policies agree on common goals, which soften or eliminate current and future conflicts between the central bank and the government.In relation to the research problem is that the weakness in the coordination process creates a state of imbalance and economic instability, as both the two policies become incapable of achieving their objectives as required, in particular the stability in the general level of prices
👁 مشاهدة
تقييم السياسات المحاسبية لتطبيق مبدا الاعتراف بالايراد لعقود التامين المحلية في اطار معيار الابلاغ المالي الدولي (4)
اسم المؤلف:
حسين حوشان جار الله
اسم المشرف:
صفوان قصي عبد الحليم الطه
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
المحاسبة
الدرجة:
ماجستير
الجامعة:
جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
ان شركات التامين هي احدى القطاعات التي لها دور مهم في مختلف اقتصاديات العالم, الامر الذي ادى الى اهتمام مجلس معايير المحاسبة الدولية بموضوع المحاسبة في شركات التامين , وذلك من خلال اعداد معيار كامل تحدد من خلاله المعالم الاساسية التي يجب ان تحذوها شركات ا | Including that of the insurance companies is one of the sectors that have an important role in the various economies of the world, Me International Accounting Standards Board the issue of accountability of insurance companies, and through the development of full standard which it set out the basic parameters that must be Thdhuha insurance companies When making the process of recognition and measurement own contracts insurance, despite the obvious attention at the international level in the insurance contracts issued by insurance companies in terms of measurement and disclosure, but the standards and local accounting rules Council did not go towards the local base version until now resulting in the departure of local applications for international acceptance, in terms of providing information appropriate and useful, especially in the field of non - recognition of the financial statements revenue according to the international standard requirements (4) and draft proposed to develop it and on this basis Display researcher in his research subject (accounting policies, evaluation of the application of the principle of revenue recognition for local insurance contracts within the framework of IFRS (4)) It linked the importance of research of the importance of the application of the standard insurance contracts requirements IFRS4 being of modern accounting standards, which helps applied to enhance the work of insurance companies and improve their services and achieve the quality and transparency of the information provided by users on all aspects of insurance contracts, particularly the recognition of revenue, as research aims to : 1 - Statement of the way in which the economic unity under which the composition of the profits or losses of the risks through the development and investment as well as the customers account.2 - Statement on the nature and extent of the risks borne by the economic unity as a result of the issuance of insurance contracts.3 - study issued by domestic insurance companies and insurance contracts and analyze the accounting procedures used to have. To achieve the objectives Find the hypothesis that situation, that the adoption of IFRS (4) and the draft of the proposed development and other international practices and adapted for domestic purposes will contribute to the evaluation and development of standardized accounting system for insurance companies, and through this study, the researcher to a number of conclusions was the most important : 1 - The insurance contract under IFRS 4 Insurance contract is a contract whereby one of the parties accept (the insurance company) a significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder for check uncertain future event falling (insured event of it ), which adversely affects the policyholder, and so the contract is not an insurance contract unless the mission transfer insurance risk, are significant insurance risk only if such insured event to lead the insurance company to pay an additional important benefits in any way was not.2 - The IFRS 4 makes a distinction between financial risk and risk insurance, as the insurance risk is the non - financial risk transferred from the contract holder to the insurance company, so that the contract, which displays the insurance company to financial risk without insurance risk is not an insurance contract.3 - The insurance company recognizes premiums earned income directly regardless of the delivery of services provided under the contract, and this is not consistent with the requirements of revenue recognition under IFRS 4, as Paragraph 56 of the draft standard that the insurance contract revenues must imagine the promised transfer of services from the insurance contract amount reflects the services provided.4 - Requires a standard financial reporting number (4) of the insurance company to disclose data that help users understand the amounts and timing of future cash flows from insurance contracts, with the physical impact and the degree of uncertainty surrounding them that afflict the amount of maturity and claim related to them, and lack of clarity as well as the disclosure of sensitive information relating to the profit and loss and property rights for the change in the effect of physical variables.One of the main recommendations of the study are : 1 - Recommending the adoption of the International Financial Reporting Standard No. (4) and interpretations and standards relevant to make the most in the field of accounting in the insurance companies.2 - The need for revenue recognition as stipulated in paragraph (56) of the draft standard terms of Paragraph 56 of the draft standard that the insurance contract revenues must visualize the promised transfer of services from the insurance contract amount reflects the services provided.3 - The need to direct Iraqi standards and accounting rules Council to issue a specialized standard on accounting for insurance as part of a standard financial reporting number (4) and draft amending it.
👁 مشاهدة
تاثير اليات حوكمة الشركات في ممارسات التحفظ المحاسبي == The Effect of Mechanisms Corporate Governance In The Accounting Conservatism
اسم المؤلف:
حسين جليل محسن الموسوي
اسم المشرف:
بشرى عبد الوهاب محمد حسن الجواهري
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
المحاسبة
الدرجة:
ماجستير
الجامعة:
جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يهدف هذا البحث الى الوقوف على طبيعة تاثير بعض اليات الحوكمة في ممارسات التحفظ المحاسبي لعينة من المصارف المدرجة اسهمها في سوق العراق للاوراق المالية وتحديد الالية الاكثر تاثيرا في ممارسات التحفظ المحاسبي. ولتحقيق هذا الهدف تم استعمال كل من الية ( حج | This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used two models to measure the Accounting Conservatism practices would represent by (model C - Score) and (model Basu revised), which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the period from 2008 to 2013. In light of the results recommended the search to : compel Iraqi companies listed on the Iraq Stock Exchange to disclose - I all relevant to the application of corporate governance and mechanisms of information. listed companies in the Iraq Stock Exchange on the continued practice - II of accounting policies are conservative because of their active effect in curbing the excesses of assets and gains and investor protection values, and that does not understand that call for overkill in the exercise, but guidance for the application of the decision - making and what does not allow misleading users. III - listed shares in the market companies that the Board of Directors lineup include independent members with expertise and efficiency and strive to provide an audit committee has members independent and qualified and experienced financial and accounting know - how with set limits on rates of ownership and disclosure and follow - up property effectiveness and increase interest in the drafting of the report prepared by the auditor allowing the opportunity to demand more from the accounting reservation to limit the opportunistic behavior of management practices.
👁 مشاهدة
بناء نموذج صفوف الانتظار باستخدام المقدرات الحصينة لقسم الباطنية / مستشفى بغداد التعليمي == Building Queuing Models Using Robust Estimators For The Department of Internal / Baghdad Teaching Hospital
اسم المؤلف:
حسنين حامد احمد الطائي
اسم المشرف:
مروان عبد الحميد عاشور
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
بحوث العمليات
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
ان للشواذ الاثر الاكبر في عملية تقدير معلمات توزيعي الوصول والخدمة لنماذج صفوف الانتظار، عليه كان لابد من استعمال طريقة لاختبار هل ان هذه البيانات تحتوي على قيم شاذة ام لا، فجرى استعمال طريقة ( Tukey ) لهذا الغرض، وقد تبين ان هناك مشاهدات شاذة في مقدرات | As the Outliers greatest impact in the process of estimating the distribution of arrival and service parameters, it was necessary to use the method to test Are these data contain abnormal values or not, ran the use method ( Tukey ) for this purpose and is of the most popular ways to discover the outliers, and have found that there are views abnormal ( outliers ) in the estimators of a distributed both arrival and service, which have a significant impact on the calculation of these estimators have been addressed through the use of robust estimation methods ( Robust estimation methods ) be of the effectiveness and feasibility of giving robust estimator better than the estimated normal extracted function in a manner as possible the greatest normal ( Ordinary Maximum Likelihood estimation ) ( MLE ) , as was the use of the estimators of the greatest possible function weighted ( weighted Maximum Likelihood estimation ) ( WMLE ) in the estimation process, was the best estimate is the estimated robust existence of outliers that have had the greatest impact on the process of improving the efficiency of the performance of a queueing theory, which led to relieve pressure on the service system, which in turn reduces delays for patients.Robust queues models applied and their role in improving the performance of the Department of Health in Baghdad / city of Medicine / Baghdad Teaching Hospital / Advisory clinic esoteric. It was found that the views of extremist dramatically affect the outcome queue estimates of the distributional arrival and service which will reflect negatively on the measurements of the efficiency of performance indicators queuing system and therefore it leads to non - solid results because that way possible ( Robust Maximum Likelihood Estimation ) ( RMLE ) used in the process of estimating the parameters were the best way possible regular ( MLE ) , as the method used was able to find robust estimator good efficient and of great effectiveness and that processed data containing outliers in the sample.Through Applied study of data researcher found that the queue model was (M / M / C) : ( GD / ? / ?) at a rate of three doctors who represent a number of service channels and the size of the community, as well as the size of both unlimited system.The key findings of the research is to adopt robust estimators for distributional arrival and service models queues in general because they are working to address the impact of outliers winning in the data.
👁 مشاهدة
تقييم جدولة عملية تنفيذ مشروع تاهيل الشوارع في محافظة القادسية : بحث تطبيقي == Evaluation of Project Implementation Scheduling - Street Rehabilitation In Al - Qadisiya Governorate Field Research
اسم المؤلف:
حسن غازي جبار
اسم المشرف:
نادية لطفي عبد الوهاب الجنابي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
ادارة البلديات
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يهدف هذا البحث الى تقييم جدولة وتنفيذ مشروع تاهيل الشوارع في ناحية البدير / محافظة القادسية من حيث الوقت والكلفة لتحديد الانحرافات الحاصلة فيها واسبابها ان وجدت , مع اجراء مقارنة ما بين حجم المبالغ المخصصة للمشروع وماهي التكلفة الحقيقية له. وهل هنالك اه | This research aims to evaluate project scheduling & implementation of streets rehabilitation in Al - Budair City that Affiliated to Al - Qadisiyah Governorate , In terms of time and cost to determine the deviations occurring in the causes that they exist , With a comparison between the Scheduled cost size allocated to the project ,And what the real cost of it. And find whether there is wastage of financial assignments for the project or scarcity in those allocations, This project has been selected from among (12) projects ,Cus the project is one of the large, high - cost projects, the project includes Activities of the earthworks , mixed gravel (Sub - base) implementation as well as lay a base layer of (asphalt), applied research method was adopted in this research , using of Network analysis style (specifically the critical path method CPM), as the analysis process carried out through programs ( Ms Project and WinQSB), and compare the results with the technical prepared statement, and to clarify the differences between them, and the other practical side tools have been used in , were the interviews official documents and technical statements with the work progress as well as the tables of all laws and regulations relating to the implementation of government projects decades, this research reach phrase of conclusions of which was most municipal projects was delayed on the schedule specified for several reasons, most important of which is the lack of planning and good scheduling absence that fit with the increasing of projects numbers and diversity, as well as the use of traditional classic ways of scheduling , specially Gantt charts method, as a way essential in the planning and scheduling process ,research has recommended to motivate municipality institutions and government agencies and committees that prepare lists of projects, as well as executing and Contractors companies, using modern techniques and software project management, and control the time and cost in the planning and scheduling of projects, to ensure that no delay and delivered on time exist.
👁 مشاهدة
معوقات التنمية الاقتصادية في العراق بعد عام 2003 بحث تحليلي مقارن في ضوء معطيات التجربة الماليزية == Impediments of Economic Development In Iraq After 2003, A Comparative Analysis of The Malaysian Experience
اسم المؤلف:
حامد رحيم جناني
اسم المشرف:
لورنس يحيى صالح
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
الاقتصاد
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
ان الاقتصاد يشكل حجر الاساس في بناء كيان الدولة، وعامل اساس في صناعة الاستقرار العام كونه يمثل بنية تحتية يساهم في صناعة القيم الاجتماعية السائدة وشكل الدولة السياسي،وبذات الوقت ان الاصلاح الاقتصادي وتحقيق التنمية هو نتيجة طبيعية للدولة المتماسكة الحديثة | Economy is the foundation stone of the state and an important factor in the stability of the state. It is an essential factor in the formation of the prevailing social values and the policy of the state At the same time, economic reform is the product of a cohesive modern state.That means that economy is a cause and an effect. Economy plays a major role in Iraq, which is suffering from a difficult and exceptional circumstances because of the lack of balance between the elements of economic development and its economy. The necessary condition to achieve development is the diagnosis of the obstacles that prevent the development and study of international experience in a country has achieved development. This requires a study of the concept of economic development and take advantage of intellectual development at the level of modernity. Then the Obstacles of the development are analyzed comprehensively. After that the ways to achieve the development of the Iraqi economy are showed because the Iraqi economy has important ingredients and opportunities that make it capable of achieving development. In order to achieve the above, we should follow the induction in Iraq and the elicitation to clarify the experience of Malaysia for achieving economic development The Malaysian circumstances before development were similar to the current Iraqi circumstances. Consensual democracy is the reason of the political struggles in Iraq as well as the reality of the situation explains there is an inverse relationship between oil's revenues and achieving development in Iraq because of the dominance of government on the economy and the emergence of Dutch disease The decision - makers' will and ability should be available at the level of development that coupled with the strategic economic planning
👁 مشاهدة
الية مقترحة للابلاغ المالي عن تاثيرات الكوارث والحروب في البيئة العراقية وفق المعايير المحاسبية الدولية == Proposed Mechanism For Reporting Financial Disaster And War Effects In The Iraqi Environment In Accordance With International Accounting Standards
اسم المؤلف:
جعفر جواد جاسم العبيدي
اسم المشرف:
صفوان قصي عبد الحليم الطه
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
المحاسبة
الدرجة:
ماجستير
الجامعة:
جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تعد الكوارث الطبيعية وغير الطبيعية تحديات للبيئة والمجتمع والاقتصاد اذ تؤثر فيها بشكل مباشر وغير مباشر, والوحدات الاقتصادية جزء من هذا النظام المتداخل فيما بينها ومن ثم تتاثر بالمؤثرات الخارجية بشكل مباشر او غير مباشر ,هذه التاثيرات المباشرة تظهر في الدما | natural and non - natural disasters Is the challenges of the environment society and the economy as affecting them directly and indirectly, and economic units are part of the interoperability system among themselves and then affected by external substances directly or indirectly, these direct effects appear in the destruction and damage caused to disasters in the property and infrastructure and superstructure and accounting information systems,and indirect results of future business, come the research problem by reading issued by the Federal Office of financial supervision to address the damage caused by disasters accounting treatments became clear that there are a number of important topics that need to be discussed and to propose appropriate mechanisms to address them.The importance of research need decision - makers at all levels to a high - quality accounting information about the value of the damage caused as a result of disasters suffered by Iraq for more than once in recent decades, and it requires the review and update the accounting treatments approved by the Federal Office of Financial Supervision in order to respond to the need of decision makers and in line with international requirements, and the research adopted on the on main hypothesis that the development of integrated accounting system to work in light of disasters, wars, according to the proposed mechanism will contribute to the improvement of financial reporting and facilitates the calculation of the units affected by the economic losses.The research has reached a number of conclusions that the most important standardized accounting system is short of meeting the international financial reporting requirements as a result of not much recognition of accounting procedures when disaster which led to the distortion of the financial statements in relation to the value of the losses incurred from the impact of disasters and wars, and has recommended search a set of recommendations from the most important of the need to adopt the mechanism proposed financial reporting in light of disasters and wars in the local environment and the introduction of new items in the consolidated accounting manual, which applies to Iraqi companies
👁 مشاهدة
عوامل البيئة الداخلية وانعكاسها في عملية تقييم اداء العاملين : بحث ميداني == Internal Environment Factors And It'S Reflection In Employees Performance Appraisal Process A Field Research
اسم المؤلف:
ثامر ياسر حسين الغزي
اسم المشرف:
عبد الرحمن مصطفى طه الملا
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
تقويم الاداء
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
The current research addressed " Internal Environment Factors and it's Reflection in Employees Performance Appraisal Process " where the aim of the research is to reveal the nature and level of the internal environment factors and the reality of the Performance Appraisal Process in the ministry surveyed (Oil Ministry) and the reflection of the internal environment factors in the Performance Appraisal of employees Process in the ministry for this purpose formulated two main hypotheses of the search, the first there is a correlation relationship refers to moral and positive guidance between the two variables Internal environmental factors (organizational structure, organizational culture, leadership style) and the Employees Performance Appraisal Process of dimensions (Standards for the performance Appraisal, methods of performance Appraisal, feedback, Impediments for the performance Appraisal) and the second main hypothesis refers to be impact is moral guidance for the internal environment factors in the Employees Performance Appraisal Process , to achieve the tests of these two hypothesis the research used the style of comprehensive inventory that include all heads of departments in the ministry who numbered (52) department head and the rate of response was (100%), and used the resolution as an essential tool For data and information were complete data collection through field visits by the researcher interviews and some official documents, and data analysis was used (SPSS) program through which was obtained percentages and frequencies, and test Alva kronbach, and the coefficient of simple linear correlation (Spearmen) and simple linear regression to test the validity of hypotheses above and other analyzes have been used to test the research hypotheses were also used a number of statistical methods for data processing the most important of the arithmetic mean and standard deviation and the relative importance for the purpose of description answers the research sample, were used the style (Factor Analysis) in order to analyze the good paragraphs which will involve under scale search and what is the dimension to which they belong, and I've found search to a set of conclusions that the most important of all correlations statistical results between the internal environment factors and the process of evaluating the performance of employees was strong and significance , also the relationship impact have a moral guidance, in the conclusion the research concluded in a set of recommendations involving the interest in the human resource management and increasing consciousness and attention to the Performance Appraisal Process within the ministry
👁 مشاهدة
تقييم اداء الخدمة الصحية من وجهة نظر المستفيدين : بحث في عدد من الاجنحة الخاصة للمستشفيات الحكومية == Evaluating The Performance of The Health Service From The Perspective of The Beneficiaries,Research In A Number of Private Suites To Government Hospitals
اسم المؤلف:
ثامر كريم محمد العبودي
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:
يهدف البحث الى التعرف على مستوى الخدمات الصحية المقدمة في الاجنحة الخاصة للمستشفيات الحكومية من وجهة نظر متلقي الخدمة الصحية (المريض) وذلك من خلال التعرف عن مدى رضاه عن مجموعة من الابعاد التي لها تماس مباشر مع المريض والتي يستطيع ان يحكم عليها بسهولة وحيا | This research aims to identify the level of health services provided in private suites to government hospitals from the perspective of the recipients of the health service (patient)Through the recognition of how satisfied a set of variables that have a direct contact with the patient, which can be judged easily and impartial, where he was reliance in this research mainly on the questionnaire, which included six presidental variables providing to assess health services from the point of view patients (easiness of residence, social and behavioral characteristics, and hotel properties, and administrative features, efficient staffs working, general considerations) has been taking a random sample of (125 ) patients of the patients admitted in private suites distributed over a group of hospitals in Baghdad (the private nursing home hospital, Ibinalbalady hospital, Kadhimiya Teaching Hospital) was Tzemin Find a set of questions that reflect collectively on the problem of the search, and then determine the goals of the research and its importance, as well as formulate hypotheses major research derived from each of six hypotheses subsidiary was searched and verified using a combination of modern statistical methods and modern study found a number of important conclusions about the reality of the health service in private suites and most important of these conclusions is the weakness in the level of services provided in their own wing of the point of patients consider that there are significant moral correlation between all approved study variables in the evaluation and the patient satisfaction, except for administrative properties variable, it turns out that there are significant differences between the studied hospitals in the application of those variables differences, and this is proof that each hospital special direction in Dealing with these variables and its applications supposed to be uniform in all hospitals, while the most important recommendations that came out of research they need to set clear goals strategy concerning the work of the private suites take in consideration patients view for services rendered and the establishment of an integrated hospitals operate private suites system separated from the public sector to improve the level of health services to improve the image when the beneficiaries of these services.
👁 مشاهدة
تاثير المعلومات المحاسبية المضللة على تقويم نظام الرقابة الداخلية == Effect of Misleading Accounting Information To Evaluate Internal Control System
اسم المؤلف:
تيسير محمد جمعة الفلاحي
اسم المشرف:
صفوان قصي عبد الحليم الطه
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
المحاسبة
الدرجة:
ماجستير
الجامعة:
جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
ان سلسلة الازمات الاقتصادية والمالية التي شهدها الاقتصاد العالمي ادت الى زيادة الوعي باهمية الرقابة الداخلية , لانه يعد احد الدعائم الرئيسية في اي وحدة اقتصادية, اذ انه يعمل وفق مجموعه من الخطوات والاجراءات المتعلقة بالقوانين واجراءات حماية الموجودات من ا | That the economic and financial crises in the world economy series led to increased awareness of the importance of internal control system, because it is one of the main pillars of any economic unit, as it works to verify the application of policies and regulations and Laws and verification of asset protection from theft and embezzlement procedures, also works imparted confidence on accounting information through validation of accounting information, analysis and discovery of the misleading. The of the internal control system a factor in many of the accounting practices that limit the ability of the administration to produce misleading financial reporting.The research aims to the relationship between the accounting system and internal control system, and the concept of misleading accounting information statement and identify the factors that lead to misleading accounting information, as well as detect misinformation in accounting information and correlate it with the results of the evaluation of the internal control system. Where questionnaires to discover the strength and weakness of internal control system in detecting deception practices in accounting information, additionally analyzed reports of the external auditor for the sample companies To detect misinformation , As it has been the use of a set of statistical methods for analysis of relevant variables Find information and test hypotheses, including the percentages and the weighted samples t test for average calculations to test the relationship between the (FFS and NON - FFS) for each account. After the test the research hypotheses study found a set of conclusions, represented the most important of the following : .1. Through the analysis of the reports of the external auditor found no obligation sample companies search the local accounting rules, including accounting rule number (5) Inventory and accounting rule (4) accounting for the effects of the change in foreign exchange rates which affected the validity of the balances shown in the financial statements.2. through a simple linear regression results turned out that most of the accounts has no effect on the appearance of misleading accounting information (sales, total assets, working capital, debtors , inventory, total debt) Research presented a number of recommendations, : 1. Assessment of the internal control system continuously according to the external auditor's observations and that it contributes to reducing practices that result in misinformation and reporting, and ensuring the operation of the internal audit committee help to identify existing strengths and weaknesses in the internal control system for the purpose of processing.2. The need for coordination between the departments of companies productivity and financial oversight that would assist in the performance of internal oversight work better, work on comparisons with similar companies to exchange ideas and solutions to problems.
👁 مشاهدة
تصميم الترتيب الداخلي الافضل للمصنع باستعمال تقنية التخصيص النسبي المحوسب للتسهيلات (CRAFT) : بحث تطبيقي في الشركة العامة لصناعة الزيوت النباتية / مصنع المامون == The Design of Optimal Layout Using Computerized Relative Allocation of Facilities Technique (CRAFT) - Applied Research In Al - M'Ammon Factory / The General Company For Vegetable Oils Industry
اسم المؤلف:
تبارك محمود شكر الجبوري
اسم المشرف:
ايثار عبد الهادي ال فيحان المعموري | احمد زيدان محمد الشمري
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
ادارة صناعية
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
ستند هذا البحث, على تصميم وتطبيق برنامج (تقنية) (CRAFT), بغية اعادة تخصيص مراكز عمل مصنع المامون / الشركة العامة لصناعة الزيوت النباتية, لارتفاع كلف المناولة بين مراكز العمل التي تصل الى (63,026) دينار / اليوم, وطول المسافة الخطية المقطوعة بين مراكز العمل | This research based on design and application a program (Technique) (CRAFT), in order to Re - allocation work centers of (Al - M'ammon Factory / The General Company for Vegetable Oils Industry), the high handling costs that reach to (63,026) dinars / day, and length of the distance travelled between work centers which up to (21,778) m / day. The research aims to reach to optimal layout of the factory. In order to reduce the handling costs and reduce the distance travelled between work centers to a minimum, The technique was applied in two stages : - Stage 1 : - Apply (CRAFT) technique according to the initial layout.Stage 2 : - Apply (CRAFT) technique according to the proposed layout reaching to the optimum layout. The results of these layouts has obtained from these two stages, compared with the result evaluation of the initial layout of the factory. As well as, compare the result obtained from the first stage with the result obtained from the second stage, in order to obtain optimum layout of the factory. After procedure these comparisons, optimal layout achieved for the factory from the second stage. Being reduce the costs of material handling rate (22.6%) of the total handling costs for initial layout. As well as reduce (19.2%) of the total distance for initial layout.The research found a set of conclusions. The most important weakness of the efficiency of the initial factory layout, Which turn causes the wasting and losing of a lot of time and effort jacks and persons who transfer materials, and increasing the overall time of production, is produced in the loss of the factory because of high material handling costs between work centers. This research concluded with several recommendations, the most important work on the application of the new layout, which obtained from the application of technique (CRAFT) in the second stage.
👁 مشاهدة
تقدير معلمات انموذج المعادلات الهيكلية المتضمن متغيرات الوساطة مع تطبيق عملي == Estimation of Structural Equations Model Parameters With Practical Application
اسم المؤلف:
بشرى سعد جاسم
اسم المشرف:
غفران اسماعيل كمال
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
الاحصاء
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يستعمل تحليل الانحدار مع المتغيرات المصنفة الى صنفين صنف يمثل متغيرات مستقلة (Independent variables) واخر يمثل متغيرات تابعة (Dependent variables), فلذلك يقوم تحليل الانحدار بدراسة العلاقة بين المتغيرات المستقلة والمتغيرات التابعة, الا ان هذا التحليل يعمل | regression analysis use with classified variables into two class that represents the independent variables (Independent variables) and the other is a subsidiary variables (Dependent variables), for there the regression analysis study the relationship between independent and Dependent variables, but , this analysis works to know only the direct impact between the variables for this reason i use the structural equation Model (SEM) to identify and know the variables that are of indirect effects by estimating and testing parameters by set of methods (steps causal method, bootstrap method, method of multiplying the transaction ( parameters) product of coefficients, difference in coefficientsstructural equation model like other models are a matching variables tested with the phenomenon studied , test the compatibility of the variables that make up a structural equation model, and to achieve this condition, use Confirmatory Factor Analysis (CFA) way to see match variables that compose it. After confirming the conformity of the model or suitability experimenting and having the effect of mediating variable in the model and mediation are two types : Single mediation where transmission of the influence of the independent variable to the dependent variable through the mediation of a single variable, and multiple mediation where is transition Effect independent variable x to the variable y through several mediation variables. the practical side of study include the effect of cultural stat of the man (X) in the use of violence against women (Y) through a series of mediation M_1variables represent (women's empowerment) and M_2represents (family planning) and the study data are taken from the integrated survey of social and health state for Iraqi women (I - WISH) for the year 2011 in the Ministry of planning - Central Statistics organazation, and this data applied conditions of adequate to structural equation model SEM and, and then estimate the parameters mediating variables and test their ability to move the indirect effect by the methods mentioned above using a program.AMOS V.23The researcher concluded that a moral mediation variables tested when using standard errors formulas for (Sobel and Goodman and Aroian) and compensated for in the test version of z all results be close itself in the other the researcher contrast were recommendations of the research is to use a single version of the standard errors formats (Sobel and Goodman and Aroian) to test the effect of mediating variables in the model, as the researcher found that the independent variable X (cultural condition of the man) affects the Y variable (violence against women) indirectly through mediation M_2variable (family) organization.
👁 مشاهدة
امكانية تطبيق متطلبات نظام الادارة البيئية واثرها في اداء العمليات : بحث تطبيقي في الشركة العامة لصناعة البطاريات == The Possibility of The Application of Environmental Management System Requirements And Their Impact On Operational Performance Applied Research In The General Company For The Manufacture of Batteries
اسم المؤلف:
بشرى حسين عبد عباس العجيلي
اسم المشرف:
سلوى هاني السامرائي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
ادارة صناعية
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
The research aims to test the effect of environmental management system (ISO 14001) in the performance of operations, effluents and pollutants that accompany operations of industrial organizations caused damage to various risks affect the environment and different levels depending on the nature of the industry. General Company for the manufacture of batteries with serious impact and damage to the environment and longer in order to move away Iraqi companies in general about the concept of the philosophy of environmental management system, which is a tool to improve environmental performance and thereby improve the performance of their production processes. On the basis of the problem that has been reflected a number of questions, most notably : 1. Does the officials and employees of the company under study envisions a clear concept of environmental management system and key paragraphs of Specification (ISO 14001).2. How can it be an effective environmental management system tool of Directors to improve the performance of the production processes.In light of this has been my thesis research two key link and influence of the environmental management system and operational performance mode, and designed a questionnaire to measure the variables of research and distributed to the 106 members of the staff of the General Company for the manufacture of batteries to form a research sample from diverse disciplines, in order to get the results used a number of means Statistical data processing such as the arithmetic mean and weighted percentage, standard deviation and analysis of simple linear regression, was reached a set of conclusions including : 1. The existence and effect link between the EMS relationship (ISO14001) and perform operations.2. emphasis on the application of paragraphs environmental management system in accordance with the standard (ISO 14001) larger, and that the environmental policy of the company to be declared and accessible to everyone.3. While recognizing the importance of the company's environmental management system and its impact on improving the performance of the operations, but they need to pay more attention to the requirements of the environmental management system.4. emphasis on the dissemination of the concept of environmental management system and its advantages in all the different levels of the company
👁 مشاهدة
اليات بناء مؤشر السوق وانعكاساتها على المخاطرة النظامية : بحث تطبيقي في سوق العراق للاوراق المالية == The Market Index Mechanisms And Its Impact On The Systematic Risk - Applied Research In The Iraqi Market For Securities
اسم المؤلف:
بشار هاشم رنكه
اسم المشرف:
اياد طاهر محمد الجبوري
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
ادارة اعمال
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يعد مؤشر سوق الاوراق المالية احد المؤشرات الرئيسة للاستثمار في الاوراق المالية، اذ ترتبط المخاطرة النظامية باليات بناء مؤشر سوق الاوراق المالية، وتتجسد مشكلة الدراسة في جوانبها النظرية بوجود اليات لبناء المؤشر على اساس الترجيح بالقيمة السوقية او الترجيح | The stock market index is one of the main indicators of investment in securities, as linked to systematic risk build Securities Market index mechanisms, and the study embodied a problem in theoretical aspects the of mechanisms for the construction of the index on the basis of market value or weights equal or this individual share and price, on the other hand, the research problem is in systematic risk, which is one of the basics of investment securities, on the practical side, the construction of the index, according to these mechanisms reflect the systematic risk, and it has been chosen intentional sample (26 companies) of the shares listed on the Iraq stock Exchange companies Finance for a period of five years and a daily sessions (888 sessions).Along with the research issue, which discuss these point below : Do the market index mechanisms realistically measure systematic risk? Is that the mechanism used in the construction of Iraq Stock Exchange index accurately reflects the systematic risk? What are the most appropriate mechanisms in building Iraq Stock Exchange statistical notably {arithmetic mean, geometric mean and the correlation coefficient}. And of these questions aforementioned emerged hypotheses of the study, which centered on whether to reflect the different mechanisms of the market index and there were no significant differences in the risk of regulatory mechanism, and test three mechanisms for the construction of the index (stock price, market value, weights equal) in the Iraq Stock Exchange, and propose a fourth mechanism of a percentage of market value of shares traded to the market value of the company listed on the stock market within the index sample (as a future study). Notable among the findings of the study : in the financial market index values depending on the different mechanisms to build the index. And it does not mean convergence in the financial market index averages of the three mechanisms which previously discussed convergence of financial market returns. The direction of the stock market index up and down reflects a clear disparity in the financial market returns calculated on the basis of each indicator by mechanism built in isolation from each other, indicating the potential volatility of the index constituent stock returns and the attendant likelihood of systematic risk in the fluctuation.Of the key recommendations that emerged from the study : a study to choose another representative index sample through the historical information and activities of the company and traded volume in the financial market and the price of its shares and uninterrupted from the financial market and others funding sources (as a precaution to prevent money laundering within the financial market) during at least five years for companies included in the index is calculated, and then place the cursor to select the chosen sample.
👁 مشاهدة
التنبؤ باستعمال نماذج الانحدار الذاتي العامة المشروطة بعدم تجانس التباين (GARCH) الموسمية مع تطبيق عملي == Forecasting The Use of Generalized Autoregressive Conditional Heteroscedastic Models (GARCH) Seasonality With Practical Application
اسم المؤلف:
بريدة برهان كاظم
اسم المشرف:
فارس طاھر حسن الكواز
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
الاحصاء
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
مما لا شك فيه، تحظى نماذج GARCH) ) بالفاعلية والشعبية الكبيرة في نمذجة البيانات الاقتصادية والمالية، اذ تسمح للتباين المشروط بالتغير عبر الزمن، مما يجعلها اكثر واقعية في المجال الاقتصادي. وتتوفر ميزة اخرى مهمة في عالم الاقتصاد، ممثلة بالموسمية، الت | Un doubtedly , The GARCH model is very popular and effectiveness in economic and financial data , since it allows the conditional variance to vary over time , which makes them more realistic for the economic world. And there is another important characteristic in the economic world , Represented seasonality , that exist in high frequency data such as daily series , it can be seen in the real data of the exchange rate IQD/USD , Because there are seasonal conditional heteroscedasticity clearly shows in this data , Thereby are dealt with this type of data using Multiplicative seasonal generalized autoregressive conditional heteroscedastic models , Because it is proven effective to express their seasonal phenomenon on the contrary GARCH models which do not contain seasonal vehicle. hence the aim of the research reaching a better model represents the seasonal data with proof of the effectiveness of the seasonal model in preference to the usual model. it has been used to detect seasonal presence in the data first , after that was diagnosed a problem of heteroscedasticity passing through the phase estimation using the conditional maximum likelihood and assuming normal distribution of errors , then determine the appropriate rank of the model using a number of special criterian Represented each of the Akaike Information Criterion (AIC), Schwartz Information Criterion (SIC) , Hannan Quinn Information Criterion (H - Q), down to the stage to predict , using two method to predict the first is the prediction in the sample , which objective was to infer the efficiency of the preferred model and the second way forecasting out of sample any prediction of future values.it is found through the application on the study data stages that the best model for predicting volatility is SGARCH (1,0)(1,0).
👁 مشاهدة
تحليل ازمة التخطيط في العراق في ظل التحول نحو اقتصاد السوق للمدة (2003 - 2013)م == Analysis of The Planning Crisis In Iraq Within The Transformation Toward Market Economy For The Period (2003 - 2013)
اسم المؤلف:
بان خليل ابراهيم الموسوي
اسم المشرف:
يحيى غني جاسم النجار
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
الاقتصاد
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يقدم هذا البحث عددا من التحليلات والشواهد النظرية والدلائل العلمية التي توضح مدى تاثير التغيرات والتحولات الاقتصادية العالمية على الاقتصاد العراقي الذي شهد التوجه نحوها منذ عام 2003م بعــــــد عقــــود من سيــــطرة الاقتصاد الموجه، مستعرضا ابرز مظاهر ال | This research presents many of theoretical analyzes and attestations, and scientific evidences showing the impact of global changes and economic transformations on the Iraqi economy, which is witnessing orientation towards it since 2003 after decades of domination - oriented economy, presenting the most prominent manifestations of economic transformation towards market economy (the advanced capitalist) of programs and policies strategy brought by global organizations of capitalism, which affected the planning trends and economic development objectives. We have been discussing many of the core issues such as advanced capitalism, market economy, liberalization and integration, privatization and direct foreign investment. In the midst of Iraq's transition towards market economy and to try to apply the trends mentioned above, the Iraqi economy bumped into crisis of tends applications. So it has become the achievement of development objectives necessarily requires a certain policies and procedures, which in turn requires the employment of means to achieve them within range of a specific time and through a scientific approach in the implementation of optimization in allocation of available resources, and this is what can not be automatically achieved. In other words, it is impossible to rely on the market mechanism in optimizing the best use of national resources, it has proven experiences of advanced capitalism itself that the market economy is unable to achieve the optimal allocation of resources without government intervention by means of formats and procedures include long - term economic plans. From this perspective highlights the role of meaningful economic planning as a scientific method is capable of running the economic development process safely, and that serve their goals in society as a whole service, along with the market economy form that makes their relationship become complementary, more precisely, to achieve coexistence between the private and public sector, with a greater role for the public sector. And within the activities of the public sector across the way planning levels is (preparation, implementation and follow - up implementation) many of the problems and obstacles that are crises appear, may be incurred and clarified a way that allows educate track and treatment to upgrade the Iraqi economy. Iraq remains important, like other developing countries is the (search for an economic system that takes advantages of the stylistic planning and the market mechanism, and excludes the negative impacts in line with global economic changes).
👁 مشاهدة
اعادة هندسة مسار العمليات وتاثير ابعادها في تعزيز الاداء المؤسسي : بحث في مكتب المفتش العام لوزارة التعليم العالي والبحث العلمي == Re - Engineering of Process Path And The Effect of Its Dimensionsfor Enhancing of Institutional Performance : Research In The Public Inspector Office For Height Education Ministry And Scientific Research
اسم المؤلف:
باسم حاكم كاظم العابدي
اسم المشرف:
غسان قاسم داود سلمان اللامي
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 تشخيص واقع وامكانية تطبيق اعادة هندسة مسار ابعاد العمليات في مكتب المفتش العام لوزارة التعليم العالي والبحث العلمي العراقية مع دراسة وتحليل امكانية توفير الارضية المناسبة لذلك , من خلال الاطلاع على الامكانيات المتوفرة لدى المكتب وخصوصا | This research aims to diagnose the reality and the possibility of the application of re - dimensions of operations in the Office of the Inspector General of the Ministry of Higher Education and Scientific Research of Iraq with the study and analysis of the possibility of providing a suitable ground for that course of Engineering, through access to the possibilities available to the office, especially human resource (personnals, skills, expertises) , which is the central element for the success of change. The research problem has been identified in the presence of routine and administrative episodes excess and found organizational structure that contains the administrative units can be combined or dispensed with the development of other units to actively contribute to enhancing the performance, and not to use the available resources optimally and this in turn generates bottlenecks and waste of time and that means wasting resources and random lag the performance of the business, as well as to answer a number of questions, the most important - is the availability of the dimensions of re - operations in the course of work of the Office of the Inspector General of the Ministry of Higher Education and scientific research environment Engineering? What is the reality of the corporate performance indicators Office of the Inspector General of the Ministry of Higher Education and Scientific Research? In order to achieve the desired goals of the research and answer the questions of the problem, as research aims to see the actual reality of the performance of the Office of the Inspector General of the Ministry of Higher Education and Scientific Research and diagnose strengths and weaknesses and make proposals that would consolidate the strengths and address weaknesses in the path Business, diagnose reality and the dimensions of process re - engineering and the dimensions of institutional performance and its impact in the order of precedence of those dimensions in the office, applied research on a sample of (60) a member of the office staff out of (127) and functional level extends between managers and department heads and officials of the people and officials of the units and some of the staff, has used the questionnaire as a tool to collect data and information, the study reports the office has been relying on the analysis of data on the arithmetic mean of the results of the standard deviation and the relative importance and tight to answer and the coefficient of variation and t - test, F sig as appropriate statistical methods to analyze the data, and achieved a set of results, highlighted by the presence of correlation significant morale among the dimensions of Business process Reengineering and the dimensions of institutional performance appeared that there was a significant effect between Business process Reengineering and the dimensions of institutional performance, as this effect level uneven between dimensions, while at the level of exploratory analysis of the data shows a routine and workshops administrative redundant to be canceled or processed through simplification of procedures and attention to reconsider the restructuring and the abolition of administrative loops is important and which can be dispensed with, and that the office need to pay attention to simplify procedures and a review of the current structure. a and the abolition of routine existing and adoption analysis for operations and research found a new administrative structure is consistent with the principle of re - engineering institutions
👁 مشاهدة
1
...
133
134
135
136
137
...
165
×