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اتجاهات الدين الحكومي وتاثيرها على السياسة النقدية : العراق حالة دراسية للمدة (1990 - 2013) == Government Debt Trend And Its Impact On Monetary Policy Iraq As Case Study For A Period (1990 - 2013)

اسم المؤلف: نسرين حسن جوحي
اسم المشرف: عماد محمد علي عبد اللطيف العاني
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يركز البحث على توضيح اتجاهات الدين الحكومي وتاثيرها على السياسة النقدية, كون الدين الحكومي يمثل احد مصادر تمويل عجز الموازنة الحكومية الى الحد الذي قد يؤثر على استخدام ادوات ومتغيرات السياسة النقدية بهدف السيطرة على حجم عرض النقد وسعر الفائدة ومكافحة ال | The research concentrate on government debt and its impact on monetary policy based on the fact that government debt represents one of the finance sources to government budget deficits to the extent that may affect the use of monetary policy tools and their variants in order to control money supply volume and interest rates and control on inflation also the stability of the currency value, so the research problem is in the non - use of government debt tools as one of the most supportive of monetary policy in Iraq on one hand, and the weakness of monetary policy from other hand by its traditional tools that depends on exchange rates to support the stability of local currency value. To reach the target the research seeks, we must put a deliberate policy of government debt lead to support monetary policy through issuance securities, which aims to withdrawal of the money supply in inflation time in one hand, and lead to invest excess reserves at commercial banks in productive projects that serves national economics and thus leads to the stability of the monetary and financial side. The study reached an important conclusion, is that the continuing deficit in the government budget occurrence was not an accumulation of government debt so the government debt represents in research time is not the main cause that impact on monetary policy variables but the main cause is the increasing of government spending, so the government seeks to finance deficit by monetary authority represents by central bank although the government debt is still relative low which means that government debt affect is very limited on monetary policy. The most important recommendations refers to stop borrowing from central bank in order to finance government expenditures but must finance government debt from non - inflationary sources ( treasury bonds and remittance) to control inflationary excess liquidity restriction and revitalization of open market operations and work t o use government debt money in productive not consumer investments.

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
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
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

تحليل نظام تعرفة الطاقة الكهربائية في العراق من منظور ستراتيجي == Analysis of Electric Power Tariff System In Iraq From A Strategic Perspective

اسم المؤلف: ندى سعد غدار
اسم المشرف: عماد محمد علي عبد اللطيف العاني
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تحاول هذه الدراسة معالجة مشكلة تتركز في تحديد اسعار وفقا لكلف الوحدة الكهربائية المنتجة للسنوات السابقة والتي تعد منخفضة ولا تلائم الكلفة المتزايدة للسنوات اللاحقة واستمرار الحكومة بتقديم الدعم لهذه الخدمة لضمان توفيرها لكافة المجتمع وعدم تقبل المستهلك بت | The research focuses on electrical power tariff in Iraq according to the cost of electrical unit produced in previous years, which considered low price and not fit to the new production cost for next year.It studys the continuous government support for this service to insure its supply to all society. It also studys the consumers refusal to apply the ideal rationalized consumption ways of the electrical power, in addition to the supply of same average of supported tariff for all economic sectors with out distinction according to their productivity and to their contribution to the development of the Iraqi economy and, the increase of depending on the private sector (civil generators) in electrical supply. The current tariff still considered low as government support to most of economic sectors regardless to their productivity.Research aimed to construct power tariff system structure in Iraq to cover the electricity power cost and achieve the Rationalization of consumption through applying the upward tariff.To construct this system, some social and economic aspects should take into consideration, which consider essential means to success like backup to low - income people and support to industrial and agricultural sectors in way Consistent with the orientations of the government.The research found that the current tariff does not fit in with the requirements of the electricity industry and requirement generating stations from escalating maintenance cost in addition to the renovation of transmission and distribution grids to decrease the losses in electric power which increase the cost of one electric unit produced.The research recommends to adopt suggestion about tariff cost according to state polices to adopt strategy plan Fit with the environmental changes and study the effect application on society & Ministry of electricity MOE.

تقييم كفاءة اداء مشاريع تصفية الماء في بغداد باستخدام تحليل تطويق البيانات (DEA) == Assessment Efficiency Performance Projects Water Treatment By Using Data Envelopment Analysis

اسم المؤلف: نبيل قاسم مفتن
اسم المشرف: مها كامل جواد
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة البلديات
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: سعي المنظمات الدؤوب لتقديم افضل الخدمات يدفعها الى اعتماد اساليب دقيقة وحديثة في عملية تقييم الاداء ومنها اسلوب تحليل تطويق البيانات (DEA) من اجل الوقوف على مستوى كفاءة ادائها. كما ويجب تسليط الضوء على نقاط القوة وتعزيزها وكذلك نقاط الضعف يجب تطويقها ومن | Organizations seeking hard to provide the best services that paid to the adoption of precise and modern methods in the process of assessing the performance and style of which encircle the data analysis (DEA) in order to stand at the level of efficient performance. It also must highlight the strengths and promotion as well as weaknesses should be surround off and then reduced, and the Department of Water Baghdad as one of the public organizations working in the field of filtering and disinfecting the water trying to the project of performance development on an ongoing basis of this study was to determine the level of efficiency of the performance of the Department of Water filter projects Baghdad, and to find solutions to a range of problems, which have been represented in such questions (How is the measurement of the efficiency of the performance of the current water filter projects?).From the foregoing highlights the importance of the study by helping senior management to develop a solid scientific basis of reliable decision - making about the performance of the water filter and identify failures and treatment assessment of projects. This study also helped the water department Baghdad to give a clear picture of the projects that operate efficiently or non - efficiently projects, according to scientific bases sober. The study also aimed to measure the efficiency of the performance of the water filter in Baghdad projects through the adoption of the case study as well as away to search, as was the use of style called (encircle data Data Envelopment Analysis analysis (DEA)) through the application program (XLDEA) and the adoption of returns fixed - size model of through - oriented measure of input Input - Orient Measures to nine projects from the water filter projects in Baghdad and for the period (2011 - 2013 AD), and was adopted the case study as a way to study. The study found that three out of the nine projects have achieved the full efficiency for a period of three years, while the remaining six projects were not efficient,The researcher recommended a range of solutions to address this disparity rates of efficiency, including re - allocation of resources (inputs) between projects as commensurate with the production capacity of the projects, on the other hand to improve outcomes researcher proposes to carry out preventive maintenance projects to avoid stop such projects as a result of faults expected, and the emphasis on Cree river and clouds especially for projects process areas (Intake), in order to reduce the mad with water drawn inside the project and thus reduce the burden on the project in the water filtering process. Finally in order to measure efficiency by using the style surrounded data analysis researcher recommends using a program ( XLDEA ) because it is best program to measure the efficiency of this method and therefore the result that we get him to be better the rest or the program.

اعادة هيكلة انشطة المركز الوطني للتطوير الاداري وتقنية المعلومات : رؤية استراتيجية == Restructuring Activities of National Center For Management Development And Information Technology Strategic Vision

اسم المؤلف: نادية محمد عبد الله الجبوري
اسم المشرف: فضيلة سلمان داوود
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعد موضوع اعادة الهيكلة التنظيمية اسلوب حضاري حديث اختارته الباحثة بالبحث والتحليل باعتباره مدخل يساعد المنظمات على التاقلم مع الواقع الجديد المفروض عليهراؤيا استراتيجية خصوصا في بيئة متقلبة باستمرار مثل البيئة العراقية بكافة عناصرها، كل ذلك مما دفع الب | The reconstruction organizational subject is considered updated civilized method chosen by the researcher with research and analysis and new reality imposed on them, a strategic vision especially in constantly unstable environment such as the Iraqi environment with all elements this has drive the researcher to choose the variable sand connected them with each others such as the choosing the topic titled (( Re - structure of the national centre activities for administration development and IT" strategic vision")) The strategic vision is considered is one of the essential topic in the field of strategic administration, where the international originations care has been increased greatly with accesses of restructure and methods , for it is natural accelerated environment developments and variables whether they are political, economical or social ones, thus it it is necessary for various organizations to be armored to face the urgent circumstances and to acclimatize with them in complete flexibility via and compatibility with the rapid change with reactions methods depended on Predictions and readiness to counter the urgent threats or handling methods perform with correctness and modulation actions to get rid of an crisis the organization has faced. The researcher here attempts to realize a collection of objectives via dealing with this title, first of all the theoretical richness of the topic to establish abase to understand it, besides analyzing the organization reality currently studied to specify their ability to perform the necessary modifications for acclimatizing according to strategic vision including considering the extent of realizing the organizational re - construction processes of enhancing of the labors value in the studied organization, thus the study has depended on both basic hypotheses means the prediction of liaison correlation between dimensions of re - constriction of the organization and the strategic vision, and the second predicted appearance effect of strategic vision in reconstruction of the organization and to specify the level of variables of the research and test it hypotheses , it has used a number of non - parametric statistical methods in analyzing and manipulation data and information depending on the ready statistical programs ( SPSS ver - 19) represented by mean and slandered deviation and variation coefficient and liaison correlation of ( spearman ) to measure the nature among the study variables and to measure the relation effect depended on questionnaire as standard instrument by (52) responsible at the level of mangers ( administrations, depts., section and holders of higher degrees and other employees) in the national centre of administration development and IT, the importance of the study lies in presenting intellectual reality of the variables nature of the research based on practical effort via applying theoretical concepts in the work field. The research has reached a number of results most important of them : - 1 - Appearance of moral lesion among dimensions of organizational reconstruction and strategic vision.2 - The strategic vision effects on organizational re - construction.3 - The study has come up with a number of recommendations , most important of them : - " paying attention to the leadership abilities and competencies to enhance the labors feelings of strategic vision and to enlighten them of its importance in away that makes them able to cope with development within the strategic vision trends in the centre

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
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
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.

عملية اعداد الموازنة للادارة المحلية في مجلس محافظة الديوانية : دراسة تقويمية وفقا لمنظور تخطيطي == Drafting General Budget By The Local Government In Dewanya Governorate Provincial Council, An Evaluation Study Through A Planning Viewing

اسم المؤلف: ميثم عبد الاله عبد الامير الشهد
اسم المشرف: هديل كاظم سعيد
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة محلية
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تبرز اهمية تقدير دالة الطلب على النقود في العراق من خلال فهم العلاقة بينه وبين المتغيرات المؤثرة فيه من خلال البحث في استقرارية هذه الدالة ومدى تاثيرها في سعر صرف الدينار العراقي وذلك من اجل معرفة مقدار مساهمتها في رسم السياسات النقدية في الاقتصاد العراقي | It highlights the importance of assessing the demand for money function in Iraq through the understanding of the relationship between him and affecting the variables by searching the stability of this function and the extent of their influence in the Iraqi dinar exchange rate in order to know the amount of their contribution to the monetary policies of the Iraqi economy fee, as well as through study behavior of the demand for money function in Iraq and analyze the determinants of the demand for money for the period 1991 - 2013 and the impact of these determinants in the demand for money in Iraq.And that the problem that we face is how to estimate the total demand for money in the size of Iraq and how to achieve monetary stability, especially that the Iraqi economy has seen many disorders such as high inflation and the increase in the money supply... etc, which contributed to the instability of the demand for cash during the period (1991 - 2013).The objective of this research to study the function of the behavior of the demand for money in Iraq through the analysis of the most important determinants for the period (1991 - 2013) and measure the effect of stabilizing function of the demand for money in the Iraqi dinar exchange rate. And most important, our findings are a relationship between the demand for money and the factors specific to him, as the changes that occur in the demand for money determinants affecting the demand for cash, that the Iraqi economy has seen high rates of inflation reached the runaway inflation that led to a decline the value of the Iraqi dinar and thus lower the Iraqi dinar exchange rate against the dollar and this has led to instability and the stability of the rotational speed of the money during the period (1991 - 2003) and thus to not stability of demand for money function.It also found the results of statistical test joint integration through error correction to the existence of complementary relative relationship between the demand for money and the exchange rate in the short - term term and there is no relationship equilibrium in the long - term term between the demand for money and the exchange rate of the Iraqi dinar and said causality test results model (Granger) that there is a causal relationship in one direction of the demand for money to exchange rate and there is no causal relationship of the exchange rate to the demand for money.

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
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
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
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.

بعض طرائق تقدير معلمات دالة المعولية لنموذج احتمالي مركب مع تطبيق عملي == Some Methods of Estimation Parameter Reliability Function of The Probability Model Compound With Practical Application

اسم المؤلف: مهدي علي عبد الحسين الدريعي
اسم المشرف: تهاني مهدي عباس الياسري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد التوزيعات الاحتمالية المركبة من التوزيعات الاحصائية التي كسبت اهمية متميزة في العقود الاخيرة وذلك لتطبيقاتها الواسعة في المجالات الهندسية والصناعية والتجارب الطبية والبايلوجية وبناء على ذلك فقد تم استعمال انموذج احتمالي مركب (الاسي - ويبل) ذي الثلاث | The probability distributions compound is important statistical distributions which gained importance and wide in recent decades, to the importance of their use in scientific fields, and at the Advanced has been addressed in this letter to the probabilistic compound model (exponential - Weibull) with three parameters and characteristics enjoyed by such possibility Writing probability density function and cumulative function and reliability function was used four different methods of estimating 1 - Maximum Likelihood Estimators Method2 - Percentiles Estimators Method3 - Least squares method4 - Weighted least squares methodAnd a favorable comparison between these estimators using simulation style through several experiences of one of the main users of statistical standards which is the mean squer error It was reached that the best way to estimate the reliability function is the Maximum Likelihood Estimators Method for having the lowest mean squer error.Or in the practical side it has conducted a practical application to real data taken from the State Company for Textile Industries in Wasit, which is for times of failure for machines textile department and assess the sample sized 101 machines communtiy 450 machines function of reliability with the use destined reached by a researcher at the experimental side, a Maximum Likelihood Estimators Method, and through the results turned out to estimate reliability function decreases gradually increase the time.

العلاقة بين حجم المديونية والقيمة الاقتصادية المضافة في اطار الدور التفاعلي لحجم المنشاة == The Relationship Between Debt Size And Economic Value Added In The Framework of The Interactive Role of The Firm Size

اسم المؤلف: مهدي عبد الحسين كريم
اسم المشرف: صبيحة قاسم هاشم الاعرجي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يختلف مفهوم القيمة الاقتصادية المضافة تماما عن الارباح المحاسبية التي تظهرها الشركات في قوائمها المالية اذ انها تعبر عن الارباح الاقتصادية الحقيقية للشركة بعد الاخذ بالاعتبار جميع تكاليف راس المال المستثمر، وتتاثر تلك القيمة بمجموعة عوامل واحدة من اهم ت | The concept of economic value added is quite different from the accounting profits shown by companies in its financial statements, as they reflect the true economic profit of the Firm after taking into consideration all the invested capital costs, this value is affected by a variety of factors one of the most important of these factors are debt ratio used by The Firm So this research was designed to recognize the nature of the relationship between the size of the debt used and economic value added under contrast Sizes of Firms. The research population in shareholding companies listed on the Iraq Stock Exchange, with a choice of intentional sample of 24 shareholding company representing approximately 27% of the research population after achieving certain conditions, It was to rely on the annual financial reports of the Iraqi Stock Exchange for 6 years , for the period from 2008 - 2013. A set of statistical methods have been used in analysis the relationship between the variables and test the research hypotheses, Including linear regression model both types simple and multiple, Pearson correlation coefficient, analysis of variance (ANOVA) , the coefficient of determination as well as conducting all of the t - test and f - test to determining the statistical significance of the relationships between variables. The research results indicated to the existence of a significant effect for the size of debt used in the economic value added, and that this effect increases with the entry Frim size as a third variable in the test model that relationship and the reason for this to the strong relationship shown by the correlation coefficient between the Firm size and the levels of debt , The results also showed there are clear differences in the economic value added between the sample companies, since only 42% of the sample companies has achieved the average value added during the six years of the study, While the other companies which represent 58% of the sample research did not succeed in achieving the average value added during those years, but to exceed it to Accidental loss value during some of those years. Consequently, the research recommends to need the attention of corporate management at Approaches based on the value in the measurement of the actual profits earned , And the importance its acknowledgment of the positive impact resulting from the use of debt in maximizing Shareholder wealth and value added of the Firm , In order to determine the appropriate ratios of debt used according to the size and capabilities of the Firm

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

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

الواقع الخدمـي لمدينة بغداد فــي ظل زيادة العشوائيات : دراسة حالة == The Reality of The Service For The Eity of Baghdad, In Ligt of The Increase In The Slums _ A Case Study

اسم المؤلف: مها خالد امام علي
اسم المشرف: لورنس يحيى صالح
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: الهدف من البحث هو اختيار الاستراتيجية المثلى للعمل البلدي في دائرة بلدية بغداد الجديدة , لتحسين الواقع الخدمي للمساحة ضمن حدودها البلدية من خلال التعرف على مدى التداعيات والضغوطات التي سببها السكن العشوائي على مرافق العمل البلدي لمعالجته والحــد منـه وما | experiencing the city of Baghdad, the deterioration of reality service, and high - profile visible through their basic municipal services. Today, we see waste everywhere in the capital, and rash streams continuous sewage to more areas, and the capital as a whole during the showers, as well as the scarcity of water in some areas, and the lack thereof in the regions other. There is no doubt that the increase in slums in the city a big role in what they are reality service, when he was the city of Baghdad, the list on the basis of design was founded in 1973, and here we can imagine if the water networks obsolete and streams that are used for 43 years, as well as the size of the projected population is expected within the existing design (four million people) have been preparing the population of the city of Baghdad arrived since 1997 to (4.4 million) of any upper limit of volumes expected population, and is currently the size of the population up to (7 almost one million) this was not increase the impact of natural population growth only, but there are economic and political and security factors, has worked since 2003 on migration and displacement of large numbers of other provinces' residents to the city of Baghdad Mistotnta where and in informal gatherings that increasingly operate on a breach of infrastructure networks for municipal services and illegal and improper to provide services Municipality randomized to their homes, to turn the fact the service in the city of Baghdad from a deficit to a problem and then to a crisis, which is municipal work and the provision of municipal services departments in the municipalities of the Municipality of Baghdad is difficult and confusing in these circumstances. The aim of the research is to choose strategic optimal Municipal Work in the New Baghdad municipality department to actually improve the service of the space within its municipal boundaries by identifying the extent of the consequences and pressures caused by the random housing on municipal work facilities for processing and reduction of what deity factors affecting it, and consisted of services of this municipality studied in the (processing or drinking water production and sewage system, and the system of waste) fact that it comes within the first precedence in need of people to it. The main factors of this study consisted impact on the provision of municipal services to citizens under the indiscriminate increase as follows : (Infrastructure, projects, resources available, Alamlahaladareih, population density, - ssayash - legislative - economic factors - social as well as the technology factor).¬ been adopted style analytical descriptive of the reality of the Office of the Municipality of Baghdad and the Department of New Baghdad municipality as adopted Find strategic analysis according tool (SWOT) for the selection of the proper and successful municipal action in light of the growing slums superior and distinct level of strategy, has been selected sample of managers, experts and stakeholders totaling (25), director and an expert for the purpose of conducting strategic analysis through the stages of interviews and environmental survey of internal and external and exit information that helped a list of examination to identify any of the environments had an impact on the work of the department and see the opportunities, challenges and the strengths and weaknesses in the environment in which it operates under the department of the environment for the city of Baghdad. Find several conclusions came out was the most important of the new Baghdad municipal districts far and according to the analysis (SWOT) are in growth position there are so many opportunities in the external environment and the large areas of strength that you own, so as to enable it to carry out tasks for the development of its municipal and exited the study Bjmuah recommendations was the most important of participating in the development of the mechanics of planning a new design adopts solutions and root treatments random areas ranging from the allocation of the necessary funds and financial resources to improve the environment that dwelt (as solutions initial improvement from the fact the service level for these areas in stages down to a decent standard of living according to the developmental time plan) to adopt plans and solutions sustainable design that ensures the continuity of the success of the development plan and adaptation to the surrounding urban environment spatially and temporally.

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

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

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

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

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

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

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

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

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

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

تطور بدائل الطاقة وانعكاسه على مستقبل الطلب العالمي على النفط مع اشارة خاصة الى العراق للمدة 2003 - 2035

اسم المؤلف: مصطفى عبد الحسن فرحان الشاعلي
اسم المشرف: حالوب كاظم معلة
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The research is an attempt modest to estimate the function of global demand for crude oil, and taken it as an indicator to be used Iraqi decision maker to determine the strategic choices in the oil production , exports , trends of its markets, in order to reach the diversification of income and make the energy sector (oil & gas)as a major sector for this mission. energy sector can a be a primary source of energy because of relative , competitive merits, as well as the revision and the evaluation of the positive and negative aspects of integrated national energy strategy (oil & gas) and rounds of oil licensing in the Iraqi economy.The research is divided in to three chapter. The first chapter deals with energy fundamentals and economics of supply and demand of renewable and non - renewable energies. this chapter is, in turn, broken in to three sections explaining the foundations of energies, energy fundamentals, classifications, constraints, features and uses, the second section addresses the supply of non - renewable and renewable energy resources economies & their types, and the third analyzes the factors affecting demand for non - renewable resources and analytical comparative models and forecasting for demand.The second chapter is entitled، ،measurement and analysis of the global oil demand for the period 1996 - 2013’’, and includes three sections. the first section focuses on the historical development of the global demand for crude oil; the second explains the theoretical framework for econometric used model, and the third section titled، ،Results of measurement and Its analysis’’.The third chapter is devoted to the Iraqi economy and oil policy, and includes four sections, the first section focuses on the review of the historical development of the Iraqi economy, the second section explains investment, production, consumption and the export of Iraqi oil, The third section focuses on the national strategy and the policy of energy, and the fourth highlights the four rounds of licensing through the presentation and evaluation.The research ends up with conclusions and set of recommendations.

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

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

المعرفة الضمنية للمدققين وانعكاسها على فاعلية اداء بعض مكاتب المفتشين العامين

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