العلم العراقي
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استعمال تقنية التكاليف على اساس الانشطة الموجهة بالوقت في تحليل الربحية وترشيد القرارات التشغيلية == Use Time Driven Activity Based Costing In profitability analysis and reflection on the rationalization of operational decisions

اسم المؤلف: سهير كاظم فاضل
اسم المشرف: حنان صحبت عبد الله
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

دور ضريبة الدخل والتضخم في تقييم الاسهم العادية : دراسة تحليلية في عدد من الشركات الصناعية المساهمة المدرجة في سوق العراق للاوراق المالية == The Role of Inflation And Income Tax In The Stock Valuation An Analytical Study In A Number of Industrial Shareholding Companies Listed In The Iraq Stock Exchange

اسم المؤلف: علي محمد حسن الكشوان
اسم المشرف: محمد علي ابراهيم العامري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة الضريبية
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: This study examines the role of inflation and income tax in the stock valuation of industrial shareholding companies listed in the Iraq Stock Exchange for the years (2009 - 2013).in the evaluation of stocks under the influence of the joint stock companies' inflation. To determine the extent of the disparity between the nominal value of shares before and after tax, as well as between the real value of the shares after deducting inflation before and after tax in the case of zero growth.The study depended on annual reports of the companies of the research sample of the Iraq Stock Exchange, as well as the Iraqi Securities Commission. Besides the annual reports issued by the Ministry of Planning, as well as annual reports and statistical bulletins issued by the Central Bank of Iraq, Where the study sample included five industrial companies to study the necessary data were available.Results of the study showed that inflation has a greater role in the assessment of stocks than the tax. The hypothesis which says the tax's role is bigger than the differentiation of evaluation of nominal shares for the real share of inflation, has been rejected.The study concluded to a set of abstracts in which, the corporate income tax has a role in increasing the risk of systemic coefficient, which in turn led to an increase in the cost of financing (discount rate), and this was contrary to the opinion of (summers.1981) resulting in a decrease in the value of common stock. Except for one company in which its beta coefficient appeared negative because of the rates of return achieved for the company don't agree with the rates of return achieved for the market portfolio. The results also showed that inflation has a greater role in the differentiation of stocks evaluation than the tax through the results that have emerged for companies in the study case was standard is the nominal value per share before tax. Also, the study found that the rate of inflation was instrumental in reducing the cost of funding considerably before tax as the cost of financing is negative and this was reflected on the stock value as a negative. Also, the study found that the rate of inflation was greater than the tax on profit per share of real nominal pre - tax. And the study found many recommendations, the corporate attention to inflation and supporting financial statements with an extension shows the impact of inflation.The usage of borrowed f in an efficient way in the financial structure of the company in order to receive tax savings, because the cost of funding the borrower is less than the cost of financing property. As well as corporate attention to beta (B) do not approach the more systemic risk required rate of return increased and then decreased stock value. Also stated in the recommendations on the General Commission for taxes to reconsider the fixed tax rate on corporate income and replacing it with a progressive tax, applying the principle of Justice and equality.

القياس والافصاح المحاسبي عن الموجودات والمطلوبات المحتملة والمخصصات وانعكاساتها على خاصية التمثيل الصادق == Accounting Measurement And Disclosure of Contingent Assets, Liabilities And Provisions And Their Reflections On The Faithful Representation Characteristic

اسم المؤلف: ندى كاكي بيرة لوائي
اسم المشرف: عباس حميد يحيى التميمي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تمثل الموجودات والمطلوبات المحتملة والمخصصات واحدة من القضايا التي تواجه الوحدات الاقتصادية في تاريخ اعداد القوائم المالية، وهي تنتج من ظرف او مجموعة من الظروف التي تنطوي على حالة عدم التاكد، والتي تعتمد على نتائج الاحداث المستقبلية، وعلى ذلك فان القوائم | contingent assets , liabilities and provisions Represent and one of the issues facing the economic entities at the date of preparation of financial statements. they raised by circumstance or set of circumstances which the condition of uncertainty, which depend on the outcomes of the future events, and therefore, the financial statements and explanatory notes attached to them should include credible information about contingent assets , liabilities and provisions, which reflect positively on the making economic decisions. The research aims to identify the nature of contingent assets , liabilities and provisions faced by economic entities, and how they are measured and disclosed in the financial statements and explanatory notes attached to them, and there reflections of the Faithful representation characteristic of accounting information and their sub - characteristics. The research reached several conclusions the most important as following : 1. The administrations of sample of the research of companies have a responsibility the weakness of measurement and disclosing contingent assets, liabilities and provisions in their annual financial reports, and refers the case to the weakness of the commitment of the majority of companies research sample to measurement and disclosure requirements for contingent assets, liabilities and provisions, perhaps this is due to the weakness of the attention and expertise of administrations of these companies in this field, moreover, the absence of a local accounting standard that includes measurement and disclosure requirements for the contingencies. the results of the descriptive analysis for annual financial reports (2010 - 2013) showed That a large percentage of the research sample not comply with the requirements of Accounting measurement and disclosure about contingent assets, liabilities and provisions. 2. attributed the reasons for the weakness accounting measurement and disclosure of contingent assets, liabilities and provisions from the research sample companies in part to the weakness of experience and knowledge of workers in the financial departments in companies with accounting treatment of the contingencies and provisions, as well as the weakness of its ability to keeping up with the requirements of accounting standards,particularly IAS (37) in respect of contingencies and provisions. Research Presented several recommendations the most important of them are following : 1. The Necessity for companies administrations to commit with requirements of accounting rules and standards on the contingencies, particularly with regard to the rules of recognition, measurement and accounting disclosure for contingent assets , liabilities and provisions, as well as the recognition of gains and losses resulting from it, as well as to determine the circumstances or situations that led to her appearance and that will lead eventually to the recognition of gains or losses, as well as the identification of Accounting procedures that would avoid the risk of contingencies. Through the establishment of a provisions for future contingencies to ensure the continuity of those companies and to avoid bankruptcy. 2. The departments of companies in promoting awareness among workers in the financial departments with regard to international accounting standards and rules of recognition, measurement and disclosure contained therein, especially those standards relating to the contingent assets, liabilities and provisions through workshops, courses and scientific seminars that deal with this subject, And to encourage the parties to follow international accounting standards by all means available.

الية مقترحة للابلاغ المالي عن الاصول الثابتة - الممتلكات والمصانع والمعدات - في الوحدات الحكومية العراقية وفقا للمعيار الدولي 17 - قطاع عام لتعزيز المساءلة واتخاذ القرارات == Proposed Mechanism of Financial Reporting For Fixed Assets - Property, Plant And Equipment - In The Iraqi Government Units In Accordance With International Standard 17 - Public Sector To Strengthen Accountability And Decision - Making

اسم المؤلف: ندى سلمان حبيب
اسم المشرف: بشرى نجم عبد الله المشهداني
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف البحث الى عرض ومناقشة مفهوم الاصول(*) بشكل عام ومفهوم الممتلكات والمصانع والمعدات بشكل خاص مع بيان اهمية المحاسبة عنها وفقا لاساس الاستحقاق وتوفير المعلومات المحاسبية في مجال المساءلة وتطوير الاصول ولا سيما اصول البنى التحتية , وعرض وتحليل متطلبات م | The research aims to present and discuss the concept of assets * in general and the concept of property, plant and equipment, in particular with an indication of the importance accounted for according to the accrual basis and provide accounting information in the area of accountability and the development of the assets, particularly the assets of the infrastructure, and the presentation and analysis of IAS requirements of the public sector IPSAS 17 "property and plant and equipment "and to identify areas of shortcomings in the relevant accounting practices based on cash basis Iraqi government units, as well as a proposed financial reporting mechanism for assets "property, plant and equipment" in the Iraqi government units provide useful information enhances the accountability and economic decision - making about the preservation of those assets and develop especially asset infrastructure with the application of the proposed mechanism in one of the Iraqi government units selected ( The research sample). Has been to reach a set of conclusions notably that there is a significant difference between the accounting treatments of property, plant and equipment in accordance with International Accounting Standard public sector IPSAS17 the accounting system of government decentralization in Iraq, and because of this difference in treatment mainly to the difference in basis of accounting adopted by the International Accounting Standard for the public sector IPSAS17 namely an accrual basis when the accounting system of decentralized government in Iraq will depend on a cash basis.The research was presented a number of recommendations represented the most important of the issuance of legislations and laws that allow the shift in accounting for the assets of the Iraqi government units from cash basis to accrual basis according to the standard of the International Public Sector Accounting IPSAS 17, with adjustable decentralized accounting system of Iraq to reflect accounting treatments on according to the accrual basis, and modify both rankings budget items and evidence of accounting and finance to include new accounts required by the adoption of the accrual basis with advance planning and careful transformation process represented a strategy implementation of a deliberate cover all stages of the process in light of a specific time frame with the adoption of the proposed mechanism of financial reporting for the assets of government units in accordance with the standard international public sector Accounting IPSAS 17 "property, plant and equipment" and the need for the availability of the necessary requirements for the application and the most important of these requirements the availability of qualified personnel to work on according to the accrual basis, as well as the shift towards automated accounting work

محاسبة استهلاك الموارد في ظل تدفق القيمة وانعكاسها على الاستغلال الامثل للطاقة == Resource Consumption Accounting In Lighting of Flow Value And Reflection On The Optimal Exploitation of Energy

اسم المؤلف: ميعاد حميد علي الربيعي
اسم المشرف: منال جبار سرور السامرائي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد الموارد العنصر الرئيس في القطاع الصناعي مما يتطلب استخدام الطرائق التي تحافظ على هذه الموارد واستغلالها الاستغلال الامثل وتوفير معلومات تساعد المدراء على اتخاذ القرارات في الاجلين الطويل والقصير وهذه المعلومات تتطلب القياس الدقيق للتكاليف وتخصيص التكا | The resources the main element in the industrial sector, which requires the use of methods that maintain these resources and optimal utilization and providing information to assist managers in making decisions in the long and short - term and this information requires accurate measurement of the costs and the allocation of untapped costs only on production units to reduce the cost per unit and upload actual costs. From the foregoing Given the importance of energy to measure and identify untapped energy tasked to track the flow of value in the production process cost it has been the goal of research is to identify the shortcomings of the traditional cost systems in the field of idle capacity measurement with an indication of the role of the entrance Accounting consumption of resources in light of the flow of value to measure the untapped energy during the operational process and represented the research sample in one of the industrial units that were equipped with the Iraqi market a product dyes with high quality that surpass the quality of competing products the researcher applying entrance Accounting consumption of resources on the company's data, as well as a range of personal interviews to some of the workers, managers and all disciplines have reached researcher to a number of conclusions the most important one) that the integration between each of the entrance to the accounting resource consumption and system project resources leads to provide appropriate information to make decisions and set up an integrated database covering all aspects of the unit 2) There is a difference between the share of each of the sections productivity sectional service costs between both the user the traditional system by the company and the entrance of accounting resource consumption due to the different methods of distribution between the two where the first depends on the distribution on the amount of output, measured in liters while the second, it depends on the causes of different cost have been identified are to achieve homogeneity in the distribution of costs and in accordance with the amount of consumption of resources 3 ) that the combined costs in accordance with the flow of easy to understand the value by accountants and non - accountants because it is straightforward and serve the internal decision - making can not be used for external purposes because they do not conform with accepted accounting standards generally accepted as out search a set of recommendations perhaps the most notable one) on the economic unit count on more than one basis in the distribution of sectional service costs on sections productivity as the unit's reliance on the quantity produced in the distribution of all costs makes the distribution process is fair, such as distribution of water resources where the share Abanntleight 27% of the water resources costs because it is the only product that requires large amounts of water during production 2) the need to use the entrance accounting resource consumption in all production units because of its features help to reduce the unit costs of producing and identify idle capacity costs and optimal utilization

انعكاس قيد التحفظ في نظرية التعاقدات باتجاه تعزيز جودة الابلاغ المالي المحاسبي باطار محاسبة الاستحقاق == Reflection of Conservatism In The Contracting Theory Towards Enhancing The Quality of Financial Accounting Reporting In Accrual Accounting Rame

اسم المؤلف: ميسون داود حسين
اسم المشرف: سلمان حسين عبد الله الطيار
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تنشا الوحدة الاقتصادية من سلسة عقود تبرم بينها وبين عدد من الاطراف ذات العلاقة وتتاثر عملية ابرام هذه العقود تاثيرا كبيرا بالارقام المحاسبية الظاهرة في التقارير والقوائم المالية وطالما ان هذه الارقام تتغير بتغير السياسة المحاسبية المتبعة (ومن هذه السياسات | The economic entity establishing on a series of contracts between it and numbers of persons who have relationships and this contracting operations affected by accounting numbers that appeared in financial statements and reports. As long the accounting information changing According to accounting policies , one of these policies that affected is( Accounting conservatism) will reflect on contracting operation. Thus the financial reporting will affected and we spouse the accounting policies working for achieve or enhance financial reporting quality in order to meeting financial reporting users’ needs.For this the goal of this research was to show the role of conservatism In contracting operation and its trace in enhance financial reporting and the research has reached to a set of important conclusions : 1 - Some of accounting policies including conservatism may be achieve or enhance financial reporting for some users.2 - Some accounting policies including conservatism effect on some contracts with economic entity between it and persons in or out economic entity especially that which has connection with net income like incentive contracts or management consumptions. The researcher has reached to a numbers of recommendations 1 - Implement the accounting policies in right way to meet all users’ needs for enhancing financial reporting quality.2 - Monitoring working of economic entities to reduce managers behavior by practicing conservatism like earning management by setting laws and instructions that constraining accounting conservatism.

تاثير ملاءمة قيمة المعلومات المحاسبية في اسعار اسهم الشركات المدرجة في سوق العراق للاوراق المالية == The Effect of Value Relevance of Accounting Information In Stock Prices For Corporations Listed In Iraqi Stock Exchange

اسم المؤلف: ميثم بدر بعيوي السفان
اسم المشرف: لبنى زيد ابراهيم
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: لقد هدف البحث الى تحديد مفهوم ملاءمة قيمة المعلومات المحاسبية وعرض ومناقشة ابرز النماذج الاحصائية المستخدمة في قياس ملاءمة قيمة المعلومات المحاسبية مع تحديد المتغيرات الاساسية في كل انموذج وتحديد اهم العوامل المؤثرة على ملاءمة قيمة المعلومات المحاسبية، | The research aim to identification the concept of value relevance of accounting information and review and discuse the most prominent statistical models that is used in measuring value relevance of accounting information beside identifing the basic variables of each model and determining the most important factors affecting the value relevance of accounting information , and lastly measuring the effect of value relevance of accounting information in stock prices for a sample of economical entities listed in Iraqi Stock Excange. The research applied for a sample from banks listed in One of the main recommendations of the investigator Iraqi Stock Excange consists of 17 Banks for the years 2012 & 2013. Using the price model the research concluded that there is a remarkable fall of the value relevance of accounting information in Iraqi Stock Excange thus because of the decrease in the explanatory power of determination Coefficient R2 for each of the following individually : 1 - The operating earnings per share , 2 - The equity book value per share , 3 - The cash flow pre share , and also in the operating earnings per share and equity book value per share together , and in the cash flow pre share and equity book value per share together in the years 2012 & 2013.The mentioned fall in the value relevance of accounting information is considerd as an indicator of the weakness in the financial reporting level in Iraq , the researcher recommends the following : 1 - shaping the Iraq market for securities of a body or an independent Commission responsible for studying the reality of financial reporting in Iraq to identify weaknesses and raise recommendations to the bodies and institutions responsible for setting standards for study and develop effective solutions, comprising this Committee or Commission membership members of academics and professionalsin the field Accounting professionals as well as professionals in other areas, business investment and Government... And other.2 - Should review the financial reporting system currently in place in Iraq and developed in accordance with the requirements of the new economic order.

تقييم برامج التدريب الموجه نحو تشخيص ظاهرة الفساد الاداري والمالي بحث ميداني في مكتب المفتش العام لوزارة المالية == Evaluation of Training Programs Directed Toward The Diagnosis of The Phenomenon of Financial And Administrative Corruption Field Research In The Inspector General of The Ministry of Finance Office

اسم المؤلف: مؤيد خزعل حبيب الماجدي
اسم المشرف: عبد الرحمن مصطفى طه الملا
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: تقويم الاداء
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: It considers training programs is an important process contributing to provide employees with the skills required to do their jobs efficiently and effectively, so it should be concerned with and the focus of all government our organizations, and perhaps the most important reasons that I was invited to select the subject (evaluation of training programs directed toward the diagnosis of the phenomenon of financial and administrative corruption) It is the importance of those programs working in the regulatory institutions General and the Office of Inspector General of Finance and the Ministry particularly for employees because of their role in the development of their skills and their experience and their behavior to diagnose and combat financial and administrative corruption and on an ongoing basis and that hurt thus in the development of their performance and the performance of the office. The problem with research in non weakness attention to training programs for the diagnosis of the phenomenon of financial and administrative corruption based on the lack of evaluation of the reactions of trainees and their learning and their behavior and the consequences, while the importance of research lies in the attention to those programs and the promotion of Its foundations to have a significant role in the diagnosis of the phenomena of financial and administrative corruption, either goal Search represents in the evaluation of training programs directed toward the diagnosis of the phenomenon of financial and administrative corruption and shared by the inspector general of the Ministry of Finance office and stand on the strengths and weaknesses. The researcher used the resolution as a key tool for gathering information, in addition to the personal interviews conducted by the researcher with the relationship owners, as well as relying on records and annual reports to the Inspector General Office of the Ministry of Finance of the research sample, has Included sample (78) employees received the special administrative and financial corruption within the training programs or outside of Iraq, and has processing that data using statistical the package (SPSS) and the use of some statistical methods for data processing Amid Account arithmetic mean, standard deviation, and coefficient of variation, for the purpose of Z, and analysis as well as test the contrast unilateral analysis to test the moral differences hypothesis has the researcher to inter of the conclusions the most important of the lack of interest Office of the Inspector General of the Ministry of Finance assessed the reactions of trainees to the training programs as well as the counting taking into consideration the degree earned by the employee when the training is completed to measure winning his learning, The most important recommendations were alerted researcher on the interest in programs for administrative and financial corruption and given training as well as the important work on the evaluation of those programs to find out the strengths and weaknesses.

تحليل تكاليف دورة حياة المنتج في ظل سلسلة القيمة وانعكاسه على ارباح الشركة العامة لصناعة الاسمدة - المنطقة الجنوبية == Analysis of Product'S Life - Cycle Costs In The Light of The Value Chain And Its Reflection On The Profits of The General Company of Manufacture Fertilizer - Southern Region

اسم المؤلف: مهند هادي صالح الهوازي
اسم المشرف: منال جبار سرور السامرائي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: هنالك اهتمام كبير من قبل ادارة الوحدات الاقتصادية بالتكلفة وتخفيضها وذلك لانها احد اهم عوامل النجاح , واصبح هذا الامر موضع اهتمام العديد من الوحدات الاقتصادية وذلك لما له من تاثير كبير على ارباح الوحدات الاقتصادية. وقد اعطى الباحثون اهتمام كبير بهذا الموض | Administration of economic units shows great interest in cost and cost reduction since it is considered an important factor of success. This has become a matter of concern to many economic units because of its significant impact on the profit. Therefore, researchers have shown considerable attention to this matter in the light of the competition in the business world and the rapid technological development; not to mention the opening of the markets, globalization and the changing of production methods as well as the increased attention of the changing and rapid customer requirements. These things combined led economic units to search for ways to reduce costs to achieve a competitive advantage over the rest of the economic units.Cost reduction is considered crucial for the economic units in Iraq at all the fields since they suffer from increasing cost due to the current economic conditions. Therefore, in order to succeed and achieve average profits, the Iraqi economic units should focus on reducing costs while maintaining product quality.Thus, this thesis is considered significant because it seeks to reduce costs through the product life cycle in relation with the value chain and focusing on the pre - production stage.The thesis aims to demonstrate cognitive pillars of the cost of the product life cycle and its relation with the value chain as well as its impact on the profits. The research is also intended to measure the cost of the product through all the stages of its life cycle in the company under investigation. Also, the research has focused on developing proposed framework to reduce costs through integrating the product life cycle and chain value. Therefore, the research addressed two main questions : 1. How is it possible to connect and illustrate the complementary relation between the concept of chain value and the product life cycle?2. How to measure the cost of the product during its life cycle? What is the mechanism used to reduce the cost of the product during its life cycle and how it can reduce the cost of the product and its impact on profits?In order to achieve the goal of the thesis, the following hypothesis has been developed "the use of the cost of the product life cycle in the measurement and analysis of product costs through value chain analysis leads to determine the exact cost of the product at each stage of its life cycle, which works to reduce costs through all stages of the product life cycle consequently this leads to maximize profits."The researcher has come to the following set of conclusions : 1 - The changes in the modern manufacturing environment and the use of modern production systems and increased competition and the trend towards meeting the desires of customers have an impact on the composition and structure of the costs which in turn make the methods and techniques used to cut costs futile and useless in the time being.2 - The use of the cost approach to product life cycle provides important information for the purposes of the proper pricing of products and for the purposes of administration costs.In the light of the conclusions, the research presented the following recommendations : - 1 - The need to focus on the use of modern methods and techniques to reduce costs which fit the characteristic of the modern environment and appropriate to the nature of the work of the economic entity that is compatible with the structure of their costs.2 - Product life cycle cost approach provides important information for the purposes of pricing and cost management throughout the product life cycle as this approach provides detailed information on revenue and costs for each stage of the product life cycle. Consequently, this precise determination enables the management to know whether the earnings will cover the costs during the cycle product life.

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
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
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

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
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
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

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
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
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.

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
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
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.

اثر الانظمة الخبيرة في تحسين المعلومات الكلفوية

اسم المؤلف: فاطمة زيد سلمان القرة غولي
اسم المشرف: نصيف جاسم الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يسعى البحث الى تحقيق مجموعة من الاهداف وكما ياتي : 1. تحديد اثر الانظمة الخبيرة وتقسيماتها العامة في تحسين المعلومات الكلفوية لخدمة العناصر المعلوماتية لنظام ادارة التكاليف والمتمثلة (بالتخطيط , والرقابة , وتقييم الاداء) وانعكاسها على ترشيد القرارات الاد

تاثير استعمال مخاطر التدقيق على جودة تقديرات الادارة للوحدات الاقتصادية المتعثرة ماليا == The Impact of Using Audit Risks On The Quality of Management Estimates of Financially Distress Economic Units

اسم المؤلف: عواطف جلوب محسن
اسم المشرف: صفاء احمد محمد العاني
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تكتنف اغلب الانشطة التي تمارسها الوحدات الاقتصادية مخاطر متنوعة منها ما يتعلق بطبيعة النشاط ومنها ما هو متعلق بطبيعة العمليات المالية والهيكل التنظيمي للوحدات الاقتصادية , وان عمل مراقب الحسابات يتميز بالحساسية العالية تجاه الوحدات الاقتصادية فهو ملزم بان | Most of the economic activities have risk with a variety of units including those related to the nature of the activity and some of which is related to the nature of the financial operations and organizational structure of economic units, And the auditor work is characterized by high sensitive to economic units that obliged to deal with the risks of the realization of economic units on the one hand and with the audit risks of the other hand, and should be taking into account all the special standards of the process audit with the rules of professional conduct and principles of accounting that generally accepted. The research aims to define the concept and types of audit and determine the economic units stages before the financial collapse risk, as well as the extent of the economic departments units listed on the Iraq Stock Exchange's that have a commitment to make estimates about the continuity With an indication of the extent to which the auditors in Iraq use of audit risk when their scrutiny of financial statements in economic units in general and the financially troubled in particular, with the statement impact of the use on the quality of the audit of financial statements and estimates of management of the troubled economic units financial risks. The research came out with a number of conclusions, including : 1 - Most of the departments of economic units in Iraq does not comply with the preparation of budgets for the units and submitted to the relevant authorities represented by the Department of Registrar of Companies and the Office of Financial Supervision and the Iraqi market for securities not even to the auditor.2 - There is a positive relationship between audit risk by the quality of the accounts and financial statements and management estimates of the economic units Observers.The research also recommended a number of recommendations including : 1 - The regulators represented the Department of Registrar of Companies and the Office of Financial Supervision and the Iraqi market for securities claim economic units commitment to provide discretionary budgets in the last six months of the fiscal year And identify deterrent penalties similar material or moral sanctions and fines imposed on those units in the event of its failure or delay to submit the final accounts.2 - The need for the regulatory authorities requiring the auditors in Iraq to use of audit risk when auditing the financial statements of economic units.

المحاسبة عن الانجاز ودورها في تحقيق القدرة التنافسية للشركات الصناعية العراقية : شركة الشهيد العامة لانتاج النحاس حالة دراسية == Throughput Accounting For And Its Role In Achieving The Competitiveness of The Iraqi Industrial Companies (Public Al - Shahid Company For The Production of Copper) Case Study

اسم المؤلف: عامر دحام خلف الصبيحي
اسم المشرف: بهاء حسين الحمداني
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: تعرضت نظم محاسبة التكاليف التقليدية للعديد من الانتقادات والتي تدور حول عدم ملاءمة هذه النظم للتطورات والتحولات التي تشهدها البيئة الصناعية الحديثة وما ترتب عليه من ضرورة احداث تغييرات جوهرية في نظم التكاليف والمحاسبة الادارية لكي تتلاءم والبيئة التنافسية | Exposed systems traditional cost of many of the criticisms that revolves around the inappropriateness of these systems developments and transformations taking place in the modern industrial environment and the consequent need for fundamental changes in the costs of systems management and accounting in order to fit in the competitive environment in order to support the economic capacity and improve production efficiency accounting.In response to all this emerged the concept of accountability for achievement and who tried to introduce a new concept of cost is different from the traditional concept of a standards development relating thereto and to try to introduce new concepts are facilitative and easily reached where the promised cost of raw materials only variable element and treat wages as a single fixed cost elements.The importance of the study by focusing on accounting for achievement as a way of modern management accounting methods in order to provide information Klfoah contribute to enhancing the competitiveness in a competitive industrial environment variable and sophisticated. The application of this study in the company from the public sector in Iraq Companies, a martyr of the General Company for the manufacture of copper wire one of the formations and the Ministry of Industry and Minerals, where was extracted the data needed for that.And through research and study in both theoretical and practical reach the study to a set of conclusions the most important of the Accounting achievement represents a new style in the field of accounting as a result of constant changes in demand from customers by intense competition, which generally require products at low prices (costs), high quality and increase the variety of products. As well as the study found a set of recommendations that can contribute to support the competitiveness of companies on the basis of what provided by the achievement of Information Accounting Klfoah to achieve development and improve operations in a manner commensurate with the competitive environment, increase quality and improve the decision - making process and to identify the main obstacles that prevent the progress of achievement through their of information.

مدخل قياس التكاليف على اساس المواصفات بهدف تخفيض التكاليف == Attribute Based Costing Measure Approach To Reduction Costs

اسم المؤلف: ضرغام احمد عبد الرضا الجادري
اسم المشرف: منال جبار سرور السامرائي
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: تعاني معظم الشركات العراقية من ارتفاع تكاليف منتجاتها وانها تفتقر الى تطبيق الاساليب الحديثة في قياس وتحديد التكلفة وافتقارها الى استخدام التقنيات الكلفوية المعاصرة التي من شانها ان تخفض تكاليف المنتجات وتحسن الوضع التنافسي للوحدات الاقتصادية. ان تخفيض ال | Most Iraqi companies suffer from high costs of their products as they lack the application of modern methods to measure and determine the cost and lack of use of contemporary cost technologies that will reduce product costs and improve the competitive position of economic units. The cost reduction is one of the most important strategies adopted by the economic units to achieve a competitive advantage and the need for an integrated framework for managing the cost, from here should be reviewed to rely on traditional systems in the process of measuring the costs, Therefore, the present study has worked to adopt the use of modern methods to measure the cost, namely the approach Attribute based costing in response to the need of economic units to modern methods fit in with the modern environment changes.The current study tagged (Attribute based costing measure approach to reduction cost) methodology was designed to identify the fundamental problem of that there a lack of traditional systems to measure costs and their inability to meet the needs and requirements of customers to quality and the right price, Thus, the present study aims to address the knowledge foundations to attribute based costing approach and indicate reasons and justifications for the use attribute based costing approach and requirements and implementation steps And its role in reducing product costs in the company's research sample.The current study has gained importance from the fact that the entrance to the Attribute based costing provides the required information through cost measurement on the basis of specifications desired by the customer, which helps management economic units to improve the value of products and reduce costs, This approach also helps in providing products Attributes that add value to customers and meet their requirements as shows the value of attribute through the integration between the value engineering and attribute based costing.This present study helped to make some scientific additions in relation to the attribute based costing approach and the connection between this approach and value engineering technique so it is an intellectual contribution and the value of knowledge.

استخدام القيمة العادلة في تقييم الاصول الاحيائية وتاثيرها في تعزيز جودة الابلاغ المالي لشركات القطاع الزراعي في العراق == Usage Fair Value In Evaluating Biological Assets And Its Affects In Enhancing The Quality of Financial Reporting of The Companies In Agricultural Sector In Iraq

اسم المؤلف: صهباء عبد القادر احمد الصفاوي
اسم المشرف: عامر محمد سلمان الجنابي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تمثل الاصول الاحيائية عناصر الانتاج الاساسية في الشركات الزراعية، وتتميز تلك الاصول بطبيعتها الحية وقابليتها على التكاثر والنمو والاضمحلال مما يؤثر في قيمتها، وبهدف الابلاغ عنها بشكل سليم، اثير جدل حول مدخل القياس الاكثر ملاءمة لطبيعتها الحية، وقد اه | The biological assets represent the basic elements of production in agricultural companies they are characterized by their living nature and their ability to reproduction , growth and decay which affect their values and to reporting about them properly , there was an argument about the measurement approach which is the most suitable for their living nature.The professional organizations interested in this subject. In the local environment The Accounting Rule (11) (The Accounting In Agricultural Activity ) issued to provide the accounting knowledge for various agricultural activities and to clarify the basis that should be used in evaluating those assets concentrating on the historical cost's approach. The International Standards Board has issued the International Accounting Standard (41) "Agriculture " which obligated using of fair value in evaluating the biological assets when it is possible.The research aims to explain the biological assets Concept and the ability of the fair value application in evaluating the assets in the Iraqi agricultural companies , and to explain their influence in the enhancing the financial reporting quality.The research has reached to some conclution's , they are : - There is more than one approach which is permitted to be used in evaluating the biological assets in agricultural companies , but the importance of evaluating according to the fair value approach, which allows to measure the growth changes and biological transformation according the current values and over the life - time of the biological assets and recognizing in the financial statements.The financial reporting Model about the biological assets which is prepared according to the international standard's requirements provide information more quality in measurement and discoursing and presenting from the financial reporting Model that prepared according to the local Accounting Rule (11).In local environment there are active markets available for deliberating the biological assets for sale and the agricultural crops, but the markets are not very active in deliberating the non - current biological assets for each age - stages and with the existence of governmental entity supervising the markets concerning with documenting prices continuously.The research represents several recommendations, the most important are Developing the local Accounting Rule (11) "Accounting In Agricultural Activity " , assimilating the international accounting standard requirements (41) according to the local environments data.• Setting up a website by the Ministry of Agriculture to publish the prices of current and non - current biological assets as well as the agricultural crop's prices continuely according to the markets changes.• Improving the presentation of biological asset's in balance sheet by presenting it independently of the other non - current asset 's items and should be marked that it was be measured according to the fair value as well as the current biological assets to present independently of other stock items with reference to the basis that was used in measuring and to give privacy on the statements of agricultural companies and to distinguish them from the statements of other sectors.

مدى ملائمة مداخل القياس المحاسبي لطرائق اصلاح الوحدات الاقتصادية العراقية المتعثرة == The Suitability of Accounting Measurement Entrances For Troubled Iraqi Economic Units Reform Methods

اسم المؤلف: سعاد عدنان نعمان
اسم المشرف: عامر محمد سلمان الجنابي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: سعى البحث الحالي لاهداف عدة منها، تحديد طبيعة العلاقة بين بديل القياس المحاسبي وبين طرائق اصلاح الوحدات الاقتصادية العراقية، وكذلك تقييم مداخل بدائل القياس المحاسبي المستخدمة في اصلاح الوحدات الاقتصادية العراقية المتعثرة (*)، فضلا عن اصلاح تلك الوحدات، وه | The current research sought to achieve many goals like : determine the nature of the relationship between the accounting measurements and alternative methods of reforming Iraq's economic units, as well as evaluating alternative accounting measurements entrances used in reforming Iraq's troubled economic units , also this method makes the way to select and applicate of accounting standards very easy depending on the alternative information used to reform these economic units. The methodology focused on the only way to reform which is privatization that is often the result of lack of accounting information because of losing the alternative accounting measurement methods application to choose the best way of reform , which is resulted some important questions like : is the alternative accounting measurements used provided useful information and consistent with the economic reform method in troubled economic units? Are there any difficulties in application of suitable alternative accounting measurements to reform troubled units? In order to assess whether the reform method actually used in the Iraqi economic units consistent with alternative measurements to reach to the alternative accounting measurement application steps to reform Iraqi troubled economic units, so I conducted a field survey of Iraqi troubled economic units and choose (4) economic units belonging to the ministry of industry because these units have sought to apply the methods of economic reform and meets the reform indications as well as data available to the research that consistent with economic reform methods by determining the alternative accounting measurements that fit Iraqi methods to reform economic units and analyze some financial statements before and after applying the reform method. The research set some conclusions the most important was : the sample of economic units suffer from not using alternative accounting measurements to reform which result in transform to losing units and resort to borrow which depletes the company resources with huge rise of management expenses and inability to adapt and competitiveness. The research set many recommendations as follows : the process of identifying the problem of troubled economic units can be properly by gathering available information and then make the right decision by choosing the best way economic reform, also the necessity to create a new account in the special accounting guide to unified the accounting system applied in the public sector because of increases occurring in assets value as a result of re - evaluating within a separate account in equity as indicated in the relevant international accounting operations

تاثير جودة الابلاغ المالي في سياسات توزيع الارباح وانعكاسه على القيمة السوقية للشركات المدرجة في سوق العراق للاوراق المالية == Effect of Financial Reporting Quality In The Dividend Policies And Its Reflection On The Market Value of Companies Listed On The Iraq Stock Exchange

اسم المؤلف: سطم صالح حسين
اسم المشرف: عباس حميد يحيى التميمي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد جودة الابلاغ المالي من المواضيع التي مزاالت قيد التطور في مفهومها وطريقة قياسها، وينعكس تاثيرها في قرارات المستفيدين من المعلومات المحاسبية، فضلا عن تاثيرها في متغيرات مهمة مثل توزيعات الارباح والقيمة السوقية، لذا تنشا الحاجة الى الخوض في غمارها من ا | Financial Reporting Quality (FRQ) as a topic of the present dissertation is considered as one of the most important topics in the contemporary financial accounting discipline, that the concept and the method of measurement is still under development, this dissertation has also covered the FRQ effect on the decisions of the beneficiaries of the accounting information. Furthermore, it shows the FRQ effect on important variables e.g. dividends and the market value. Therefore, the need to study this topic is important to clarify the ambiguity of its implications. This dissertation aims to provide a diameter of the FRQ level of the companies listed on the Iraqi Stock Exchange. Moreover to show the FRQ effects on the dividend policy and it is reflection on the market value. Finally, this study proposes a model in order to measure the FRQ. Many conclusions have been driven by the researcher, the most important of them are shown hereunder : 1. The proposed model is the best among all the models because, of its explanatory power which is the highest compared with other models. However the explanatory power of all the models was found to be low, the reason behind that is because of combining both the cash and stock dividends together that may be result because of the less cash dividends during the research period.2. The company’s market value has increased in the Iraqi Stock Exchange due to the effect of FRQ on the Dividends. The total effect on the market value confirms this point through combining both the direct and the indirect effect. Based on the conclusions of present dissertation the researcher has recommended many of points, the most important of them are shown below :

قياس تكاليف الجودة البيئية واثره في ترشيد الاداء البيئي == Measuring The Costs of Environmental Quality And Its Impact On The Rationalization of Environmental Performance

اسم المؤلف: زينب حمودي هاشم
اسم المشرف: علاء جاسم سلمان
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 التغيرات الكبيرة في بيئة الاعمال المعاصرة نتيجة التطورات التكنلوجية وعولمة التجارة ادت الى زيادة الاهتمام بالجودة البيئية بوضعها احدى عناصر الميزة التنافسية في السوق لان الزبائن يفضلون المنتجات الصديقة للبيئة او قليلة التاثير على البيئة والمجتمع يفضل ا | 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 it have been used each of the following mechanisms (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables 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. The study found Midland Refineries Company (Daura) and their employees to know the key elements of the costs of environmental quality and how to be identified, measured and disclosed separate reports and connote the importance of the information provided which leads to the failure of the Midland Refineries Company, which (Daura) to identify and measure these costs the disclosure, which led to the failure to identify the movement of these costs and their evolution in terms of increase or decrease from period to period, and the weakness of the attention Midland refineries company (Daura) by asking the right spending on environmental protection costs as it focused on cost recycling influential products in the environment without the strengthening of other costs in order to reduce the environmental cost of internal failure

مدى ملاءمة معايير المحاسبة والتدقيق في المؤسسات المالية الاسلامية للتطبيق في المصارف العراقية الاسلامية == The Appropriateness of The Accounting And Auditing Standards In The Application of The Islamic Iraqi Islamic Banks And Financial Institutions

اسم المؤلف: نهله عبيس طلال
اسم المشرف: طلال محمد علي الججاوي
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: اصبحت الصناعة المصرفية الاسلامية حقيقة واقعة ليس في العالم الاسلامي فحسب، ولكن في معظم دول العالم اذ هي منتشرة في معظم الدول، مقدمة لذلك فكرا اقتصاديا ذا طبيعة خاصة وقد اصبحت هذه المصارف واقعا ملموسا تجاوز اطار التواجد لينفذ الى افاق التفاعل والابتكار و| Islamic banking industry has become a reality not only in the Islamic world only, but in most countries of the world, as is common in most states, a prelude to that a economically thought a private nature. These banks have become a reality exceeded the framework of presence to implement the prospects of interaction, innovation and deal positively with the developments of the times faced by the world today as the number of Islamic banks, according to the latest statistics to more than ( 500) bank Islamic financial institutions in the various countries of the world, due to the factors of liberalization that the Islamic world has witnessed the real desire of these communities in building a developed society and the search for suitable alternatives to the economic and social reality and religious In the framework of this importance, the Iraqi Like other Iraqi financial institutions seek to guide their operations to serve the economic and social environment in ports, which does not control interest rates and makes a profit considerations of social considerations so that the social return be one of the indicators making investment decisions Islamic banks, and Islamic banks originated Iraq under difficult environmental conditions as a result of conditions and events experienced by the country and all that was born provoked negative reflected on the development of this industry, came this research in an attempt to shed light on the Iraqi Islamic banks and to identify the most important features of the industry and the accounting and auditing standards and controls legitimacy applied to highlight the role Economic played in the economic development process through holdings of material and technical capabilities, and demonstrate the distinct role of body internal Shari'a, which is an independent body of scholars who specialize in the jurisprudence of transactions and entrust to the Superintendency legitimate internal guidance Activity banks, monitoring and supervision to ensure compliance with the provisions and principles of the Sharia Islamic, and through what provided by the Accounting and Auditing of accounting and the legitimacy of standards promised as one of the most important regulatory tools to detect deviations occurring and correct errors in the light of the auditing standards and controls legitimacy of Islamic banks was inevitable that the Iraqi Islamic banks committed to the application of these standards, have reached a researcher to conclusions the most important that the Iraqi Islamic banks need to develop technical and financial instruments in line with the economic and financial reality and the search for new investment tools to enable them to keep abreast of developments in this dynamic industry as well as the Iraqi Islamic banks able application of accounting standards and reality by the Accounting and Auditing Organization for Islamic Financial Institutions through the enactment of laws on Islamic banking industry and to achieve control and Shariah principles

امكانية اعتماد الحلول الراديكالية في تغيير واقع التنظيم المحاسبي في العراق == The Possibility of Adopting Radical Solutions To Change The Reality of The Accounting Regulation In Iraq

اسم المؤلف: حكمت حمد حسن
اسم المشرف: بشـرى نجم عبد الله المشهداني
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد المحاسبة علما من العلوم الاجتماعية يستند على مجموعة من المبادىء والقواعد القائمة على مبررات منطقية , حيث تتولى مسؤولية توفير المعلومات المالية عن حقيقة الوضع المالي لمنشاة الاعمال , وبالتالي فهي تخضع لذات المداخل الفلسفية التي تخضع لها العلوم الاخرى | Accounting is Science from the Social Sciences is based on a set of principles and rules based on rational justification, which is responsible for providing financial information about the fact of financial position of the entity business, and are therefore subjected to the same philosophical entrances governing other sciences to explain and interpret the nature and the way of progress in science. This study is consistent with several previous studies which see accounting progressing according to the approach of radical revolutionary, completely as described by a professor of the history of American science Thomas Kuhn (1922 - 1996) in his book " The Structure of Scientific Revolutions," in which he sees that the progress of science with the open end starts from the stage before the science and followed by the stage of normal science, and then the stage of the crisis when anomaly states that undermine confidence in the Paradigm of natural science are increasing , then the revolution to resolve the crisis through adoption of new Paradigm able to cope with the problems that the former Paradigm from was unable to deal with them. One of the most important findings of this study is that the progress of accounting within the last hundred years had embodied the steps defined by Kuhn in the private approach in progressing of science, where the international paradigm accounting moved from the form historical cost to the form of the fair value which was culminated in the issuance of standard reporting International financial 13 ( fair value measurements ) and if it has now compared with the local paradigm in Iraq (standardized accounting system) , the size of gap has been continuously widen over time compared with the previous Iraqi studies which carried out similar comparisons, because of the stability in the local paradigm and its inability to accommodate environmental change while the change and development on the other side continued. These results paved the way for introducing recommendation in necessity to change local paradigm and replaced it thoroughly by the paradigm of international accounting, being unable to achieve the goals that accounting founded for them ( providing useful information ) in the current environment conditions making use of the experiences of several countries that have passed similar circumstances and with deliberate manner in cooperation with the international professional bodies.

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.

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.
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