البحث — المستودع الرقمي العراقي

المستخلص: مر الاقتصاد العراقي بظروف استثنائية في العقود الماضية من حروب دامت لمدة طويلة كانت نتائجها وخيمة على واقع الاقتصاد العراقي من استنزاف للموارد الاقتصادية وكذلك على واقع السياسات الاقتصادية, تلاها حصار اقتصادي شديد استمر لاكثر من عقد من الزمن الذي اثر في تراجع جميع المؤشرات الاقتصادية, وفي ظل هذه الظروف لجات الدولة الى اتباع سياسة الاصدار النقدي الجديد لتمويل الانفاق العام لسد حاجات المواطنين, وهذه السياسات ادت حدوث تضخم جامح وتدهور قيمة العملة المحلية . اما بعد عام 2003 وفي ظل الانفتاح الاقتصادي وتزايد عائدات النفط لم نلحظ حدوث اي تغيير في واقع الاقتصاد العراقي وانما تعميق الطابع الريعي ولم يكن هناك توجهات للسلطات العامة لرسم سياسات اقتصادية تهدف لاعادة بناء الهيكل الاقتصادي وازالة الاختلالات الهيكلية التي يعاني منها وكذلك ابعاد الاقتصاد عن تاثير الصدمات الداخلية والخارجية . تنطلق هذه الدراسة من فرضية مفادها "ان هناك علاقة توازنية طويلة الاجل بين متغيرات الاقتصاد الكلي ومتغيرات السياسات الاقتصادية". ومن اجل اختبار هذه الفرضية فان الدراسة قسمت الى ثلاثة فصول, تناول الاول الاطار النظري لسياسات الاقتصاد الكلي والثاني تناول تحليل المتغيرات الاقتصادية في العراق اما الثالث تناول قياس تحليل دوال الاقتصاد الكلي والسياسات الاقتصادية وتم الحصول على نتائج النماذج القياسية باستعمال انموذج الانحدار الذاتي للابطاء الموزع (ARDL), والذي يعد من الاساليب القياسية المتقدمة, والذي يعتمد على اختبار استقرارية السلاسل الزمنية ويعطي هذا الانموذج نتائج عن طبيعة العلاقة في الاجلين القصير (انموذج تصحيح الخطا) وكذلك نتائج للاجل الطويل. وقد توصلت الدراسة الى مجموعة من الاستنتاجات من اهمها وجود علاقة توازنية طويلة الاجل فضلا عن العلاقة قصيرة الاجل بين متغيرات الاقتصاد الكلي ومتغيرات السياسات الاقتصادية وكذلك كانت سرعة التكييف في اغلب النماذج سريعة نسبيا ومن ثم فان الاختلالات التي يمكن ان تحدث سوف يتم تصحيح النسبة الاكبر منها في السنة نفسها واعادتها تجاه القيمة التوازنية طويلة الاجل. | The Iraqi economy has experienced exceptional circumstances in the past decades of war that lasted for a long time and its results on the reality of the Iraqi economy from the depletion of economic resources as well as the reality of economic policies, followed by a severe economic siege lasted for more than a decade that affected the decline in the values of economic indicators, Under these circumstances, the state resorted to adopting the new monetary policy to finance public expenditure to meet the needs of citizens, and these policies were offset by the gross inflation and deterioration of the value of the local currency. After 2003, with the opening of the economy and the increase in oil revenues, we did not notice any changes in the reality of the Iraqi economy, but rather the deepening of the rentier nature. There were no directions of the public authorities to formulate economic policies aimed at rebuilding the economic structure and removing structural imbalances, Internal and external shocks.This study is based on the hypothesis that there is a long - term balance between macroeconomic variables and economic policy variables.In order to achieve this hypothesis, the study was divided into three chapters, The first dealt with the conceptual framework of macroeconomic policies and the second dealt with the analysis of economic variables in Iraq. The third dealt with the modeling of macroeconomic functions and economic policies. The results of the standard models were presented using the ARDL model, Which is one of the advanced standard methods, which depends on the test of stability of time series This model gives results on the nature of the relationship in the short term (error correction model) as well as long - term results. he study reached a number of conclusions, the most important of which is the existence of a long - term equilibrium relationship as well as the short - term relationship between macroeconomic variables and economic policy variables, and the speed of adjustment in most models was relatively rapid. Therefore, the imbalances that can occur will be corrected. Same year and return it to long - term equilibrium value.

دور المعلومات المحاسبية في صياغة انموذج ضريبة التلوث البيئي في القطاع الصناعي == The role of accounting information in the formulation a model for environmental pollution tax In industrial sector

اسم المؤلف: سجى ناجح كريم

اسم المشرف: عقيل حمزة الحسناوي

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: التقنيات المالية والمحاسبية

الدرجة: ماجستير

الجامعة: جامعة الفرات الاوسط التقنية - الكلية التقنية الادارية - قسم تقنيات المحاسبة

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

المستخلص: تعد ضريبة التلوث البيئي احدى اهم الادوات التي تهدف الى مواجهه التلوث البيئي في القطاع الصناعي, وعلى الرغم من الاهتمام المتزايد بموضوعات البيئة وازدياد الدراسات العلمية بهذا الشان غير انه لا تزال هنالك صعوبات في الافادة من المعلومات المحاسبية في فرض هذه الضريبة لذا تهدف هذه الدراسة الى بيان دور المعلومات المحاسبية في صياغة انموذج مقترح لضريبة التلوث البيئي في العراق تطبق على الشركات الصناعية ذات الحساسية البيئية او الملوثة للبيئة. ولتحقيق هدف البحث تم اعتماد شركة الواحة للمشروبات الغازية / بابل كحالة دراسية لتطبيق الانموذج المقترح, وتم اعتماد بيانات سنة 2016 كاساس لاحتساب الضريبة. وقد خلصت الدراسة الى صياغة انموذج للضريبة يقوم على فرض ضريبة على ستة انواع من التلوث البيئي في القطاع الصناعي واعداد قوائم مالية معدلة بيئيا. وكانت اهم الاستنتاجات التي توصل اليها البحث تحديد الاهمية الكبيرة للمعلومات المحاسبية للافصاح البيئي في القوائم المالية مما يساعد وبشكل كبير جدا على القياس الكمي للضريبة, وبالتالي معرفة نوع الضريبة التي ينبغي فرضها ومبلغ الضريبة علما ان التلوث البيئي الناشئ عن الشركة عينة البحث يتمثل بتلوث الهواء لاحتراق نوعين من الوقود وهما الكاز والنفط, وتلوث الماء الناتج عن تصريف المخلفات السائلة وتلوث التربة بسبب طمر المخلفات الصلبة فضلا عن التلوث اشعاعي الناتج من وجود عدد من الاجهزة التي تولد نشاط اشعاعيا. كما بينت نتائج الدراسة ان دور المعلومات المحاسبية في صياغة وتطبيق الضريبة على التلوث البيئي يتجسد في اعداد قوائم مالية معدلة بيئيا وفق معايير الاستدامة وهو ما يدعي بجانب الافصاح عن المعلومات البيئية. كما تم منح تنزيلات ضريبية يتم اقتطاعها من مبلغ الضريبة الاجمالي وحسب نسب اقترحتها الباحثة في حالة التزام المنشاة بواجبها اتجاه حماية البيئة من التلوث الناتج عن انشطتها. واخيرا يوصي البحث بضرورة الزام الشركات الصناعية بالافصاح عن المعلومات المتعلقة بانشطتها البيئية التي تتطلبها عملية فرض ضريبة التلوث البيئي مما يساعد في تقليل الاضرار البيئية الناشئة عن المشاريع الصناعية. | Environmental pollution tax is one of the most important tools aimed at combating environmental pollution in the industrial sector. Despite the increasing interest in environmental issues and increasing scientific studies in this regard, there are still difficulties in benefiting from accounting information in imposing this tax. Accounting information for the formulation of a proposed model for environmental pollution tax in Iraq applied to industrial companies that are environmentally sensitive or polluted to the environment. To achieve this objective, Al Waha Soft Drinks Company / Babel was adopted as a case study to implement the proposed model and the 2016 data were adopted as a basis for calculating the tax. The study concluded with the formulation of a tax model based on taxing six kinds of environmental pollution in the industrial sector and also preparing environmentally modified financial statements. The most important conclusions of the study are the importance of accounting information for environmental disclosure in the financial statements, which greatly helps to quantify the tax and thus know the type of tax to be imposed and the amount of tax and also that the environmental pollution arising from the company sample research is the air pollution of the combustion of two types of Fuel, kerosene and oil, pollution of water resulting from the discharge of liquid waste, as well as soil pollution due to the dumping of solid waste and radioactive contamination of a number of devices that generate radiation activity.The results of the study also showed that the role of accounting information in the formulation and application of the tax on environmental pollution is reflected in the preparation of environmentally adjusted financial statements according to the criteria of sustainability, which is claimed in addition to the disclosure of environmental information. Tax deductions were also deducted from the total tax amount and according to the percentages proposed by the researcher in case the company is committed to its duty to protect the environment from pollution resulting from its activities. Finally, the research recommends the necessity of obligating industrial companies to disclose information related to their environmental activities, which are required by the process of environmental pollution tax, which helps to reduce the environmental damage resulting from industrial projects

الافصاح عن المعلومات البيئية في التقارير المالية على وفق معايير المحاسبة الدولية : دراسة تطبيقية في عينة من الشركات الصناعية العراقية == The Disclosure of Environmental Information in the Financial Reports Under the International Accounting Standards

اسم المؤلف: زينب عزيز باصي عبود

اسم المشرف: اسماء مهدي حسين الهاشمي | عقيل حمزة حبيب

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: التقنيات المالية والمحاسبية

الدرجة: ماجستير

الجامعة: جامعة الفرات الاوسط التقنية - الكلية التقنية الادارية - قسم تقنيات المحاسبة

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

المستخلص: تهدف الدراسة الى تحديد متطلبات القياس والافصاح عن المعلومات البيئية في التقارير المالية في ظل معايير المحاسبة الدولية فضلا عن دراسة وتحديد درجة وطبيعة الافصاح عن المعلومات البيئية في التقارير المالية لشركات العينة. ولاهمية المعلومات البيئية في اتخاذ القرارات الخاصة بوضع الخطط والاهداف ورسم السياسات التي تهدف الى حماية واستدامة البيئة باعتبارها تمثل الوعاء الشامل لعناصر الثروة الطبيعية تم بناء انموذج مقترح مناسب للافصاح البيئي لقياس التاثيرات البيئية في الشركات الصناعية العراقية عينة الدراسة. وذلك بالاعتماد على المعلومات المعلنة في التقارير السنوية لشركات العينة والتي تتضمن 21 شركة صناعية مسجلة في سوق العراق للاوراق المالية ولمدة 4 سنوات بين 2010 الى 2013. وقد تم اختيارها لما لها من تاثير سلبي كبير على البيئة عن طريق طرحها العديد من الملوثات المضرة بيئيا , وذلك باستخدام اسلوب تحليل المحتوى Content Analysis الذي سيكون اداة القياس الاساسية للبحث، حيث سيتم اعداد مقياس الافصاح باستخدام هذا الاسلوب وبطريقة مشابهه لمقياس Wiseman, 1982الذي يتضمن 18 محور للافصاح البيئي ضمن 6 محاور رئيسية تغطي جميع اوجه الاداء البيئي للشركة.بينت نتائج الدراسة ان الافصاح في شركات العينة مقيد بما يفرضه النظام المحاسبي الموحد بما يتعلق بالافصاح عن الوقود او مخلفات الانتاج, اذ لم تاخذ تطبيقات المحاسبة البيئية في الشركات الصناعية العراقية الاهتمام الكافي، وهذا ياتي نتيجة قلة ادراك الشركات الصناعية وضعف اسهامها بالمسؤوليات الواجب ان تتحملها في مجال حماية البيئة والمجتمع. ويوصي البحث الى اعتماد الانموذج المقترح للافصاح البيئي للتطبيق العملي في شركات العينة في ظل معايير المحاسبة الدولية لقياس مستوى الافصاح البيئي والذي يشمل اقتراح توسيع دليل الحسابات للنظام المحاسبي الموحد ليتضمن حسابات جديده تشمل ((الموجودات البيئية (المطلوبات البيئية (201)، المصروفات البيئية (301) والايرادات البيئية (401)). | The study aims to identify the measure and disclosure requirements of environmental information in the annual reports under IASs as well as examining the degree and nature of information disclosed in the annual reports of the sample companies. Due to the importance of environmental information in decision making regarding planning and drawing environmental objectives and policies to protect and support the environmental sustainability this study formulated an environmental disclosure model to measure the environmental effects of sample companies. The primary data were extracted from the annual reports of a sample consists of 21 manufacturing companies listed in the Iraq stock market covering 4 years from 2010 t0 2013. The sample companies were chosen from environmentally sensitive industries such as mental, or chemicals. To measure the degree of environmental disclosure an index containing 18 items with 6 different sections has been created to cover all aspects of environmental performance of the companies.The results indicate the environmental information disclosed by the sample companies are restricted and limited to the outputs of the uniform accounting system that generate accounts for energy consumption and inventory of wastes. The applications of environmental accounting have not received enough attention by Iraqi manufacturing companies because of the lack the culture of environmental protection in a business Iraqi environment. The results of this study present a theoretical framework to understand the nature of environmental accounting and reporting by providing a detailed overview of environmental accounting. In addition, the study suggests an environmental disclosure model applicable in Iraqi manufacturing companies under IASs to measure the environmental performance, including expanding the chart of accounting in uniform accounting system to contain new accounting codes are 101 - environmental assets, 201 - environmental liabilities, 301 - environmental expenses, and 401 - environmental revenues.

دور تقنية التكاليف على اساس النشاط في تطبيق بطاقة العلامات المتوازنة : دراسة تطبيقية في معمل سمنت الكوفة == Role of Activity based Costing Technique in application of Balanced Scorecard Applied study in Kufa Cement Factory

اسم المؤلف: غزوان محمد راهي الحدراوي

اسم المشرف: اسماء مهدي حسين الهاشمي

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: التقنيات المالية والمحاسبية

الدرجة: ماجستير

الجامعة: جامعة الفرات الاوسط التقنية - الكلية التقنية الادارية - قسم تقنيات المحاسبة

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

المستخلص: تعد عملية قياس الاداء احدى المهام التي تمارسها الادارات التنفيذية لغرض التاكد من فاعلية الاداء وكفايته في استخدام الموارد الاقتصادية. وبالنظر للتغيرات السريعة والمستمرة والتعقيدات في بيئة الاعمال المعاصرة الداخلية والخارجية واتساع نطاق المنافسة الشديدة شخصت الحاجة الى ايجاد اساليب وادوات جديدة تساعد في تحقيق الغرض من العملية المذكورة. تهدف الدراسة الى بيان دور نظام التكاليف على اساس الانشطة في تقويم الاداء الاستراتيجي باستعمال بطاقة العلامات المتوازنة.اما عن اداة الدراسة فقد اعتمد الباحث على تحليل بيانات المعمل عينة البحث من اجل تطبيق خطوات نظام التكاليف على اساس النشاط تمهيدا لتقويم الاداء الاستراتيجي.وقد توصل البحث الى جملة من الاستنتاجات لعل اهمها ما يفيد ان استعمال المعلومات المالية والتشغيلية لنظام التكاليف على اساس الانشطة من شانه ان يساهم في تطبيق بطاقة العلامات المتوازنة. كما ان تطبيق نظام التكاليف مع بطاقة العلامات المتوازنة من شانه ان يساهم في توجيه نظر الادارة العليا ومساعدتها على حل المشاكل التي يمكن بيانها بصورة مفصلة بالمناظير الاربعة لبطاقة العلامات المتوازنة وتطوير الرؤية الاستراتيجية وتحسين كفاءة الانشطة وفاعليتها.وقد خلصت الدراسة الى مجموعة من التوصيات اهمها ما يؤكد على اهمية تطوير نظم محاسبة التكاليف والادارية ومحاولة تطبيقها في معمل اسمنت الكوفة، لتوفير المعلومات اللازمة لدعم القدرة التنافسية فضلا عن تحسين قيمة المنتج. | Performance measurement is one of the functions performed by management to ascertaining from performance effectiveness and its efficiency in the use of economic resources, and with regard to the rapid and continuous changes and complexities in the modern internal and external business environment and wide competition, the need to find new methods and tools is identified to help achieve the purpose of the process mentioned. The objective of the study is to demonstrate the role of the activity based costing in evaluating strategic performance using the Balanced Scorecard.As for the tool of the study, the researcher analyzed the data of the factory; the sample research in order to implement the steps of the activity based costing in preparation for the evaluation of strategic performance.The research has rea0ched a number of conclusions, the most important of which is that the use of financial and operational information for the activity - based costing would contribute to the application of the balanced scorecard. As well as the implementation of the activity - based costing with the balanced scorecard will contribute to the attention of the senior management and help them solve the problems that can be described in detail in the four perspectives of the Balanced Scorecard and develop the strategic vision and improve the efficiency and effectiveness of the activities.The study concluded with a set of recommendations, the most important of which emphasizes the importance of developing cost and administrative accounting systems and trying to apply them in the Kufa Cement Factory to provide the necessary information to support competitiveness as well as to improve the value of the product.

الصيرفة الاسلامية واثرها في انشاء سوق مالية اسلامية == Islamic Banking and its effect on establishing an Islamic financial market

اسم المؤلف: جمال مهدي صالح

اسم المشرف: احمد سامي شوكت | اركان يوسف حالوب

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: الاقتصاد الاسلامي

الدرجة: دكتوراه

الجامعة: الجامعة العراقية - كلية العلوم الاسلامية

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: These studies focus on several aspects of Islamic banking and the challenges it faces in the context of the contemporary reality in which it is operating. It deals with the state of the market and the transactions taking place in it, and the role of banks in the establishment and development of the Islamic financial market; It is known that the financial markets are revolving with banks and non - existent, money markets are one of the most important areas developed in dealing with all the channels in which money flows between different sectors of society and its members, and is concerned with the banking industry aimed at developing Find alternatives, and address developments.Since the success and evolution of the financial markets, depends closely on the diversity and evolution of the financial instruments in circulation; it is called for : intensifying efforts, coordinating them and promoting the development and creation of Islamic financial instruments, in accordance with Sharia law. , which expands and activates the Islamic financial market; It is activated and activated. It complements and contributes to the development of Islamic banking, on the one hand, and works to boost economic growth in Islamic countries on the other.As the local banking arena is witnessing, regional, and international, is a huge development in the Islamic banking industry, in the form of the creation of Islamic banks, or by turning some banks into Islamic banking, as well as providing many Local and international banks of Islamic Banking services, besides the services of the traditional bank, this development in the Islamic banking market has been accompanied by a similar development in Islamic means of investment provided to customers in Islamic banks; to arrive Currently more than 20 investment instruments used by Islamic banks.Hence the need to highlight the role that Islamic banks can play in supporting Islamic financial markets. and development; it is one of the most important investment outlets that absorb its surplus liquidity and provide it with sufficient cash at Need, and fund their projects and ideas

استعمال سلسلة القيمة ودورة حياة المنتج في تقويم الميزة التنافسية السعرية : دراسة تطبيقية في الشركة العامة للاسمنت الجنوبية - معمل اسمنت الكوفة الجديد == Use of The Value Chain And Product Life Cycle In Evaluation The Competitive Advantage of Price

اسم المؤلف: امير عقيد كاظم العرداوي

اسم المشرف: ايمان محمد عبد الله الموسوي

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: التقنيات المالية والمحاسبية

الدرجة: ماجستير

الجامعة: جامعة الفرات الاوسط التقنية - الكلية التقنية الادارية - قسم التقنيات المالية والمحاسبية

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

المستخلص: في السنوات الاخيرة حصل تغير كبير في استراتيجيات المحاسبة الادارية وخاصة في مجالات خفض الكلف وتقويم الاداء التنافسي، فقد استعملة مدخل سلسلة القيمة ودورة حياة المنتج، بسبب ما تعانيه انظمة التكاليف التقليدية من قصور اذ لا تفي بمتطلبات الادارة الحديثة، ولمو | In recent years, a significant change go in strategies of management accounting, especially in the areas of reducing costs and performance. The entrances of the value chain and the product life cycle, has been used Because of inability the traditional costs of as do not meet the requirements of the modern management. And to keep pace with progress in all fields, especially the industrial sector the researcher put his first.interest in this subject to the fact that the Kufa Cement plant is suffering from intense competition led to a decline in sales due to the dumping of the Iraqi market with various types of cement from various origins which cause cement product for 2015 at gradient phase and reflected negatively on its ability to survive and grow in the market and keep it.The subject of the current study highlight the role of the value chain and product life cycle to assess the price competitiveness experienced by the cement producer, through a focus on the targeted cost technique as one of modern technologies in industrial product pricing as it depends on the market approach in determining Competitive price that is through pleasing the customer and ensure their loyalty to the product.After crystallization of the conceptual framework and review of previous related research efforts, a study hypothesis was formulated and tested in General Company of Southern Cement - The Cement Kufa plant. in order to identify and use Value Chain tool in reducing of product life cycle cost through consensus between value chain activities efforts, that is, research and development activities, design, production, marketing, distribution, and customer service as well as supportive activities as the Infrastructure, activities Human Resource Management , activity Technology, activities and Purchases, activities. These goals came from the importance of the study, as its importance stems from the integration of the value chain and product life cycle in order to identify opportunities for cost reduction and assess the competitive advantage of the price. The main findings of the study as follows : 1. To analyze the value chain two methods, the first one is the analyze a series of internal value chain of the company, which is called (Porter), method where divide of the value chain activities into two groups of activities, the first consisting of five core activities and the other consistency four activities are in support, while the second method is the method of analysis of manufacturing value, which includes six activities starting from the birth of the idea and ended with provide the service to the customer2. Adopting target cost for the purpose of product pricing, particularly competing products in the manufacturing modem environment as required for the adoption of the target price (market price) of the product contender and then refer to calculate the target costs depending on the analysis of operations to the prime unit sub - activities and determine the costs and try to activate or cancel no - value added activities. The study concluded with a set of recommendations, the most important first : the need to apply the product life cycle as it contributes to the innovation product through the use of the value chain that determine the activities that add value and exclude activities that no value added through production process, and secondly : the company should work on reducing the price of the product or add a competitive edge before the product is up to the stage of deterioration is done either by reducing the profit margin target or target cost reduction.

اسم المؤلف: ميس عامر عبد الرزاق عبد اللطيف

اسم المشرف: رفاء فرج سموعي

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: ادارة اعمال

الدرجة: دبلوم عالي

الجامعة: الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم ادارة الاعمال

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

التسويـق الداخلي وعلاقته في جـودة الخدمات المكتبيـة : دراسة تطبيقية في شركة نفط البصـرة == Internal Marketing And Its Relationship To The Quality of Office Services : Empirical Study In Basra Oil Company

اسم المؤلف: ميثم محمد حسين الديراوي

اسم المشرف: سرمد حمزة جاسم الشمري

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: ادارة مكتب

الدرجة: دبلوم عالي

الجامعة: الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم ادارة الاعمال

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: تناول البحث تحليل العلاقة بين التسويق الداخلي والخدمات المكتبية في شركة نفط البصرة وتسليط الضوء على ضرورة الاهتمام بالتسويق الداخلي والخدمات المكتبية وتم استعمال المنهج الوصفي التحليلي واستعمال انموذج سبيرمـــن في الاستبانـة. مشكلـــة البحث تمثلــت بعد | Research Analysis of the relationship between internal marketing and office services in Basra Petroleum Company Highlighting the need to pay attention to internal marketing and office services. The descriptive analytical approach and the use of the Spearman model were used in the questionnaire.The problem of research was not to use the company investigated Internal marketing and office services The research sought to achieve a set of applied goals based on three main hypotheses.The questionnaire was used to collect data and information related to the research, distributed to a sample of 64 employees of the engineering agency, and by analyzing the answers of the employees of the officials (engineering, refrigeration engineering, engineers, administrators, technicians, auditors, accountants) An appropriate measure and statistical tools appropriate to achieve its objectives.The research concluded that the validity of the hypotheses was positive and significant correlation between internal marketing dimensions such as quality of information services, quality of extension services, quality of secretarial services, and field of vision. Adopting internal marketing as one aspect of marketing for the purpose of demonstrating the possibility of developing the reality of performance in companies and work reality. Desktop and archiving In addition to the weakness in how to absorb this modern trend through the adoption of internal marketing as a facet of evaluating the performance of the office and measuring the quality of the performance of the office (with the results showed that the dimension (internal marketing and quality of extension services and the quality of information services and the quality of secretarial services) When the internal marketing trends and trends in the performance and completion of the work and the existence of conclusions regarding the site of the research and made recommendations to the model of the research.

التسويق الريادي وتاثيره في الاداء التسويقي : دراسة تطبيقية في عينة من شركات الاتصالات العراقية == Entrepreneurial Marketing Effect On Marketing Performance - Applied Study In A Sample of Iraq Telecommunications Companies

اسم المؤلف: مؤيد احمد لازم

اسم المشرف: عاملة محسن احمد ناجي

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: ادارة اعمال

الدرجة: ماجستير

الجامعة: الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم ادارة الاعمال

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: هدفت الدراسة الى توظيف التسويق الريادي بوصفه متغير? مستقلا وبابعاده المتمثلة ب(التركيز على الزبون، تقبل المخاطرة، الاستباقية، الابداع، اقتناص الفرص) في تعزيز الاداء التسويقي بوصفه متغير? تابعا وبمؤشراته المتمثلة ب(الحصة السوقية، حجم المبيعات، المسؤولية | This study aimed to exploitation of Entrepreneurial Marketing as an independent variable with its dimensions which include (Customer Intensity، Calculated Risk Taking، Proactiveness، Innovativeness، Opportunity Focus) In promoting marketing performance as a dependent variable and its indicators ( Market Share، Sales Volume، Social Responsibility، Customer Retention).The study problem emerged from the core of marketing, management and technical challenges Which faced by telecom companies and which need a non - traditional marketing style that Draw the pace of success for them. The study is of importance to the importance of the research community and the sample, and then supporting the marketing department in the telecommunications companies in planning the marketing process and taking the appropriate measures related to its recovery. The study aimed to shed light on the philosophy of Entrepreneurial marketing and its application in the Iraqi telecom companies. The study is applied in a number of Iraqi telecom companies and adopted a random class sample of 136 members of the study community, including (Manager, Associate Managers, Division Managers, section Managers, Supervisors, Employees). The study examined a number of main and subsidiary hypotheses about the availability of the level of morale and the relationship of influence between the study variables and the moral differences between the telecommunication companies. Study The questionnaire was used as a key tool for studying the field side of telecommunication companies surveyed. The statistical measures used were statistical analysis programs (AMOS - V23 and SPPS v23). The study reached a number of conclusions, the most prominent of which is that the management of telecommunications companies applied to Entrepreneurial Marketing In companies in the study community attributed to the interest of telecommunications companies surveyed by its subsidiary dimensions, And there have been significant levels of marketing performance and these levels have emerged because of their attention to the sub - indicators. The study recommended the necessity of activating the Entrepreneurial Marketing because it contributes Strengthen of marketing performance, which is a criterion for determining the success or failure of companies and activating the role of government control, as well as interest to stakeholders (government, society, investors, employees, customers).

دور التطبيع التنظيمي في معالجة مشكلات ضغوط العمل : دراسة تحليلية في جامعة القادسية == The Role of Regulatory Normalization In Dealing With Work Stress Problems Analytical Study In The University of Qadisiyah

اسم المؤلف: مازن طالب جرد الشيباوي

اسم المشرف: سحر احمد كرجي العزاوي

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: ادارة مكتب

الدرجة: دبلوم عالي

الجامعة: الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم ادارة الاعمال

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: يعد التطبيع التنظيمي احد المفاهيم الادارية التي استحوذت على اهتمام كثير من الباحثين في مجال الموارد البشرية والسلوك التنظيمي لاثاره الايجابية في كثير من المتغيرات المنظمية الاخرى. واستنادا الى ذلك هدفت الدراسة الى معرفة الدور الذي يمارسه التطبيع التنظيمي | The organized normalization consider one of the administration concept which attract the intension many of researchers in human recourse and organized behavior to his positive effects in many of regulatory variables. Based on that , the study was prepared to find out the role played by the regulatory normalization of the three stages (pre - access, confrontation, stability) in dealing with problems of work stress. This was done in the colleges of the University of Al - Qadisiya of (17) College, supported on mainhypotheses emanating of them sub - hypotheses to test the relationship and influence between the its variables.The study adopted descriptive and analytical approach by using descriptive style in the theoretical side and the statistical analysis at the practical side, and are designed for this purpose administrating a questionnaire that suitable for nature of the study and its objectives as an essential tool for data collection , and that was processed using a number of statistical methods (Mean weighted, standard deviation, relative importance, the correlation coefficient of simple Sirman, test F, the coefficient of determination) which was distributed to a sample of (47) employees of the deans of colleges the University of Al - Qadisiyah and their assistants (scientific and administrative) and after collecting and dispersing and data processing statistical program (SPSS) and in the light of the results the study had reached a set of conclusions, namely The University of Al - Qadisiya and through its colleges of the study sample was able to hiring and investing the change in the regulatory normalization of events more changes to deal with the pressures of workproblems. But there are differences in the moral influence of the subvariables (stages) in dealing with the problems of the pressures of work, this change has appeared in (phase stability) larger than the other stages (preaccess, confrontation).Whenever the study came out a set of recommendations which can contribute to strengthening the positive aspects and address the negative aspects of the study sample colleges the most prominent the use of modern methods of normalization and developed methods of modeling behavior for the normalization of personnel and the mitigation of pressures of work facing them.

تاثير استراتيجية التدريب في اداء المشاريع : دراسة تحليلية في وزارة الشباب والرياضة == The Role of Training Strategies At The Performance In Projects Efficiency In The Iraqi Ministry of Youth And Sports - Case Study

اسم المؤلف: ليلى مهدي عبد الحسين

اسم المشرف: هشام طلعت عبد الحكيم الونداوي

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: التخطيط الاستراتيجي

الدرجة: دبلوم عالي

الجامعة: الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم ادارة الاعمال

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: تهدف الدراسة الى معرفة مدى تطبيق وزارة الشباب والرياضة العراقية للانشطة التي لها علاقة بوجود استراتيجية واضحة للتدريب واثر ذلك في مستوى اداء االمشاريع الشبابية فيها، ولقد تكون مجتمع الدراسة من التشكيلات الادارية التابعة للوزارة، اما عينة الدراسة فتم اختي | The study aim to investigate the application of the Iraqi Ministry of Youth and Sports to the activities that are related to a clear strategy including training and its impact on the performance of youth projects. The population of the study are the administrative formations of the ministry. The study sample is a random sample of the ministry employees which covers 50% of the study population by 10 departments. This study targeted the employees and directors of the ministry that work in the departments concerned with training, trainers to the ministry directorates and trainees in economic empowerment which include how to develop a project courses held by the ministry through forums across the provinces of Iraq. The questionnaire was used as a tool for data collection. The study was conducted on 150 questionnaires collected from the ministry. Several conclusions were found, including : 1. There was a positive statistically significant relation between the application of the stages of the training process from a strategic perspective and the youth projects performance at the ministry of youth and sports 2. The presence of a statistically significant positive correlation between the extent of the senior management involvement in training strategy and the project performance. 3. The results of this study showed that there are some constraints that face these companies when adopting an effective training strategy for training such as lack of organizational culture and highly qualified trainers and the rigidity of the laws and regulations. Finally, this study concluded a number of recommendations that include the need for the top management at the Ministry of Youth and Sports to provide more attention and support for a clear training strategies of the overall ministry strategy, as well as the need for specialized training programs provided to its members, and to apply the training methods that suit the ambitions and aspirations and needs of young people.

استراتيجيات الامن الغذائي وامكانيات تحقيق الاكتفاء الذاتي : دراسة حالة في وزارة الزراعة العراقية == Strategies For Food Security And Possibilities For Self - Sufficiency Case Study At The Iraqi Ministry of Agriculture

اسم المؤلف: غادة مهدي عبد السوداني

اسم المشرف: سمية عباس مجيد الربيعي

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: التخطيط الاستراتيجي

الدرجة: دبلوم عالي

الجامعة: الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم ادارة الاعمال

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: يواجه العراق صعوبات وتحديات كبيرة في محاولة سعيه لتحقيق امنه الغذائي، لوجود مشاكل في الانتاج الزراعي وفي الاستجابة لمتطلبات السوق من خلال تزايد المعروض من الاغذية المستوردة قياسا بالمعروض من المنتج الزراعي الوطني في السوق العراقي مما ينذر بان مسالة تامين | Iraq faces great difficulties and challenges in his attempts to achieve food security.The research focuses on a number of problems, including large - dumping food products imported policy in spite of the provision of the local product, and Ouksour agricultural production in response to market demands, foreshadowing that the issue of securing the lunch inside Iraq is in great danger and a threat to the issue of food security in Iraq.And highlights the importance of research on the need for attention to the stability of the food security it represents a stable, economically, socially, politically and security of the country, and the importance of achieving self - sufficiency in strategic commodities from the support and development of the national economyThe research aims to analyze the reality of food security in Iraq and the strategies used and analyze the performance of the agricultural sector and models of proposed strategies to achieve food securityIn order to achieve that the researcher has chosen in the sample studied and the Ministry of Agriculture a community of experts in the field of food security, where the study was conducted on 10.05.2015 until 30.12.2016.Researcher found several conclusions that the most important agricultural sector suffers from a food gap and low domestic production rates, where Iraq depends mainly on the agricultural sector to achieve food security, it also offers several recommendations to search the most important.Set a comprehensive national food security strategy with the involvement of national authorities and institutions to achieve economic revival of the country and carry out a thorough survey of all food needs for future phase of the country and to set effective strategic plans for its implementation.

دور الاصلاح الاداري في ترشيد نفقات موازنة الدولة : دراسة تحليلية في مقر وزارة المالية == The Role Administrative Reform In The Scantiness of The Country'S Budget Expenditures Analytical Study At The Headquarters of The Ministry of Finance

اسم المؤلف: علي طاهر كاظم العبيدي

اسم المشرف: كاظم احمد جواد الجشعمي

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: التخطيط الاستراتيجي

الدرجة: دبلوم عالي

الجامعة: الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم ادارة الاعمال

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: تهدف الدراسة الى تشخيص دور الاصلاح الاداري ( كمتغير مستقل) في ترشيد نفقات موازنة الدولة (كمتغير تابع) من خلال ابعاد الاصلاح الاداري المتمثلة بــ (التطوير التنظيمي، والترشيق الوظيفي، ومكافحة الفساد الاداري) مع متطلبات ترشيد النفقات العامة التي يفترض من اجه | This study aims at diagnosing the role of the administrative reform ( as an independent variable ) in scanting the country's budget expenditure ( as a subsidiary variable ) throughout the administrative reform dimensions represented by ( systematical development , job scantiness and combating administrative corruption ) and the general prerequisites of the expenditure scantiness which are supposed to be controlled by the governmental authorities which precisely determine the objectives the priorities , social justice and achievement control. The problem posed in this study is represented by the excess in the government's responsibilities and its excessive needs for general expenditure at the time there is scarcity in the resources which should sponsor the general budget, which leads to a continual budget deficit as well to the absence of clear - cut aims, of specifying the priorities and of control. this study is based on the assumption that the administrative reform for the country 's institutions is conducive to the scantiness of general expenditure concerning the country's budget. To illustrate the relationship between the variables of the main study and the subordinate study, two hypotheses have been formed, of which the main hypothesis concentrates on the existence a statistical indicator related to administrative reform as to the scantiness of expenditure related to the country's budget. the study relies on the analytical and descriptive approach when treating its variables with the help of the criteria agreeable with the aims and the nature the environment of the ministry in question ( the ministry of finance ) throughout using a number of statistical means to attain the required results such as using a factor analysis, repetitions, percentages, accountancy domain, criterion deviation and relative significance. The study has been applied to the ministry of finance throughout distributing a questionnaire which consists of 30 questions to a sample formed of 40 officials from the center of the ministry including a general director , assistant of a general director , department director and a director of sub - department , together with experts working in it and a group of officials who have long worked in the ministry. all the data have been collected from the processed sample which has been subjected to the descriptive and statistical analysis using the statistical programme called ( amos - VRR 23 and spss - VER 23 ) The study has concluded a group of findings of which the most important ones are : - there is a relatively strong relationship __a positive one inferred from the results of the statistical analysis__ with the variables of the study ( administrative reform and the scantiness of expenditure for the country's budget ), which emphasizes the truthfulness and compatibility of the major and minor relevant hypotheses, and the institutions' need for scantiness. the findings also show that the process of wasting the public financial resources and the increase in expenditure on non - productive sectors will lead to a greater opportunity of stealing and pilfering supporting many aspects of corruption. Finally , the researcher presents some recommendations necessary for preserving the public financial resources, of which the most important one is directing the processes of expenditure on productive projects in all the relevant sectors to ensure bringing about the financial revenue and social progress.