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مدى ملاءمة معايير المحاسبة والتدقيق في المؤسسات المالية الاسلامية للتطبيق في المصارف العراقية الاسلامية == The Appropriateness of The Accounting And Auditing Standards In The Application of The Islamic Iraqi Islamic Banks And Financial Institutions
اسم المؤلف:
نهله عبيس طلال
اسم المشرف:
طلال محمد علي الججاوي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
المحاسبة
الدرجة:
ماجستير
الجامعة:
جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
اصبحت الصناعة المصرفية الاسلامية حقيقة واقعة ليس في العالم الاسلامي فحسب، ولكن في معظم دول العالم اذ هي منتشرة في معظم الدول، مقدمة لذلك فكرا اقتصاديا ذا طبيعة خاصة وقد اصبحت هذه المصارف واقعا ملموسا تجاوز اطار التواجد لينفذ الى افاق التفاعل والابتكار و| Islamic banking industry has become a reality not only in the Islamic world only, but in most countries of the world, as is common in most states, a prelude to that a economically thought a private nature. These banks have become a reality exceeded the framework of presence to implement the prospects of interaction, innovation and deal positively with the developments of the times faced by the world today as the number of Islamic banks, according to the latest statistics to more than ( 500) bank Islamic financial institutions in the various countries of the world, due to the factors of liberalization that the Islamic world has witnessed the real desire of these communities in building a developed society and the search for suitable alternatives to the economic and social reality and religious In the framework of this importance, the Iraqi Like other Iraqi financial institutions seek to guide their operations to serve the economic and social environment in ports, which does not control interest rates and makes a profit considerations of social considerations so that the social return be one of the indicators making investment decisions Islamic banks, and Islamic banks originated Iraq under difficult environmental conditions as a result of conditions and events experienced by the country and all that was born provoked negative reflected on the development of this industry, came this research in an attempt to shed light on the Iraqi Islamic banks and to identify the most important features of the industry and the accounting and auditing standards and controls legitimacy applied to highlight the role Economic played in the economic development process through holdings of material and technical capabilities, and demonstrate the distinct role of body internal Shari'a, which is an independent body of scholars who specialize in the jurisprudence of transactions and entrust to the Superintendency legitimate internal guidance Activity banks, monitoring and supervision to ensure compliance with the provisions and principles of the Sharia Islamic, and through what provided by the Accounting and Auditing of accounting and the legitimacy of standards promised as one of the most important regulatory tools to detect deviations occurring and correct errors in the light of the auditing standards and controls legitimacy of Islamic banks was inevitable that the Iraqi Islamic banks committed to the application of these standards, have reached a researcher to conclusions the most important that the Iraqi Islamic banks need to develop technical and financial instruments in line with the economic and financial reality and the search for new investment tools to enable them to keep abreast of developments in this dynamic industry as well as the Iraqi Islamic banks able application of accounting standards and reality by the Accounting and Auditing Organization for Islamic Financial Institutions through the enactment of laws on Islamic banking industry and to achieve control and Shariah principles
👁 مشاهدة
تشخيص وتقدير دالة الانحدار اللامعلمي للبيانات المزدوجة في حالة عدم تحقق بعض فرضياته == The Diagnosis And The Estimation of The Nonparametric Regression Function of The Panal Data In Case Some of Its Hypotheses Are Not Verified
اسم المؤلف:
دريد حسين بدر
اسم المشرف:
ظافر حسين رشيد النجار
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
الاحصاء
الدرجة:
دكتوراه
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
اكتسبت نماذج البيانات المزدوجة اهتماما بالغا وخاصة في الدراسات الاقتصادية والطبية والمالية لانها تاخذ في الاعتبار اثر التغير في الزمن وكذلك اثر التغير في المشاهدات المقطعية على حد سواء في بيانات عينة الدراسة، فضلا عن وصف البيانات من خلال تقدير الانموذج ا | Panel data models have gained a great importance especially in economic, medical, epidemic and financial studies. Because these models take into consideration the impact of the change in time, the impact of the change in sectional views alike inherent in data of a study sample, in addition to describing data through Estimation of the appropriate model. In this thesis, we address the use of method of nonparametric regression in diagnosing and Estimation a model of panel data , as there are specific assumptions related to vector of random errors are not verified. This is because we are going to talk about a nonparametric problem and existence of Heteroscedasiticity and Auto correlated errors which make the process of Estimation wrong, or sometimes not possible. A model has been diagnosed through disclosing all of the problem of Heteroscedasiticity through the use of test (1996) (Zheng) and the problem of Auto correlation by suing test (2013) (Su and Lu). It has been indicated through handling a Nonparametric Hausman Test that the final model adequate for research data is Nonparametric Panel Data Model with Random Effects. Thus, finding Nonparametric Estimator has been tackled through dealing with each problem individually alongside with addressing methods of choosing the smoothing Bandwidth of the model of Random Effects. In case of correlated errors for all techniques of Nonparametric Regression, there are methods to deal with this problem, however all of the said depends critically on addressing estimation methods reliant on finding the choice of an optimal smoothing Bandwidth using more accurate standard until the removal of error process to attain an edited smoothing Bandwidth , of any correlation, is achieved. Then, we could Estimation a model by using Estimation methods. In case of Heteroscedastisity, treatment could be achieved through determining weight by Kernel Estimator, then to be used for the exclusion of the effects of Heteroscedasticity in the study variables through using estimation methods and provision of proposals for classic Nonparametric methods. The formulation of simulated experiments of used models and verification of performance of traditional and proposed methods, for all sample sizes and three levels of standard deviation trough the use of (RAMSE) standard, have been carried out in this thesis. One of the most significant objectives of this study is the selection of the best Estimation method produced by simulation through applying it on a group of balanced Panel Data (longitudinal). This could be conducted through carrying out a practical application to state the effect of the role of gross domestic product on fixed market prices measured in a US Dollar (x) in the state budget measured in millions US Dollars (y) for the period (2003 - 2015). This could be approached through depending on genuine data related to general budget for the Arab States measured by millions US Dollars. The gross domestic product has been focused on since it is the most important economic variable that impacts the budget, as an explanatory variable according to the viewpoint of the competent people for the period (2003 - 2015). The main conclusion in the experimental side is a clear preference in absolute terms to the fortified proposal of Least Square Support Vector Machine for Regression by using an (MGCV) standard on other used Estimation methods. This is in case existence of Auto Correlation as well as provision of a verified proposal for Propose (LCNE), relying on a Span, a selection standard, on other used Estimation methods in case existence of Hetroscedasticity, of all sample sizes, all cases and three levels of three standard deviation. As to practical side, an appropriate model has been diagnosed. Also, compatibility of the best method has been proven in the experimental side alongside with practical one, and the most appropriate for a model by using (RAMSE) standard
👁 مشاهدة
دور القواعد القانونية في الحد من جرائم الوظيفة العامة : حالة دراسية في وزارة البيئة == The Role of The Legal Rules To The Reduction of Public Office Crimes (Search In The Office of The Inspector General of The Ministry of Environment)
اسم المؤلف:
خنساء جواد حسين
اسم المشرف:
محمد احمد حمد
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
تقويم الاداء
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يهدف البحث الى تغطية البيانات للفترة من 2010 الى 2014 في وزارة البيئة وتشخيص بعض الظواهر السلبية التي تم الكشف عنها خلال تلك السنوات وقياس فجوة تطبيق القواعد القانونية من قبل الادارة والخاصة بالمخالفات والجرائم الواقعة على الوظيفة العامة والمرتكبة من قبل | The goal of the research is to diagnose some of the negative phenomena which was discovered through the period from (2010 to 2014) as determined by the national strategy to eliminate the corruption which was set out by the joint council of the corruption elimination in Iraq. And to measure the gap in applying the legal rules by the administration, concerning the misconducts and felonies upon the state employments made by the state employee and how far they are applied in the studied sample and to show the nature of the rules and their importance and their role when they are applied in scientific and expertise manner. And to encourage the offices of the general supervisors to adhere to them which will lead to the reduction of administrational and financial corruption which is inflicting the state employments, and to achieve distinguished monitoring level to achieve their goals in eliminating the corruption. The point of the research is to identify if there's an application for the legal rules that governs the state employments in an appropriate manner by the administration, and how much did their application had reduced the corruption financially and adminsterationally?. And to reach the goals of the research, three proposals have been made. Then applying the case study at the general supervisor's office of the environment ministry. And gathering the information and the data by : The annual reports issued by the general inspector's office between ( 2010 - 2014 ) Following a checklist made for the purpose of the research. The presumptions of the research was tested by nominal economical tools like ( the mean value, and, the standard deviation )The research came to conclusions, a remarkable one of them is, the application of the legal rules in scientific and studied manner by specialized employees in administration associated with the spread of awareness about legal texts which control the state employment has reduced misconducts and felonies in state jobs. As a result of the research some recommendations were made , most important, the administration of the researched office must emphasize on giving training and developing courses on a continuous basis for the employees on the level of the ministry an the office to explain the rules that governs the state jobs, and the rules of behavior of the jobs. And explaining the rights and duties of the employees to rise the level and quality of the employee performance. And increasing the awareness in the legal education for the employees, with assessment of their performance in the jobs. Which will play a role in reducing management misconducts due to the lack of knowledge and ambiguity in the legal base which controls the job. And emphasizing on the legislators to provide independence in work for general supervisors offices and their disconnection with their subordinates in decision making. To ensure they do their role in eliminating the corruption independently, unbiased and without the effects of external sides.
👁 مشاهدة
قياس وتحليل دالة الطلب على النقود في العراق في الامد الطويل والقصير في اطار التكامل المشترك == Measuring And Analyzing The Demand Function For Money In Iraq For Long - Term And Short - Term Under The Co - Integration Framework
اسم المؤلف:
خليل اسماعيل عزيز
اسم المشرف:
سعد عبد نجم عبد الله العبدلي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
الاقتصاد
الدرجة:
دكتوراه
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يعد الطلب على النقود احد طرفي التوازن النقدي الذي يشكل عرض النقود طرفه الاخر من المتغيرات النقدية الاساسية التي تم التركيز عليها في النظريات النقدية , وتكتسب دراسة وتحليل دالة الطلب على النقود اهمية خاصة سواء في الاقتصاديات المتقدمة ام النامية, وتساهم هذ | The demand for cash as one of the main variables in the cash theory is one of the two sides of money equilibrium which the supply for cash is the other side. The demand for cash model has special importance in the developed and developing countries equally. This dissertation aims to study and estimating the demand for cash and the effecting factors in Iraq for the period from 1990 - 2014. The cash for demand model was estimated by using (ARDL) and bound test to test the Cointegration and the long - run and short - run between the demand for cash in Iraq as a depended variable which is determined by bunch explanatory variables i.e. Gross Domestic Product in fixed prices(GDP), nominal interest rate, inflation rate and Iraqi Dinar rate of Exchange. The relationship among the variables was examined by Impulse Response Function (IRF) through which the internal variable shock impact will be measured in VAR model on the present and future values. The Johansen test results came out to confirm integrated direction relationship of one of the study variables whether using Trace Test or Maximum Eigenvalue test , as the estimated value was found to be greater than the critical value for both the cases at the significant level (p=0.007) for Trace Test and (p=0.018) for Maximum test, which indicates the long - run equilibrium relationship among the study variables and subsequently indicates integrated direction relationship between the real demand for money as a dependent variable and the other explanatory variables. The study is also confirms a short - run equilibrium among the study variables in direction of long - run equilibrium according to the error rectification model and the short - run relationship under ARDL model. The results of the long - run relationship between of the demand for money and its limitations came out to confirm the short - run relationship, and in other side the estimated value of ARDL test according to (SUSUMSQ) and (CUSUM) as it's within the critical area, therefore, the variables are stable for both the short - run and the long - run.
👁 مشاهدة
سبل تطبيق نظام الحوكمة في مجلس محافظة ديالى == Ways of Implementing The Corporate Governance System In The Provincial Councils
اسم المؤلف:
خالد محمد امين العزاوي
اسم المشرف:
عبد الناصر علك حافظ
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
ادارة محلية
الدرجة:
دبلوم عالي
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تعد تجربة مجالس المحافظات تجربة جديدة على مجتمعنا ولاسيما بعد التغييرات التي حصلت بعد 9 نيسان 2003 وما تبعه من تشكيل لهذه المجالس والتي تعد الممثل الحقيقي لابناء الوحدات المحلية والمحافظات من اجل تسهيل الاجراءات وتقديم الخدمات للمواطنين ولكن هذه التجربة ل | The experience of the provincial councils new experience on our society, especially after the changes that took place after April 9, 2003 and the subsequent formation of these councils, which are the true representative of the people of the local units and the provinces in order to facilitate the procedures and the provision of services to citizens, but this experience was not without some mistakes in the application and implementation and lack of the use of modern methods in the process of providing services and the adoption of the old traditional ways and constant routine, which was and still suffers from the citizen, so we tried in our research that shed light on these mistakes and what are the problems of the Diyala provincial council and what are the strengths and weaknesses enjoyed by the Council. The most important of these problems is the weakness of the administrative and organizational structure of these boards and the lack of interest in the application of corporate governance and its mechanisms, characteristics and importance in facilitating procedures and reduce red tape and speed in the completion of transactions, because the survival of the contemporary and modern themes (governance) without research and analysis of the survey will miss the opportunity on the provincial council to take advantage of legibility intellectual to improve and create boards or active and influential organizations and will continue their activities and their effectiveness is characterized by being routinely as would be unable to achieve adaptation and rapid response to the requirements of the data environment in which it operates in the framework of Diyala provincial council, as well as the lack of a clear strategy in the work of the Diyala provincial council in the medium and long term every direction changes surrounding it, as well as the limited attention of the Board of Directors of the need and the importance of the adoption of the application system of governance in all parts, and the people of the Council, and of the goals of this research is to stand on the most important administrative weaknesses and make proposals to strengthen and resolution as well as the proposal of a new organizational structure for the provincial council in line with corporate governance requirements and laws, the importance of the subject of governance, which is one of the most effective trends to evaluate and assess the performance, especially in light of establishing control system and smart follow - up to translate the performance criteria under which targets corporate governance, have been addressed in this research to some of the questions which you can apply the governance of the Diyala provincial council requirements? Is the advantage of the organizational structure of the provincial council complex or flexible? Does the possibility of the development of the Council's work in line with developments in the rake of government services to the people of the province are available? And that of the main conclusions reached by the researcher is, variation application governance requirements levels in accordance with the organizational level and the importance of function at the level of the Council, and that it is the most important application of governance begins devoutly Council administration in adopting the principles of corporate governance requirements, and help governance to determine the needs of the organization of the training and development of personnel programs workers in the Council, as well as help the governance councils to increase management's ability to control their employees, and strengthening the role of citizens is through communication with them and follow up on complaints about the Council's work, and that the most important proposals and recommendations included the need to increase attention to governance, tools and mechanisms and their targets because of their impact significantly to the success of the Council in its accomplishment, and the need for the Council to attract workers who have the scientific background to strong for the transfer of information and knowledge among all personnel in the Council, and adopt corporate governance requirements as to enhance the effective contribution of the citizens of the delivery of their opinion to the responsible parties in the province, and the longer these proposals the recommendations are very important reached by a researcher at the end of his research in order to enhance the work of the Diyala provincial council and development in order to provide better services to citizens and a record time
👁 مشاهدة
جودة الخدمات الصحية ودورها في تحقيق رضا الزبون باستخدام نموذج (5Qs) - بحث تطبيقي في مستشفى بغداد التعليمي == Quality of Health Services And Their Role In Achieving Customer Satisfaction By Using (5Qs) Model - Applied Research In Baghdad Educational Hospital
اسم المؤلف:
حيدر منصور كاظم الزبيدي
اسم المشرف:
نادية لطفي عبد الوهاب الجنابي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
ادارة التمريض
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يهدف هذا البحث الى تشخيص مستوى جودة الخدمات الصحية التي تقدمها مستشفى بغداد التعليمي وتحقيق رضا الزبون (المريض) باستعمال انموذج ((5Qs بابعاده الخمسة (جودة الاهداف، جودة العملية، جودة البنية التحتية الاساسية، جودة التفاعل، جودة الشعور العام) المطور من | This research aims to diagnose the quality of health services provided by the Baghdad Teaching Hospital and achieve customer satisfaction (the patient) level using (5Qs) model five dimensions (Quality Objectives, Quality of Process, Quality Infrastructure , Quality of Interaction, Quality of Atmosphere) developed by (Zinelidin, 2006), as well as determine the level of the gap between the dimensions of the model (5Qs) and the reality of health services provided and indicate the order of the dimensions of the model, according to the degree of importance , The research problem is to double the quality of health services assessment systems as well as weakness in identifying customers and their desires needs, and use the (Checklist) as a tool head in the collection of data as well as form questionnaire includes( 13) paragraph to poll customers about the health services provided to them and measure satisfaction with these services totaling (120), as well as the data and information obtained from the records and documents of the hospital with its various sections (technical department, quality department, pharmacy, medical equipment, medical education department), and get the results used some statistical methods including (arithmetic mean, standard deviation, percentages) , As well as the use of statistical program (SPSS), the research found a set of conclusions, including : 1 - The possibility of the application of model (5Qs) dimensions in the hospital on the quality of health services, measurement of these dimensions has shown good results. 2 - Dimensional arrangement, according to the results sequence of importance (Quality of Process, Quality of Interaction, Quality of Objective , Quality Infrastructure, Quality of Atmosphere ), amounting to total quality (70%), which means the possibility of adopting this model to evaluate the quality of services provided at the hospital. Find the need to adopt the dimensions of the(5Qs) model has been recommended to assess the quality of health services provided to patients within the Baghdad Teaching Hospital, since these dimensions is a modern indicators of some type, which provides a comprehensive assessment of the quality of health service in the hospital
👁 مشاهدة
ادارة النفايات الصلبة ودورها في حماية وتحسين البيئة / رؤية استراتيجية : دراسة حالة في بلدية الرشيد
اسم المؤلف:
حيدر كامل مشتت يسر
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:
هدف البحث هو ايجاد استراتيجيات ملائمة لادارة النفايات الصلبة في بلدية الرشيد التابعة لامانة بغداد باعتماد اليات التخطيط الاستراتيجي تساهم بتقليل التلوث الناجم عن الادارة الحالية والوقوف على خطورة المعالجات الراهنة وانعكاساتها السلبية على البيئة والصحة الع
👁 مشاهدة
بدائل الطاقة وانعكاساتها على التنمية المستدامة في دول نفطية مختارة اشارة للعراق == Energy Alternatives And Impacts On Sustainable Development In Selected Oil Countries With Reference To Iraq
اسم المؤلف:
حيدر ظاهر محمد القره لوسي
اسم المشرف:
لورنس يحيى صالح
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
الاقتصاد
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
ان تحقيق التنمية المستدامة في الدول النفطية واجهها العديد من التحديات الدولية والمحلية التي انعكست على هذه الدول في مسيرة التنمية, من جهة تواجه الدول النفطية صعود بدائل الطاقة التي قد تحد وتؤثر سلبا على عوائدها النفطية في المستقبل, ولاسيما مع زيادة الاهت | The achievement of sustainable development in the oil - producing countries faced many international and domestic challenges that are reflected on these countries in the development process, from the point of oil - producing countries facing the rise of energy which may limit the negative impact on oil revenues in the future, especially with the increased attention to environmental problems and the need to dismiss sources of alternatives pollution and that of the most important sources of fossil fuels, which will contribute to reducing the importance of depleted resource in the future, on the other hand, the oil - producing countries to get rid of dependence on non - renewable resources in the financing sources of income and finding sources of income more sustainable for the future, so that follow sustainable development in the oil - producing countries in the exploit their own resources to finance the sustainable economic development of all dimensions (economic, social and environmental) and achieve a sustainable balanced development of all dimensions and areas, which will ensure dismiss rely on depleted supplier and find a variety of sources of income and more sustainable Pat things to be achieved in these countries, as well as to save the generations rights next in natural resources, so the oil - producing countries, especially Iraq, the optimal strategy to exploit the depleted supplier that achieve the highest possible return first, and to achieve sustainable development of economic sectors all Secondly, the development of human resources and convenient output mode to suit the sustainable economic development requirements Third, to achieve the three goals above in oil - producing countries to achieve sustainable economic returns to enable them to get rid of the one - sided economy and diversify sources of income, such as well as ensuring the rights of future generations in the future.
👁 مشاهدة
تقييم الاداء للسياسات والبرامج وفقا للدليل المعد من ديوان الرقابة المالية الاتحادي بالتنسيق مع محكمة التدقيق الهولندية
اسم المؤلف:
حيدر حسن خنجر
اسم المشرف:
سناء عبد الرحيم سعيد العبادي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
تقويم الاداء
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تحظى عملية تقويم الاداء في المنظمات اهمية بالغة , وفي ظل التطور الحاصل في بيئة عمل المنظمات وانفتاح الاسواق والتطورات التكنلوجية في مجال الصناعة وارتفاع حدة المنافسة بين المنظمات الصناعية فرض عليها تبني انظمة لتقويم الاداء تعطي صورة واضحة عن ادائها وتمكنه | preparation process of performance evaluation in organizations is of extreme importance, and under development in organizations and the opening of markets and technological developments in the industry and heightened competition among industrial organizations imposed systems are built for performance give a clear picture about performance and competition. And centered research problem in answering the following questions : Is performance evaluation system is available in Wasit State Company for Textile Industries (sample research and is one of the companies belonging to the Ministry of industry and mining)? And how successful the company policies and programmes to achieve the goals set for it? , This research aims to assess the performance of policies and programs in the company, according to guide performance evaluation of programs and policies prepared by the Board of Supreme Audit and the Dutch Court of audit, to identify and promote the positive points and negative points to reduce or overcome, and reflected the importance of search through deeper objective performance evaluation of policies and programmes in Wasit State Company for Textile Industries in accordance with the Guide to performance evaluation of programs and policies for access to scientific knowledge and the real and substantive positive and negative impacts on policies and programmes and their implementation and impact Outputs and the extent to which proficiency the objectives sought to be achieved, perhaps about problematic adopted Finder descriptive to complete theoretical research while the case study approach was adopted (Case Study) to complete the practical side, and reached several conclusions that policies formulated by the company during the calendar years have not been sufficient to mitigate the losses cascading through increasing revenues and reducing expenditures and There is no significant development in the company's activity, both in the production process or on marketing and sales level. search reached a set of recommendations was working on a comprehensive policy by the company, in coordination with all concerned ministries and provincial Council, and drafted realistically and accurately based on information and data are truthful and correct lead to increased chances of success and achieve expected benefits (limitation of consecutive losses) when implementing and reduce the risk of failure to the lowest possible
👁 مشاهدة
اثر سعر الصرف الاجنبي على النمو الاقتصادي في العراق للمدة (1990ـ2015) == The Impact of Foreign Exchange Rate On Economic Growth In Iraq (1990 - 2015)
اسم المؤلف:
حوراء عبد الزهرة جواد السلطاني
اسم المشرف:
احمد خليل الحسيني
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
الاقتصاد
الدرجة:
ماجستير
الجامعة:
جامعة بابل - كلية الادارة والاقتصاد - قسم العلوم المالية والمصرفية
اللغة:
العربية
مكان الجامعة:
بابل
الصفحات الاولى:
المستخلص:
هدف البحث الى ايضاح الاثار الاقتصادية لتقلبات سعر الصرف الاجنبي امام الدينار العراقي في معدلات النمو الاقتصادي خلال المدة (1990 - 2015)، وتحديد اتجاه تلك الاثار وطبيعة تاثيرها على الاقتصاد العراقي، كما ان الاقتصاد العراقي شانه شان جميع البلدان النامية تع | The study aimed to clarify the economic effects of the Iraqi dinar exchange fluctuations in economic growth rates during the period price (1990 - 2015), and to determine the direction of these effects and the nature of their impact on the Iraqi economy. The Iraqi economy, like all developing countries exposed to many of the economic imbalances and even more sharply since the early nineties and until now, which led to the loss of the factors of economic stability, and then the absence of an enabling environment for economic growth, due to wars and blockades Iraq experieuced, the weakness of domestic resource mobilization, and the increased reliance on external financing, in addition to the external debt problem. However these are the wrong economic decisions which had an influential role in most of the distortions and crises the Iraqi economy suffers from. Thus the importance of the study lies in the role that could be played by the exchange rate in effect on economic growth rates in Iraq and the advancement to overcome the problems. The study starts from the premise that " The fluctuations of the Iraqi dinar exchange rate has a negative impact on economic growth variables and their impact more pronounced as compared to the stability of the exchange rate; a neutral effect". To achieve the objectives of the study, there are three chapters, the introduction and conclusion.Chapter One : the theoretical and conceptual framework of the exchange rate and economic growth.Chapter TWO : The indices measure the exchange rate trends and economic growth in Iraq.Chapter Three : Measuring the impact of exchange rate in the economic growth of the Iraqi economy. The current study used a form of analysis record (VAR) and through a standard program (E - views), that depending on the stability of the time series as preprocessing results indicate. all model variables as stable at the level of the moral level of 1% and the level of significance of 5%, and then tested joint integration, that proved the existence of a long - term equilibrium relationship between the independent variables and the dependent variable, then the estimate vector autoregressive (VAR) to the variables of the study.
👁 مشاهدة
تاثير الذكاء الثقافي في رسم السياسة المحلية في مجلس محافظة ذي قار : بحث استطلاعي == The Effect of Cultural Intelligence In Drawing Local Policy (Field Research In Provincial Council Thi Qar)
اسم المؤلف:
حنين قاسم حسن
اسم المشرف:
تلا عاصم فائق
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
ادارة عامة
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يهدف البحث عبر فصوله ومباحثه لاختبار علاقة وتاثير الذكاء الثقافي بابعاده( الاستراتيجية , المعرفة , الدافعية , السلوك ) كمتغير مستقل في رسم السياسة المحلية كمتغير معتمد بابعادها (التمكين , المرونة , العدالة التنظيمية , التمويل المحلي ) في مجلس محافظة ذي قا | This research aims to examine the correlation and the impact of Cultural Intelligence with their dimensions ( Strategy , Knowledge ,Motivation , Behavior ) on Drawing Local politics and their dimensions ( Empowerment , Flexibility , Organizational Justice , Local Funding ) In Dhi Qar Provincial Council To determine the extent of the presence of significant statistical differences between research variables Due to the recent experiment which requires clarification of the role of the pivotal and important carried out by the provincial council in the exercise of his work in light of the diversity of cultures and the peculiarities of the local community, which may impede the provision of equal services to all those parties were chosen this research. The importance emanated through the identification and dissemination of cultural intelligence and work to entrench the concept in a scientific and practical in the minds of members in order to enhance the value and type of local politics drawn by them to get to a state of satisfaction among the individual and the community alike ,The current research adopted the descriptive analytical method to accomplish, since the data were collected from 31 members representing the research community full form to be considered the most specialized in the research variables and employed for this purpose resolution, adopted the research program (SPSS V.21) (Excel 2010) with methods of statistics descriptive (Cronbach's alpha test of truthfulness , percentages, mean, coefficient of variation, standard deviation, simple Pearson correlation coefficient, simple regression coefficient) to test the hypotheses , The research concluded the most prominent among the findings of an association and the influence of moral and cultural intelligence in shaping domestic policy dimensions with a weak effect was not significant to the cultural dimensions of intelligence (behavior, knowledge) in drawing local politics , the research included four axes first went to the methodology and second to theoretical frame and the third to view and analyze the results and test hypotheses while the fourth was devoted to the conclusions and recommendations.
👁 مشاهدة
تقييم كفاءة الاداء الاستثماري للموازنة العامة : دراسة حالة في دائرة ماء بغداد == Evaluation The Efficiency of Investment Performance of Public Budget Case Study In Baghdad Water Authority
اسم المؤلف:
حنان اياد عبيد
اسم المشرف:
عماد محمد علي عبد اللطيف العاني
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
ادارة اعمال
الدرجة:
دبلوم عالي
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يهدف البحث الى تسليط الضوء على تقييم كفاءة الاداء الاستثماري للموازنات العامة في دائرة ماء بغداد التابعة لامانة بغداد، ومتابعة عملية التنفيذ للمشاريع كون عملية تقييم الاداء تعد مرحلة من مراحل الرقابة والتي تكشف عن نواحي الضعف والخلل في اداء المشاريع، اذ | The research aims to shed light on the evaluation of the efficiency of the investment performance of the general budget in the circle of water belonging to the Municipality of Baghdad Baghdad, and follow up the implementation process of the projects that the process of assessing the performance of longer phase of control and that reveal weaknesses and imbalances in the performance of the projects, as it has been to rely on the statement of the reality of the circle as well as determine the financial achievement rates for investment projects as well as assessing the efficiency of the performance of the budget by determining the level of efficiency of production projects using production capacity index. As well as a statement of how the best use of the financial allocations for projects for the period (20102014) and identify deviations and diagnose obstacles and difficulties facing the implementation of the projects. The use of many sources and references, laws and reports to support what has been put forward views and ideas as it was reached a set of conclusions was among them The lack of an information network between the Department and the authorities supervising the implementation of investment projects, particularly the information technology provides the facilities in terms of speed in the delivery of information and data and the right time, leading to speed the completion of works and projects, saving time and effort and reduce costs. The delay in approving the budget, as well as delays in the financing of the circle with cash as it is funding in recent months of the year, in addition to the delay procedures for Mounaqlat between projects within the overall costs in order to obtain the approval of the Ministry of Planning and Development Cooperation.While the recommendations of these conclusions areProviding network advanced information which enables the authorities supervising the implementation of investment projects to provide the department with information and data and reports daily and as soon as possible, which enables existing administrative work of speed in decision - making and stand on the reasons Allko and delays in the completion of projects and according to what is planned to bring benefits to the community through the provision of the best service. Finance department with cash during the first months of the year, in addition to special measures to be Mounaqlat within the competent minister the power without the need to obtain the Ministry of Planning to be part of the overall costs.
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التاثيرات البيئية والمالية لمعالجة النفايات الصلبة وانعكاساتها على التنمية المستدامة : بحث ميداني في مدينة كربلاء المقدسة == Environmental And Financial Effects of The Treatment of Solid Waste And Its Impact On Sustainable Development Search Field In The Holy City of Karbala
اسم المؤلف:
حميد خضير جاسم اليساري
اسم المشرف:
اياد طاهر محمد الجبوري
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
ادارة اعمال
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الكلمات الدلالية:
النفايات الصلبة
اساليب معالجة النفايات الصلبة
البيئة، المالية
التنمية المستدامة
الصفحات الاولى:
المستخلص:
هدف البحث هو التعرف على التاثيرات البيئية والمالية للنفايات الصلبة والعلاقة بين اساليب معالجتها والجانب البيئي والمالي ومن ثم انعكاس التاثيرات البيئية والمالية على التنمية المستدامة, وذلك من خلال استطلاع اراء القائمين على ادارة النفايات الصلبة ومعالجتها و| The aim of this research is to identify the environmental and financial Effect of solid waste and the relationship between styles of Solid waste treatment and Environmental and financial side , then the reflection of environmental and financial Effect on sustainable development , through a survey on solid waste management and treatment, this survey included (40) employees of holy Karbala Municipality Directorate, as well as (20) employees of supervisory authority on the management of solid waste ,representing by Directorate of Karbala environment. To achieve the aim of the research was planned hypothetical express logical relationships between variables : the independent variable (styles solid waste treatment(,The mediator variable (environmental and financial aspect( and The dependent variable (sustainable development).several hypotheses have been suggested as initial answers to explain the nature of these relationships , this research seeks to verify their validity.Also one of the the objectives of this research is to identify styles Solid waste treatment currently used by Karbala Municipality Directorate and the amount of waste per day, their characteristics and determine the current cost to be borne by Karbala municipality Directorate and revenues from them.Research methodology was an descriptive and analytical approach, based on field research style. a questionnaire has been prepared as a research tool to measure the environmental and financial effects of the treatment of solid waste and its Effect on sustainable development, hypotheses was tested by statistical tools as : the arithmetic mean , standard deviation , coefficient of variation , correlation coefficient and simple linear regression coefficient.The results showed the following : 1. the absence of application of any style for Solid waste treatment officially in the holy city of Karbala.2. There is a correlation and Effect between the styles of solid waste treatment and environmental aspect.3. There is a correlation and Effect between the styles of solid waste treatment and financial aspect.4. There is a correlation and Effect between the environmental aspect and sustainable development.5. There is a correlation and Effect between the financial aspect and sustainable development.6. There is a correlation and Effect between the styles solid waste treatment and sustainable development.
👁 مشاهدة
قياس الفقر متعدد الابعاد في العراق باستعمال مؤشرات اكسفورد OPHI == Measuring Multidimensional Poverty Using Oxford Indicators (OPHI)
اسم المؤلف:
حمدي محسن عليوي
اسم المشرف:
نبيلة عبد الهادي الشريف
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
الاحصاء التطبيقي
الدرجة:
دبلوم عالي
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
ان الدراسات والبحوث التي تخص الفقر متعدد الابعاد لم تجد اهتماما الا في السنوات القليلة الماضية ولاسيما بعد ان اطلقت مبادرة اكسفورد التابعة لبرنامج الامم المتحده الانمائي تقرير التنمية البشرية لعام 2010، حينها اصبح الاتجاة بالتحول من نمط القياس الفردي الى | Studies and researches that concerned in multidimensional poverty did not find any attention, except for the last few years especially after the initiative of oxford - the report of human development of 2010, since then, the pattern changed from the single measurement to multi measurement, by describing poverty in many variables instead of one variable (income). According to the initiative of oxford - the report of human development, Multidimensional poverty on a national scale in Iraq contain five main dimensions dimension consists several indicators (education, basic services, level of living, feeding and health and employment), each dimension consists several indicators. This study came to measure multidimensional poverty and knowing the poor rate and the poverty severity, on a national scale in Iraq and its(18) governorates, and also on an Environmental Scale (rural, urban), and then using the analysis of multidimensional poverty (Principal component Method), to determine the variables causing in forming these elements which affect multidimensional poverty, on the other side, and the central statistical organization also can benefit from this study, because this method has been used in Iraq recently. The main conclusions of the research was that the multidimensional poverty has recorded differences in Poverty rates between the governorates, since that (Erbil) has recorded the lowest Poverty rate than other governorates, and when compared with (Wasit) which has recorded the highest Poverty rate, it will show that on each poor individual in (Erbil), on the other hand there is Five poor individuals in (Wasit), also the severity of poverty was high in all of the Governorates, even in governorates that has low poverty rates. On the Environmental scale (rural, urban), the multidimensional poverty in rural was four times bigger than urban. The results also shown that There are five main elements that affects multidimensional poverty on an Iraq scale, in another side, there were six elements effecting in (rural, urban) scale.
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تقدير الدالة اللامعلمية للبيانات العنقودية == Nonparametric Regression Function Estimation of Clustered Data
اسم المؤلف:
حلا كاظم عبيد
اسم المشرف:
سجى محمد حسين الهاشمي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
الاحصاء
الدرجة:
دكتوراه
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
البيانات العنقودية تظهر في الكثير من العلوم الاجتماعية والصحية والسلوكية. وتتميز هذا النوع من البيانات بوجود الارتباط بين مشاهداتها. وممكن التعبير عن العنقدة من حيث العلاقة بين القياسات على الوحدات ضمن نفس المجموعة فان النماذج الاحصائية تحتم على حساب الار | Cluster data appears in a lot of social, health and behavioral sciences. And featuring this type of data link between the presences of her observations. And possible expression of clustering in terms of the relationship between measurements on units within the same group, the statistical models makes it imperative for the link account at every level, because failure to do so leads to misleading results. Hence the importance inside the Observations link to the estimating of the function non parametric for cluster data where the use of parametric method for ICON is always desirable to estimate some functions Because of the shape of the data is unknown in advance the appropriate function or as a result of the existence of some obstacles so it is the use non parametric method to estimate (smoothing) Nonparametric function.. Research has shown developed in recent times on the use of non parametric regression when parametric the assumptions are unfulfilled. And non parametric regression allows greater flexibility of functions dependent variables resulting from the data. Previous research has touched on the case of cluster data estimating the ways non parametric and semi parametric methods and was adopted state of neglect of the link within the same cluster property data that distinguish cluster data is particularly. And local kernel estimator achieved more efficient negligently correlation within clusters (even if the correlation is in the interest the study). While some touched on the case taking correlation between Observations per cluster using the estimated equations. Others had created the kernel methods in the case of cluster data behave completely different from the behavior of the capabilities of the spline estimator as has achieved kernel methods results more efficient when the neglect of the link within the clusters, while spline methods results achieved less variance of smoothing fixed parameters at taking the link inside clusters into account in the estimation process.So in this thesis will be nonparametric function estimating for clustered data using the Seemingly Unrelated Kernel Estimators, and The Generalized Least Squares Smoothing Spline Estimators and propose Robust methods and comparison of the methods listed above to indicate the best estimate of the nonparametric function estimating for clustered data, taking into account the structure of the link within the clusters were cluster data, The adoption of cluster data, which has the same number of explanatory variables within each cluster. To achieve this, thesis was divided into five chapters, the first chapter included introduction and aim of the research and reference review, either Chapter II now include the theoretical side which discussed the methods used to calculate the non parametric function of cluster data in the presence of the link. While included Chapter III experimental side (simulation) and the application addressed method in the second chapter and the statement of the best way has less (MAE) or (MSE). and either the fourth chapter includes the applied side to the real data for the proportion of white blood cells and its impact on the proportion of blood per patient (cluster) and Chapter V which includes the most important conclusions and the recommendations.it is through simulation experiments have been finding the best way to estimate the non parametric function for cluster data and a way The robust Generalized Least Squares Smoothing Spline Estimators in the case of a correlation. It was the application of all methods of the practical side using real data about the proportion of white blood cells and their impact on the proportion of blood hemoglobin for patients with blood cancer (leukemia).
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تشخيص ابعاد الهيكل التنظيمي : دراســة فـي مجلس محافظـة ميسان == Diagnosis of The Dimensions Chart Organizational Study In Missan Province Council
اسم المؤلف:
حكيم عطية زغير العبودي
اسم المشرف:
علي حسون فندي الطائي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
ادارة محلية
الدرجة:
دبلوم عالي
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
ان الهدف الاساسي من هذا البحث هو اعداد هيكل تنظيمي لمجلس محافظة ميسان وعلاقة وطبيعة عمل اللجان في الهيكل التنظيمي من خلال تجربة الباحث خلال مدة عمله في مجلس محافظة ميسان والنظام الداخلي المعتمد لمجلس المحافظة وتقارير ديوان الرقابة المالية واراء المختصين و| The Basic objective of this research Preparation of organizational structure of theMissan province Council. The relationship and the method of work of the committees in the organizational structure Through the experience of the researcher during his tenure in the Missan Province. The rules of procedure adopted for the provincial council and reports of the Office of Financial Control and the opinions of specialists and those interested in the work of the Council and its various committees and observations reported during the previous stages of the work Redistribution of the Standing Committees of the provincial council and integrate with each other and especially similar and converged in the jurisdiction and work and reduce the administrative bureaucracy and the development of other committees as it deems necessary and essential to the work of the Council researcher It may be omitted by the current rules of procedure of the Council. The Board committees basis in the preparation of the organizational structure of the Missan provincial council, is also interested in research on the preparation of an organizational structure for each committee through the formation of an advisory council technician to increase the expertise and professionalism and specialization in these committees and on the need to include functions and terms of reference of the committees basic aims that I found for it local councils which : (Legislation and supervision and budget preparation and planning and organization)And included in detail evident in the duties and responsibilities of these committees and to provide information and a database for each of the Committees of the Board of Missan province to include the number of local legislationThe number of field visitsEnumerate the proposed billsNumber of seminars, workshops, conferences and everything related to the working methods of each committee through monthly and yearly schedules for each committeeAs well as the goal of the researcher to create an internal system of each committee of the Board committees and procedural rules to regulate the work of these committees and find some kind of positive complementary relationship Between the council's committees and permanent institutions of the State Assembly in the province of common jurisdiction of hand Administrative, staffing and organizational structure of the people and departments and units related to the
👁 مشاهدة
امكانية اعتماد الحلول الراديكالية في تغيير واقع التنظيم المحاسبي في العراق == The Possibility of Adopting Radical Solutions To Change The Reality of The Accounting Regulation In Iraq
اسم المؤلف:
حكمت حمد حسن
اسم المشرف:
بشـرى نجم عبد الله المشهداني
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
المحاسبة
الدرجة:
دكتوراه
الجامعة:
جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تعد المحاسبة علما من العلوم الاجتماعية يستند على مجموعة من المبادىء والقواعد القائمة على مبررات منطقية , حيث تتولى مسؤولية توفير المعلومات المالية عن حقيقة الوضع المالي لمنشاة الاعمال , وبالتالي فهي تخضع لذات المداخل الفلسفية التي تخضع لها العلوم الاخرى | Accounting is Science from the Social Sciences is based on a set of principles and rules based on rational justification, which is responsible for providing financial information about the fact of financial position of the entity business, and are therefore subjected to the same philosophical entrances governing other sciences to explain and interpret the nature and the way of progress in science. This study is consistent with several previous studies which see accounting progressing according to the approach of radical revolutionary, completely as described by a professor of the history of American science Thomas Kuhn (1922 - 1996) in his book " The Structure of Scientific Revolutions," in which he sees that the progress of science with the open end starts from the stage before the science and followed by the stage of normal science, and then the stage of the crisis when anomaly states that undermine confidence in the Paradigm of natural science are increasing , then the revolution to resolve the crisis through adoption of new Paradigm able to cope with the problems that the former Paradigm from was unable to deal with them. One of the most important findings of this study is that the progress of accounting within the last hundred years had embodied the steps defined by Kuhn in the private approach in progressing of science, where the international paradigm accounting moved from the form historical cost to the form of the fair value which was culminated in the issuance of standard reporting International financial 13 ( fair value measurements ) and if it has now compared with the local paradigm in Iraq (standardized accounting system) , the size of gap has been continuously widen over time compared with the previous Iraqi studies which carried out similar comparisons, because of the stability in the local paradigm and its inability to accommodate environmental change while the change and development on the other side continued. These results paved the way for introducing recommendation in necessity to change local paradigm and replaced it thoroughly by the paradigm of international accounting, being unable to achieve the goals that accounting founded for them ( providing useful information ) in the current environment conditions making use of the experiences of several countries that have passed similar circumstances and with deliberate manner in cooperation with the international professional bodies.
👁 مشاهدة
ستراتيجية العمل والتخصص في المنظمات غير الحكومية : دراسة لعدد من منظمات مدينة بغداد == Business And Specialization Strategies In The Non - Governmental Organizations/A Study Onseveralorganizations In Baghdad
اسم المؤلف:
حسين محمد لهمود الفتلاوي
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:
ان للمنظمات غير الحكومية تاثير في داخل المجتمعات التي تنشط ضمنها، وهو يمثل التغيير الايجابي الذي تهدف تلك المنظمات احداثه في المجتمع، ويزداد ذلك التاثير باعتماد المنظمات غير الحكومية التخصص في مجال العمل واعتمادها استراتيجيات واضحة في اعمالها، والمجال | Maintaining the privacy of work and consistency on the strategic orientations are of the most important challenges facing the non - governmental organizations NGO especially that these organizations are working in an unstable environment which reflected in their work through facing many options and challenges encountered in connection with determining the nature of its business, and areas that copes with their ability, and focus on it.The study examined the deviation of non - governmental from the goals side acts side acts dispersion of efforts and weakens its focus on the main purpose for which it was founded. In addition to that, those businesses often do not align the jurisdiction of the non - governmental organization implemented in a manner incompetent, causing the waste of money and efforts. Hence it highlights the importance of specialization work for non - governmental organizations as a strategy. Therefore hypothesis that built the success of non - governmental organizations, but rather depends on how dependence specialization strategies that are consistent with its goals in the fields of employment and recognized the importance of networking and identify principles for dealing with other state institutions.The researcher studying the two projects and to compare the strategic directions and determine the amount of deviation from these trends, also touched on the sources of funding and networking and principles for dealing with government institutions.The study found that the strategy in general practices of NGOs in Iraq is weak, and there are no special strategies networking followed by organizations, there is also a gap between the strategic goals of the non - governmental organizations and the goals announced by the rules of procedure, and the weakness in the capacity of organizations to shift toward self - financing, where most of the projects rely on grants from the foreign & international part.The study also illustrated the most important solutions and proposals to increase the efficiency of NGOs strategic practices in the recommendations that came out of this study, by continuing academic studies regarding the strategic practices for NGOs
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تاثيرات الخطا البشري في المخاطر المصرفية وامكانية التحول نحو المنظمة المتعلمة : بحث تجريبي في عدد من المصارف العراقية الخاصة == The Effects of Human Error In The Banking Risks And The Possibility of Transition To A Learning Organization Empirical Study In A Number of Iraqi Private Banks
اسم المؤلف:
حسين لازم الزيدي
اسم المشرف:
سعد علي حمود عباس العنزي | صادق راشد حسين الشمري
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
ادارة اعمال
الدرجة:
دكتوراه
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يهدف هذا البحث الى دراسة تاثيرات الخطا البشري في المخاطر المصرفية وامكانية تحويل المصارف العراقية الخاصة الى منظمات متعلمة، وذلك من خلال قياس واختبار تاثير الخطا البشري في المخاطر المصرفية، والوقوف على المخاطر الاكثر ارتباطا به للتركيز عليها، وتقديم المع | This research aims to study human error effects in the banking risks and the possibility of converting the Iraqi private banks to educated organizations, and through the measurement and testing of human error effect in every kind of banking risks types and stand on the most closely associated with the risks in order to focus on them and make appropriate processors have with respect to and increase the availability of skills and expertise required to carry out banking operations of error - free manner. Find dealt with human error in terms of meaning and understandable, classifications and types, causes and consequences and its approaches and theories. Also addressed placed banking risks in terms of meaning and concept, species and entrances and theories, also addressed placed banking risk management and measurement. Also addressed the evolution of organizations down to the learning organization, including the concept and characteristics and dimensional measurement, and the requirements of becoming a learning organization. The research was sealing his intellectual and theoretical study of the relationship between the three threads with the submission of a successful international experiences. We depart search of his problem to was the need of the Iraqi private banks, which are supposed to reflect the level of development and progress in financial and economic of the country areas, to a deeper understanding of the human errors committed within the bank either by management or employees, and to understand their causes and consequences and its direct and indirect effects in banking risks, which are a feature of the banking environment, and thus its impact on the bank's success in achieving its objectives, or protect it from falling into failure, and leave the banking market. So it was necessary to find a strategy to ensure the management of human errors and management of banking risks, be the basis of learning from the mistakes of the past and adopt the principle of creativity and knowledge, within the court system called the learning organization.The research methodology depend on experimental method, has identified a set of hypotheses that have been tested different tools of financial analysis, the style of case study statistical tools. Has been selected five banks exposed to real problems for analysis and access to the results serve to know the effects of human error in the banking risks, it was also selected three banks from the good rating for comparative purposes to measure the possibility of converting to banks, educated organizations. The research has come to many of the most important results that the most important errors that affect the banking risk is management mistakes, especially mistakes of decisions making, and that more risk is affected that the credit risk. The research found that the dimensions of learning organizations in Iraqi banks available moderately, and that non - distressed banks are best able to switch to an learnining organizations
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مقارنة احصائية للحالة الصحية لاطفال المحافظات الجنوبية دون الخمس سنوات بين عام 2006 و2011 == Statistical Comparison of The Health Status of Children Under Five Southern Provinces Between The Years 2006 And 2011
اسم المؤلف:
حسين عيسى مسلم القريشي
اسم المشرف:
اسماء نجم 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:
العراق هو احد الدول التي عانى اطفاله من ظروف صعبة جدا , فواقع العراق السياسي جعل اجيال عدة تعيش في ظروف انسانية غير طبيعية لعقود من الزمن ان هذا البحث يهدف الى اجراء مقارنة للحالة الصحية للاطفال دون سن الخمس سنوات في المحافظات الجنوبية بين2006 و2011 اعتم | Iraq is one of the states that children suffering from very difficult circumstances, the reality of Iraq's political make several generations living in abnormal humane conditions for decades that this research is aimed at a comparison of the health status of children under five years of age in the southern provinces between 2006 and 2011, a researcher in the study approved the cluster survey data multi - third variables in the 2006 survey cluster multi - fourth variables in 2011, which Ajerthm the Ministry of planning / Central Bureau of Statistics, was taking the most important influences on children's health, including malnutrition, disease, diarrhea, respiratory infections, vaccines, drinking water, sanitation health, quality of feeding, social, educational and axis through the use of style analysis world by using Principal Component analysis to derive the most explanation of the health status of the children of Iraq in two years, factors and through the use of some software statistical shelf SPSS to show results concluded the researcher as shown by the results of the analysis the World in 2006 for the provinces as a whole that there are five significant factors that control the thirteen variables involved in the search on the southern provincial level either in the year 2011 for the provinces, the results showed the presence of four significant factors that control the three variables ten We note that the number of factors decrease between two and it conclude that health status in advance, either for the environment. in the year 2006 showed the results of factor analysis of the present, there were five significant factors that control the variables as a whole Lama in 2011 Veugd also five influential moral factors in health status and conclude that there is no difference in health status between the two for the present, As for the countryside were the results of the analysis the global him that he showed in 2006, there are five significant factors that control the thirteen variables involved in the search and in the year 2011, the results showed the presence of five moral factors controlling the variables and here we conclude that the lack of difference in the number of factors for the countryside between the two but there is an increase in the strong variables within the factors in the year 2006, which infer the existence of a very simple interest in rural health. the results also showed that the strongest variables influence the health aspect which vaccines variables making it one of the most important variables for the years 2006 and 2011 and we can call this component component health and that the strongest variables and rank second is the second component as included variables (diarrhea, coughing disease, the quality of the land housing, child's height, weight of the child, breastfeeding, the child's age, number of children under five years in the family) and we can call this vehicle as the (environment Child). It is the most important recommendations were are 1 - Give the subject of child health under five years of great interest by the state and the provision of supplies for all of it 2 - the need for attention and attendance routine vaccines to take the vaccines in a timely manner with the need to keep Bacart vaccines to know when the vaccine 3 - Increase health campaigns carried out by the Ministry of Health and for more than a vaccine as well as increased dropouts campaigns for all routine vaccines
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تنمية السياحة في العراق وتاثيرها الاقتصادي والاجتماعي في المجتمع : رؤية استراتيجية == The Development of Tourism In Iraq And Its Economic And Social Impact On The Society
اسم المؤلف:
حسين عباس خلف
اسم المشرف:
فارس كريم بريهي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
التخطيط الاستراتيجي
الدرجة:
دبلوم عالي
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يمتلك العراق مقومات وجود سياحة نشطة لوجود عناصر الجذب السياحي فيه والمتمثلة بالارث التاريخي والحضاري العريق , وكذلك وجود مراقد ومقامات الانبياء والاولياء الصالحين , كما يمتاز بتنوع طبيعته الجغرافية.تسلط الدراسة الضوء على مفهوم السياحة ونشاتها , وماهية ال | Iraq has the elements of active tourism because the presence of elements of the tourist attractions, the inheritance of historical and cultural heritage, also there shrines of prophets and saints, and various geographical nature.the study are highlights the concept of tourism and its beginning, the concept of development and the tourism development and its importance, moving towards the most important types of Iraq tourism, also refers to its current role in contributing to the national economy and its impact on the community run the manpower, the number of students graduating with this specialization, and then discusses the obstacles that facing tourism in Iraq, it also discusses how to work on the tourism sector development and make it an opportunity to adopt on variety the sources of revenue for the country, which can contribute to tackling the defect in the national economy by diversifying sources of revenues, bring foreign currency, and have an impact on society also by providing employment opportunities, by absorption of unemployment rampant, and establish generations have a culture aware for tourism value and interest in.The most important have conclusion it this study : ? Iraq has many elements for the advancement of tourism sector, including legacy of cultural and religious variety and picturesque nature, as well as human resources that had the capable to success the work of the tourism sector also had features of social and cultural variety and this whole represent strengths points supports the possibility of making tourism the basis of major factor for the adoption by supporting the national economy and provide jobs to absorb part of the existing unemployment and a reason to increase the awareness and culture among the members of society.? There are obvious neglect to tourism sector in Iraq by the legislative and executive authorities and lack of interest in it to take the role in supporting the national economy, the diversification of the country's resources and leave the unilateral economy, this neglect its from not to consult with the public and private sector to regarding the enactment of legislation pertaining of tourism, and confusion determining roles and duties assigned to tourism board.The most recommendation that study done are : ? Must be a real will that work to provide a suitable environment to success the tourism sector in Iraq, starting from the enactment of legislation to support this sector down to give the role and objectives clear to him, through the facilities of banking and financial support to encourage the private efficient sector taking place in this field, and must provide the infrastructure to help and ensure the success of the projects, that to not forget the security side, political stability and who does not exist without them for the process of tourist development.? Formation a committee to coordinate between the government sector and the private sector, and oversee the implementation of the tourism sector development strategy, reporting and feedback it, and give recommendations to the decision - makers.
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ادارة المخلفات الصلبة باستعمال نظم المعلومات الجغرافية : بحث تطبيقي في مديرية بلدية الحلة == Management Solid Waste By Using Geographical Information System
اسم المؤلف:
حسين رضا سعيد الخفاجي
اسم المشرف:
سعدون حمود جثير الربيعاوي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
ادارة البلديات
الدرجة:
دبلوم عالي
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تعد مشكلة النفايات الصلبة في وقتنا الحاضر مشكلة عالمية بين دول العالم جميعها ومنها العراق، وقد تزايدت حدة هذه المشكلة في الوقت الحاضر كنتيجة لزيادة عدد السكان، والنمو الاقتصادي وارتفاع مستوى المعيشة وازدياد معدل استهلاك الفرد والتوسع العمراني والحضري، | The solid waste problem in the present day global problem among all countries of the world, including Iraq, have increased this problem unit for the time being as a result of the increase in population, economic growth and rising standards of living and the increase in per capita consumption, urbanization, urban, and must find a suitable for this problem, what solutions their negative effects on the environment and human health.The problem with traditional search methods that rely on the experience of self and experience, which have become 'ineffective in the current solid waste management, and not to activate the screening process which is the appropriate solution to the problem of waste due to reduced amounts raised and utilized in recycling operations, in addition to the lack of landfill sites healthy matching conditions environmental and health standards.The research aims to stand on the practice of operations management of solid waste in the city of Hilla, carried out by the mayor of Hilla Directorate - solid and the environment Waste Division, through field visits and personal interview to officials of the municipal departments and units of its data collection and information related to solid waste, and assess the current status of the processes of collection and transport waste through the questionnaire that had been prepared for citizens and employees, as well as to determine the solid waste disposal sites (landfill) in accordance with the environmental and planning standards using spatial analysis of GIS technology (GIS). The search reach a set of conclusions was the most important, operations carried out by the municipality of Hilla Directorate only limited to two (collection, transportation and disposal of waste in the open position) and it is not working properly, because of the many problems that can be identified as finance, human and material, and the presence of serious and genuine desire for the process of sorting the waste by the citizens in the event of availability of the necessary supplies, and that the current landfill site has many environmental and health damage due to its location is not appropriate and that his work is not in accordance with the engineering and technical mechanisms standard applicable internationally.Based on the findings of the research results it has developed a set of recommendations including minutes prepared by the municipality of Hilla Directorate about what produces the individual per day of waste and identify and classify types of waste because of its significant impact in the stages of waste management, and the preparation of programs and courses developmental for integrated solid waste management staff and workers, and educating and encouraging citizens on the need for the initial screening of waste by him and the adoption of spatial analysis of GIS technology (GIS) in finding the best sites for manufacturing plants or landfill sites according to environmental and planning conditions,
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توظيف الحلول الابداعية لتحقيق متطلبات التحسين المستمر للجودة في مشاريع مياه الشرب : بحث ميداني في دائرة ماء بغداد == Harnessing Innovative Solutions For Achieving Continuous Quality Improvement Requirements In Water Treatment Plants A Case Study of Continuous Quality Improvement In Baghdad Water Authority
اسم المؤلف:
حسين خضر احمد
اسم المشرف:
صلاح الدين عواد كريم الكبيسي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
ادارة البلديات
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يهدف البحث المعنون (توظيف الحلول الابداعية لتحقيق متطلبات التحسين المستمر للجودة في مشاريع مياه الشرب) الى توظيف مداخل التفكير الناقد والابداعي وادوات الحلول الابداعية للمشكلات, في التحسين المستمر للجودة, للمساعدة في انجاز العمليات التشغيلية بفاعلية في مش | This Research aims for harnessing critical and innovative thinking approaches besides innovative problem solving tools in pursuing continual quality improvement initiatives for the benefit of achieving operations results effectively in water treatment plants in Baghdad Water Authority, as integration of those two approaches with investing in employee need of achievement and self - actualization is essential to improve drinking water quality. Case study has been used in fulfilling this research in the sadr city water treatment plant, which was chosen as a study sample as it facilitates describing and analyzing its current operational situation, collecting and analyzing its own data, in order to get its own desired improvement opportunity be done.Many statistical means and visual thinking promoting methods has been used to achieve research task, at first bar charts visual representation advantages was harnessed to compare the project main treatment processes for the years (2009 - 2014) to appoint weak points to avoid them, by harnessing (P - Chart) to evaluate chlorine and turbidity processes behavior that showed a weak performance in the year (2014), and as the chart shows that these two processes variation is within statistical control limits and follows the common variable law that is inherent to any production process, we went for harnessing Pareto analysis diagram to identify significance of all project business processes variation causes in order to appoint them as main causes in the fish bone diagram to identify root causes of water quality problem, and for accurate diagnosis of variations problems the (X bar - R ) chart has been applied as it shows : changes in the center of the process, which is seen mainly on the (X bar) chart ; changes in the variation between the subgroups of the process, which is seen mainly on the (R) chart.For achieving process incremental improvement by investing in human being natural characteristic of need for achievement, the (Individuals - Moving Range) Chart technique has been applied to achieve process concurrent control, attaining its improvement by best followed acting on its constrains and by means of employees comprehensive participation, and by doing so with aids of series of action plans according to Deming's cycle, improvement results has been achieved through synoptically reduction in observations readings arithmetic means for water quality variables : residual free chlorine ; turbidity. To measure project ability for development, checklist approach has been applied to identify its capability to apply innovative problem solving methodology and continuous quality improvement initiatives, the results showed existence of these two variables in the project business procedural contexts, besides the existence of influence of the first research variable on the second, which was tested and confirmed in research hypotheses testing chapter, which showed beside that a statistical confirmation of the research quantitive improvement results. Finally Practical recommendation have been submitted that reflex research conclusions, the most important one advise adopting suitable innovative problem solving tools that support project treatment processes controlling and improvement, specially intended is the (Individuals - Moving Range) Chart technique, besides the necessity of establishing a new sub - department for quality control with incorporeal and lawful character, and a specialized continuous quality improvement team in every water treatment plant in Baghdad Water Authority
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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
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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.
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تاثير اليات حوكمة الشركات في ممارسات التحفظ المحاسبي == The Effect of Mechanisms Corporate Governance In The Accounting Conservatism
اسم المؤلف:
حسين جليل محسن الموسوي
اسم المشرف:
بشرى عبد الوهاب محمد حسن الجواهري
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
المحاسبة
الدرجة:
ماجستير
الجامعة:
جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يهدف هذا البحث الى الوقوف على طبيعة تاثير بعض اليات الحوكمة في ممارسات التحفظ المحاسبي لعينة من المصارف المدرجة اسهمها في سوق العراق للاوراق المالية وتحديد الالية الاكثر تاثيرا في ممارسات التحفظ المحاسبي. ولتحقيق هذا الهدف تم استعمال كل من الية ( حج | This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used two models to measure the Accounting Conservatism practices would represent by (model C - Score) and (model Basu revised), which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the period from 2008 to 2013. In light of the results recommended the search to : compel Iraqi companies listed on the Iraq Stock Exchange to disclose - I all relevant to the application of corporate governance and mechanisms of information. listed companies in the Iraq Stock Exchange on the continued practice - II of accounting policies are conservative because of their active effect in curbing the excesses of assets and gains and investor protection values, and that does not understand that call for overkill in the exercise, but guidance for the application of the decision - making and what does not allow misleading users. III - listed shares in the market companies that the Board of Directors lineup include independent members with expertise and efficiency and strive to provide an audit committee has members independent and qualified and experienced financial and accounting know - how with set limits on rates of ownership and disclosure and follow - up property effectiveness and increase interest in the drafting of the report prepared by the auditor allowing the opportunity to demand more from the accounting reservation to limit the opportunistic behavior of management practices.
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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
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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.
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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.
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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
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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
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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
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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.
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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
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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).
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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
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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
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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.
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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.
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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.
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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
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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.
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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
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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.
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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).
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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.
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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.
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تحليل ازمة التخطيط في العراق في ظل التحول نحو اقتصاد السوق للمدة (2003 - 2013)م == Analysis of The Planning Crisis In Iraq Within The Transformation Toward Market Economy For The Period (2003 - 2013)
اسم المؤلف:
بان خليل ابراهيم الموسوي
اسم المشرف:
يحيى غني جاسم النجار
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
الاقتصاد
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يقدم هذا البحث عددا من التحليلات والشواهد النظرية والدلائل العلمية التي توضح مدى تاثير التغيرات والتحولات الاقتصادية العالمية على الاقتصاد العراقي الذي شهد التوجه نحوها منذ عام 2003م بعــــــد عقــــود من سيــــطرة الاقتصاد الموجه، مستعرضا ابرز مظاهر ال | This research presents many of theoretical analyzes and attestations, and scientific evidences showing the impact of global changes and economic transformations on the Iraqi economy, which is witnessing orientation towards it since 2003 after decades of domination - oriented economy, presenting the most prominent manifestations of economic transformation towards market economy (the advanced capitalist) of programs and policies strategy brought by global organizations of capitalism, which affected the planning trends and economic development objectives. We have been discussing many of the core issues such as advanced capitalism, market economy, liberalization and integration, privatization and direct foreign investment. In the midst of Iraq's transition towards market economy and to try to apply the trends mentioned above, the Iraqi economy bumped into crisis of tends applications. So it has become the achievement of development objectives necessarily requires a certain policies and procedures, which in turn requires the employment of means to achieve them within range of a specific time and through a scientific approach in the implementation of optimization in allocation of available resources, and this is what can not be automatically achieved. In other words, it is impossible to rely on the market mechanism in optimizing the best use of national resources, it has proven experiences of advanced capitalism itself that the market economy is unable to achieve the optimal allocation of resources without government intervention by means of formats and procedures include long - term economic plans. From this perspective highlights the role of meaningful economic planning as a scientific method is capable of running the economic development process safely, and that serve their goals in society as a whole service, along with the market economy form that makes their relationship become complementary, more precisely, to achieve coexistence between the private and public sector, with a greater role for the public sector. And within the activities of the public sector across the way planning levels is (preparation, implementation and follow - up implementation) many of the problems and obstacles that are crises appear, may be incurred and clarified a way that allows educate track and treatment to upgrade the Iraqi economy. Iraq remains important, like other developing countries is the (search for an economic system that takes advantages of the stylistic planning and the market mechanism, and excludes the negative impacts in line with global economic changes).
👁 مشاهدة
اعادة هندسة مسار العمليات وتاثير ابعادها في تعزيز الاداء المؤسسي : بحث في مكتب المفتش العام لوزارة التعليم العالي والبحث العلمي == Re - Engineering of Process Path And The Effect of Its Dimensionsfor Enhancing of Institutional Performance : Research In The Public Inspector Office For Height Education Ministry And Scientific Research
اسم المؤلف:
باسم حاكم كاظم العابدي
اسم المشرف:
غسان قاسم داود سلمان اللامي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
تقويم الاداء
الدرجة:
ماجستير
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يهدف هذا البحث الى تشخيص واقع وامكانية تطبيق اعادة هندسة مسار ابعاد العمليات في مكتب المفتش العام لوزارة التعليم العالي والبحث العلمي العراقية مع دراسة وتحليل امكانية توفير الارضية المناسبة لذلك , من خلال الاطلاع على الامكانيات المتوفرة لدى المكتب وخصوصا | This research aims to diagnose the reality and the possibility of the application of re - dimensions of operations in the Office of the Inspector General of the Ministry of Higher Education and Scientific Research of Iraq with the study and analysis of the possibility of providing a suitable ground for that course of Engineering, through access to the possibilities available to the office, especially human resource (personnals, skills, expertises) , which is the central element for the success of change. The research problem has been identified in the presence of routine and administrative episodes excess and found organizational structure that contains the administrative units can be combined or dispensed with the development of other units to actively contribute to enhancing the performance, and not to use the available resources optimally and this in turn generates bottlenecks and waste of time and that means wasting resources and random lag the performance of the business, as well as to answer a number of questions, the most important - is the availability of the dimensions of re - operations in the course of work of the Office of the Inspector General of the Ministry of Higher Education and scientific research environment Engineering? What is the reality of the corporate performance indicators Office of the Inspector General of the Ministry of Higher Education and Scientific Research? In order to achieve the desired goals of the research and answer the questions of the problem, as research aims to see the actual reality of the performance of the Office of the Inspector General of the Ministry of Higher Education and Scientific Research and diagnose strengths and weaknesses and make proposals that would consolidate the strengths and address weaknesses in the path Business, diagnose reality and the dimensions of process re - engineering and the dimensions of institutional performance and its impact in the order of precedence of those dimensions in the office, applied research on a sample of (60) a member of the office staff out of (127) and functional level extends between managers and department heads and officials of the people and officials of the units and some of the staff, has used the questionnaire as a tool to collect data and information, the study reports the office has been relying on the analysis of data on the arithmetic mean of the results of the standard deviation and the relative importance and tight to answer and the coefficient of variation and t - test, F sig as appropriate statistical methods to analyze the data, and achieved a set of results, highlighted by the presence of correlation significant morale among the dimensions of Business process Reengineering and the dimensions of institutional performance appeared that there was a significant effect between Business process Reengineering and the dimensions of institutional performance, as this effect level uneven between dimensions, while at the level of exploratory analysis of the data shows a routine and workshops administrative redundant to be canceled or processed through simplification of procedures and attention to reconsider the restructuring and the abolition of administrative loops is important and which can be dispensed with, and that the office need to pay attention to simplify procedures and a review of the current structure. a and the abolition of routine existing and adoption analysis for operations and research found a new administrative structure is consistent with the principle of re - engineering institutions
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صياغة اليات علاقات التنسيق الفاعلة للمتابعة الاستراتيجية بين الامانة العامة لمجلس الوزراء والوزارات العراقية : دراسة حالة == Formulating Mechanisms of Effective Coordination Relations For Strategic Controlling Among The General Secretariat of The Council of Ministers And The Iraqi Ministries
اسم المؤلف:
ايناس مالك هادي الجيزاني
اسم المشرف:
سعد علي حمود عباس العنزي
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
التخطيط الاستراتيجي
الدرجة:
دبلوم عالي
الجامعة:
جامعة بغداد
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
اعتمد البحث على متغيرين رئيسين، وهما التنسيق الفعال وبوصفه متغيرا مؤثرا، والمتابعة الاستراتيجية كمتغير متاثر، وتم اختيار دائرة المتابعة والتنسيق الحكومي ومنسقي الوزارات باعتبارهم النواة لبناء علاقات التنسيق الفعال لتحقيق المتابعة الاستراتيجية بين الام | Search adopted tow main variable , these are the active coordination as an influential variable and the strategically follow up as an influenced variable ; it has been choose the follow up department government coordination and coordination ministries as they consider the nucleus to build active coordination relation to achieve the strategically follow up between the general secretariat of the council of ministers and the Iraqi ministries , by field homeliness that done by the researcher the problem of the search have been diagnosed that present in weakness of the development of the active coordination and strategically follow up between the general secretariat of the council of ministers and the Iraqi ministries in their implementation to the government program to the required level , it has been suggest a form to build coordination relation mechanisms for the purpose of follow up strategies , because the presence of barrier that limit the building of active coordination relation to achieve the stratigical follow up that participate in the achievement of the goals that government aim to in their program to reach the required level.So that the search aimed to achieve number of goals like : - studying and analyzing the active coordination relation building mechanisms ; to achieve stratigical follow up between secretariat of the council of ministers and the Iraqi ministries ; working on the development of a form to achieve the stratigical follow up between ministries and minister , to achieve these goals from the practical side the search depend on case study method for the collection of the information and studying an descriptive study , it has been use personal interview questionnaire to study the case as well as the researches and studies that deal with coordination variable and follow up in the theoretical side ,therefore the search has been reach to multiple conclusions such as that the level of coordination between the general secretariat of the council of ministers and the Iraqi ministries range between the acceptable and good ; that leave its effect on the follow up level also ; administration by priorities that transpose the special government program priorities to a certain product consider one of the main methods that help in the active achievement of goals ; upon it has been put a recommendation that could participate in case of their achievement in the improvement of building the active coordination relation to carry out the follow up strategies between the general secretariat of the council of ministers and the Iraqi ministries and working on the development of the active coordination mechanisms between the general secretariat of the council of ministers and all the sites that follow it according to the most modern technique that used worldwide and make it suitable with our institution to investigate the follow up strategies and application of search form on the practical case since there is intimate relationship that link between the active coordination and the follow up strategies that lead to an increase in the performance efficiency reaching the achievement of goals effectively , at the end a proposed drawing model have been introduce to develop the relation between tow variable ( follow up strategies and the active coordination )
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