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عبد الرحمن عزام ودوره السياسي في جامعة الدول العربية 1945 - 1952 == Abdul Rahman Azzam And His Political Role In The League of Arab States 1945 - 1952

اسم المؤلف: احمد مظهر جلعوط الهلالي
اسم المشرف: كريم مطر حمزة الزبيدي
الموضوع العام: التاريخ
السنة: 2017
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بابل
الصفحات الاولى:
المستخلص: Many researchers and authors their interests and highlights about a study (league Arab states ) and the politician role especially the cultural and economic but it was amazing for no one touches Secretary General and his role in administration this organization .I have been my choose this title ( Abdul rahman Azzam and his politician role in League of Arab States ) he took over General secretariat duration that we noticed that a role the General Secretariat does not get what he deserve from attention and interest and he does not mentioned except articles here and there .This study targeted shed light ( League of Arab States ) this is Egyptian personality multiplicity and interests .He always fills his self the Arabic countries of concerts and their independence. The first chapter under the title "Abdul Rahman Azzam and his Biplomatic and political role until 1946". We discussed in the second chapter the position of "Abdul Rahman Azzam of the Palestinian Issue 1945_ 1952" The third chapter under the title of the position of "Abdul Rahman Azzam of Political Developments in Egypt, Yemen and Syria 1946 - 1952". In chapter 4, we highlighted the "position of Abdel Rahman Azzam on the independence on the Maghreb Arabic countries". Since He takes over General Secretariat League of Arab States ,he appears his political role to leads this organization and this effected on the seven countries he has been described as the eighth country in League Arab States and he is stated ,he is the strongest these countries ,this is anther point we should state .That is Azzam is only General Secretariat League of Arab States who does not appointed in the same style is appointed who comes after him, He appointed special appendix from League of appendixes this was source of many his strong sources when he manages the league . Abdul Rahaman Azzam had been shown up role diplomatically clearly when he managed the Arabic issues international .He comes his role to support Palestinian issue in frame Arab work .he also afford with many Arab countries responsibility the war of Israel however we can not attributed the defeat it is as sureness result when, the Arab countries suffer from weakness and division and they had not found coordination among the countries but we want to clear some thing previously that Azzam does not success in declare the war on the Jews with this imagine had finished it . We expected from Abdul Rahman Azzam that directs the Arab countries independence issues .He could appear his the first diplomatic work in Syria and Lebanon issue independence ,he spends political efforts clearly to support the Syrain and Lebanon issue even they both gain their independence . North African countries had League of Arab States support and individual efforts from it is General Secretariat Abdul Rahman Azzam Libyan had earned on It’s independence.Here shown up the dispute between Iraq and Jordan one side and the other side Egypt and Saudi Arabia especially in the leader Hussnie 's revolution in Syria in 1949 Azzam was main center in this dispute and he appeared clearly leaning for Egypt Saudi Arabia center , seems that system organization from League style was required from the leader his ability to keep of the balance between the country participated and do not rush to take the decisions before get to all the countries satisfaction for foundations do not separate companions structures but Abdul Rahman Azzam rushed him self that has liberated speedy to individual with responsibility completely then he sometimes starts to isolate among affairs belonging to League and he behaviors as a President without take any foreign minister s' opinions the countries participated and he makes political trips without the council league consultation in spite of the lapses or mistakes Abdul Rhaman Azzam dropped in it in his his nationalism career but we can not calculate failing in his leadership in ( League of Arab States )but his failed in many Arabian internal issues and he successes a lot in many Arabian external issues ,he spends attempts maybe he introduced the better than who takes over this charge

العلاقات الهنديـة السوفيتية 1972 - 1984 == Indian - Soviet Relations 1972 - 1984

اسم المؤلف: طارق نجم عبد الواحد
اسم المشرف: يحيى كاظم حمود المعموري
الموضوع العام: التاريخ
السنة: 2017
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بابل
الصفحات الاولى:
المستخلص: The study of Indian - Soviet relations is of great importance to the Asian continent to know the nature of the alliances in West Asia between the Soviet Union and its allies on the one hand and the United States of America on the other, especially that the duration of research was during the Cold War, which was the largest among the major powers in Asian Region. In fact, the Indian - Soviet cooperation was not limited to political aspects, but extended to many. The relations of the two countries have developed economically and militarily. The Soviet Union has supported India economically through the establishment of projects that benefit the economy and grant them loans and aid for a long time. Military cooperation between the two countries greatly during the period of study and the period that preceded it. 1972 was the beginning of research as a result of the study that preceded this period studied at the University of Basra and reached the year 1972, the end of the study was in 1984 as a result of the emergence of an important event with a significant impact in the relations between the two countries is the death of Indira Gandhi with absolute loyalty to the Soviet Union. The first chapter deals with the relations between India and the Soviet Union, beginning with the relations between the two countries at the beginning of the nineteenth century, through the relations between the two countries during the First World War 1918 and the aftermath between the two wars and mutual relations during the Second World War and the Soviet position of independence India in 1947. In addition, the researcher dealt with the economic and military support of the Soviet Union in India, and touched on the Soviet position of Indian - Chinese relations, especially the 1962 war between India and China. Which represents the Treaty of Peace and Friendship Indo - Soviet Treaty in 1971, which was the basis for the regulation of relations between them, and mentioned in this chapter also the Indo - Pakistan war in 1971 and the consequent independence banekladsh from Pakistan and the role of the Soviet Union in support of India. The second chapter entitled "The Indo - Soviet Relations 1972 - 1975" included three topics. In the first part, we discussed a small agreement between India and Pakistan and the role of the Soviet Union in that agreement when it was the main engine of all that took place. The second topic dealt with Soviet economic assistance to India, During the economic crisis that hit India for the period from 1972 to 1974 and the visit of Brezhnev to India in 1973. This visit has a significant impact on India's economic and military support. In the third part of this chapter, the most remarkable achievement in India's history is its first nuclear bomb and the Soviet role Miz in supporting India to get that bomb. The third chapter entitled "The Indo - Soviet Relations 1975 - 1980" included three topics. The first topic dealt with the Soviet position regarding the declaration of the state of emergency in India in 1975 as a result of the unrest in the country and the Soviet support for this Indian step. The second part of this chapter also discussed the position of the Soviet Union in the 1977 elections and the subsequent loss of Indira Gandhi, the rise of the Janata Party, the opposition of Indira Gandhi, the Congress Party, the position of the Soviet Union, Andy, despite losing the election and the subsequent relations between the two countries during the government of Janata. This topic also included military relations between India and the Soviet Union and Soviet military support for India from advanced aircraft, tanks and missiles. The third part of this chapter examined the Soviet invasion of Afghanistan and the Indian position opposing this invasion during the Soviet presence in Afghanistan. The fourth chapter, titled "Indian - Soviet Relations 1980 - 1984," dealt with three issues. The first part discussed the position of the Soviet Union on Indira Gandhi's return to power in India in 1980, as well as the Soviet attitude toward India's relations with China, the United States and Pakistan. The Soviet Union was trying to distance India from this tripartite camp so as not to drag India away The second part of this chapter examined the economic relations between India and the Soviet Union 1980 - 1984 and the Soviet support for India, especially from the Soviet President Brezhnev. From this chapter, the Soviet military support is unique to India in terms of its support for the latest weapons to counter the US - China - Pakistan axis. At the end of this study it seems clear that the Indo - Soviet relations have gone well. These relations have been at the political level by exchanging official visits of the leaders of both countries at the level of prime ministers and foreign ministers. The two countries also entered into economic agreements that worked to develop economic conditions between the two countries. The military side can be s

سياسة الترغيب والترهيب في الدولة العربية الاسلامية حتى نهاية العصر الراشدي 1 - 41هـ/ 622 - 661م == The Policy of Incitement and Intimidation in the Arabian - Islamic state until the end Rashidi age

اسم المؤلف: امل حميد صليخي
اسم المشرف: محمد حسين حسن الفلاحي
الموضوع العام: التاريخ
السنة: 2017
الموضوع الدقيق: التاريخ الاسلامي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بابل
الصفحات الاولى:
المستخلص: Praise to Allah, Lord of the worlds, Peace and blessing be Upon the master of Creation and messengers Prophet Muhammed (Peace be Upon him and his Family Pure and Companions and Peace) after either… After the title of the Study of his letter of the important theology, which need to Study thoroughly , especially related of the Prophecy and the Succession of adult and these tow eras , Which are the first basis for the construction of the Islamic Arab State and establish its bases. The Principle of Excitement and Intimidation the Principle of God the Holy Quran in Various verses and texts and different occasions and this approach can not be dispensed with in the shadow of the Islamic Arab State which Stretched its limbs to Vast areas spread to different parts and entered under the banner of different human of nature and races. Which Can not be measured by Style one but this policy included the methods of encouragement Sometimes and intimidation at other times . The impart once of this issue is also avident through the diagnosis of these methods of encouragement and intimidation as it must be said that there is a sense of intimidation can be called adestructive intimidation Serves the Pur Poses of the ruler to carry out his personal. The modern era of Prophecy and Succession was Characterized by the emergence of these two methods and clearly used by the Prophet as a method to Persuade People to Spread the Islamic call in the Arabian Peninsula. Either related to the reasone and motives to Choose the Subject can be said that this Subject needs careful and Study to highlight its Particulars during this Period and to come up with scientific conclusions based on study and analysis . The Policy of incitement and intimidation in the Arab Salami has been dealt with in Some Previous Studies , but in the ages that followed the modern Prophecy and adult Such as the methods of intimidation in the Arab Islamic State during the Umayyad (41 - 132H/661 - 7u9m) for the Student Maher Jawad Al - Shi at the University of Babylon Faculty of Education For Humanities and the message of intellectual intimidation in Iraq during the Abbasid Period until the end of the year (447H/1055M) For the Student Haitham Hamza Jubouri university of Babylon Faculty of Education For Humanities , inaddition to the message that dealt with the Significance of encouragement and Language intimidation in the Koran For the Student Shmad Kazem Ammash University of Babylon, Faculty of Education For the Sciences of humanity, which informed us the definition of the words Targib and intimidation. The methodology Used in the Completion of this Study is the methodology of historical research there Fore the Scientific material has been divided in to three Chaoters Preceded by an introduction and apreface and Followed by a conclusion. The Preface is devoted to the Know ledge of the words of encouragement and intimidation language and terminology and on according to Maja in the Koran and also touched on it to the temption and intimidation in the Arabs before Islam. The Chapters were the First Chapter and tagged Entitled the Policy of encouragement and intimidation in the era of Prophecy consists of two Subjects : A - the first : wediscussed the policy of encouragement in the era of Prophecy.B - Second : we talked a bout the Policy of intimidation in the era of Prophecy and illustrated methods used by the polytheists to Vesist the Prophet as well as demonstrating the policy of the Prophet in intimidation. The Second Chapter where we explained the policy of encouragement in the era Rashidi hasineluded two topics : A - The First : where we discussed the Policy of encouragement at the First Caliph Abu Bakr al - Siddia and the Second Caliph omar bin Al - Khattaband and how we were able to manage the affairs of the State in this mamner and Talked about the methods of leaders alluring the conquests.B - Second : the Policy of encouragement included the third caliph Uthman ibn Affan and the Fourth Caliph Ali ibn Abi Talib. The Third Chapter dealt with the Policy of intimidation in the era of Rashadi which contained two Subject : A - The First he devoted himself to the Policy of intimidation among the adult caliphs and the methods they Followed.B - Second : we explained the Policy of intimidation used a gaainst the adult caliphs . In this Study we Follow the Chonological Sequence of historical events in the order of the Scientific material From the Prophetic Age and then the Rashidi . the narratives mentioned in each Section on any Successor and according to their chronology in the Period of Succession of each. The most important difficulties encountered are the Spread of information and historical accounts in the Stomach of the books which rwquire Collection and arrangement in Chronlogical order.

الشيخ عبد الكريم الماشطة دراسة في سيرته ونشاطه الفكري والسياسي من عام 1881 - 1959م == Sheikh Abdul - Karim Al - Mashta studied his biography and intellectual and political activity from 1881 to 1959

اسم المؤلف: اريج عبد الكريم محمد العامري
اسم المشرف: سعد كاظم حسن المولى
الموضوع العام: التاريخ
السنة: 2017
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بابل
الصفحات الاولى:
المستخلص: almuqadama 'anjabat madinat alhilat alkthyr min alshakhsiat alfdhih alty kanat laha 'athar barizaan fi majalat al'adab waldiyn walsiyasat walmujtamae mithl alshaykh eabd alkarim almashita . wahu 'ahad rjalat alfikr aldhyn hamaluu fkraan tnwyryaan mtjddaan , fahum yumathilun aleulama' almutanawirin ahd aldaeamat almuhimih alty 'ahdathat tghyraan fi masar almujtamaei, walshaykh eabd alkarim almashitat 'ahad 'uwlayik al'aelam almumyzin fi hadha almidmar fi aleahd almalakii, waqad shakalat hadhih alhaqiqat dafeaan fi aikhtiar albahithat limawdue risaltiha. fadlaan eamma takun fi dhihn albahithat fi 'athna' qira'atiha al'awaliat limawdue alrisalat hidhata, min tasawulat , kan min 'abraziha : min alshaykh eabd alkarim almasht? wama qanawat takwinih almuerifii walfikri? fadlaan ean hajm juhudih alfikriat walaijtimaeiati? wahal kanat tilk aljuhud muakabatan lileasr aldhy eash fih? hadhih al'asyilat wasawaaha sarat bimajmueiha dafieaan lidirasat hdha almawdue. waqad takawanat minhajiat albahth 'iin tata'alaf aldirasat min muqadimat wa'arbaeat fusul wakhatimatin. ja' alfasl al'awal bieunwan (ebd alkarim almashtt, hyath w nasha'atuh almaerifiat walfikria) aistaerad fih hayatah wanash'atatan fi khms eanawin : aleunwan al'awal hu (alwiladat walnasha'a)waqid khadifi duruf wiladatih w taerif bi'usul 'asrath, watawdih aljawi al'asrii aldhy eash fih taqdim sifatih alshakhsiat walbiyat alta wld watarabaa fiha .'ama aleunwan alththani fahu (inshat 'usrat al mashitih fi alhila ) wafih 'ulqiat aldaw' ealaa al'aemal aleumraniat wanashatat alsiyasiat waltijariat alta qam biha 'afrad 'usrat almashitat waistifad minha 'abna' alhilat 'iimaa aleunwan alththalith fahu (dwrah fi almajlis althaqafii ) earadat judhur majlis al mashitat almashhur fi alhilat wakayf tasir shuuwnih , kama 'ashart 'iilaa bed almawaqif alnabilat lilshaykh eabd alkarim almashitat aitijah 'abna' madinatih mithl d0 eabd alhamid shlash, 'iimaa aleunwan alrrabie hw( nasha'atuh alfkry) , waqad khad fi rihlatih aldirasiat min katatib alhilat 'iilaa alhawzat aleilmiat fi alnajaf alashrif , 'amma aleunwan alkhamis (rwafid bina' shakhsitih) earadat fiat aleawamil alta 'atharat eali shakhsiatuh wabina' afkarih altaharuriat mithl almujtamae alnajafii watayar al'iislah 0 'amma alfasl alththani fahu bieunwan (ebd alkarim almashtt,tharih alfkry) aihtawaa ealaa khms eanawin : tadman eunwan al'awal (aihitimamuh bialtaelim )ieradat fih almadrasat alkhasat alta banaha baed eawdat min alnajaf wadurus fiha 'abna' alhulih wamin thama aintaqal liltadris fi almadrasat aleulum alshareiat ,w tanawul eunwan alththani (itlabah ) qadamat fit sirat tullab alshaykh eabd alkarim almashitat , 'amma aleunwan alththalith hu ( aihtimamah bialsahafih walaelam) 'ashart fit 'iilaa alsuhuf alta nashr fiha waetit namudhaj min muqalatih 'iimaa aleunwan alrrabie hu (mjilat aledl) wahi majalat aisdarha alshaykh eabd alkarim almashitat hayth qumt bitahlil muqalatiha alsabeat liltaearuf ealaa aifkarih , 'amma aleunwan alkhamis fahu ( al'ahkam alshareiat wafi al'ahwal aljaefaria) wahu kitab faqahi alfah alshaykh eabd alriym almashitat 'ashart fih 'iilaa duruf talifuh waeadad fusulih wakhyraan alfasl alththalith bieunwan (ebd alkarim almashtt, dwrh alsiyasia fi aleiraq) makun min arbet eanawin al'awal ja' fih (mwqfh min al'ahzab waharakat alsiyasia) 'awdahat fih aihtimamat bijamahat al'ahali wahizb alshaeb kama earadat fih dawrih fi harakat 'ansar alsilm 'iimaa aleunwan alththani (mwqfh min alaintikhabiat lisanat 1954) aistaeradat fih shiearat hamlatih alaintikhabiat walaidtihad alsiyasiu aldhy taearad lah alshaykh eabd alkarim almashitat 'iimaa aleunwan alththalith (mwqfh min thawrat aleshryn )ashrt 'iilaa mawqifih hayth auetuqil bituhmat 'iiwa' alfariyn 'iimaa aleunwan alrrabie (wfatih ) earadat fih 'iilaa sbb alwafat wa'ayn wamataa0 tanawaeat masadir alrisalat hayth aietamadat ealaa almakhtutat walrasayil walkutub alearabiat walsuhuf kanat tilk almasadir khayr eawn lilbahithat li'iisal 'aqrab surat mumkinat ean sirat alshaykh eabd alkarim almashitat 0 kanat makhtutat mahmud 'abu khmr ('iieilam alhilat mundh altaasis sanat 495 h fi aleulum walfnun) w (alhilat kama earafatha 'iilaa nihayat alkhamsinat) w (knwz almadi) 'aetat albahithat maelumat muhimatan ean 'afrad 'usrat almashitat waiemalihim aleumraniat waean shakhsiat alshaykh eabd alkarim almashitat nafsih eilmaan 'iina muhamad 'abu khmrt kan rajul qarib min tilk al'ahdath wa'akhadh yudawin ma yushahid wayasmae ,kma aistifadat albahithat min makhtutat st maealim almashitat alta tahadatht ean aihtimamat wafkar abyha waqadamat earad lsyrt akhwtha min hayth hayatihim aleilmiat walshakhsiat 0 'iimaa alrasayil aljamieiat faqad aietamadat albahithat ealaa risalat muhamad sami karim alshamrii bieunwan (alhayat alaijtimaeiat fi liwa' alhilat 1932 - 1968 ) aladhi tahadath ean tabaqat almujtamae alhaliyi waeadatihim wataqalidihim walmajalis aladbiat waleilmiat alty aizdahar biha alhlt, 'iimaa alrisalat alththaniat fahab laedi hatim eabd alzahrat almafriji bieunwan (hrakat altayar al'iislahii alnajafii (1908 - 1933) wahi risalat 'awdahat mawqif alnajaf alashrf min altatawurat aldusturiat wal'iislahat aldiyniat alta mara biha alealam al'iislamiu eilmaan 'iina mawqif alnajaf 'iithr fi bina' shakhsiat alshaykh eabd alkarim almashitat altaharuriat li'anah kan yadrus fi alhawzat aleilmiat andhak 0 'amma alkutub alearabiat fahi kathirat tanawalat juz' min shakhsiat alshaykh waihmalat aljuz' alakhar mthl kitab 'ahmad naji bieunwan ( alshaykh eabd alkarim almashitat ahd ruad altawayur fi aleiraq) wahi dirasat sabiqat lirisalati faqad afadtni fi alhusul ealaa surat muqaribih lishakhsiat alshaykh eabd alkarim almashitat kama aietamadat ealaa mualafat eamir jabir taj aldiyn mithl (alihlat lamahat aijtimaeiat wa'iidariat wafaniyat 1858 - 1958) w (tarikh al'ahzab waljameiat alsiyasiat fi alhilat 1908 - 1958) w (mealm mudiyat min tarikh alhl) yahtawaa ealaa maelumat qimat ean al'awdae aleamat fi alhilat wal'ahdath khasatan ean 'usrat almashitat , kama aietamadat ealaa mualafat eabd alridda eiwad mithl (alhawzat aleilmiat aizdiharaha wainkimashiha) w (alhilat fi aleahd aljumhuri) w ('uwraq hilyat min alzaman alsaeb fi alqarn aleishrin) w (shuera' alhilat alsiyfia) waqad earadat tilk almasadir sirat tullab alshaykh eabd alkarim almashitat wa'abraza 'aemalah mithl tadrisih fi madrasat aleulum alshareiat wakitab kamil husun alqiam (tarykh alsahafat alhuliya) qadam earad akadymy ean alsahafat alhilya

منظمة الوحدة الافريقية 1973 - 1990 == The organization of African unity 1973 - 1990

اسم المؤلف: عذراء شاكر هادي الهلالي
اسم المشرف: يحيى كاظم حمود المعموري
الموضوع العام: التاريخ
السنة: 2017
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بابل
الصفحات الاولى:
المستخلص: The OAU is one of the most important regional organizations that have emerged on the international scene after World War II, represented the effort made by African organizations before 1963, worked to highlight the strategic role of the continent in international politics with its economic potential. It was founded as an expression of the effort made by African States to solve problems that they face, common interest, and coordinate its work with other organizations. The Organization's goal was to express the aspirations of their people and work to liberate the continent and Decolonization and non - aligned policy for an international conflict poles. And has made great efforts to overcome the many problems they faced, resistance to colonialism and to get rid of its effects as well as internal problems as common border problems are the legacy of colonialism in the continent, the organization contributed to intervene to solve the problems between the Member States such as the problem of the Western Sahara, southern Sudan, ouzo and other territory problem. The Organization has tried to eliminate racial discrimination policy which continued in the continent after most of its states got their political independence and faced civil wars, to their citizens, their attempts to condemn and abhor at the international, regional and supporting liberation movements and the call to boycott countries supporting discrimination. In terms of administrative structure of the Organization, changes in administrative and financial construction over time represent the internal subset committees specialize in addressing the political, security and economic issues and also in order to live up to the level of organization of work and play in their justification and Foundation, determining Member States ' contributions to the budget of the Organization and the use of those resources in expenditure on the problems plaguing the continent, on relief, refugees and famine saw that side the high level coordination between the OAU and international and regional organizations. Due to the importance of the Organization of African Unity and the non - examined an integrated unit since its Foundation until 1990 , We chose the topic (OAU 1973 - 1990) to disclose their achievements for the duration of the study and its decisions and positions of the continent's problems internally and externally. It has been eager to provide analytical vision of the Organization's achievements in that period, based on a base return each variable to true causes without traditional historical events with a comprehensive analytical visualize the entire vocabulary of political, economic and military issues. Therefore this study plan based on preliminary and four chapters, we ate at boot history from its inception until 1973. And treat in the first chapter of administrative, legal and financial management of the Organization, the second chapter is devot to border conflicts, civil wars, chapter III includ the problems of refugees, followed by chapter IV devot to the Organization's role in the Elimination of colonialism and apartheid. At the end of the study conclusion came to present the most important results achieved and insights.

امراء الاطراف ودورهم في تغيير الاوضاع السياسية في العراق (247 - 622ه/861 - 1225م) == The princes of the parties and their role in changing the political situation in Iraq (247 - 622h / 861 - 1225AD

اسم المؤلف: حيدر ناظم عزوز المعموري
اسم المشرف: محمد حسين حسن الفلاحي
الموضوع العام: التاريخ
السنة: 2017
الموضوع الدقيق: التاريخ الاسلامي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بابل
الصفحات الاولى:
المستخلص: The search term is abstract (247 - 622AH /861 - 1225 AD) It is the most important periods of princes parties in Islamic history. As reflected in the emergence of political and cultural role through their founding of Al - Emirates in Iraq, this is an important turning point in the history of the areas that originated on its territory. Where those areas are called Governors, received a new era is the era of the dominant parties of the sovereign and the Sultan, this semi - autonomous Emirates became their sovereignty and their army, economy and management, and have become major political forces Reckon with the account, not the Islamic powers, but even from outside forces that tried to occupy Islamic cities and especially the Levant. The study began in (247AH/861 AD) on the basis that it was the actual beginning of the Abbasid Caliphate decline and foreign powers, killed the Caliph al - Mutawakkil and pledge your allegiance to his son Victor at the same time, and then killed him after six months of succession.He subsequently lost actual powers Caliphs and they became merely a religious symbol that need Princes parties to legitimize their rule to the Emirates. Either the year (622AH/1225 AD) is the death of the Caliph Al - Nasser to Allah's religion into white slavery represented the Elimination of princes, either through or through other political forces that emerged in that era kalkhwarzmiin (470 - 628AH/1077 - 1231 AD) in the Islamic Orient after he overthrew the Seljuk state (590AH/1194 AD) and the Ayyubids (564 - 648AH/1169 - 1250 AD) who took control of the Levant and the island. This study tries to present a picture of Iraq under conditions of political parties because the Emirs overcame similar incidents of the past with the present, the goal of the following is : 1 - Dangerous decomposition of authority, and disrespect for the law and this is what leads to the unleashing of security, and the spread of organized crime and banditry.2 - People should take precautions of military blocs and armed groups that appear among its supporters arguing defense and protection for citizens, we must confine the weapon and the power and to have security and protect the citizens of the State.3 - Uncertainty for individuals and armed groups outside the law and not to be dragged behind the slogans and promises made by these groups, because the ultimate goal is to get more political gains and personal goods without paying attention to the general interests of the people. Study on introduction and three chapters and a conclusion and a list of proven resources and references, in order to build a historical perception on this topic do not find curtail include Princes parties and their relationships with the space - time theory, as we deal with these incidents in terms of the historical head start. We started to boot these chaps we have meaningful princes, and historical roots of this Convention. Study on introduction and introduction and three chapters and a conclusion and a list of proven resources and references, in order to build a historical perception on this topic do not find curtail include Princes parties and their relationships with the space - time theory, as we deal with these incidents in terms of the historical head start, we started to boot these chaps we have meaningful princes, and historical roots of this Convention. It was the title of the first chapter : (Emergence of Princes), where we have the Genesis Al - Emirates in Northern, Central and southern Iraq, and give a historical sequence of princes who ruled with Al - Emirates that extended their Government. And chapter II (relationship with Lords of succession) study showed, the political implications caused by the Princes of the parties to the reality of Iraqi society and the Abbasid Caliphs, and how Princes prefer the sedition and unrest in the Islamic State in order to keep the Abbasid Caliph as weak, and unable to create a military force until the last judgement and influence throughout the Islamic State. Chapter III ( parties among Princes relationship) , this relationship which were once hostile relationship led to remove faded, and the emergence of other principalities on the ruins of earlier, and again a fruitful friendly relationship as a result of the convergence of political interests. Conclusion of allocated the main conclusions reached by the researcher. Use the Finder method of critical analysis of history based on dismantling and reconstruction of the text according to modern scientific vision, and must acknowledge that there are omissions and slips in this research the freshman slippage and error, however open bright horizons, and ask Allah to help us and others to move forward in achieving the best results, Allah is the source of strength

الحكومات الائتلافية في تركيا (1961 - 1980) == Coalition Governments in Turkey (1961 - 1980)

اسم المؤلف: خالد عبد الله محمد عامر
اسم المشرف: امين عباس نذير
الموضوع العام: التاريخ
السنة: 2017
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The Message dealt with the subject (of coalition governments of Turkey) within a specified period (1961 - 1980) and what happened on the levels of development (economic, social and political) during the rule of the coalition governments of the developments in a positive or both negative.This letter was distributed to the four seasons, as well as the introduction and conclusion, highlighted in the first chapter (multi - party and its impact on domestic politics and the growing coalition trends in Turkey's path (1946 - 1960), as included this chapter : multi - party system and analyze the political dimension in Turkey and the policy of the Democratic party and the coalition formation introductions in Turkey (1950 - 1960).The second chapter : it ensures the formation of coalition governments in Turkey under the military Enterprise Manager (1961 - 1965), as this chapter includes three sections : The first talks about the Turkish parliamentary elections under the new Constitution (1961), while the second section : they occur all coalition governments of Turkey in terms of composition and political program within the period (1961 - 1965), and the third section : they arise from the Turkish regional and international for those governments foreign policy and the position of those governments from 1964 to the Cyprus issue, as well as Turkey's relationship with the common European market.The third chapter, which includes coalition governments of Turkey (1972 - 1980), which includes three sections : The first talks about the elections and the results of the path, and the second : talks about the structure of the coalition governments of Turkey (1972 - 1980), and is divided into three periods of judgment : the first included the coalition governments under the military enterprise Manager (1972 - 1973), while the second period Vtdment : coalition governments (1973 - 1977), then followed by the third period of coalition governments (1977 - 1980), and the third section of this chapter contains : coalition governments and processors economic and social situation in Turkey.The fourth chapter and the last of this message : coalition governments and Turkish Foreign Policy (1972 - 1980), which contains three sections : The first coalition governments ensure strategic foreign policy in terms of : achieving national security, economic development and achieve a balance in international relations to Turkey, and the second : Talking the vision of the Turkish coalition governments in dealing with the Cyprus problem and its impact on the Turkish - Greek relations, and the third talks about coalition governments and regional and international relations, including with the common European market countries.And finally came to the conclusion provides a summary of what reached the letter of the conclusions of the coalition governments of Turkey within a limited period (1961 - 1980).The letter also reached a number of conclusions, I will mention in the following lines : A democratic system is basically in the nature of governance, bringing economic and religious factor, they are the basis of the electoral propaganda among the political parties and platforms, so it appeared the so - called invitations to adopt a market economy and openness to the world and allow the flow of foreign capital, and therefore that policy has become an approach consistent political parties and governments that emerged from all those democratic practices, as laid ambitious plans to upgrade its goals in the Turkish economy dependent on policy and encourage sectors (agricultural - industrial - commercial).Turkey exposed to chronic economic problems as a result of errors of economic policy practiced by the Turkish government during the fifties of the last century, to materialize as a fact and realistic eluded coalition governments that received the reins of power in (the sixties and seventies) of the last century to develop solutions to them, marked by non - qualitative balance and quantitative between population size and natural resources, low labor productivity, scarcity of scientific and technological personnel that contribute to the manufacture, modernization and urbanization of society, high unemployment, rising prices and low wages, and the deterioration of investment rates, low per capita and the scarcity of economic resources income and the inability to invest rate Voshm it all the prevalence of cases of grumbling and dissatisfaction, in pushing political forces and movements to exploit the situation, came the phenomenon of political violence and assassinations as one of the most prominent results of that crisis.Was the issue of Cyprus great influence on Turkish policy towards Greece, as Turkey stood up to the Greek policy to include Cyprus in the framework of unity with them, and at a time when it seeks to bring the full island was Turkey accepted the idea of partition, it was reassuring somewhat on the future of the island taking advantage of the British position who was standing deduced from the position of Greece, and because of the perception both of them not being able to achieve its goals imbedded compelled to conduct negotiations led to the independence of Cyprus, however, the issue of Cyprus after independence was the main problem, in the framework of relations between Turkey and Greece, and reflected significantly on policy Turkish, and if we take into consideration international interests and the interests of the United States, which conflicted with the Turkish position, prompting the Turkish policy to escalate the situation with Greece and the occupation of the island in 1974.Those political parties that were able to engage in the political process to get the power, or at least a public office, what are the only parties express the personality and self - serving to strengthen the influence of its founders, and does not have any faith, and not only in Turkey, but it applies to the states, which claimed apply all the democratic system.Therefore, those parties that participated in the formation of coalition governments in Turkey was weak and unable to achieve its goals for the future of Turkey.

اثر العوامل الاقتصادية والاجتماعية في مصر وبلاد الشام (132 - 245ه /749 - 859م)

اسم المؤلف: مروة خالد مهدي
اسم المشرف: ليث صلاح نعمان العاني
الموضوع العام: التاريخ
السنة: 2017
الموضوع الدقيق: التاريخ الاسلامي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Praise be to Allah and peace upon our Messenger and his family. the study of social and economic affairs in our Islamic history is considered one of indispensible subjects as to explain the general aspects of Islamic life . It is one of the obscure subjects in the Islamic history and needs to a great effort as to deeply delve into its roots as to reflect its results . Where it is worth y to be mentioning that Levant and Egypt during that period have passed huge struggles owing to the fall down of a state and of appearing a state . The preparation of the current thesis does not empty of difficulties , top of which the rarity of the scientific subject , the scientific subject is rare and scattered in different references , especially the subject of the '' History '' should be read carefully as to know the historical reality . In respect of the Abbasyan's political , social and economic viewpoint over Levant , The Caliphate has been transferred from Umayyads to Bin Abbasids , since Levant is of distinguished aspect in respect to Geographical domain . Besides , it has been considered as a great economic and political power and Levant was as a Home for Arabic Tribes having a grand role in political , administrative and military domain in era of Umayyads and came after later era of Abbasdies caliphates have largly concerned over Levant represented by choosing rulers , most of them have been descended of Abbasides and they have been of prominent and outstanding figures for their tolerance and their logics when breaking out a revolution or rebel . It could say that the policy of '' Al - Abbasides'' toward Levant has been characterized with flexibility and tolerance with the Levant's residents. Egypt in era of Abbasides (132 AH) , has been converted into the city of the camp established by '' Salih Bin Ali Al - Abbasi '' ,. The Abbasside caliphates including '' Ibrahim Nin Salih and Hameed Bin Qahtuba '' have ruled the city . Their matter has not been confined to '' Bin Abbasides'' as that led by ''Dahyah Bin Musaab Bin Al - Asbagh Bin Abdul Aziz Bin Marwan . The latter was one of Umayyads family , has rebelled against the prince of ''Egypt'' (Scaeed) ( 165 AH - 781 AD ) , where he granted money and promoted his prestige to the degree he called himself as Caliphate . many prominent figures residing in Egypt have supported him ; besides , the Egyptians have bolstered Alwayyen in many sitations , especially during the revolution led by "Mohammed Bin Abdullah known as ''Pious spirit'' . Egypt has been considered as a safe haven for some immigrants including '' Ashaq Bin Jaafar Al - Sadeq ( peace upon him ) , who resorted to it with his life "Nafesah Bin Al - Hasan Bin Zaid Bin Ali" . At the same time . Egypt has been considered as a safe crossing for the fleers to Morocco and Andulis either be Amayyads ( AbdulRahman AL - Dakhil ) or Al - Alawyyen just as ( Idres Bin Abdullah ) who could settled the two states standing against Abbaside state in Andulis and Morocco .

دور ديوان الرقابة المالية الاتحادي في الحد من مخاطر نظام مقاصة الصكوك الالكتروني ACH : بحث تطبيقي في مصرفي الرافدين والرشيد == The Role of Federal Board of SupremeAudit in Restricting Automated Clearing House System Risk(ACH) Applied research in Rafidain And Rasheed BankS

اسم المؤلف: ميثاق هادي هاشم
اسم المشرف: خولة حسين حمدان
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: المحاسبة القانونية
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The use of electronic systems in the banking sector and in particular the Automated Clearing House System (ACH)in the electronic funds transfer operations, which include high remittances value between the participating banks in this system, This requires the need for the existence of an audit program based upon the Federal Board of Supreme to examine the Automated Clearing House System that takes into account the electronic systems included in Basel for the management of electronic bankingrisks as well as the framework COBIT requirements under the IT environment, which led to the occurrence of manipulation E - Cheque risk led to the loss of public funds by the concerned system. And thus occurrence of embezzlement, This aims to search through his hypothesis to the effect "the design audit program for Automated Clearing House System, and application on according to Basel for the management of electronic banking risks, as well as COBIT requirements under the IT environment contributes to the reduction of systemic risk and as reflected in the improvement of the level of service banking ", so he touched on in his theoretical conceptual framework of the system and the risk of Automated Clearing House System as well as to address to the issue of control over the electronic information systems, while research has sought in his application, to review of the actual reality of the experience of the government of Iraqi banks (Rafidain Bank and Rasheed Bank) to use Automated Clearing House System, And then propose an audit program and applied to the sample, and the search is over a set of conclusions, most notably : 1 - the lack of auditing program at the Federal Board of Supreme Audit includes check use Automated Clearing House System (ACH) applied in Iraqi banks because not having research sample banks a comprehensive system bank.2 - This system does not provide an integrated and comprehensive electronic processing of all the functions required by a clearing operation of a corresponding operations and settlement of incoming and outgoing cheques 3 - failure of the internal audit department in the research sample banks (Rafidain and Rasheed) participation process check on the transactions that take place through the Automated Clearing House System (ACH).The main recommendations were as follows : 1 - adopt the proposed audit program in an audit carried out by the Federal Board of Supreme Audit control over the Automated Clearing House System (ACH).2 - the need to make necessary and which enables the system to carry out the electronic address integrated and comprehensive of all the functions required by a clearing process and without human intervention updates.3 - The need for the internal audit department in the research sample banks (Rafidain and Rasheed) participation process check on the transactions that take place through the Automated Clearing House System (ACH).

التنبؤ بحجم الصادرات والواردات في الميزان التجاري السلعي للعراق لغاية 2020

اسم المؤلف: محمود بشار سالم
اسم المشرف: فاتن فاروق صالح البدري
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: الاحصاء التطبيقي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

التنبؤ بكمية النفايات البلدية المتولدة وعوامل ادارتها في قطاعات مركز محافظة البصرة باستخدام الشبكات العصبية الاصطناعية : دراسة حالة الشركة الوطنية للتنظيف في البصرة لسنة 2016 == Forecasting the amount of municipal waste generation and management factors in Center of Basrah province sectors using artificial neural networks (Case study of the National Cleaning Company in Basrah for 2016

اسم المؤلف: حسين جبار بيوض المياحي
اسم المشرف: زهرة حسن عباس التميمي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: The study investigated the accumulation of municipal waste and its spread in the streets and alleys of the city of Basra and its residential neighborhoods, and the lack of estimates of the quantity and classification of waste. The study aimed at studying municipal waste through methods of collection and transport Methods of processing and preparation of forecasts for the municipal waste management variables represented by the number of workers, the number of mechanisms, the number of transfers and the weight of the single shift. This requires forecasting the quantity of municipal waste based on the generation factors of waste The results of the study showed that the waste forecasting model required one hidden layer, a number of different cells for each segment, and a model for predicting waste management factors. I needed two hidden layers and a number of different cells for each segment. The results also showed that the highest quantity of waste was in the Khalej sector and the lowest quantity of waste in the Qibla section.

تاثير الذكاء العاطفي والانماط الشخصية للتعامل مع الصراع في نتائج القرارات الاستراتيجية من خلال الدور الوسيط للقيادة العلائقية : دراسة تطبيقية لعينة من المديرين في وزارة الكهرباء العراقية == Influence of emotional intelligence and personal styles to handling conflict on strategic decisions outcomes through the mediating role of relational leadership An Applied Study for the Point of View of Sample of Managers in the Iraqi Electricity Ministry

اسم المؤلف: حسن عودة عبد الله
اسم المشرف: هادي عبد الوهاب عبد الامام
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: Governmental organizations are seeking to achieve the best outcomes for their strategic decisions by increasing the effectiveness of the vertical and horizontal linkages to all divisions, which leads to the flow of efficient and effective information when making decisions (down - top), and the information relating to those decisions when you begin to implement on the ground (top - down). Therefore, all managers in all organizational levels should have skills of relational leadership. Furthermore, they should take in consideration on both emotional intelligence and personnel style to handling conflict on the strategic decisions.The conceptual framework was built upon the four variables : relational leadership as a mediator, while both emotional intelligence and personal style to handling conflict as an independent variables and strategic decisions outcomes as dependent variables. The main research question was “what is the effect of both emotional intelligence and personal styles to handling conflict on strategic decisions outcomes through the relational leadership as a mediator variable?”. This study applied in the Iraqi Electricity Ministry and production, transmission and distribution directorates and departments it's affiliated.The quantitative design and deductive approach were used in this study. The questionnaire was used as a method for data collection, and 324 managers were use as randomly as a sample of this study. Many statistical techniques were used for data analysis by using the software (SPSS. V.22 - AMOS. V.22), several conclusions emerged were the most important of the following : 1 - There is a direct positive effect of emotional intelligence (especially motivation & social awareness) and style of collaborating and accommodating to handling conflict on strategic decisions outcomes and indirect through relational leadership. While there is not a direct positive effect or indirect of styles (compromising, competing & avoiding) on strategic decisions outcomes.2 - There is a direct positive effect of emotional intelligence (especially social awareness & social skills) and style of collaborating and accommodating to handling conflict on relational leadership. While there is not a direct positive effect of styles (compromising, competing & avoiding) on relational leadership.3 - The relational leadership as a mediator variable has a positive effect on the premises of the framework, of the study through changing the direct effect of independent variables on the dependent variable to indirect effect more positive

السيناريوهات المحتملة للتعامل مع عقود التراخيص : دراسة تطبيقية في وزارة النفط العراقية == The Possible Scenarios of dealing with Licensing Contracts A practical Study in Iraqi Oil Ministry

اسم المؤلف: جواد كاظم عبد الزهرة
اسم المشرف: محمد حسين منهل العيساوي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
المستخلص: The objective of the research is to promote the reality of the oil sector in Iraq by reviewing the options available to achieve this.The research focuses on building strategic scenarios for the future situations that could be the future of the oil industries in Iraq and how to deal with these situations depending on the main influencing forces and this is a session that represents an initial readiness for the virtual future, which provides the opportunity to know the strengths and weaknesses of each future, thus avoiding threats and investing opportunities as much as possible.This research also helps decision makers in the Iraqi Ministry of Oil to take the correct procedures and measures to deal with future situations and expand the prospects of strategic vision from the researcher's perspective. The researcher relied on the checklist as an initial diagnosis of the views of a sample of the senior management managers (directors and divisions in the Southern Oil Company mainly and some other places such as the center and the north and inside the ministry) regarding the technical, economic and legal aspects of licensing contracts as well as the role of scenarios in keeping with the future conditions of the company.The questionnaire (the five - degree Likert scale) was then used to estimate the responses of the sample. The results showed that the strategic scenario plays a major role in how to deal with future situations in the future. Given that, the scenarios address almost all future situations, making them semi - deterministic to predict what might happen. The researcher presented a number of results, the most important of which was that the strategic scenario is a useful approach to deal with oil licensing contracts due to the broad considerations of the different future prospects and not to focus on the likely ones only. Moreover, that it takes into account as much of the interests of internal and external stakeholders, so that the scenario reduces the blind areas that abound in the traditional formal plans. And the recommendations for each of those strategic scenarios and most important of the preparation, development, training and rehabilitation of Iraqi oil cadres scientifically and practically, and provide material and moral support in all its forms of the Iraqi oil academies and institutes so that the Iraqi side to take over the affairs and have the upper hand in the management of licensing contracts

مدى امكانية استخدام بطاقة الاداء المتوازن لتقييم الاداء في صناعة الاستخراج النفطي : دراسة تطبيقية في شركة نفط البصرة == Using Balanced Scorecard for Performance Evaluation in oil industry An Empirical Study in Basra Oil Company (B.O.C)

اسم المؤلف: جعفر عباس عبد الله
اسم المشرف: عبد الكريم عبد الرحيم علي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: Most companies rely on traditional methods to evaluate their performance. This does not give a comprehensive view of the performance of the company, which requires the adoption of modern methods in the process of evaluating the strategic performance, including a balanced scorecard, which based on the use of financial and non - financial measures in single framework. The Balanced Scorecard enables the company to assess its performance through four perspectives : the financial perspective, the customer perspective, the internal operations perspective, and the perspective of learning and growth. This research aims to achieve a set of objectives; most important is the application of balanced scorecard to the Basra Petroleum Company for evaluating its performance in order to identify the extent of the possibility of applying the card within the environment of the oil industry. The study relied on the analytical method by relying on the data of Basra Petroleum Company for the years 2010 to 2014 using financial statements, operational budgets, production data and training data. The researcher followed the relative weighting method for all standards within the card perspectives.The hypothesis of the study, which focuses on the contribution of the balanced performance card in the strategic performance assessment of Basra Petroleum Company, was tested. The study concluded that the card contributes effectively to the process of evaluating strategic performance, especially when using the "percentage achieved" method, which compare between what achieved And what must be achieved for each of the four perspectives of the card, which enabled researcher to express the performance of one year in a single percentage.

تحليل محددات التامين المصرفي واثرها في الاداء المالي لشركات التامين : بحث تطبيقي في مصرفي الرافدين والعقاري وشركة التامين العراقية العامة == The determinants analysis of banc assurance and its impact on financial performance of insurance companies An applied research In Al Rafidain , Real estate Banks & Iraqi Insurance Company General

اسم المؤلف: اياد حسن كاظم حسين
اسم المشرف: علاء عبد الكريم هادي البلداوي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: التامين
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Try this search marked (analysis of the determinants of bancassurance and its impact on the financial performance of insurance companies) an applied research in the Rafidain and real estate and the Iraqi insurance company focus on the determinants and obstacles Activity vital and important, but an activity bancassurance And diagnosis and the extent of its impact on the financial performance of insurance companies. The researcher has adopted in his research on several financial ratios used to analyze the financial performance of a (relative profitability, liquidity ratio and the ratio of solvency) Iraqi insurance company for a period of one year (2009) to a year (2015), based on the annual reports and financial statements (balance sheet and income revealed), and some of the financial statements for insurance premiums for banks research sample, This research several chapters of theoretical and practical body through which the researcher determinants of banking insurance and the experiences of countries around the bancassurance has dealt with eating separation of financial The last performance to insurance companies, the latter a practical side and applied analytical chapter The research was based on the key assumption that the determinants of bancassurance adversely affect the financial performance of insurance companies, there is a significant statistical significance and impact of the research variables, The research aims to identify the concept of bancassurance and procedures that should be followed and the potential applied to improve the joint performance between insurance companies and banks in connection with this activity, And to identify the most important determinants of and obstacles Activity bancassurance potential that may hinder its implementation and to know the extent of their impact on the financial performance of insurance companies and thus develop ways to analyze and manipulate down the desired goals The researcher has reached several conclusions including : ((* Despite the success of the banking activity insurance financial sector, but there are constraints limiting the growth and development affect the financial performance of the concerned institutions (insurance companies and banks), * the absence of a clear strategy for securing the banking whether in the insurance companies or the banks This activity included only insurance on the lives of the borrowers or insurance from the fire to the role ofAbstractBhousing borrowers (ie, the sense of collective insurance to customers of banks included) so far did not include individual documents, whether they are ordinary people or legal persons (individuals and companies)). As for the most important recommendations of the research are : development and establishment of a special section for secure banking in the Iraqi insurance companies and incorporated into the organizational structure of being a big and vital activity provides services to a large class of the insured public, Dependence on technological and technical insurance and banking development and attention to technical revolution with the introduction of modern information technology tools in the insurance and banking business, especially when data and information storage in order to reduce the time, effort and cost For information and accurate results.

اثر التوسعات الراسمالية في الربحية : دراسة تطبيقية على مجموعة الشركات المدرجة في سوق العراق للاوراق المالية == The impact of capital expansions in profitability Applied study on the group of companies listed in Iraqi stock Exchange

اسم المؤلف: اسعد جاسم نعمة
اسم المشرف: علاء عبد الحسين صالح الساعدي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: All companies around the world require investment in fixed assets in order to achieve their business goals and maximize shareholders' wealth. Consequently, investment in fixed assets is expected to be followed by an increase in the profits of these companies. study aims to measure the impact of capital expansions on the profitability of listed companies in Iraqi Stock Exchange. Where the multiple - effect (within) regression model was used, where the Panel Data was adopted for a period of ten years from 2005 to 2015 to measure the relationship between capital expansions and profitability. To the negative impact of size on the relationship between capital expansions and profitability, The number of companies selected in the study sample reached (57) joint stock companies from different economic sectors, which represents 60% of the size of the society. The study found that capital expenditure and the size of the company have a positive effect on the profitability of companies. The impact was found in four sectors (industry, hotels, services and agriculture). These sectors comprise, or 52.63%, The study also found that there is no statistically significant relationship between the capital and profitability expansions of listed companies in Iraqi market for securities in the following three sectors (banking sector, investment sector and insurance sector).

اثر استخدام الاسهم في تنمية الاستثمار المالي : بحث تطبيقي في سوق العراق للاوراق المالية == Impact of using stocks In developing of financial investment An Applied research at the Iraq Stock Exchange.

اسم المؤلف: احمد صلاح معروف
اسم المشرف: حسين عاشور جبر العتابي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: العلوم المصرفية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The research trying to identify the extent of the impact of shares as a financial instruments in the development of financial investment in Iraq and the extent of the contribution of shares in financial investment in the Iraq Stock Exchange to develop and Cubs Search Securities Iraq market, where is the market is the only place for trading financial instruments for the duration of 2009_2015 in order to find out whether the effect of shares and whether they have an affect in a positive financial investment size or not, it has been relying on a series of annual reports issued by the Iraq stock exchange, which contains a set annual indicators for the development of the market each year. The research in several chapters of the theoretical and practical aspects of financial stocks and to invest was based on research on the key premise including three secondary hypotheses that (and no statistically significant relationship of the shares in the development of financial investment) .The research found a set of are the following1_ low trading volume of non - Iraqis, compared with 2013 significantly, reaching stocks sold ratio by foreign investors in 2015 (223%) as well as the decline in the number of shares bought and this negative index where the foreign investor is one of the basic pillars of the financial investment which represents the amount of currency difficult falling to invest in the Iraqi economy.2_.The first hypothesis is that there is an influence relationship between the stock variable and the volume index. As a result of the use of multiple regression, there is an effect relationship between a set of stock indices and trading volume.The most important recommendations1_Need for a large holding companies with large capital into other sectors listed on the market to be able to compete with the banking sector in the control of the trading volume in the market .2_Hope the bonds included in the trading process as soon as possible, especially the central bank bonds because of their distinctive characteristics make it a powerful and effective tool in attracting moneysources different from the community, through the profit guarantee property as well as the stability of the time period it as well as low risks and low degree of vulnerability to the circumstances surrounding omitted which makes them a tool to attract new funds, and a tool for the development of financial investment in Iraq and raise the overall trading volume in the market after the decline in recent years .

تاثير العمليات الارهابية في مؤشرات تداول قطاع المصارف المدرجة في سوق العراق للاوراق المالية : دراسة تطبيقية == The Impact of Terrorist Attacks on the Banking Sector Indicators listed in the Iraqi Stock Exchange.An Applied Research submitted to the

اسم المؤلف: وجدان حسين عبيد
اسم المشرف: نغم حسين نعمة
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: العلوم المصرفية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تناول البحث تاثير العمليات الارهابية على مؤشرات التداول في سوق العراق للاوراق المالية والتي تتضمن (عدد الجلسات ,وعدد الصفقات ,عدد الشركات المتداولة ,حجم التداول , والقيمة المتداولة ) . والهدف من البحث هو : 1 - دراسة وتحليل مؤشرات تداول السوق التي تتضمن (عدد الجلسات، عدد الصفقات، عدد الشركات المتداولة , حجم التداول، القيمة المتداولة) من خلال مدة الدراسة(2014 - 2015) ومدى تاثرها بالعمليات الارهابية التي يمر بها العراق. 2 - امكانية الاستدلال من خلال التحليل اي من مؤشرات تداول الاكثر تاثرا بالعمليات الارهابية .وتوصل البحث الى جملة من الاستنتاجات : 1 - مساهمة القطاع المصرفي كانت بالمركز الاولى من نشاط السوق من خلال مدة الدراسة ((2015 - 2010 واضمحلال دور القطاعات الاخرى وضعف مساهمة بعض القطاعات مثل قطاع التامين وقطاع الاستثمار اذ كانت المصارف الاكثر تضرر بعد عام 2014 نتيجة توقف العديد من فروع المصارف .2 - زيادة العمليات الارهابية ادت الى انخفاض مؤشرات التداول في سوق العراق للاوراق المالية (عدد الجلسات ,عدد الصفقات ,حجم التداول , القيمة المتداولة ) والعكس صحيح. وكان المؤشر الاكثر تاثر بالعمليات الارهابية هو مؤشر القيمة المتداولة ثم حجم التداول ثم عدد الصفقات ويليها عدد الجلسات بعد عام 2014. | The study dealt with the impact of terrorist operations on the indicators of trading in the Iraqi Stock Exchange, which includes (number of meetings, number of transactions, number of traded companies, volume traded, value traded). Technical analysis was used to analyze these indicators.The aim of the research is : The aim of the research is : 1. Study and analysis of market trading indicators that include (number of sessions, number of transactions, number of traded companies, volume of traded, value traded) through the period of study (2014 - 2015) and the extent of their impact on the terrorist operations that Iraq is going through.2 - The possibility of inference through technical analysis, which is one of the most influential trading indicators of terrorist operations.The research reached a number of conclusions : 1 - The contribution of the banking sector was in the first degree in the market activity through the period of study (2010 - 2015) and the decay of the role of other sectors , the weak contribution of some sectors such as insurance sector and investment sector as the banks were most affected after 2014 due to the suspension of many branches of banks.2 - Increase in terrorist operations led to a rise in trading indicators in the Iraqi market for securities (number of sessions, number of transactions, volume traded, value traded) and vice versa. The most influential indicator of terrorist operations was the value traded index, the volume of trading, the number of transactions followed by the number of meetings after 2014.The research concluded with several proposals : 1 - The Iraqi market for securities is very small and the market is not mature, just like a number of stock markets. It is very volatile in the case of a bad security situation. Therefore, it is necessary to develop policies and mechanisms that improve the current situation and encourage investors to continue their investments. especially with the existence of a sense of confidence in investors because of the security fluctuations in the country.2. The market will recover when political instability and terrorist attacks are overcome ,the introduction of further plans and improvements in the functioning of the market will reduce the gap between market activity and security conditions.

بناء نظام للتنبؤ بطلب الحمل الكهربائي في بغداد == Build a System For Forecasting The Electrical Load Demand in Baghdad

اسم المؤلف: هادي طلال جعفر
اسم المشرف: نشات جاسم محمد
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: نظم المعلومات الادارية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: This research studies how to build a dynamic system for forecasting the electrical demand in Baghdad city by comparing between Statistical Methods in time series analysis such as Seasonal Auto Regressive Integrated Moving Average model (SARIMA),Transfer Function Model with single input - single output(TFMSISO) and Data Mining techniques in prediction using Artificial Neural Networks model such as (Multi - Layer - perception neural networks with sliding windows (MLP - NN - with sliding windows) and dynamic recurrent neural networks RNN's such as the Non - Linear Auto regressive network with exogenous input (NARX Network)), which studies the dynamic relationship between electricity consumption and its relevant variables exogenous variable such as temperature, the Weekly data from January 2007 to December 2014 for all - electric residences in Baghdad are used for this study.Depending on the automated system that built using (Visual C#, Matlab) the results showed the superiority of the non - linear Auto regressive network with exogenous input (NARX Network)) by using some error criterion

تاثير تطبيق متطلبات القياس والافصاح لمعايير الادوات المالية الدولية في نطاق التدقيق ومسؤوليات المدقق == Effect of Apply International Financial Instruments Standards Measurement and Disclosure Requirements on Audit Scope and Auditor Responsibilities

اسم المؤلف: يوسف طه ياسين
اسم المشرف: سعد سلمان عواد المعيني
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تشير معايير المحاسبة والابلاغ المالي الدولية الى المبادئ والاسس التي يلتزم بها عند اعداد القوائم المالية, والتي يبدي المدقق الخارجي رايه الفني المحايد عنها على وفق نطاق التدقيق, ويسعى جاهدا لبذل العناية المهنية المناسبة كي لا يتعرض للمسؤولية ايا كان نوعها بسبب الضرر الذي قد يلحق بمستخدمي القوائم المالية الذين اعتمدوا على رايه, ويكمن هدف البحث في التعرف على تاثير تطبيق متطلبات القياس والافصاح لمعايير الادوات المالية الدولية في نطاق التدقيق فضلا عن تاثيرها في مسؤوليات المدقق الخارجي اذا ثبت تقصيره او اهماله باحد الجوانب التي تؤدي الى تضليل المستخدمين.ولتحقيق هدف البحث قام الباحث باختبار فرضيات البحث, اذ نصت الاولى (يؤثر تطبيق متطلبات القياس والافصاح الخاصة بمعايير الادوات المالية الدولية في توسيع نطاق عملية التدقيق), في حين نصت الفرضية الثانية (يؤثر تطبيق متطلبات القياس والافصاح الخاصة بمعايير الادوات المالية الدولية في مسؤولية المدقق الخارجي), واختبرت الفرضيات في عدد من المصارف الخاصة المدرجة في سوق العراق للاوراق المالية, اذ حللت التقارير المالية السنوية للمصارف عينة البحث لمعرفة مدى التزامها بمتطلبات القياس والافصاح الواردة في معايير الادوات المالية الدولية لتحديد تاثيرها في النطاق, فضلا عن تطبيق تلك المتطلبات في القوائم المالية لتحليل الاختلافات ومعرفة تاثيرها في مسؤولية المدقق الخارجي.وقد توصل الباحث الى استنتاجات عديدة من ابرزها وجود اختلافات بين القياسات والافصاحات المحلية والدولية في القوائم المالية, اذ بلغ التباين الحاصل في الاوزان النسبية الخاصة بالقياس والافصاح (48%) و(30%) على التوالي, فضلا عن تفاوت المعالجات المحاسبية للاستثمارات وما يتعلق بها من حسابات للمصارف عينة البحث.وفي ضوء الاستنتاجات قدم الباحث توصيات من اهمها ضرورة قيام مجلس المعايير المحاسبية والرقابية بالتحديث المستمر للقواعد المحاسبية العراقية وادلة التدقيق, فضلا عن تطوير مهارات المدققين الخارجيين في مجالات تدقيق القيمة العادلة, لتغطية نطاق التدقيق وتقليل المسؤولية الملقاة على عاتقه مما ينعكس على جودة عملية التدقيق. | IAS/IFRS refers to the principles and basics that must compliance in the preparation of financial statements, which the auditor express his impartial opinion about it according to audit scope, The auditor is actively seeking make the appropriate and professional care so as not exposed to any kind of liability because of damage to the users of financial statements who relied on his opinion. The research aims to recognize the effect of international financial instruments standards measurement and disclosure requirements on the audit scope and auditor's liability If it is proved negligence to one of the aspects that lead to mislead users.To achieve the research objective, the researcher had test the research hypothesis, the first one stipulated that (international financial instruments standards measurement and disclosure requirements effects on expanding the audit scope), while the other one stipulated (international financial instruments standards measurement and disclosure requirements effects on auditor's liability), these hypothesis were test in the annual financial reports of Iraqi private banks listed in Iraqi Stock Exchange (ISX) to find out the extent of its compliance with international financial instruments standards measurement and disclosure requirements to determine the effect on the scope, in addition, the researcher apply the requirements in the financial statements to analyze the variances and find out the effect on auditor's liability.The researcher had reach several conclusions, the most prominent were a gap between local and international measurements and disclosures in the financial statements, as the difference reached in relative weights (48%) and (30%) respectively, as well as disparity of accounting treatments to investments accounts in the banks.The researcher recommend that regulatory and accounting standards board must do continuous updating Iraqi accounting rules and audit evidence with the international standards and develop auditors skills related to fair value auditing, to cover audit scope and reduce his responsibilities which reflect on audit quality

تقويم اداء الجامعات العراقية في ظل مؤشرات الاداء المالي ومعايير الجودة الشاملة : بحث تطبيقي في جامعة كربلاء == Evaluating Performance of the Iraqi Universities in light of Financial Performance Indicators and Comprehensive Quality Standards An applied Research in the University of Kerbala

اسم المؤلف: نوفل محمود موسى التميمي
اسم المشرف: فؤاد عبد المحسن الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: كربلاء
الصفحات الاولى:
المستخلص: تعد الجامعات العراقية من المؤسسات المهمة التي ترفد سوق العمل بالملاكات الفنية والاكاديمية والمهنية وفق معايير ومؤشرات مالية متفق عليها ينبغي توافرها وتطبيقها، ومن تلك المعايير المهمة، معايير الجودة الشاملة التي اعدت اساسا في التصنيف الدولي للجامعات وكذلك المؤشرات المالية، لذا فان مشكلة البحث تتمحور في ضعف تطبيق معايير الجودة الشاملة والمؤشرات المالية للجامعات العراقية مما يجعلها غير مواكبة للتطورات والتحسينات للجامعات الرصينة.والهدف الرئيس للبحث هو تقويم اداء الجامعات العراقية من خلال تطبيق المؤشرات المالية المعتمدة من قبل ديوان الرقابة المالية الاتحادي ومعايير الجودة الشاملة لاجل الارتقاء بالاداء الجامعي العراقي وان عملية تقويم الاداء تسهم في تشخيص مواطن القوة والضعف داخل المؤسسة التعليمية مما يسهل ايجاد الحلول المناسبة للمشاكل التي تواجهها. ولتحقيق هذا الهدف تم اجراء دراسة تطبيقية في جامعة كربلاء (عينة البحث) ومن الاستنتاجات المهمة التي توصل اليها الباحث ان عملية تحديد المؤشرات الخاصة بقياس مستوى الاداء تعد ركنا اساسيا ومهما في عملية تقييم الاداء، من اجل مراقبة الاداء وتحسينه ومعرفة اسباب الانحرافات لاتخاذ القرارات السليمة، لذلك تعد مؤشرات الاداء المالي ومعايير الجودة الشاملة اكثر شمولية لانشطة المؤسسة التعليمية وما تحتويه من ادوات لقياس الجودة التي تعد ضرورية لتحسين وتطوير الاداء.واوصت بعدد من الوصايا اهمها ضرورة تبني معايير ومؤشرات عند تقويم اداء المؤسسة التعليمية كونها تعد البديل الامثل لقياس مستوى الكفاءة في العملية التعليمية والفاعلية في تحقيق الاهداف، فضلا عن شمولية هذه المعايير وما تحتويه على مؤشرات للجودة التي تعد ضرورية لتحسين الاداء. | Iraqi universities are important institutions that provide the labor market with technical, academic and professional staff according to agreed financial criteria, indicators that should be met and applied. Among those important criteria are the comprehensive quality standards, which were developed primarily in the International Classification of Universities, as well as financial indicators. Therefore, the problem of research is centered on the weakness of the application of comprehensive quality standards and financial indicators of Iraqi universities, making them not keep up with the developments and improvements of the universities.The main objective of the research is to evaluate the performance of Iraqi universities through the application of financial indicators approved by the federal financial control office, and comprehensive quality standards to improve Iraqi academic performance. The process of evaluating performance contributes to the diagnosis of strengths and weaknesses within the educational institution, making it easier to find appropriate solutions to the problems that face.To achieve this goal, an applied study was conducted at Kerbala University (the study sample). One of the important results of the study, the process of determining performance level indicators is an essential and important part of the performance appraisal process. In order to control, improve performance and know the causes of deviations to make sound decisions. Therefore, financial performance indicators and overall quality standards are more comprehensive for the institution's activities. The quality measurement tools that are necessary to improve and improve performance. The study submits a number of recommendations such as : the need to adopt criteria and indicators when evaluating the performance of the educational institution, as it is the ideal alternative to measure the level of efficiency in the educational process and effectiveness in achieving the goals. As well as the comprehensiveness of these standards and the quality indicators that are necessary to improve performance

تاثير ادارة الجودة الشاملة في تحسين اداء المؤسسه الخدمية - دراسة حالة في ديوان محافظة ديالى == The impact of the application of the requirements Of Total Quality Management in improving institutional performance ( A case study in diyala governorate office

اسم المؤلف: نورة سهيل محمد
اسم المشرف: نادية لطفي عبد الوهاب الجنابي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The research aims to measure the impact of the application of total quality to improve the performance of the Office of Diyala province management requirements in addition to identifying the nature of the relationship between the requirements of comprehensive quality management and institutional performance of the Court of Diyala province. The problem of research is that there is a weakness in the implementation of the requirements of Total Quality Management which reflected negatively on the quality of services provided to citizens and the lack of infrastructure in some areas of the province and the delay in the completion of many important projects such as road projects and school buildings, as well as the administrative procedures and mechanisms within the Diwan still largely routine weighing on citizens and causing delays in the completion of transactions In order to achieve the objective of the research, a questionnaire was adopted which consists of (the main variable) which is the requirements of TQM and the sub - variable of (improving performance) and distributed in the Diyala Diyala Governorate the research community to the managers and their assistants and heads of departments and their meanings and heads of the people and their assistants and a number of employees and the number of questionnaires distributed 189 Questionnaire 186 was recovered, including a questionnaire, while the rest was considered damaged, was tested two major research hypotheses which, one assumes the existence of a positive relationship between the application of quality and performance improvement and other management requirements assumed the existence of the Tathirlttbaiq administration requirements Improve the quality of the performance of the Office of the province, and some of the assumptions made were rejected sub - hypothesis concerning the existence of a positive relationship between the support of senior management and performance improvement sub - hypothesis concerning the existence of a positive relationship between continuous improvement and performance improvemen . The research found that the concern of officials of the security implications of the province has had a significant impact in the delay of projects and the deterioration of services provided to citizens as well as the senior management have a great desire to mobilize financial resources and the necessary support to implement this methodology was to start forming a quality team to take on The researcher recommended the need to develop a comprehensive strategic plan for the Diwan of the province, which is shared by the directors of the service departments associated with the ministry. It also recommended the assignment of responsibilities and powers in accordance with the qualifications and experience of the ministry. Assigned to him so that there is no loss of resources

تطوير نظام المعلومات المحاسبي على وفق متطلبات سلسلة القيمة لترشيد القرارات الادارية == The development of accounting information system in accordance with the requirements of the value chain to rationalize administrative decisions

اسم المؤلف: نور فالح حسن
اسم المشرف: نضال محمد رضا الخلف
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: برزت اهمية نظام المعلومات المحاسبي من اهمية المعلومات التي تعد حجر الاساس او المادة الخام في صناعة القرار الاداري اذ انها تزود الادارة بالمعرفة اللازمة وتقلل حالة عدم التاكد كما ان توفير المعلومات لكل نشاط من انشطة سلسة القيمة تمكن المديرين من اتخاذ القرارات الرشيدة التي ترفع من مستوى ادائها وتحقق النجاح للشركة , وقد تناول موضوع الدراسة الحالية جوانب مختلفة من التساؤلات وحاول وضع الكثير من الحلول والمعالجات من خلال فصول الدراسة النظرية والتطبيقية الاربعة ، بهدف تحسين جودة نظم المعلومات المحاسبية في الشركة العامة لصناعة البطاريات ومن خلال ربط نظم المعلومات المحاسبية بتحليل سلسلة القيمة. وبعد تبلور الاطار الفكري والفلسفي ومراجعة ما سبق من جهود بحثية ذات علاقة، صيغت فرضية الدراسة لتختبر في شركة العامة لصناعة البطاريات بغية تحديد استعمال نظم المعلومات المحاسبية والتوافق بين جهود انشطة سلسلة القيمة المتمثلة بانشطة البحث والتطوير، والتصميم، والانتاج، والتسويق، والتوزيع، وخدمة الزبون وبما يحقق ترشيد القرارات الادارية. ولاجل اختبار فرضية الدراسة، والتحقق من سريان انموذجه استعمل الاتي : - 1. تحليل الانشطة الرئيسة في شركة العامة لصناعة البطاريات . 2. تحديد الدور المرتقب لنظم المعلومات المحاسبية فى انشطة سلسلة القيمة .3. تحديد معلومات التكاليف التى يجب توفيرها فى انشطة سلسلة القيمة ، والتى تؤدى الى التاثير على نظم المعلومات المحاسبية التى تساعد على ترشيد القرارات الادارية.وانطلاقا من ذلك هدفت الدراسة الى تعزيز دور نظام المعلومات المحاسبي في انشطة سلسلة القيمة لترشيد القرارات الادارية من خلال تقديم انموذج مقترح لتطوير نظام المعلومات المحاسبي على وفق تحليلات سلسلة القيمة لدعم القرارات الادارية. قد توصلت الباحثة الى الاستنتاجات ومن اهما : 1 - الاعتماد على نظام المعلومات المتطور من شانه رفع كفاءة اداء الشركة من خلال امداد المديرين بالمعلومات اللازمة لترشيد قراراتهم . 2 - يساعد نظام المعلومات المحاسبي من رفع كفاءة انشطة سلسلة القيمة من خلال تقديم المعلومات الملائمة لاحتياجات تلك الانشطة . | Emerged the importance of accounting information system and the importance of the information, which is the cornerstone or the raw material in the industry of the administrative decision, as they provide the necessary knowledge management and reduce uncertainty as to the provision of information for each activity in the value chain enabling managers to take sound decisions, which raises the level of performance of the company's success was proceeding, the subject of the current study different aspects of the questions and tried to put a lot of solutions and remedies through classroom theory and four, with a view to improving the quality of accounting information systems in the public company for batteries by linking the accounting information systems analysis of the value chain.After the crystallization of the intellectual and philosophical framework for the review of the related research efforts, formulated the hypothesis of the study to test in the general company for manufacturing of batteries in order to determine the use of accounting information systems and compatibility between the efforts of the activities of the value chain of research and development activities, and design, production, marketing, distribution, and customer service, and that achieves the rationalization of administrative decisions.In order to test the hypothesis of the study, and the verification of the validity of used as follows : - 1 - Analysis of the activities of the chairperson of the general company for manufacturing of batteries.2 - Determining the future role of accounting information systems in the activities of the value chain.3 - Determine the cost information that should be provided in the activities of the value chain, which will lead to the impact on accounting information systems which help to rationalize administrative decisions.Proceeding from that aimed at strengthening the role of accounting information system in the activities of the value chain to rationalize administrative decisions by providing a model of a proposal to develop accounting information system in accordance with the analyzes of the value chain to support administrative decisions.The researcher has reached the conclusions and most important is : 1 - reliance on sophisticated information system would improve the efficiency of the performance of the company by providing managers with the necessary information to rationalize their decisions.2 - The accounting information system helps to increase the efficiency of value chain activities by providing information appropriate to the needs of those activities

اثر المخاطرة القطرية في محفظة الاسهم المثلى : دراسة تطبيقية في سوق العراق للاوراق المالية للمدة 2005 - 2015 == The impact of country risk on the Optimal Stock portfolio (Applied Study in the Iraq Stock Exchange for the period 2005 - 2015

اسم المؤلف: نور صباح حميد الدهان
اسم المشرف: حاكم محسن محمد الربيعي | ميثاق هاتف الفتلاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: العلوم المالية والمصرفية
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: كربلاء
الصفحات الاولى:
المستخلص: As a result of the financial and economic shocks and repeated crises experienced by the global economy in the last decades of the twentieth century and the beginning of the twentieth century atheist and, Faced and facing most countries with a foreign debt of many problems in the debt service and the owner of a big find at the domestic level on the one hand and the outside on the other hand, pushing for more attention to variables and terms very important Consistent with these data, Among the most important of these variables are the country risk and which summarizes the country's commitments to creditors, and therefore the risk of longer - Faisal on the side of domestic and foreign investment is the main determinant in attracting or avoid those investments based on that variable or indicator (country risk).The advantage of the financial sector are generally higher risks and the large size and number of securities and financial aspects of the investment, which is characterized as an uncertainty in the side returns, so the problem of any investor - centric nature of the securities that it is possible to form through the investor portfolio among a large number of possible investment portfolios and so came the drafting of the study the problem as follows : 1. What are the stocks that make up the optimum investment portfolio in the Iraq Stock Exchange during the years 2005 - 2015?2. Does the return and risk of the investment portfolio is characterized by relative stability, optimal in every year for the period 2005 to 2015?3. Is there a correlation between the country and the impact of the risk of Iraq and between return and risk of2the investment portfolio during the optimum period of study?Depending on the study, the problem of the main hypotheses of the study were as follows : 1. similar stocks within the optimal portfolio for each year in the Iraq Stock Exchange.2. The return and risk in the investment portfolio optimum Iraq Stock Exchange of stability during the period (2005 - 2015)3. There is a correlation and significant effect between country risk for Iraq and between return and risk of the investment portfolio during the optimum period of study.This study aims to build an optimal portfolio in the Iraq Stock Exchange for each year of the study identified from 2005 until 2015, and analysis of data each portfolio separately and stocks involved in building the optimal portfolio in a manner simple arrangement. And thus measure the impact based on the evidence of country risk country risk (ICGR) in the optimal investment portfolio expressed as a yield and risk investment portfolio on an annual basis.In order to achieve the main goals of the study, the study was divided into four chapters, which included the first chapter of country risk investment portfolio and the ideal : a knowledge. As part of the second chapter came under some previous systematic study of cognitive efforts address. The third chapter singled side applied to the study, including measuring the impact of country risk in the investment portfolio optimal, came by three Investigation boss, the study concluded that a set of conclusions that emerged from the study and in the light of which were drafted a number of recommendations were formulating it all in the fourth quarter.

القياس والافصاح عن الترتيبات المشتركة وفقا للمعايير المحاسبة الدولية لتعزيز جودة الابلاغ المالي : دراسة تطبيقية في الشركة العامة للصناعات الكهربائية == Measurement and disclosure of Joint Arrangement to Enhance the Quality of Financial Reporting : A Field Study of the General Company for Electrical Industries

اسم المؤلف: نـور سـمـيـر سـبـتـي
اسم المشرف: ابتهاج اسماعيل يعقوب
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان المحاسبة هي لغة الاعمال وتتطور لتلبية المستجدات الاقتصادية والاجتماعية في مختلف دول العالم ، حيث ان هذه التطورات يجب ان تنسجم مع التشريعات والقوانين السائدة مما ينعكس بدوره على اختلاف اسس القياس والافصاح المحاسبي . حيث تهدف الدراسة الى تسليط الضوء على عقود الشراكة مابين القطاع العام والخاص ، وتم اختيار صيغة الترتيبات المشتركة لعينة البحث ، وخلق التقارب الدولي من خلال تبني تطبيق معيار الابلاغ المالي للترتيبات المشتركة (IFRS11) وجعل البيئة الاستثمارية العراقية جاذبة للشركات الاجنبية الرصينة من خلال تطبيق الاطار المقترح لتعزيز جودة الابلاغ المالي . توصلت الدراسة الى هي ان الترتيبات المشتركة هي احد صيغ الشراكة مابين القطاع العام والخاص , وان البيئة العراقية كانت غير مستجيبه للتغيرات الاقتصادية ولم تتكيف معها وهذا ما عكسة النظام المحاسبي الموحد الذي افتقر الى التبويبات والمعالجات المحاسبية الخاصة بالترتيبات المشتركة , ولنجاحها ضرورة توافر بيئة داعمة من الناحية القانونية والتشريعية وتسهيلات الحكومية فضلا عن اتباع المعايير الدولية بهذا الشان ، وقدم البحث عددا من التوصيات اهمها التحديد الصريح لنوع عقود الشراكة مع القطاع الخاص وان يحدد بدقة وموضوعية حيث يعد التحديد السليم خريطة الطريق لاختيار طريقة الابلاغ المحاسبي الملائمة وضرورة اتباع معيار الابلاغ المالي IFRS11)) لتعزيز جودة الابلاغ المالي . | The accounting is the language of business and evolve to meet the economic and social developments in the various countries of the world, where these developments should be consistent with the prevailing legislation and laws, which in turn is reflected at different bases Measurement and disclosure . The study aims to highlight the partnership contracts between the public and private sector, was chosen as a formula joint arrangements for the research sample, and the creation of international convergence through the adoption of the application of standard financial reporting to a joint arrangement (IFRS11) and make the Iraqi investment environment attractive to foreign companies sober through the application of the proposed framework to enhance the quality of financial reporting. Study is concluded that the joint arrangement is a partnership formulas between the public and private sector, and that the Iraqi environment was non - responsive to economic changes and did not adapt and this is reflected in the consolidated accounting system, which lacked the tabs and accounting treatments for joint arrangements, but their success the need for a supportive environment of the legal, legislative and government facilities as well as to follow the international standards in this regard, and the research presents a number of recommendations including explicit delineation of the type of partnership contracts with the private sector and that accurately and objectively determine where is the proper identification of the road map to choose the way of proper reporting of accounting and the need for a standard financial reporting (IFRS11) to enhance the quality of financial reporting
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