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تفعيل الدور التمويلي للضريبة من خلال العدالة الضريبية : دراسة حالة العراق The Activate of The Financing Role of The Tax From Through The Tax Equity Fettle Study Iraq

اسم المؤلف: عمار ممدوح عبد القادر محمد الدوري
اسم المشرف: مؤيد صالح عبد القادر الشيخ
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: اصبحت الضريبة في عصرنا الحديث جزءا لا يتجزا من حياة كل فرد، فهي تصيب الغني كما تصيب متوسط الدخل، وتصيب صاحب العمل كما تصيب العامل. ومن هنا تبرز اهمية التشريعات الضريبية وحساسيتها لانها تصيب الاغلبية العظمى من المواطنين، مما يتعين على الدولة الاهتمام | Tax became an indispensable necessity today, and it is stable for the independent judgments to make state organization in the rule of money and power. But the tax still in charge of psychological paid deduction may deprive the enjoyment of a portion of its assets and practical considerations here were required to reconcile these opposing interests is therefore necessary that the tax system is based on the foundations of the public treasury to ensure their rights and achieving its goals on the one hand and preserving the rights on the other hand، Citizen and mitigate the impact of tax it. Justice has set up one of the main and most important of these lines and as a key to the integrity of the tax system as well as a target destination for the system. To achieve the goal of the study, were divided in three chapters, which reviewed the conceptual framework of the study, which included on the first topic addressed the concept of tax and objectives, through the four demands addressed first requirement definition and characteristics of the tax, while the second addressed the requirement of a good tax system which By Adam Smith. While addressing the third requirement legal basis to impose the tax, which included financial contract theory and social solidarity. Finally, the fourth requirement was to address the fundamental objectives of the tax and all of the goals of economic, social and political. The second topic included the concept of tax justice and elements, through the three demands came first requirement of explain the concept of tax justice including horizontal and vertical equity. The second requirement address included the elements of tax justice (i.e. the means by which to achieve justice in taxation). This included the four pillars was equal to the tax and tax and public personality and non - duplication. While the third requirement came to distinguish between tax equity and social justice. The chapter II of this study is to review the structure of the tax system in Iraq and income tax legislation in Iraq, through the demands addressed first requirement of direct taxes including income taxes and taxes on capital. The second requirement dealt with indirect taxes, which include taxes and taxes on commodity circulation and behavior.. The second topic of chapter II addressed the income tax legislation in Iraq, where Section Demands to also address the first requirement of the concept of the income tax and the tax position of the Iraqi legislature to either second requirement was to address income subject to tax in the tax legislation in Iraq. The third and final chapter has dealt with justice and the tax achieved in the Income Tax law No. 113 of 1982, as amended, as its first address to the legislature the tax position of the Iraqi staff of tax justice. While the topic of the second look to the future turns out the tax system in Iraq calls for the liberalization of world trade. The study ended with several conclusions and recommendations

تحديد المزيج الانتاجي الامثل في شركة واسط العامة للصناعات النسيجية باستخدام اسلوب البرمجة الخطية Determination of The Optimal Product - MIX In General Wasit Company For Textile Industries By Using The Method of Linear Programming

اسم المؤلف: عرفان جليل كريم الشمري
اسم المشرف: صلاح مهدي عباس البيرماني
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The importance of planning increased in general and production planning in particular and its role maximized over years, being the basic pillar that are depended in planning the branch activities concerned, and a method for organizing economic in different countries and it has its basic rules and methods the matter that motivates us to study it in details.The men who are responsible for production planning face the problem of choice between the number of available possibilities and all these problems are solved according to the personal approbation and practical experience, but when the choice problems become complex, it becomes difficult to depend on experience and experiment only to reach to the right choice ( the ideal ) and then the new mathematical methods mush be used to solve these problems.Accordingly, the idea of focus on linear programming is originated which became one of the methods that are most used in the field of different establishments production planning by showing the effectiveness and efficiency of this method in expressing the production plans with quantitative method, and if me look deeply and in auditing way to the different production processes if me find that it is possible in many situation, to get certain product in many technical methods by using varied production methods, that in the industrial applications, there are a large number of industries that allowing to substitute certain types of items with others.the deep analysis of production methods shows that the production methods that use the same methods cannot be of one or similar characteristic or descriptions but They one Different from each other in one characteristic or other, and thus, the research find that in spite the first and quick view of production process may lean an impression that for each product a defined method for its production or it requires the using of certain resources, but the fact that there are a large number of solutions that are possible for each production question beginning from choosing the items that are necessary for production and ending with the method of products transforming and distributing, and practically, the persons who are responsible for production planning in the establishment face different production problems that require the ideal and suitable solution within the group of possible solution that the best possible solution when the production resources are limited is the solution that secures the larger possible result from exploiting these resources.The process of finding the ideal solution is very complex, as the quantity of possible solutions is very cage, the matter which makes the process of choosing the ideal solution among them by comparisons need along time and a big effort and then the work becomes impossible practically and here the vole of mathematical programming came which provide the men who are responsible on production planning in the establishment with mathematical method, especially the method of linear programming which allows the finding of ideal solution for production and economic questions without the resourcing to the studying of all possible solutions and their comparison.

فاعلية اداء الاسواق المالية في ظل الازمات الاقتصادية في بلدان مختارة Effectiveness of The Functioning of Financial Markets In Light of Economic In Selected Countries

اسم المؤلف: عامر عمران كاظم المعموري
اسم المشرف: ثائر محمود رشيد العاني هناء عبد الحسين الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: In this study, the light had been shed on the relationship between of indicators stock market and business cycle in selected countries ,the study has been divided into three main chapters in order to test the validity of this hypothesis and achieving the aims of this study. The first one forms a conceptual and ideological of study and included three basic section. The second chapter dealt with Analyzing framework of study included two basic sections. While , chapter three has concentrated on the measure and analysis of the Feed back between stock market and business cycle. The study sample consist of six countries : USA, Mexico, Thailand, Malaysia, Korea, Egypt. It uses annual data covering the period (1983 - 2006).By using the Hsiao causality test has been used determine the direction of causality between indexes of stock market and business cycle.This study has yielded (concluded) many results from the theoretical and mathematical (econometric)First : "the conclusions of the theoretical aspect1 - Are the economies of industrialized countries over time, as with cases of depression and recovery, which affect to economic activity, and companies know that these conditions are strongly influenced by cycle companies, with sales booming with economic recovery and stagnation and decline in the shares of these companies know the stock prices rise as the periodic during the phase of prosperity and decline during the recession, the success of the investor depends on the type of the shares so to correct timing of the purchase 2 - The existence of a relationship and mutual influence between the work of primary and secondary markets, as the evolution and breadth of the work of the primary market leads to the development and expansion of the secondary market, through the development, diversification and expansion of new releases through the primary market, which offer the possibility of development and expansion of the secondary financial market activity, and using those issues later in their dealings, and in accordance with the clear understanding of this difficult chapter of the work and the development and expansion of these markets. 3 - financial derivatives is one of the most important features of modern financial developments during the last decade of the twentieth century, and these tools provide payments derived from other assets may be real or financial assets to cope with fluctuations and crises that have affected financial markets, which were used as tools to hedge against fluctuations in stock prices and rates interest and exchange rates. 4 - A shift in the characteristics of economic cycles, after the Second World War, becoming shorter courses "and less in terms of the duration of the decline in production or in terms of rates of deterioration in the indicators of economic activity and the disappearance of the global economic crisis as characterized by the unequal international distribution among countries capital, in addition to the lack of synchronization occur in those countries, but that this situation would be different during the eighties of the twentieth century and in the context of globalization has become the crisis overtaking the limits of all countries, whether developed or developing. 5 - The recurrence of financial crises and the breadth and speed of transition in the light of financial globalization is a controversial and attention to result in the damaging of a comprehensive and unexpected is not limited to the financial sector, but extends to other sectors and the effect of high economic costs have a negative effect not only in a crisis but extended beyond the borders to other countries. 6 - at the basis of the relationship between the performance indicators for the stock market situation of economic activity, the movement of stock prices is an important indicator to predict the economic cycle as they move in the opposite direction to the movement of bond prices, and up to the maximum level before the arrival of economic activity to the top of the recovery and up to lowest level before the arrival of economic activity to the bottom of the recession. 7 - The East Asian crisis occurred because of the big gap between the real sector and financial sector, which increased with the application of financial liberalization policies in the countries of East Asia, which has made the capital looking for a quick profit by speculating in the financial sector which has seen significant expansion and irresponsible, and take exercise role Parasitically hindering the process of economic growth, which has affected of the development the real economy and shot back, for the extent of the crisis and its spread from the center of the crisis (Thailand) It was during the economic vulnerability of financial markets and the integration of the global financial system. Through any channels of foreign trade and financial markets.8 - The degree of vulnerability of the Arab countries the financial crisis America is different from country to country, depending on the degree of economic openness and the degree of financial and economic development, countries are opening up the high and the Arab Gulf countries in particular will be more affected by and through the channels of oil and the dollar exchange rate stability. Second : the conclusions of the quantitative aspect 1 - The analysis showed that the standard linear model is the best expression of the models and the reality of the stock market in the United States. 2 - analysis showed that the standard non - linear model (Logarithm double) is the best model to reflect the reality of the stock market in each of the (Mexico, Thailand, Malaysia, South Korea, Egypt) 3 - The results of the United States signs an agreement with the estimated parameters form the logic of economic theory in terms of a direct correlation between stock market indices and the state of economic activity, except the number of companies that have demonstrated an inverse relationship because of the merger that took place between listed companies in the market. 4 - show a causal bilateral Feed Back casualty between stock market indices and the economic cycle, there is no impact of the market shares of economic activity is economic activity towards the stock market, which confirms the existence of a significant impact to the stock market on economic activity in the United States, as these are the efficiency of the market high. causal bilateral Feed Back casualty between stock market indices and the economic cycle, there is no impact of the market shares of economic activity is economic activity towards the stock market, which confirms the existence of a significant impact to the stock market on economic activity in the United States, as these are the efficiency of the market high. 5 - it seems that there is a causal relationship bilateral Feed Back casualty During the time lag between the first indicators of the stock market (the market index, the turnover rate) and the state of economic activity (economic cycle) in Mexico, in the direction of the market value, volume and the number of companies to the economic activity of the stock market, when considering the case of economic activity as the dependent variable.With the direction of the relationship when the stock market indicators as dependent variable of the independent variable (the case of economic activity) to the stock market indices, except the market value.6 - The results of measurement in Thailand and a positive relationship between stock market indices and the state of economic activity (economic cycle), it was determined to test the causal relationship that the two - way and at the failure except for the first time the number of companies. 7 - shows the measurement results on Malaysia as in accordance with the logic of economic theory, which pointed to the existence of a relationship between the soft variables, and confirmed through the test of causation and the existence of feedback between the stock market and the state of economic activity.8 - The results of South Korea in line with the logic of economic theory, which revealed the presence of a direct correlation between the stock market and the state of economic activity (economic cycle), which was evident from the test of causation as the two - way, except the number of companies.

العولمة الاقتصادية وتاثيرها في اسواق العمل مع التركيز على البطالة في دول مختارة : مصر والاردن حالة دراسية

اسم المؤلف: زهير حامد سلمان السعدون الزيدي
اسم المشرف: ايمان عبد خضير الغريباوي
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

اثر احلال النقد الاجنبي في فاعلية السياسة النقدية : دراسة لتجارب بلدان نامية مختارة للمدة (1991 - 2006) مصر، العراق Affect of Foreign Money - Substitution In Effectiveness of The Monetary Policy , Study of Selected Developing Countries For (1991 - 2006) Egypt And Iraq

اسم المؤلف: رجاء عزيز بندر العقيدي
اسم المشرف: ابراهيم موسى الورد مظهر محمد صالح
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تبنت عدد من البلدان الناميه والاقتصادات الانتقاليه في السنوات الاخيرة العمله الاجنبيه ( مثل الدولار الامريكي او غيره من العملات الاحتياطيه )، واصبحت تلك العملات في بلدان اخرى شبه رسميه او يسمح للعملات الاجنبيه بالتداول جنبا الى جنب العمله المحليه اي الا | Number of the developing and transitional countries have been adopted , in the recent years , the foreign currency to do the function of money in the domistic economy ( such as , us Dollar or other reserve currencies ).These currencies became semi - official unit of exchange in other countries , or it was allowed to such foreign currencies to circulate , side by side , with the local currency , i.e. ,to allowed the local use of foreign currency to make the transactions ( currency substitution).This phenomenon appeared due to unstable economic conditions , including these accompanied with hyper inflation.In the wake of financial liberalization , these economies have opened their financial markets to gain an enormous inflow of foreign capital giving the residents the opportunity to get the foreign assets instead of the local assets for the purpose of risk diversification or what is called ( assets substitution ) for wealth keeping.This phenomenon has posed some challenges against the economic polices , including monetary policy for it bargins on monetary independence.The main objectives of the study are to interpret why some economies use the foreign currency instead of the local currency to make transactions or to store values in the national economy , as well as analysize the full dollarization or part dollarization effect as a monetary system , in which US dollar or any foreign currency replaces the local currency to achieve the monetary policy effectiveness.The hypothesis of our study can be summarized as follows : 1. Dollarization is a result of the financial liberalization , it is a situation of deviation in the monetary equilibrium of macroeconomics , leading to the correlation financial liberalization and the recent trends of monetary policy based on the indirect means.2. Dollarization ,as a feature of the financial liberalization , poses challenges against monetary policy , which exposes it to currency crisis in countries suffering insufficient financial markets and weak local currency.To test this hypothesis and achieve the study's objectives , this study divided into four chapters.Chapter One deals with Dollarlization : The historical and theoretical roots.Chapter Two explains monetary policy effectiveness , and Factors influencing it under the financial liberalization.Chapter Three offers reflections of Dollarlization in monetary policy efficiency. While Chapter Four specialized with analysis and measurement the causal relation between the economic disequilibrium ( imbalance ) indicators and Dollarlization measurement indicator for both Egyptian and Iraqi economy for (1991 - 2006 ).The study ends with some conclusions and recommendations. The most important of conclusions are : 1. The causal relation trend from the economic imbalance indicators to Dollarlization measurement indicator for Egyptian economy , as well as the economic imbalance indicator for Iraqi economy.2. Under an environment of currency subistitution , the policy of making the exchange rate as a tool to fix the inflationary expectations , is efficient in De - Dollarlization , in spite of the cost of this policy in the field of lower Central Bank reserves and / or extra burden on public expenditures.While the most important recommendations are : 1. To reduce Dollarlization and its risks , it is necessary to have dual approach , i.e. , it discourages the use of foreign currency and promotes the attractiveness of local currency as a mean of intermediation.2. Economic stability is an important aim to remove Dollarlization , but it might not be enough to reverse it (De - Dollarlization ). So , it requires other procedures , such as liberalization of local interest rate , establishment of a competitive payments system using local currency , and development of local Financial tools , those are also steps that can help the De - Dollarlization phenomena

الضرورة والركائز الاساسية للانتقال من الاسلوب المخطط الى الاسلوب التلقائي للنمو : العراق حالة دراسية

اسم المؤلف: احمد عبد الله سلمان الوائلي
اسم المشرف: ميسر قاسم محمد غزال
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: اضحت ظاهرة التحول الى اقتصاد السوق مثار جدل كبير على المسرح الاقتصادي العالمي،فقد اتجهت اليها الدول الاشتراكيه السابقة بعد انهيار منظومتها في بداية تسعينات القرن الماضي واتبعت تلك الدول الوصفات المقدمه اليها من المنظمات الداعية للتحول (الصندوق والبنك الدو

سياسات الاصلاح الاقتصادي وانعكاساتها على التنمية البشرية : دراسة لبلدان مختارة Policies of Economic Reform And Reflections On The Human Development : Study To Chosen Counties

اسم المؤلف: ابتسام علي حسين العزاوي
اسم المشرف: فوزي حسين محمد الحديثي
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

فاعلية السياسة النقدية في السيطرة على الضغوط التضخمية في العراق للمدة من 1980 - 2007 The Effect of the Monetary policy on the control of the Inflation Pressures in Iraq For the period Ranging For 1980 - 2007

اسم المؤلف: عمر محمود عكاوي العبيدي
اسم المشرف: حالوب كاظم معلة
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

الاستثمار النفطي في منظمة الاقطار العربية المصدرة للبترول OAPEC : مع اشارة للعراق - الواقع والافاق Oil investment in the Organization of Arab Petroleum Exporting Countries OAPEC - "with reference to Iraq" Reality and Perspectives

اسم المؤلف: احمد رحيم موسى العبودي
اسم المشرف: ربيع خلف صالح
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

السياسة المالية ودورها في الاصلاح الاقتصادي : مصر حالة دراسية

اسم المؤلف: هزاع داود سلمان
اسم المشرف: يسرى مهدي حسن السامرائي وليد عبد المنعم عباس
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى: