البحث — المستودع الرقمي العراقي

نتائج البحث: 25 من أصل 338

واقع التعليم واثر تسرب الطلبة على التنمية البشرية في العراق للمدة (2001 2011) The reality of education and the Impact of Students Drop out on Human Development in Iraq For the Period (2001 ـــ 2011)

اسم المؤلف: عبد الناصر قادر رضا

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد

اسم المشرف: اسيا كاظم فرحان

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: الاقتصاد

الدرجة: ماجستير

اللغة: العربية

السنة: 2012

مكان الجامعة: بغداد

الصفحات الاولى:

اثر الهيمنة المالية الحكومية على فاعلية السياسة النقدية في تحقيق الاستقرار النقدي : دراسة تحليلية لمجموعة من البلدان مع اشارة خاصة للعراق The Effect of Fiscal Dominance on the Effectiveness of Monetary Policy in Achieving Stability Monetary An Analytical Study of a Group of Countries with Special Reference to Iraq

اسم المؤلف: عبد الرحمن عبيد جمعة

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد

اسم المشرف: حالوب كاظم معلة

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: الاقتصاد

الدرجة: دكتوراه

اللغة: العربية

السنة: 2012

مكان الجامعة: بغداد

الصفحات الاولى:

تكامل المحاسبة الادارية مع متطلبات المحاسبة المالية للابلاغ عن الاصول غير الملموسة المكونة داخليا Integration of Management Accounting with the requirement of Financial Accounting to reporting on Internally Generated Intangibles Assets

اسم المؤلف: عبد الحسين توفيق شبلي السعد

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اسم المشرف: عباس حميد يحيى التميمي

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

اللغة: العربية

السنة: 2012

مكان الجامعة: بغداد

المستخلص: The emergence of techniques of management accounting strategy may make way for Management Accountants of that changes the focus of management and control of production processes to strategic issues, and review recent and ongoing and impartial international accounting standards, particularly Standard No. 38 - intangible assets, has revealed that some of these standards have not benefited greatly from the techniques of management accounting and private technology LCC, and for the reporting of intangible assets, consisting internally, but in order to achieve better reporting should focus on the integration between financial accounting and management accounting, and that the essence of this integration is that each of the financial accounting and management accounting for each development sector, and the direction of increased research on a particular perspective. The Financial Accounting has moved from the accounting historical cost for the purposes of calculating the profit and determine the financial position to fair value accounting for the purposes of evaluation and decision - making, through disclosures conducted by economic unit for the fair value of certain items of financial statements. Either management accounting has shifted from planning and control short - term to planning and control strategies. Therefore, this study comes to shed light on the importance of integration between the major fields of Accounting (financial and management), and the reflection that in a positive way at the financial reporting process and the quality of the information reported. This study has reached a set of conclusions of the most important : 1 - The activity in the light of the knowledge economy and the rapid developments in technology, accounting for factors put pressure on the economic units in the face of these changes so that the capacity of these units to stay in the business world but is directly related to the wisdom of the extent and speed of interaction with these changes.2 - Can not be that financial accounting is far from technologies adopted by the management accounting, so the application of certain technical before the economic unit must be in coordination with the financial accounting system, otherwise there will be negative repercussions affecting the objectivity of information provided.3 - The accounting treatment for intangible assets do not include at only a small percentage of the market value of the units that have the first concrete is based on knowledge. It was the most important recommendations that emerged from the study are summarized as follows : 1 - The capitalization of R & D expenditure always reflect the real value of economic unity, especially if we consider that IAS 38 is the entrance to the capitalization of these expenses, and that this measure does not conflict with the principles of accounting.2 - Calling the Iraqi professional organizations existing to issue a standard for intangible assets takes into account the privacy of the Iraqi environment, and at the same time does not conflict with the international standard 38.3 - Periodical review the consolidated accounting system applied to industrial companies in Iraq, so that the system keep pace with rapid developments.

الصفحات الاولى: