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دور تكاليف الجودة في تحقيق الميزة التنافسية بمنظور المحاسبة الادارية الاستراتيجية : دراسة تحليلية لعينة من المنظمات الصناعية العراقية == Quality Cost Role In Achieving The Competitive Advantage From The Strategic Management Accounting Perspective Analytic Study For A Sample of The Iraqi Industrial Organization

اسم المؤلف: انعام محسن غدير
اسم المشرف: مؤيد محمد علي فضل الفضل
الموضوع العام: الادارة والاقتصاد
السنة: 2012
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:
المستخلص: اظهرت مراجعة الباحثة للادبيات ان هناك تحديات فكرية وتطبيقية عديدة بشان المضامين الاستراتيجية لمحاسبة تكاليف الجودة ودورها في تدعيم تنافسية المنظمات وتحقيق الميزة التنافسية. ومن هنا فان هذه الدراسة هي محاولة لاغناء الجدليات المعرفية حول الدور الاستراتيجي | Studying the writes of this subject that there are intellectual and applied challenges upon the strategic contains of quality cost accounting and its role in supporting the organization competition and achieving the competitive advantage, hence this study is a try to enrich the knowledge arguments upon the strategic role of the quality cost accounting in revealing and defining the continuous developing opportunities of all the organization aspects and, as a result, supporting these organization competition in building a strategic position to secure the market leadership and overcome other competitors. The main basis of formulating and developing the study problem represented by two aspects : - the intellectual and theoretical integration between quality cost accounting and the competitive advantage does not reach the level of a theory, the subject is still under the theoretical and conceptual forming due to the researchers `opinions contradiction upon the relation between the quality cost accounting and the competitive ability of the organizations, moreover the quality cost accounting is one of the strategic administrative accounting tools which needs more testing especially in its relation with the organization competitive advantage, the second aspect of the study problem is represented by the results of the researcher field observance, which had been conducted in more than six Iraqi industrial organizations, which indicated the real challenges that face these organizations in treating and applying that tool to support its competitive advantage and ability in defining the quality continuous development, one of these challenges is that most of the quality cost is a hypothetic cost has no effect in the near perspective which made dealing with it within the traditional accounting perspective is impossible. The study problem is represented by many questions, the most distinguished one is (what are the main significances of the quality cost accounting to improve the industrial organizations competitive ability, and how do these organizations look at the strategic role that the quality cost accounting might play to achieve the competitive advantage with all its aspects?). The researcher developed a hypothetic example to represent the quality cost accounting significance to support the statistical studied organizations competitive advantage within the frame of the correlation relations and the mutual probable effects of the quality cost accounting and the competitive advantage. These relations are represented two main theories of correlation and affecting. The researcher developed a pentad measurement tool according to (Likert) measurement which includes five degrees (agreed completely=5,do not agreed completely=1), this tool is subjected to truthiness and verity tests by using advanced statistical methods such as the factorial analysis basing on (Liserel Ver.7 & SPSS Ver. 15). The study hypotheses and example are tested in seven industrial organizations (the New Cement Plant of Kufa, the old Cement Plant of Al - Najaf Al - Ashraf, Men Clothes Factory in Al - Najaf Al - Ashraf, The Plastic Industry Al - Najaf Al - Ashraf, The Public Company of Leathering Industry, The Public Company of Car manufacturing in Al - Eskanderiyah, The Public Company of Plastic Industry), the study sample includes (176 )reopeners, selected by the deliberate sample method, from the study society to include the higher administration, the heads of the engineering, accounting and the quality control departments which had the direct relation with the study variables. The study concludes a number of conclusions in the theoretical and applying fields, the most important is that : - the quality cost accounting could be depended as a main indicator of the understudy factories ability to achieve the competitive advantage because it is the main resource to find out and invest the continuous developing opportunities in spite of the regression of the interest and execution of the quality cost accounting techniques in the studied factories. The study puts forward a number of recommendations : - the successful execution of the quality cost accounting techniques in the studied factories required re - constricting their traditional accounting systems to achieve the cooperation among the departments of engineering, accounting and the quality control to secure the effective flow and the real share of knowledge and information relating the quality cost and its activities, its visible and invisible results that will have important effects on the performance of the accounting system in these factories especially if they came with adopting the strategic perspective of the strategic administrative accounting which means investing the quality cost accounting not only as a tool of recording and documenting but also as an important tool to define the opportunities of creation and the competitive advantage.

تحليل العلاقة بين الدورات الائتمانية ودورات الاعمال في ظل تطور الصناعة المصرفية == Analyzing The Relation Between The Credit Cycles And The Business Cycle Under The Development of The Banking Industry

اسم المؤلف: احمد حسن عطشان البديري
اسم المشرف: عبد الحسين جليل عبد الحسن الغالبي
الموضوع العام: الادارة والاقتصاد
السنة: 2012
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:
المستخلص: The studies relating the fiduciary and its cycles occupied an increasing attention in the last few years within the frame of searching the suitable fiduciary level to achieve the optimum economic growth and avoid the negative effects of its cycles that might be a result of the business cycles or the opposite , especially that there are many complexities in addition to the economic, social and political effects of the business cycle as well as the increased effect of the Credit cycles under the modern development in the bank industries. World countries , especially with the developed economic , still suffer from the effects of the Credit cycles since the great depression in 1929 ,or even a long time before it, to the current financial crises ( real estate mortgage) , which involved it to put , within the frame of its economic and social aims, fiduciary conditions and standards to limit or restrict the negative effects on the bank system that resulted from the sequence of the Credit cycles which have a strong relation with the business cycle. Decreasing the fiduciary conditions within an expansionary monetary policy might resulted in an economic growth that might lead the business cycle to its highest degree, but that might cause economic problems if the loans is not paid for any reason , hence the responsible persons of the banks turn to strictness and that in its turn decreases the consumer and investment expenditure and leads to the regression of the business cycle. The business cycle, in its greatest turn point increase the expectations for the investors so the demand of fiduciary is increased motivating the banks to increase the fiduciary it grant. With the smallest turn point the demanded fiduciary decreased. Basing on what has mentioned before , the relation between the Credit cycles and the business cycle , it is a mutual one , each one might caused the other , or the causative relation might go on the same direction. There are no many studies to investigate the effect of these cycles on the economic activities or the relation between them , so this study aims at defining this relation and its direction paying the greatest attention to the Credit cycles due to the scarcity of the Arabic writes in this field. For this reason we shall study the two cycles in Japan , the United States of America and Iraq. The study aims at showing the effect of the Credit cycles, under the modern development in the bank industries ,on business cycle , as well as the effect of Credit cycles on the bank system. The study hypothesizes a mutual relation between the Credit cycles and the business cycle ,restructure a great number of banks with Credit cycles. The study depends on two methods of analyzing ; the descriptive analysis of the Credit cycles via the relating variables in Japan , the United States of America and Iraq, and the quantitative analysis according to modern mathematical and quantitative analyses methods to measure the Relation between the Credit cycles and the business cycle and define its direction. To prove the hypothesis , the researcher depends countries with developed bank systems that affected the economic activities : - Japan , the United States of America and Iraq. The reasons of selecting these countries are that it submitted to the Credit cycles or the business cycle or both of them, and the availability of the data and information that are demanded for the research. The study time scope is varied from country to another according to the cycles time, the fiduciary and the business , or according to the available data, in general the study, for the three countries, covered the period from ( 1990 to 2010).

الاقتصاد الاسلامي والفقر تاصيل نظري لمنهج اقتصاد بلا فقر في المذهب الاقتصادي الاسلامي == The Islamic Economy And Poverty A Theoretical Establishing of Economy Without Poverty In The Islamic Economic Method

اسم المؤلف: طالب حسين فارس الكريطي
اسم المشرف: نوري عبد الرسول الخاقاني
الموضوع العام: الادارة والاقتصاد
السنة: 2012
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:
المستخلص: This study is an attempt to present a contribution to the economic thought about poverty in light of the given facts of the Islamic economic thought where an opportunity for economic thought is available to get to know the confrontation pattern presented by the Islamic economy to challenge poverty through the theoretical foundation that draws the features of the attitude of the Islamic economy against the problematic of the confrontation pattern to challenge poverty explaining the essence of the confrontation strategy.This approach is based on a major premise that ( the paradigm of Islamic economy presents a paradigmatic commitment in challenging poverty composing a distinctive format of the principles and content of a paradigmatic economy without poverty.To achieve the objectives of this study, a paradigm was relied on to compile induction and deduction methods and according to the approach of logical bases methodological deduction.The plan of this study comprises four chapters in addition to a group of inferences and a conclusion which includes the scientific impression that crystallized. The chapters are as follows : Chapter one includes main entries of the paradigm of an economy without poverty where they bifurcate into to sections : the first tackles the attempts of positive economic thought to approach this paradigm via a survey of major thoughts. Section two is allocated to the integral environment and basic material entries of the paradigm of economy without poverty where they represent the two major points of view in crystallizing the paradigm of economy without poverty.Chapter two deals with the basic dimensions of the economic philosophy of the paradigm of economy without poverty and through three sections : the first discusses the problematic of the notion and dimensions of poverty as posited by the Islamic economy. Section two includes the notional frame that the economy without poverty paradigm relies on and then followed by a third section dealing with the delineation of the theoretical roots of the paradigm in the general philosophy of the Islamic economy through the dictums of efficiency and fairness.Chapter three is entitled the fundamental notions of the paradigm where these notions are delineated through three sections : the first reveals the major tenets of the paradigm natural resources distribution theory whereas section two is dedicated to the analytical dimensions of the approach of the production theory. The tenets are completed in the third section where the distribution theory is analyzed in light of the paradigm. Chapter four formulates the essential strategies of the paradigm which are distributed to three sections where each one discusses a certain strategy with the explication of each sub strategy. Section one deals with the of socio - economic empowerment strategy whereas section two discusses the guidance strategy. Section three contains the strategy of parallel correction.

تحليل الهيكل الضريبي ومقومات اصلاحه في العراق مع اشارة خاصة لتجربة الاصلاح الضريبي في الجزائر == Analysis of The Tax Structure & The Elements of Its Reformation In Iraq With Special Reference To The Experiment of Tax Reformation In Algeria

اسم المؤلف: باقر كرجي حبيب الجبوري
اسم المشرف: مايح شبيب الشمري
الموضوع العام: الادارة والاقتصاد
السنة: 2012
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:
المستخلص: Iraq is witnessing the transition from a centrally planned economy and distorting structurally and isolated from the world, to a market economy, economic freedom and economic openness and integration with the world, and this shift requires a restructuring

دور تكنوستراتيجية ادارة المعلومات في تحقيق ابعاد ادارة الجودة الشاملة للمنظمات التعليمية : دراسة حالة في كلية الطب جامعة الكوفة == The Role of Information Management Techno - Strategy In Achieving The Dimensions of Total Quality Management In Educational Organizations : Case Study In Medicine College / University of Kufa

اسم المؤلف: علي حميد هندي العلي
اسم المشرف: طارق شريف يونس محمد العلوش | حامد كريم الحدراوي
الموضوع العام: الادارة والاقتصاد
السنة: 2012
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى:
المستخلص: تهدف الدراسة الحالية الى بحث دور تكنوستراتيجية ادارة المعلومات في تحقيق ابعاد ادارة الجودة الشاملة للمنظمات التعليمية من خلال تحديد العلاقة والاثر بين الابعاد الفرعية لهذين المتغيرين، وقد اختيرت كلية الطب في جامعة الكوفة مجالا لتطبيق هذه الدراسة على وفق م | The present study aims to examine the role of information management Techno - Strategy in achieving the overall dimensions of the total quality management in educational organizations by identifying the relationship and the impact between the sub dimensio

سياسات مواجهة الفقر ودورها في تلبية متطلبات التنمية المستدامة في العراق == POVERITY FACING POLICIES AND THEIR ROLES IN FULFILLING THE SUSTAINABLE DEVELOPMENT IN IRAQ

اسم المؤلف: مها علاوي راضي ال عبيد الزهيري
اسم المشرف: حنان عبد الخضر هاشم الموسوي
الموضوع العام: الادارة والاقتصاد
السنة: 2012
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: النجف
الصفحات الاولى: