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التاثيرات المتبادلة بين السياستين النقدية والمالية وامكانية التنسيق بينهما لتحقيق الاستقرار في الاسعار : العراق حالة دراسية == Mutual Influences Between Monetary And Fiscal Policy And Possibility of Coordination Between Them To Achieve Stability In The Prices (Iraq Case Study)

اسم المؤلف: حسين خالد حسين الصميدعي
اسم المشرف: نهاد عبد الكريم احمد العبيدي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The research assumes that the lack of coordination in the economy between monetary and fiscal policy will make the general level of prices in an unstable state.The research aims to clarify the objectives of coordination between monetary and fiscal policy, particularly since there are reciprocal influences between them this as well as the implications of the lack of coordination, In addition to the damages that may result in the economy, especially in developing countries such as Iraq as a case study.In order to briefing the subject of research, it has been divided into three chapters. Cares the first chapter of the theoretical framework for both monetary and fiscal policy and the interaction between them, and the second chapter dealt coordination and mutual influences for both policies, The third chapter addresses the coordination between monetary and fiscal policy in Iraq, Finally came the conclusions and recommendations reached by the researcher.The research concluded that the stability in the general level of prices, which is currently in Iraq was continuing because daily interventions of the Central Bank through currency auction. In addition Iraq has suffered since 2004 from weakness in the coordination process and until 2014, where a clear program is not available or formal framework for coordination in Iraq. But because of lower oil prices, the start of coordination between the central bank and the government to plug the budget deficit.Research has recommended that it should be both authorities agree on a common goal to achieve specific objectives for both the two policies and selecting the optimal mix that achieves this goal. Increase the credibility and transparency of the two policies through the increase in the effectiveness of the Central Bureau of Statistics, as well as the announcement of all important economic indicators. Continued the modern economy that every action taken by fiscal authority has implications on the monetary policy operations, And vice versa. Especially since the monetary and fiscal authorities have different targets led to the appearance of a conflict in the application of monetary and fiscal policy which would disappoint policies to achieve their objectives. So the modern economy cares very attention for coordination issues between monetary and fiscal policy where the need to effective coordination requires a sustainable and credible policies. So the modern economy cares very attention for coordination issues between monetary and fiscal policy where the need to effective coordination requires a sustainable and credible policies. In addition to the presence of another condition you must be met in coordination called the institutional and legal arrangements for coordination.Iraq needs to coordination between the monetary and fiscal authorities and institutional arrangements for this coordination more than other countries, especially after the modern trends pursued by the monetary and fiscal policy after 2003. Where both the two policies taken opposite directions, monetary policy has taken a deflationary policy but fiscal policy, it has taken an expansionary policy, which reduced the expansionary fiscal policy success rates and cost of monetary policy many financial costs. The importance of this research from the benefits to the economy of the coordination process, as it will make the two policies agree on common goals, which soften or eliminate current and future conflicts between the central bank and the government.In relation to the research problem is that the weakness in the coordination process creates a state of imbalance and economic instability, as both the two policies become incapable of achieving their objectives as required, in particular the stability in the general level of prices

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.

تطوير اجراءات محاسبة التكاليف في النظام المحاسبي الموحد وفقا لمعايير محاسبة التكاليف لدول مختارة == Developing Cost Accounting Procedures In The Unified Accounting System According To Costing Standards of Selected Countries

اسم المؤلف: حسنين حميد العبيدي
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: تسعى الشركات العراقية الى تحديد كلفة المنتجات والخدمات التي تقدمها الى الزبائن بشكل دقيق من خلال استخدام الطرائق والاجراءات والمعالجات التي يوفرها نظام محاسبة التكاليف، والاعتماد على مخرجات النظام لما يوفره من معلومات تحليلية وتفصيلية لتحديد كلفة الانتاج | The companies in Iraq make efforts to define exactly the cost of products and services provided to the customers by using methods , procedures and treatments of costing system. Also , the outputs and the detailed information of that costing system can be used to define the cost of production and inventory which would be disclosed through closing accounts , as well as providing another detailed information to be used by management for planning , control , and making decisions. It included the problem of the study on the absence of rules or standards for cost accounting issued by local professional actors or global to the application of cost accounting by economic units system measures but are relying on the exact cost accounting in the consolidated accounting system, which does not meet the needs of the economic system of units. The study concluded a set of conclusions most important, professional bodies have not issued in the Republic of Iraq, especially the standards to regulate the accounting work regarding Alklfoa side, only ordains its accounting system of concepts, general principles and leave the freedom and economic units in the choice of methods and techniques in the application, and in return it has confirmed the internal control guidance directed ministries, issued by the Office of control over the procedures to audit the cost accounts, and for the purpose of measurement and reporting of cost information by economic units form that provides reliable information, it has issued standards that many countries cost accounting, including the United States, India, Pakistan and other countries, as well as the instructions issued by the international Federation of Accountants for the purpose of uniformity and consistency, consistency and comparability

بناء نموذج صفوف الانتظار باستخدام المقدرات الحصينة لقسم الباطنية / مستشفى بغداد التعليمي == Building Queuing Models Using Robust Estimators For The Department of Internal / Baghdad Teaching Hospital

اسم المؤلف: حسنين حامد احمد الطائي
اسم المشرف: مروان عبد الحميد عاشور
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: بحوث العمليات
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان للشواذ الاثر الاكبر في عملية تقدير معلمات توزيعي الوصول والخدمة لنماذج صفوف الانتظار، عليه كان لابد من استعمال طريقة لاختبار هل ان هذه البيانات تحتوي على قيم شاذة ام لا، فجرى استعمال طريقة ( Tukey ) لهذا الغرض، وقد تبين ان هناك مشاهدات شاذة في مقدرات | As the Outliers greatest impact in the process of estimating the distribution of arrival and service parameters, it was necessary to use the method to test Are these data contain abnormal values or not, ran the use method ( Tukey ) for this purpose and is of the most popular ways to discover the outliers, and have found that there are views abnormal ( outliers ) in the estimators of a distributed both arrival and service, which have a significant impact on the calculation of these estimators have been addressed through the use of robust estimation methods ( Robust estimation methods ) be of the effectiveness and feasibility of giving robust estimator better than the estimated normal extracted function in a manner as possible the greatest normal ( Ordinary Maximum Likelihood estimation ) ( MLE ) , as was the use of the estimators of the greatest possible function weighted ( weighted Maximum Likelihood estimation ) ( WMLE ) in the estimation process, was the best estimate is the estimated robust existence of outliers that have had the greatest impact on the process of improving the efficiency of the performance of a queueing theory, which led to relieve pressure on the service system, which in turn reduces delays for patients.Robust queues models applied and their role in improving the performance of the Department of Health in Baghdad / city of Medicine / Baghdad Teaching Hospital / Advisory clinic esoteric. It was found that the views of extremist dramatically affect the outcome queue estimates of the distributional arrival and service which will reflect negatively on the measurements of the efficiency of performance indicators queuing system and therefore it leads to non - solid results because that way possible ( Robust Maximum Likelihood Estimation ) ( RMLE ) used in the process of estimating the parameters were the best way possible regular ( MLE ) , as the method used was able to find robust estimator good efficient and of great effectiveness and that processed data containing outliers in the sample.Through Applied study of data researcher found that the queue model was (M / M / C) : ( GD / ? / ?) at a rate of three doctors who represent a number of service channels and the size of the community, as well as the size of both unlimited system.The key findings of the research is to adopt robust estimators for distributional arrival and service models queues in general because they are working to address the impact of outliers winning in the data.

تقييم جدولة عملية تنفيذ مشروع تاهيل الشوارع في محافظة القادسية : بحث تطبيقي == Evaluation of Project Implementation Scheduling - Street Rehabilitation In Al - Qadisiya Governorate Field Research

اسم المؤلف: حسن غازي جبار
اسم المشرف: نادية لطفي عبد الوهاب الجنابي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة البلديات
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف هذا البحث الى تقييم جدولة وتنفيذ مشروع تاهيل الشوارع في ناحية البدير / محافظة القادسية من حيث الوقت والكلفة لتحديد الانحرافات الحاصلة فيها واسبابها ان وجدت , مع اجراء مقارنة ما بين حجم المبالغ المخصصة للمشروع وماهي التكلفة الحقيقية له. وهل هنالك اه | This research aims to evaluate project scheduling & implementation of streets rehabilitation in Al - Budair City that Affiliated to Al - Qadisiyah Governorate , In terms of time and cost to determine the deviations occurring in the causes that they exist , With a comparison between the Scheduled cost size allocated to the project ,And what the real cost of it. And find whether there is wastage of financial assignments for the project or scarcity in those allocations, This project has been selected from among (12) projects ,Cus the project is one of the large, high - cost projects, the project includes Activities of the earthworks , mixed gravel (Sub - base) implementation as well as lay a base layer of (asphalt), applied research method was adopted in this research , using of Network analysis style (specifically the critical path method CPM), as the analysis process carried out through programs ( Ms Project and WinQSB), and compare the results with the technical prepared statement, and to clarify the differences between them, and the other practical side tools have been used in , were the interviews official documents and technical statements with the work progress as well as the tables of all laws and regulations relating to the implementation of government projects decades, this research reach phrase of conclusions of which was most municipal projects was delayed on the schedule specified for several reasons, most important of which is the lack of planning and good scheduling absence that fit with the increasing of projects numbers and diversity, as well as the use of traditional classic ways of scheduling , specially Gantt charts method, as a way essential in the planning and scheduling process ,research has recommended to motivate municipality institutions and government agencies and committees that prepare lists of projects, as well as executing and Contractors companies, using modern techniques and software project management, and control the time and cost in the planning and scheduling of projects, to ensure that no delay and delivered on time exist.

النمو السكاني واثره في تجهيز الطاقة الكهربائية : دراسة حالة == Population Growth And Its Impact In Supplying Electric Power / Case Study

اسم المؤلف: حسن شناوة صالح
اسم المشرف: كامل كاظم بشير الكناني
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تناول البحث اثر التوسع السكاني في مستوى تجهيز الطاقة الكهربائية وحصة الفرد الواحد منها.ولمعرفة هذا الاثر تم اختيار منطقة دراسة(المحلة 325في منطقة حي اور ) لتكون دراسة حالة في العاصمة بغداد في جانب الرصافة والتي تمتلك كثافة سكانية عالية.تم جمع بيانات اعدا | The research focuses on impact of Population expansion at the supplying power and Electric power per capita - in watt.this effect has been selected case study in Baghdad province, high Population density - Russafa Sector.Population Data sheet collected for period 1977 - 2015 depends on CSO - Central Statistical Organization - Iraq which implemented Population Census in 1977, 1987, 1997 &2009.Population Growth equation help researcher to know how many population will be next years. Unfortunately data was not available in detail about how many houses was in case study location.Another type of data sheet was collected that indicate how much watt was provided to study area, and the latter was not available in the standard unit that can I make conclusion and comparison, so it was necessary to make calculation to make data more clear to look and give indications.Google maps and photos was very necessary to know what demographics changes happened in study area. A 23% of study area lanes as spacemen have been studied to know the expansion in family houses during years from 1980 - 2013 , and that give indication about electric expansion depending on research Hypothesis that considered one family equal to one house so as to know the consumption.It was reached to the amount of energy deficit, which the MOE has to supply for the purpose of meeting the total demand for energy.For the purpose of giving value to the work methodology was revised strategic plan of the Ministry of Electricity Development Plan for the period (2010 - 2017) to see the possibility of achieving the desired goals based on the vision set.Finally the researcher put here some solutions as it deems appropriate and help solve the power crisis, depending on the growing demand affected by increasing population growth which based on research hypothesisIt was discussed in the last chapter to the conclusions and recommendations researcher believes its importance due to its high linked to research

العلاقة بين مكونات الطلب الكلي وتوزيع الدخل في العراق للمدة (1990 - 2014) == The Relationship Between The Aggregate Demandcomponents And Income Distribution In Iraq For The Period (1990 - 2014)

اسم المؤلف: حسن خلف راضي
اسم المشرف: فارس كريم بريهي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تهدف هذه الدراسة الى اختبار العلاقة بين مكونات الطلب الكلي،وتوزيع الدخل في العراق للمدة (1990 - 2014) باستخدام بيانات السلسلة الزمنية بالاسعار الجارية وبالصيغة اللوغاريتمية، وامكانية الاجابة عن الاسئلة، هل انعكس توزيع الدخل في النمو الاقتصادي على واقع ا | This study aimed at testing the relationship between the components of aggregate demand and income distribution in Iraq for the period (1990 - 2014) using time series data at current prices and as logarithmic. It also aimed to answer the following questions : was the income distribution reflected on the reality of the rentier Iraqi economy? Were the aggregate demand components able to achieve the fair distribution of the income in the Iraqi economy? And was the growth achieved first or the distribution and the response exchange between them when tracking the time and quantitative path of the study variables? for the purpose of proving the study hypothesis which states that the relationship between the aggregate demand components and the income distribution in Iraq for the period (1990 - 2014) is weak. In addition, the study aimed at testing the relationship between the components of aggregate demand and economic growth in Iraq. The study also measures and analyzes the relationship between the expenditure and the economic growth and Gini index to measure the inequality in the distribution of income according to a family survey of the year 2012. Determining the reality of the of the aggregate demand components and the distribution of the growth benefits and their effect on the inequality in the incomes distribution in the Iraqi economy which is described as a rentier economy. The distribution of delay model (ARDL) was used. All the variables of the study were shown to be stable at first difference or at the level of some variables. The long and short - term equilibrium relationship (co - integration) between variables and test the causality of these variables was tested. Tests showed that governmental spending has positive impact in the short term and negative impact through long - term in the model that measures the relationship between aggregate demand components and economic growth. The individual spending was found to have a positive impact on the average income of the individuals for the short term because increasing spending leads to an increase in the economic growth. Negative impact in the average spending was found over the long term for economic growth. The Gini index for measuring the disparity in income distribution had no significant impact in the long term on the growth in the provinces of Iraq. The remaining variables included in the study were found to have no effect in the short - term economic growth, where the parameters of these variables were low and has no impact on the growth. The study recommended the diversification of income sources in Iraq

معوقات التنمية الاقتصادية في العراق بعد عام 2003 بحث تحليلي مقارن في ضوء معطيات التجربة الماليزية == Impediments of Economic Development In Iraq After 2003, A Comparative Analysis of The Malaysian Experience

اسم المؤلف: حامد رحيم جناني
اسم المشرف: لورنس يحيى صالح
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان الاقتصاد يشكل حجر الاساس في بناء كيان الدولة، وعامل اساس في صناعة الاستقرار العام كونه يمثل بنية تحتية يساهم في صناعة القيم الاجتماعية السائدة وشكل الدولة السياسي،وبذات الوقت ان الاصلاح الاقتصادي وتحقيق التنمية هو نتيجة طبيعية للدولة المتماسكة الحديثة | Economy is the foundation stone of the state and an important factor in the stability of the state. It is an essential factor in the formation of the prevailing social values and the policy of the state At the same time, economic reform is the product of a cohesive modern state.That means that economy is a cause and an effect. Economy plays a major role in Iraq, which is suffering from a difficult and exceptional circumstances because of the lack of balance between the elements of economic development and its economy. The necessary condition to achieve development is the diagnosis of the obstacles that prevent the development and study of international experience in a country has achieved development. This requires a study of the concept of economic development and take advantage of intellectual development at the level of modernity. Then the Obstacles of the development are analyzed comprehensively. After that the ways to achieve the development of the Iraqi economy are showed because the Iraqi economy has important ingredients and opportunities that make it capable of achieving development. In order to achieve the above, we should follow the induction in Iraq and the elicitation to clarify the experience of Malaysia for achieving economic development The Malaysian circumstances before development were similar to the current Iraqi circumstances. Consensual democracy is the reason of the political struggles in Iraq as well as the reality of the situation explains there is an inverse relationship between oil's revenues and achieving development in Iraq because of the dominance of government on the economy and the emergence of Dutch disease The decision - makers' will and ability should be available at the level of development that coupled with the strategic economic planning

القيمة المضافة للمعرفة في ظل تداؤبية العلاقة بين المورد المعرفي وتكنولوجيا المعلومات : بحث ميداني مقارن في بعض المصارف الاهلية العراقية == Knowledge Value Added Under The Relationship Synergistic Between Knowledge Resource And Information Technology Comparative Field Research In Some of The Iraqi Private Banks

اسم المؤلف: حاتم علي عبد الله الحمداني
اسم المشرف: صلاح الدين عواد كريم الكبيسي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الكلمات الدلالية:
  • المورد المعرفي، تكنولوجيا المعلومات
  • القيمة المضافة للمعرفة
  • سلسلة قيمة المعرفة
  • مقدرات المورد المعرفي
  • امكانات تكنولوجيا المعلومات
  • نموذج خلق المعرفة
الصفحات الاولى:
المستخلص: تضمن البحث تكوين تصورات واضحة حول القيمة المضافة للمعرفة من خلال تداؤبية العلاقة بين المورد المعرفي الاساس في هذه القيمة وتكنولوجيا المعلومات كاداة مساعدة في تحقيقها استنادا الى طروحات(Nonaka et al,1996)، في محاولة لتعميم النظرية وامكانية تطبيقها في البي | The present research tries to create a clear perceptions on Knowledge Value added through the Synergetic relationship between the fundamental Knowledge resource in this value and information technology as a tool to assist in their investigation, based to the proposals of (Nonaka et al, 1996), who tried to generalize this theory and apply it in the Iraqi environment, therefore, this research is a start from the research dilemma to bridge the Knowledge gap between the existing intellectual reviews and the possibilities of its applications, it aims to identify the Knowledge resource Competencies and information technology Capabilities and their impact through the Synergetic relationship to achieve the Knowledge value added. The present research is basically on the deductive approach driving from the subjectivism philosophy to deriving it's Hypotheses from the theoretical framework, then trying to test it through statistical and knowledge means in order to verify the objectivity through : first, analytical survey for (114) managers working in three private banks (Middle East, Trade Gulf and North) to verify the availability of Knowledge value added by using statistical means and comparison between them. Second, based on the Knowledge value added methodology which proposed by (Housel & Bell, 2001) to support the first tool and make a comparisons among the three private banks which was supported by the coefficient of creating intellectual value by knowledge means, this was based on Simi - structured interviews with (15) managers to identify the learning times, further, to know the ration of completion the banks processes through the information technology.The results of the present research are supporting all the propose hypothesis based on the experimental level except sixth hypothesis that dealt with finding the significant differences between the research sample banks, and the content analysis which been proofed through it that the Gulf Bank was superior based on return on Knowledge and the coefficient of creating the intellectual value, second and third placed were for Middle East bank and North bank respectively, in spite of the absence of significant differences between them as test (One way ANOVA). Based on the results we can recommend using the Knowledge as platform in the banks working environment and take advantage of the Competencies of its knowledge resource, then the research was closed by many suggested future studies.

تعزيز فاعلية نظام موازنة البرامج والاداء باطار نظريات ادارة الوقت == Enhance The Effectiveness of Programs And Performance System In Theories of Time Management Framework

اسم المؤلف: جوان جاسم خضير العبيدي
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: يهدف البحث الى دراسة مفهوم موازنة البرامج والاداء وتحليل ابرز النقاط التي تبنى عليها هذه الموازنة وبيان فائدتها وفاعليتها في فرض الرقابة على الانفاق الحكومي، وكذلك تسليط الضوء على مفهوم ادارة الوقت وبيان النظريات التي تبنى عليها هذه الادارة وبيان دور ادار | The research aims to study the concept of budget programs, performance and analysis the most highlight points that the budget depends on, also state its usefulness and effectiveness in the imposition of controls on government expenditures, as well as explain the concept of time management and explain theories the administration depends on also explain the time management roles with its theories and styles it offer when mixed with the programs and budget performance and it will lead to enhance control over government expenditures as well as assist in determining accurate estimates.The research achieve these goals through the following premiere hypothesis to enhance the effectiveness of control on government expenditure by depending on budget programs, performance framed by time management theories.This study has reached a set of conclusions we will mention the most important : 1 - Managers and officials in response to application programs and budget performance and enhance it with priority theories to manage time which enables the software to prepare estimates being known for managers that helps control government expenditures, it is then verified statement of planned targets achievements.2 - Budget programs and performance has a role in time loss reduction by identifying programs and timetables for the implementation of each program within the budget.The study has find the following : a - The need to adopt budget programs and performance by the ministry of finance - General Accounting Department in the preparation of state budget because it based on scientific and practical foundations in preparing estimates which will help to achieve future programs and imposition controls on government expenditures.b - The need to adopt priority theories by time managing in programs arrangement, also arrange activities in the program according to priority and importance which lead to the allocation of resources for chosen programs and then allocation the needed time to implement all the programs that helps in estimate expenditures for every program which helps in impose controls on government expenditures

مقارنة بعض المقدرات البيزية الحصينة مع مقدرات اخرى لانموذج GARCH(1.1) مع تطبيق عملي == A Comparing of Some Robust Bayesian Estimators With Another Estimators For Garch (1.1) With Practical Application

اسم المؤلف: جنان عبد الله عنبر
اسم المشرف: نزار مصطفى جواد الصراف
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعاني بعض السلاسل الزمنية من التقلبات او عدم الثبات في التباين مثل السلاسل المالية والاقتصادية والبيئية وغيرها, وقد يرافق ذلك وجود التلويث او القيم الشاذة في تلك السلاسل والذي يرافق عملية جمع البيانات في اغلب الاحيان ولاسباب عديدة قد يؤثر ذلك بشكل كبير عل | Some of time series suffer from volatility or instability in variation, such as financial , economic , environmental and other time seriesIt was accompanied by the presence of contamination or stray values in those chains that accompanies the data collection process often for many reasons, which greatly affect the estimation models parameters and thus makes the estimated models parameters and thus makes the estimated models are inaccurate and affect the future in the forecasting process this makes the process of estimation the traditional methods is not accurate and not feasible in practice and that is what led many researchers to find alternative methods of estimating for those methods reduce the impact of contamination and the volatility in the process of estimating the time series models,, including autoregressive conditional heteroscadestic models family (ARCH and GARCH). So the goal came thesis complement the work of researchers as thesis aims to find robust Bayesian estimators to the estimate first order generalized autoregressive conditional heteroscadestic model GARCH (1.1) when errors followed normal distribution, and that by proposing three robust Bayesian methods to estimate a method (y ?BM.Bayes) and method (BM.Bayes) and the reduced method (BM.Bayes Shrinkag). As was the use of certain methods of estimation models (GARCH), such as (MLE) traditional method of estimation and the method of (Bayes) and three robust bounded methods a (BM.Huber) and two methods by the proposed (BM.Hample) and (BM.Tukey). The use of simulation in the style of the experimental side for a comparison between the methods adopted in research using polluting ratios (0% 0.1% 0.10% 0.15% 0.20%) and volumes of samples (500, 1000.1500), In addition to the use of different values of the parameters it is found favorable proposed method (BM.Bayes) be when the values of the two parameters (?1, ?) close to each other when any correlation strength is high , Simulations were also on the values of the parameters of the real series that have been estimated in a manner program application (MLE) and some of them were far from any values that weak correlation strength , It turns out that the best method was the proposed (BM.Bayes.Shrinkag). In the practical side it has been stated in the application of the theoretical side of the building stages of the model and testing of those stages on a series of (1254) Show prices daily sales of Basrah, for the period (2 \ 1 \ 2008 - 31 \ 12 \ 2012) through the application of the proposed third method (the reduced method) (BM.Bayes Shrink) which was best when applied to the estimated values of the parameters in a manner (MLE) in the experimental side as it made less (MSE) and estimate the appropriate model GARCH (1,1) proposed the adoption of the reduced way (BM.Bayes.Shrinkag).

الية مقترحة للابلاغ المالي عن تاثيرات الكوارث والحروب في البيئة العراقية وفق المعايير المحاسبية الدولية == Proposed Mechanism For Reporting Financial Disaster And War Effects In The Iraqi Environment In Accordance With International Accounting Standards

اسم المؤلف: جعفر جواد جاسم العبيدي
اسم المشرف: صفوان قصي عبد الحليم الطه
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد الكوارث الطبيعية وغير الطبيعية تحديات للبيئة والمجتمع والاقتصاد اذ تؤثر فيها بشكل مباشر وغير مباشر, والوحدات الاقتصادية جزء من هذا النظام المتداخل فيما بينها ومن ثم تتاثر بالمؤثرات الخارجية بشكل مباشر او غير مباشر ,هذه التاثيرات المباشرة تظهر في الدما | natural and non - natural disasters Is the challenges of the environment society and the economy as affecting them directly and indirectly, and economic units are part of the interoperability system among themselves and then affected by external substances directly or indirectly, these direct effects appear in the destruction and damage caused to disasters in the property and infrastructure and superstructure and accounting information systems,and indirect results of future business, come the research problem by reading issued by the Federal Office of financial supervision to address the damage caused by disasters accounting treatments became clear that there are a number of important topics that need to be discussed and to propose appropriate mechanisms to address them.The importance of research need decision - makers at all levels to a high - quality accounting information about the value of the damage caused as a result of disasters suffered by Iraq for more than once in recent decades, and it requires the review and update the accounting treatments approved by the Federal Office of Financial Supervision in order to respond to the need of decision makers and in line with international requirements, and the research adopted on the on main hypothesis that the development of integrated accounting system to work in light of disasters, wars, according to the proposed mechanism will contribute to the improvement of financial reporting and facilitates the calculation of the units affected by the economic losses.The research has reached a number of conclusions that the most important standardized accounting system is short of meeting the international financial reporting requirements as a result of not much recognition of accounting procedures when disaster which led to the distortion of the financial statements in relation to the value of the losses incurred from the impact of disasters and wars, and has recommended search a set of recommendations from the most important of the need to adopt the mechanism proposed financial reporting in light of disasters and wars in the local environment and the introduction of new items in the consolidated accounting manual, which applies to Iraqi companies

عوامل البيئة الداخلية وانعكاسها في عملية تقييم اداء العاملين : بحث ميداني == Internal Environment Factors And It'S Reflection In Employees Performance Appraisal Process A Field Research

اسم المؤلف: ثامر ياسر حسين الغزي
اسم المشرف: عبد الرحمن مصطفى طه الملا
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: تقويم الاداء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The current research addressed " Internal Environment Factors and it's Reflection in Employees Performance Appraisal Process " where the aim of the research is to reveal the nature and level of the internal environment factors and the reality of the Performance Appraisal Process in the ministry surveyed (Oil Ministry) and the reflection of the internal environment factors in the Performance Appraisal of employees Process in the ministry for this purpose formulated two main hypotheses of the search, the first there is a correlation relationship refers to moral and positive guidance between the two variables Internal environmental factors (organizational structure, organizational culture, leadership style) and the Employees Performance Appraisal Process of dimensions (Standards for the performance Appraisal, methods of performance Appraisal, feedback, Impediments for the performance Appraisal) and the second main hypothesis refers to be impact is moral guidance for the internal environment factors in the Employees Performance Appraisal Process , to achieve the tests of these two hypothesis the research used the style of comprehensive inventory that include all heads of departments in the ministry who numbered (52) department head and the rate of response was (100%), and used the resolution as an essential tool For data and information were complete data collection through field visits by the researcher interviews and some official documents, and data analysis was used (SPSS) program through which was obtained percentages and frequencies, and test Alva kronbach, and the coefficient of simple linear correlation (Spearmen) and simple linear regression to test the validity of hypotheses above and other analyzes have been used to test the research hypotheses were also used a number of statistical methods for data processing the most important of the arithmetic mean and standard deviation and the relative importance for the purpose of description answers the research sample, were used the style (Factor Analysis) in order to analyze the good paragraphs which will involve under scale search and what is the dimension to which they belong, and I've found search to a set of conclusions that the most important of all correlations statistical results between the internal environment factors and the process of evaluating the performance of employees was strong and significance , also the relationship impact have a moral guidance, in the conclusion the research concluded in a set of recommendations involving the interest in the human resource management and increasing consciousness and attention to the Performance Appraisal Process within the ministry

تقييم اداء الخدمة الصحية من وجهة نظر المستفيدين : بحث في عدد من الاجنحة الخاصة للمستشفيات الحكومية == Evaluating The Performance of The Health Service From The Perspective of The Beneficiaries,Research In A Number of Private Suites To Government Hospitals

اسم المؤلف: ثامر كريم محمد العبودي
اسم المشرف: عبد الرحمن مصطفى طه الملا
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف البحث الى التعرف على مستوى الخدمات الصحية المقدمة في الاجنحة الخاصة للمستشفيات الحكومية من وجهة نظر متلقي الخدمة الصحية (المريض) وذلك من خلال التعرف عن مدى رضاه عن مجموعة من الابعاد التي لها تماس مباشر مع المريض والتي يستطيع ان يحكم عليها بسهولة وحيا | This research aims to identify the level of health services provided in private suites to government hospitals from the perspective of the recipients of the health service (patient)Through the recognition of how satisfied a set of variables that have a direct contact with the patient, which can be judged easily and impartial, where he was reliance in this research mainly on the questionnaire, which included six presidental variables providing to assess health services from the point of view patients (easiness of residence, social and behavioral characteristics, and hotel properties, and administrative features, efficient staffs working, general considerations) has been taking a random sample of (125 ) patients of the patients admitted in private suites distributed over a group of hospitals in Baghdad (the private nursing home hospital, Ibinalbalady hospital, Kadhimiya Teaching Hospital) was Tzemin Find a set of questions that reflect collectively on the problem of the search, and then determine the goals of the research and its importance, as well as formulate hypotheses major research derived from each of six hypotheses subsidiary was searched and verified using a combination of modern statistical methods and modern study found a number of important conclusions about the reality of the health service in private suites and most important of these conclusions is the weakness in the level of services provided in their own wing of the point of patients consider that there are significant moral correlation between all approved study variables in the evaluation and the patient satisfaction, except for administrative properties variable, it turns out that there are significant differences between the studied hospitals in the application of those variables differences, and this is proof that each hospital special direction in Dealing with these variables and its applications supposed to be uniform in all hospitals, while the most important recommendations that came out of research they need to set clear goals strategy concerning the work of the private suites take in consideration patients view for services rendered and the establishment of an integrated hospitals operate private suites system separated from the public sector to improve the level of health services to improve the image when the beneficiaries of these services.

تاثير المعلومات المحاسبية المضللة على تقويم نظام الرقابة الداخلية == Effect of Misleading Accounting Information To Evaluate Internal Control System

اسم المؤلف: تيسير محمد جمعة الفلاحي
اسم المشرف: صفوان قصي عبد الحليم الطه
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان سلسلة الازمات الاقتصادية والمالية التي شهدها الاقتصاد العالمي ادت الى زيادة الوعي باهمية الرقابة الداخلية , لانه يعد احد الدعائم الرئيسية في اي وحدة اقتصادية, اذ انه يعمل وفق مجموعه من الخطوات والاجراءات المتعلقة بالقوانين واجراءات حماية الموجودات من ا | That the economic and financial crises in the world economy series led to increased awareness of the importance of internal control system, because it is one of the main pillars of any economic unit, as it works to verify the application of policies and regulations and Laws and verification of asset protection from theft and embezzlement procedures, also works imparted confidence on accounting information through validation of accounting information, analysis and discovery of the misleading. The of the internal control system a factor in many of the accounting practices that limit the ability of the administration to produce misleading financial reporting.The research aims to the relationship between the accounting system and internal control system, and the concept of misleading accounting information statement and identify the factors that lead to misleading accounting information, as well as detect misinformation in accounting information and correlate it with the results of the evaluation of the internal control system. Where questionnaires to discover the strength and weakness of internal control system in detecting deception practices in accounting information, additionally analyzed reports of the external auditor for the sample companies To detect misinformation , As it has been the use of a set of statistical methods for analysis of relevant variables Find information and test hypotheses, including the percentages and the weighted samples t test for average calculations to test the relationship between the (FFS and NON - FFS) for each account. After the test the research hypotheses study found a set of conclusions, represented the most important of the following : .1. Through the analysis of the reports of the external auditor found no obligation sample companies search the local accounting rules, including accounting rule number (5) Inventory and accounting rule (4) accounting for the effects of the change in foreign exchange rates which affected the validity of the balances shown in the financial statements.2. through a simple linear regression results turned out that most of the accounts has no effect on the appearance of misleading accounting information (sales, total assets, working capital, debtors , inventory, total debt) Research presented a number of recommendations, : 1. Assessment of the internal control system continuously according to the external auditor's observations and that it contributes to reducing practices that result in misinformation and reporting, and ensuring the operation of the internal audit committee help to identify existing strengths and weaknesses in the internal control system for the purpose of processing.2. The need for coordination between the departments of companies productivity and financial oversight that would assist in the performance of internal oversight work better, work on comparisons with similar companies to exchange ideas and solutions to problems.

تصميم الترتيب الداخلي الافضل للمصنع باستعمال تقنية التخصيص النسبي المحوسب للتسهيلات (CRAFT) : بحث تطبيقي في الشركة العامة لصناعة الزيوت النباتية / مصنع المامون == The Design of Optimal Layout Using Computerized Relative Allocation of Facilities Technique (CRAFT) - Applied Research In Al - M'Ammon Factory / The General Company For Vegetable Oils Industry

اسم المؤلف: تبارك محمود شكر الجبوري
اسم المشرف: ايثار عبد الهادي ال فيحان المعموري | احمد زيدان محمد الشمري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة صناعية
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ستند هذا البحث, على تصميم وتطبيق برنامج (تقنية) (CRAFT), بغية اعادة تخصيص مراكز عمل مصنع المامون / الشركة العامة لصناعة الزيوت النباتية, لارتفاع كلف المناولة بين مراكز العمل التي تصل الى (63,026) دينار / اليوم, وطول المسافة الخطية المقطوعة بين مراكز العمل | This research based on design and application a program (Technique) (CRAFT), in order to Re - allocation work centers of (Al - M'ammon Factory / The General Company for Vegetable Oils Industry), the high handling costs that reach to (63,026) dinars / day, and length of the distance travelled between work centers which up to (21,778) m / day. The research aims to reach to optimal layout of the factory. In order to reduce the handling costs and reduce the distance travelled between work centers to a minimum, The technique was applied in two stages : - Stage 1 : - Apply (CRAFT) technique according to the initial layout.Stage 2 : - Apply (CRAFT) technique according to the proposed layout reaching to the optimum layout. The results of these layouts has obtained from these two stages, compared with the result evaluation of the initial layout of the factory. As well as, compare the result obtained from the first stage with the result obtained from the second stage, in order to obtain optimum layout of the factory. After procedure these comparisons, optimal layout achieved for the factory from the second stage. Being reduce the costs of material handling rate (22.6%) of the total handling costs for initial layout. As well as reduce (19.2%) of the total distance for initial layout.The research found a set of conclusions. The most important weakness of the efficiency of the initial factory layout, Which turn causes the wasting and losing of a lot of time and effort jacks and persons who transfer materials, and increasing the overall time of production, is produced in the loss of the factory because of high material handling costs between work centers. This research concluded with several recommendations, the most important work on the application of the new layout, which obtained from the application of technique (CRAFT) in the second stage.

واقع الخصوبة في العراق بالاعتماد على خارطة الفقر ووفيات الامهات لسنة 2013 : دراسة احصائية == The Reality of Fertility In Iraq Based On Poverty And Maternal Mortality Map For 2013 Statistical Study

اسم المؤلف: بشرى نصيف جاسم
اسم المشرف: ابتسام كريم عبد الله
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاحصاء التطبيقي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد الخصوبة احدى المكونات الرئيسة الثلاثة التي تقرر معدل النمو السكاني الى جانب الوفيات والهجرة. ومن ثم فهي تؤثر في مجمل البنية الديمغرافية والاقتصادية والاجتماعية للسكان وفي هجرتهم وتوزيعهم الجغرافي. وتعد الولادة عاملا بايولوجيا اكثر تعقيدا واصعب دراسة | Fertility is one of the three main components that determine the rate of population growth as well as mortality and migration. And thus it affects the overall demographic, economic and social structure of the population and in their migration and geographical distribution. Birth of biological factor is more complex and more difficult study of global deaths and migration due to the complexity and diversity of influences and volatility. fertility is calculated by the number of children born in a given year to the number of women in the age group (15 - 49) for the same year. And that the birth rate is controlled by several decisions about child - bearing or not.It has been estimated that fertility rates of direct and indirect ways by using the method (Brass and the way Cole - Trassel) In addition to identifying the most important factors that affect the total fertility rate by relying on survey data map of poverty and maternal mortality for the year 2013 for the purpose of calculating the total fertility rate for IraqI province (18 Province) direct method as well as the calculation of the independent variables, which is believed to have an impact on total fertility rates that have used one of the statistical packages which is Spss21 using multiple regression Stepwise factors method is a (family size, average per capita income, per capita spending on health, infant mortality rate, the proportion of poverty, the percentage of married - old (15 - 49), the percentage of illiterate women (15 - 49), the percentage of economically active women, the percentage of women in rural areas, the percentage of women with chronic diseases (15 - 49), change the place of residence (internal migration), the average age at marriage, percentage of the population under 15 years, the percentage of homes equipped with national electrolyte, the percentage of women (15 - 49) in addition to the use of the program (Spectrum) to estimate the total fertility and the preparation of the population and the rate of annual population growth and life expectancy of death as well as the median age for the period (2013 - 2050), according to fertility assumptions (high, medium and low level) for the purpose of population policy in the long run as well as the review of the most important demographic theories that are related to fertility and estimate a record number of fertility in Iraqi , and calculating the national fertility index for the year 2013 in Iraq, which amounted (14%) also were awarded a singles record (INP) of fertility on the basis of considering the 1997 base year

تقدير معلمات انموذج المعادلات الهيكلية المتضمن متغيرات الوساطة مع تطبيق عملي == Estimation of Structural Equations Model Parameters With Practical Application

اسم المؤلف: بشرى سعد جاسم
اسم المشرف: غفران اسماعيل كمال
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يستعمل تحليل الانحدار مع المتغيرات المصنفة الى صنفين صنف يمثل متغيرات مستقلة (Independent variables) واخر يمثل متغيرات تابعة (Dependent variables), فلذلك يقوم تحليل الانحدار بدراسة العلاقة بين المتغيرات المستقلة والمتغيرات التابعة, الا ان هذا التحليل يعمل | regression analysis use with classified variables into two class that represents the independent variables (Independent variables) and the other is a subsidiary variables (Dependent variables), for there the regression analysis study the relationship between independent and Dependent variables, but , this analysis works to know only the direct impact between the variables for this reason i use the structural equation Model (SEM) to identify and know the variables that are of indirect effects by estimating and testing parameters by set of methods (steps causal method, bootstrap method, method of multiplying the transaction ( parameters) product of coefficients, difference in coefficientsstructural equation model like other models are a matching variables tested with the phenomenon studied , test the compatibility of the variables that make up a structural equation model, and to achieve this condition, use Confirmatory Factor Analysis (CFA) way to see match variables that compose it. After confirming the conformity of the model or suitability experimenting and having the effect of mediating variable in the model and mediation are two types : Single mediation where transmission of the influence of the independent variable to the dependent variable through the mediation of a single variable, and multiple mediation where is transition Effect independent variable x to the variable y through several mediation variables. the practical side of study include the effect of cultural stat of the man (X) in the use of violence against women (Y) through a series of mediation M_1variables represent (women's empowerment) and M_2represents (family planning) and the study data are taken from the integrated survey of social and health state for Iraqi women (I - WISH) for the year 2011 in the Ministry of planning - Central Statistics organazation, and this data applied conditions of adequate to structural equation model SEM and, and then estimate the parameters mediating variables and test their ability to move the indirect effect by the methods mentioned above using a program.AMOS V.23The researcher concluded that a moral mediation variables tested when using standard errors formulas for (Sobel and Goodman and Aroian) and compensated for in the test version of z all results be close itself in the other the researcher contrast were recommendations of the research is to use a single version of the standard errors formats (Sobel and Goodman and Aroian) to test the effect of mediating variables in the model, as the researcher found that the independent variable X (cultural condition of the man) affects the Y variable (violence against women) indirectly through mediation M_2variable (family) organization.

امكانية تطبيق متطلبات نظام الادارة البيئية واثرها في اداء العمليات : بحث تطبيقي في الشركة العامة لصناعة البطاريات == The Possibility of The Application of Environmental Management System Requirements And Their Impact On Operational Performance Applied Research In The General Company For The Manufacture of Batteries

اسم المؤلف: بشرى حسين عبد عباس العجيلي
اسم المشرف: سلوى هاني السامرائي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة صناعية
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The research aims to test the effect of environmental management system (ISO 14001) in the performance of operations, effluents and pollutants that accompany operations of industrial organizations caused damage to various risks affect the environment and different levels depending on the nature of the industry. General Company for the manufacture of batteries with serious impact and damage to the environment and longer in order to move away Iraqi companies in general about the concept of the philosophy of environmental management system, which is a tool to improve environmental performance and thereby improve the performance of their production processes. On the basis of the problem that has been reflected a number of questions, most notably : 1. Does the officials and employees of the company under study envisions a clear concept of environmental management system and key paragraphs of Specification (ISO 14001).2. How can it be an effective environmental management system tool of Directors to improve the performance of the production processes.In light of this has been my thesis research two key link and influence of the environmental management system and operational performance mode, and designed a questionnaire to measure the variables of research and distributed to the 106 members of the staff of the General Company for the manufacture of batteries to form a research sample from diverse disciplines, in order to get the results used a number of means Statistical data processing such as the arithmetic mean and weighted percentage, standard deviation and analysis of simple linear regression, was reached a set of conclusions including : 1. The existence and effect link between the EMS relationship (ISO14001) and perform operations.2. emphasis on the application of paragraphs environmental management system in accordance with the standard (ISO 14001) larger, and that the environmental policy of the company to be declared and accessible to everyone.3. While recognizing the importance of the company's environmental management system and its impact on improving the performance of the operations, but they need to pay more attention to the requirements of the environmental management system.4. emphasis on the dissemination of the concept of environmental management system and its advantages in all the different levels of the company

اليات بناء مؤشر السوق وانعكاساتها على المخاطرة النظامية : بحث تطبيقي في سوق العراق للاوراق المالية == The Market Index Mechanisms And Its Impact On The Systematic Risk - Applied Research In The Iraqi Market For Securities

اسم المؤلف: بشار هاشم رنكه
اسم المشرف: اياد طاهر محمد الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعد مؤشر سوق الاوراق المالية احد المؤشرات الرئيسة للاستثمار في الاوراق المالية، اذ ترتبط المخاطرة النظامية باليات بناء مؤشر سوق الاوراق المالية، وتتجسد مشكلة الدراسة في جوانبها النظرية بوجود اليات لبناء المؤشر على اساس الترجيح بالقيمة السوقية او الترجيح | The stock market index is one of the main indicators of investment in securities, as linked to systematic risk build Securities Market index mechanisms, and the study embodied a problem in theoretical aspects the of mechanisms for the construction of the index on the basis of market value or weights equal or this individual share and price, on the other hand, the research problem is in systematic risk, which is one of the basics of investment securities, on the practical side, the construction of the index, according to these mechanisms reflect the systematic risk, and it has been chosen intentional sample (26 companies) of the shares listed on the Iraq stock Exchange companies Finance for a period of five years and a daily sessions (888 sessions).Along with the research issue, which discuss these point below : Do the market index mechanisms realistically measure systematic risk? Is that the mechanism used in the construction of Iraq Stock Exchange index accurately reflects the systematic risk? What are the most appropriate mechanisms in building Iraq Stock Exchange statistical notably {arithmetic mean, geometric mean and the correlation coefficient}. And of these questions aforementioned emerged hypotheses of the study, which centered on whether to reflect the different mechanisms of the market index and there were no significant differences in the risk of regulatory mechanism, and test three mechanisms for the construction of the index (stock price, market value, weights equal) in the Iraq Stock Exchange, and propose a fourth mechanism of a percentage of market value of shares traded to the market value of the company listed on the stock market within the index sample (as a future study). Notable among the findings of the study : in the financial market index values depending on the different mechanisms to build the index. And it does not mean convergence in the financial market index averages of the three mechanisms which previously discussed convergence of financial market returns. The direction of the stock market index up and down reflects a clear disparity in the financial market returns calculated on the basis of each indicator by mechanism built in isolation from each other, indicating the potential volatility of the index constituent stock returns and the attendant likelihood of systematic risk in the fluctuation.Of the key recommendations that emerged from the study : a study to choose another representative index sample through the historical information and activities of the company and traded volume in the financial market and the price of its shares and uninterrupted from the financial market and others funding sources (as a precaution to prevent money laundering within the financial market) during at least five years for companies included in the index is calculated, and then place the cursor to select the chosen sample.

التنبؤ باستعمال نماذج الانحدار الذاتي العامة المشروطة بعدم تجانس التباين (GARCH) الموسمية مع تطبيق عملي == Forecasting The Use of Generalized Autoregressive Conditional Heteroscedastic Models (GARCH) Seasonality With Practical Application

اسم المؤلف: بريدة برهان كاظم
اسم المشرف: فارس طاھر حسن الكواز
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: مما لا شك فيه، تحظى نماذج GARCH) ) بالفاعلية والشعبية الكبيرة في نمذجة البيانات الاقتصادية والمالية، اذ تسمح للتباين المشروط بالتغير عبر الزمن، مما يجعلها اكثر واقعية في المجال الاقتصادي. وتتوفر ميزة اخرى مهمة في عالم الاقتصاد، ممثلة بالموسمية، الت | Un doubtedly , The GARCH model is very popular and effectiveness in economic and financial data , since it allows the conditional variance to vary over time , which makes them more realistic for the economic world. And there is another important characteristic in the economic world , Represented seasonality , that exist in high frequency data such as daily series , it can be seen in the real data of the exchange rate IQD/USD , Because there are seasonal conditional heteroscedasticity clearly shows in this data , Thereby are dealt with this type of data using Multiplicative seasonal generalized autoregressive conditional heteroscedastic models , Because it is proven effective to express their seasonal phenomenon on the contrary GARCH models which do not contain seasonal vehicle. hence the aim of the research reaching a better model represents the seasonal data with proof of the effectiveness of the seasonal model in preference to the usual model. it has been used to detect seasonal presence in the data first , after that was diagnosed a problem of heteroscedasticity passing through the phase estimation using the conditional maximum likelihood and assuming normal distribution of errors , then determine the appropriate rank of the model using a number of special criterian Represented each of the Akaike Information Criterion (AIC), Schwartz Information Criterion (SIC) , Hannan Quinn Information Criterion (H - Q), down to the stage to predict , using two method to predict the first is the prediction in the sample , which objective was to infer the efficiency of the preferred model and the second way forecasting out of sample any prediction of future values.it is found through the application on the study data stages that the best model for predicting volatility is SGARCH (1,0)(1,0).

تقدير دالة الانتاج لبعض الصناعات التحويلية : دراسة تطبيقية == Estimating The Production Function For Some Manufacturing Industries (Application Study)

اسم المؤلف: براء خليل ابراهيم
اسم المشرف: احلام احمد جمعة
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاحصاء التطبيقي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد الصناعات التحويلية من الفروع الاساسية للقطاع الصناعي وهي احدى الانشطة الانتاجية التي ترتكز عليها الدول وتشغل موقعا مركزيا في اقتصاديات المجتمعات من حيث مساهمتها في دفع التنمية الاقتصادية, ومن المعروف ان زيادة الانتاج في اي منشاة صناعية يعتمد على مست | Transform manufacturing is one of the principle branches of the industrial sector which is one of the productive activities that countries emphasize and occupies a central position in the economies of the communities in terms of their contribution to economic development. It is well known that to increase production of any industrial facility depends on the level of productivity for each element of the production line. The goal of this research is; to find an estimate of the production function coefficients (Cobb - Douglas) for some manufacturing model, in a small industrial facilities in addition to the estimate of Multiple Linear Regression model to demonstrate the contribution of the factors of production to the number of employees and the value of input parameters (Independent Variables) on the value of production (Dependent Variables) by using the data that have been obtained from the annual reports issued by the Industrial Statistics Directorate of the Central Statistical Organization, for the period of (1990 - 2014) and thus address the research in theoretical side to a function (Cobb - Douglas) and their characteristics to the Multiple Linear Regression model. The results has shown that all the regression models were all true and statistically significant and satisfy the assumptions of the basic normals of the least squares. On the other hand the model for manufacturing of leather products suffered from the problem of Autocorrelation has been addressed, as (Cobb - Douglas) function estimates showed that industries with intensive use of labor as a reflection to a flexible working capital compared with the flexibility and facilities characterized by increasing returns to scale and characterized as labor intensive.

تطوير كفاءة الاداء المؤسسي للشركة العامة لخدمات الشبكة الدولية للمعلومات/ سيناريوهات مقترحة == Development of Organizational Performance Efficiency For SCIS : Suggestion Scenarios

اسم المؤلف: بان محمدعلي محمود
اسم المشرف: كامل كاظم بشير الكناني
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف البحث الى تطوير كفاءة الاداء المؤسسي للشركة العامة لخدمات الشبكة الدولية للمعلومات، احدى الشركات التابعة لوزارة الاتصالات من خلال استخدام تقنية التخطيط بالسيناريو من خلال استشراف مستقبل هذه الشركة - التي تعد عينة البحث - وبما ينسجم مع بيئتها الخارجية | The research aims to development of the efficiency institutional performance of one of the Ministry of Communications companies, the State Company for Internet Services, through the use of planning by scenario for the purpose of exploring the future of this company, which is the research sample, and in line with the external environment and the research community of private companies and the public concerned with providing telecommunications services and information technology in Iraq, We have adopted in the formulation of scenarios on the descriptive way, we generate three scenarios that represent a scenario of optimism, and the scenario that demonstrates the possibility of continuation of the current situation with a bit of improvement, and the scenario of the worst case, This is done after initializing scenarios through environmental analysis and knowing the effecting powers and the uncertainty.The research gets results, and one of them is the need for institutions and companies to be flexible enough to adapt to changes in the work environment in Iraq for the citizen on the one hand, and the continuity of those institutions on the other hand in a way suit the current situation.

تحليل ازمة التخطيط في العراق في ظل التحول نحو اقتصاد السوق للمدة (2003 - 2013)م == Analysis of The Planning Crisis In Iraq Within The Transformation Toward Market Economy For The Period (2003 - 2013)

اسم المؤلف: بان خليل ابراهيم الموسوي
اسم المشرف: يحيى غني جاسم النجار
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يقدم هذا البحث عددا من التحليلات والشواهد النظرية والدلائل العلمية التي توضح مدى تاثير التغيرات والتحولات الاقتصادية العالمية على الاقتصاد العراقي الذي شهد التوجه نحوها منذ عام 2003م بعــــــد عقــــود من سيــــطرة الاقتصاد الموجه، مستعرضا ابرز مظاهر ال | This research presents many of theoretical analyzes and attestations, and scientific evidences showing the impact of global changes and economic transformations on the Iraqi economy, which is witnessing orientation towards it since 2003 after decades of domination - oriented economy, presenting the most prominent manifestations of economic transformation towards market economy (the advanced capitalist) of programs and policies strategy brought by global organizations of capitalism, which affected the planning trends and economic development objectives. We have been discussing many of the core issues such as advanced capitalism, market economy, liberalization and integration, privatization and direct foreign investment. In the midst of Iraq's transition towards market economy and to try to apply the trends mentioned above, the Iraqi economy bumped into crisis of tends applications. So it has become the achievement of development objectives necessarily requires a certain policies and procedures, which in turn requires the employment of means to achieve them within range of a specific time and through a scientific approach in the implementation of optimization in allocation of available resources, and this is what can not be automatically achieved. In other words, it is impossible to rely on the market mechanism in optimizing the best use of national resources, it has proven experiences of advanced capitalism itself that the market economy is unable to achieve the optimal allocation of resources without government intervention by means of formats and procedures include long - term economic plans. From this perspective highlights the role of meaningful economic planning as a scientific method is capable of running the economic development process safely, and that serve their goals in society as a whole service, along with the market economy form that makes their relationship become complementary, more precisely, to achieve coexistence between the private and public sector, with a greater role for the public sector. And within the activities of the public sector across the way planning levels is (preparation, implementation and follow - up implementation) many of the problems and obstacles that are crises appear, may be incurred and clarified a way that allows educate track and treatment to upgrade the Iraqi economy. Iraq remains important, like other developing countries is the (search for an economic system that takes advantages of the stylistic planning and the market mechanism, and excludes the negative impacts in line with global economic changes).
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