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حل مشكلة التخصيص المتعدد الاهداف باستعمال الخوارزمية الجينية مع تطبيق عملي Solve the problem of multi - assignment goals using Genetic algorithm with practical application

اسم المؤلف: ياسر ابراهيم صالح
اسم المشرف: صباح منفي رضا
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: بحوث العمليات
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

تقييم الهياكل التنظيمية وتطوير انموذج موحد لمكاتب المفتشين العامين في العراق : بحث ميداني

اسم المؤلف: سعدية شدهان جياد
اسم المشرف: احمد نزار جميل
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: الرقابة والتفتيش
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

ابلاغ المدقق ودوره في ترشيد القرارات الاقتصادية : اطار مقترح The Auditor's Reporting And It's Role in The Economic Decisions Rationalization : Proposed Framework

اسم المؤلف: مصطفى عبد القادر سويد
اسم المشرف: بشرى نجم عبد الله المشهداني
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

نظم المعلومات ودورها في تعزيز الايرادات الضريبية : بحث تطبيقي في الهيئة العامة للضرائب Information systems and their role in enhancing tax revenues : An applied research at the General Commission of Taxes

اسم المؤلف: علي غانم شاكر البغدادي
اسم المشرف: عبيد خيون علي حسين الخفاجي
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: المحاسبة الضريبية
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

دور الانتاجية في الاداء المالي المصرفي : دراسة تطبيقية في عينة من المصارف العراقية الخاصة Productive role in the financial performance of the banking : An Empirical Study in a sample of Iraqi private banks

اسم المؤلف: علي عبد العزيز عباس
اسم المشرف: عبد السلام لفتة سعيد
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

العلاقة بين اليقظة الاستراتيجية والثقافة التسويقية واثرها في توجهات ادارة التسويق The Relationship Between Strategic Vigilance And Marketing Culture And Its Impact On Marketing Management Orientations

اسم المؤلف: انتصار عزيز حسين
اسم المشرف: ظافر عبد محمد شبر
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يسعى البحث الى معرفة اهمية كل من اليقظة الاستراتيجة والثقافة التسويقية وتاثيرهما في توجهات ادارة التسويق، لذا تم بناء مخطط فرضي توضح فيه العلاقات بين المتغيرات واثر بعضها في البعض الاخر. وصيغت ستة فرضيات رئيسة اشتقت منها عدة فرضيات فرعية جرى اختبارها باد | The research tries to identify the importance of the strategic vigilance and marketing culture and their impact on the orientations of marketing management, so a virtual diagram has been established to show the relationship among the variables and the impact of each of them on the other. Six hypotheses are formulated , and derived from them branch hypotheses which were tested by using statistical instruments. The strategic vigilance and the marketing culture are considered as explanative variables and marketing management as responsive variable.The study aims at identifying the marketing philosophy adopted by the management and the extent which suits the company's financial and human capacities as well as its present environmental circumstances within the context of the strategic vigilance and the marketing culture common in the minds and thoughts of the concerned management.The Iraqi Airways Company has been chosen as the society of the research and a questionnaire form is used to collect the data , ( 160 ) forms are distributed out of which ( 150 ) are suitable for analysis. The subjects include personnel in decision - making centers ( such as members of the council of the company management , the department managers ,the heads of the sections and units ) in the company. To enhance the data collected by the questionnaire form , personal meetings ,field observations and annual reports of the company are conducted. The analysis of the data is done by using the ( spss - 22 ) computing programme.The study reached many conclusions the important of which are : 1 - There in an interaction and integration between the strategic vigilance and marketing culture that contributes in making the company management constantly ready to face the unstable environmental circumstances and the sudden events as a strategic vigilance , and the company's internal management based on values and traditions Integration that every individual in the company takes it as marketing culture.2 - The company management adopt in its marketing orientations the philosophy of Selling preferring it to the other marketing philosophies and orientation. From this We conclude that : A - The company management is interested in its internal environment more than the external one which means that producing and offering services are done before knowing the need and desires of the customers , that is from the company's perspective rather than the customers perspective.B - The company concentrates on developing its services offered now without thinking of Vitiating these services and their markets in accordance with the new need and desires of the customers and the necessity of enlarging and vitiating these markets as a strategic aims as long as the opportunity for the markting growth is available. The research is enclosed with many recommendations the important of which are : 1 - It is necessary that the company management invest the integrated and positive relationship and dynamic interaction between the strategic vigilance and marketing culture and marking use of them when applying the scientific method in adopting a marketing philosophy or orientation in accordance with environment and in order to assume a distinguished status among the world airlines companies and to recall its old reputation which it lost when it faced exceptional circumstances.2 - Despite the fact that the marketing orientation of the company towards selling is considered a successful one on the short term , the company management should think of a marketing philosophy that keeps pace with the development of the modern age and on long term strategies based on the outside - towards - inside perspective of the company with an understanding of the customers' actual needs and the way of keeping contact with them for a long time and the nature of the competition and the movement of the competitions in the market and balancing the interest of the customer and that of the company and the society ,and protecting the environment and its resources.

امكانية تطبيق بطاقة الاداء المتوازن في تقييم الاداء المالي والاستراتيجي : دراسة استطلاعية في عينة من شركات وزارة النقل The Possibility of Applying Balanced Scorecard In The Evaluation of Strategic And Financial Performance (An Exploratory Study For A Sample of The Companies of The Ministry of Transportation)

اسم المؤلف: حمزة حمود الزبيدي
اسم المشرف: احلام فيصل ابو الهيل
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Led the new reality of the life of business organizations that live in an environment characterized by multiple shifts with intensified competition to the need to adopt new methods contribute to raising the level of performance by offering products and services of high quality and cost effective and meet the needs and desires of customers ,The balanced performance of the most important techniques to improve performance and achieve the required quality card , hence the research problem through lack of interest in service units standards of non - financial , which have a significant impact on the organization's performance Fezla for lack of interest in the organization of modern techniques such as Balanced Scorecard , so research aims to how to use the Balanced Scorecard to evaluate the financial performance of the organization 's strategic and performance to stand up and identify the level of overall performance. Dealt with the subject of research and intellectual theoretical and practical framework for this technology through the four seasons of the theoretical and practical study, the research has been to study the analytical approach adopted by studying the reality of the practical performance of some of the formations and the Iraqi Ministry of Transport. The researcher using the method Alastpianih in collecting information and data from individuals working in the formations of the Iraqi Ministry of Transport ( sample ) to determine the level of use of the Balanced Scorecard in those formations , The researcher found to a set of conclusions that the most important Balanced Scorecard is one of the most important technologies that contribute to improving performance so as to contribute to the development of quality products and better services and competitive advantage , and the key recommendations that came out of research is the need to seek the service sector organizations in Iraq to adopt a card model balanced performance in an integrated manner where Ioafr this model appropriate to measure financial performance and strategic tools.

معايير قياس كفاءة السيطرة على المصادر المشعة

اسم المؤلف: يعقوب ابراهيم جلود الموسوي
اسم المشرف: مها كامل جواد
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

ضغوط العمل التنظيمية وانعكاسها على جودة التدقيق : بحث ميداني في ديوان الرقابة المالية الاتحادي Job Stress Regulatory And Its Impacts On The Quality of Audit : Field Research In The Federal Board of Supreme Audit

اسم المؤلف: ياسر سعد عبد الامير
اسم المشرف: اياد طاهر محمد الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: الرقابة والتفتيش
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف البحث الى التعرف على العلاقة بين ضغوط العمل التنظيمية التي يتعرض لهراؤساء الهيئات الرقابية في مجال عملهم وانعكاسها على جودة التدقيق التي يقوم بها الديوان في ظل التحديات الكبيرة التي تواجهه , في مكافحة مظاهر الغش والتلاعب الاداري والمالي للجهات الخاضع | The research aims to determine the expected effects of pressure role conflict, pressure the physical work environment, one of the dimensions of the organizational work on the quality of auditing the Federal Office of Financial Supervision pressure in light of the major challenges facing, in the fight against the manifestations of fraud and administrative and financial manipulation of entities under the control of the Bureau, the study addressed the phenomena first pressure Labor dimensions role conflict Physical work environment represents the independent variables to look in that audit quality represented by six adherence to accounting standards and audit and legislation prevailing procedures requirements, and the discovery of errors and is representations prevailing, planning the audit process, and evaluation of audit risk, and the guidance and supervision of the regulatory bodies and the quality of the auditor representing the dependent variable report was study the relationship And the effect of each variable of explanatory variables him, representing the research community in the Federal Office of Financial Supervision, as the research sample represents the heads of regulatory bodies in all audit departments and all production and service and commercial sectors and the public and private sectors affiliated to the Federal Office of Financial Supervision In Baghdad province's (73) Chairman of the Commission. The study included a major impact hypothesis addressed the correlation between the dimensions of the organizational work stress relationship (role conflict, and the physical environment of work) and the requirements of audit quality, The research Statistical methods (ranks of Spearman correlation coefficient, linear regression coefficient), where the results were extracted using statistical software (SPSS) The research found a group of the most important findings of the existence of a positive and strong correlation statistically significant moral high degree of pressure between each role conflict and pressure the physical work environment with the discovery of the fundamental errors and misrepresentations.

تاثير ابعاد التشارك المعرفي في تحقيق الابداع المنظمي : بحث تحليلي في جامعة ذي قار The Effect of The Dimensions of Knowledge Sharing In Acheveing Innovation Organizational (Search Analysis At The University of Dhi Qar

اسم المؤلف: وئام وهاب عبد الحسين الياسري
اسم المشرف: احمد كريم جاسم النجار
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: ادارة عامة
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تناول البحث موضوع التشارك المعرفي وتاثيره في الابداع المنظمي. وقد اختبرت الدراسة في قطاع التعليم ممثلا بجامعة ذي قار. وطبق البحث على عينة مكونة من (60) مدير موزعين في مستويات ادارية عدة (رئيس الجامعة, مساعديه, عمداء الكليات, ورؤساء الاقسام). واستخدمت ال | The research topic of knowledge sharing and its impact on Organizational creativity. We've tested and study in the education sector representative Dhi Qar University. And applied research on a sample of 60 distributors in several administrative levels Manager (university president, his aides, deans and heads of departments). Use the search questionnaire and head for the collection of data and information tool. The research sought to test a number of hypotheses concerning the main and branch relations link and influence relations between research variables, in order to answer questions related to the problem of access to research and the goals set. And for data and information processing tools have been tested for statistical No parametrica laboratory such as the mediator, and the long, percentages, and the coefficient of false identification, and simple linear regression. The search to find a set of conclusions, including the height of the main variables in the surveyed university level, and the presence of a significant correlation relationships between them and the existence of a significant effect involved in cognitive Organizational creativity. The findings support the hypotheses relevant>Based on the findings of the research results it has developed a set of recommendations, among which was the need for the university departments to encourage and embrace knowledge sharing, and translate that into their policies and various programs related to human resources as well as the need to adopt a culture of innovation Organizational at the university and train managers on the skills and characteristics.

عملية التوثيق للمعلومات وسبل معالجة الاخطاء التي تتضمنها : حالة دراسية في مستشفى بغداد التعليمي Information Documentation Process And The Methods of Errors Treatment Case Study In Baghdad Teaching Hospital,

اسم المؤلف: وفاء حسين عباس
اسم المشرف: صلاح الدين عواد كريم الكبيسي
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: ادارة المستشفيات
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف هذا البحث الى توصيف عملية التوثيق وتشخيص الاخطاء وسبل المعالجة في مستشفى بغداد التعليمي - دائرة مدينة الطب وتبرز مشكلة البحث باثارة تساؤلات عن متغيرات البحث وبالجانبين النظري والميداني وما هي طبيعة الاخطاء التي تتضمنها عملية التوثيق وما افضل سبل المع | The current research aims to explain the documentation procedures, on which characterized by fault diagnosis and access to treatment in Baghdad Teaching Hospital - Directorate of Medical City, by using the checklist to describe the documentation operation which called some times by (explanation of the documentation procedure, also find the quality of the documentation process, ensure the confidentiality of documents, simplifying the procedures of the documentation process, speed and flexibility of the documentation process, the sustainability of the process documentation), as well as a questionnaire to diagnose faults and remedies on a sample consisting of 39 individuals, whom as follow (director, head of department , division director, unit responsible),whom used statistical tools like calculated medium, arithmetic standard deviation, and coefficient of variation.The relative important highlights of the research problem by raising questions about what variables research and sides theoretical and experimental, which show what is the nature of the errors contained in the documentation process and the best remedies for these mistakes and adopted a check list the resolution as an essential tool as well as personal interviews and observations of the researcher to collect data and information that has been processed and analyzed using a number of statistical methods have been reached on several results, notably the weakness of hospital procedures to keep secret, also mention about the errors and methods of treatment, so it's so and most important for a statement the hospital administration attention to secret documents and paying high attention to this issue to prevent unauthorized access to documents and to take necessary measures to protect them.Also finding the procedures in documentation and mis line also the unabvios the statement in the result to treat the errors, after it can use the documentation using electronic, which capable for the major of the research samples, also the important. Also enhancement the research sample also to enriched the trust for the documents users. And finally the most recommended were the need to depend the management for the Baghdad teaching hospital, and increase the electronic documentation importance. Also finding the errors which occur during the hand manipulation, and try to decrease these errors treatment. Also take care of the increase the quality of documentation and release the concentration in which involved

قياس متطلبات ادارة الجودة الشاملة للبيئة والاستدامة : بحث تطبيقي في شركة الحفر العراقية Measurement Total Quality Environmental Management Requirements And Sustainability An Applied Research In The Iraqi Drilling Company

اسم المؤلف: هبة ناجي سلمان جابر
اسم المشرف: فضيلة سلمان داوود
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: ادارة صناعية
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: قضية الجودة هي ليست القضية الوحيدة المثيرة للاهتمام في السنوات الاخيرة من القرن الماضي، بل جاءت متزامنة مع قضية اخرى هي قضية البيئة، حيث انهما اصبحتا يمثلان وجهين لعملة واحدة، فالتحديات التي واجهها العالم وما اثارته من مشكلات بيئية جعلت المنظمات الصناع | Quality issue is not the only issue of interest in the last years of the last century, but came out of sync with the other issue is the issue of the environment, where they have become represent the two sides of the same coin, challenges that the world faced and raised the environmental problems of Industrial Organizations made attaches great importance to the environment by improving their environmental performance, and that's where this industry is one of the most dangerous industries and damaging impact on the environment due to the oil away from the organizations adopting and implementing environmental management systems after a tool to improve the environmental performance were selected sample of research and of the Iraqi Drilling company. Crystallize the research problem in urgent need for consistent application of total quality management of the environment requirements in accordance with the international standard ISO 14001 : 2004)), and the extent of their impact in promoting environmental sustainability, due to the increasing threat to the problems of environmental pollution resulting from the lack of adoption of the comprehensive environment quality management requirements (TQEM) and not adoption of technologies and environmentally friendly materials. This research aims to assess the reality of the environmental performance of the company Iraqi Drilling through the diagnosis and analysis of the gap between the environmental performance of the company and the mechanisms and levels of application of the requirements of the international standard of ISO14001 : 2004)) and the requirements of the overall quality of the environment department and the dimensions of environmental sustainability and identify the most important reasons for the gap and propose solutions and treatments possible to bridge gap phenomenon. The use of checklist (Checklist) according to the requirements of the standards ISO14001 : 2004)) and the requirements of the Total Quality Environmental Management, and the dimensions of environmental sustainability. The research found that there are serious negative environmental impacts occur in the drilling site is air pollution, soil, and can mitigate these effects through the development of a comprehensive environmental management plan through speed up the company's application needed to reduce pollutants resulting from its operations processors, and weak environmental and clear performance the size of the gap phenomenon for each of the checklists mentioned due to several reasons, including that the company does not have a specific strategy to prevent or minimize pollution, lack of environmental awareness among workers in the drill site and who is accustomed reasons for the lack of relevant training courses of environmental issues and environmental quality, lack of awareness of the importance of the dimensions of environmental sustainability and progress in rationalizing the consumption of resources and the preservation of health and reduce pollution, which result in substantial benefits to the company and the community

قياس الكفاءة النسبية لكليات جامعة الانبار باستخدام تحليل مغلف البيانات Measure The Relative Efficiency of Colleges The University of Anbar Using The Data Envelope Analysis

اسم المؤلف: مهند خليفه عبيد المحمدي
اسم المشرف: فارس كريم بريهي ناظم عبد الله عبد
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: هدفت الدراسة الى تطبيق اسلوب تحليل مغلف البيانات لقياس الكفاءة النسبية لكليات جامعة الانبار للسنوات الدراسية2010 - 2013 وتحديد الكليات الكفؤة في جامعة الانبار) التي استطاعت تحقيق الكفاءة النسبية التامة)، من خلال استخدام اقل قدر من المدخلات لانتاج القدر ا | The study aimed to apply the envelope data analysis to measure the relative efficiency of the faculties of University of Anbar years for period (2010 - 2013) as well as identify colleges efficient in Anbar University, (which was able to achieve relative full efficiency), through the use of the least amount of input to produce a target output much, colleges inefficient ( that have not achieved full) and the amount of efficiency competence and knowledge of the reasons behind it, and in order to achieve the objectives of the study has been applied to the envelope data analysis on the data (19) faculties of Anbar University for the period from 2010 to 2013 and using a variables returns of constant and variable in Scale according to the excretory guidance, The data was analyzed and the results obtained using the envelope Second Edition data analysis program.The results showed that efficient colleges in Anbar University study sample during the school year (2010 - 2011) to model ) Contestant Return to Scale (CRS) is the (College of Computer, College of Education, Humanities) while the colleges efficient model variable Returns to scale (VRS) is ( Faculty of Physical Education, College of Computer, College of Veterinary Medicine, Faculty of Law of Fallujah, College of Education for Human Sciences) and the number of colleges that reached to the optimum Scale of five colleges, which can be considered as these colleges reference to the rest of the non - college efficient. Therefore they could benefit colleges that did not achieve the degree of efficiency by (100%) of these colleges reference above. The results also showed that colleges efficient in Anbar University study sample during the school year (2011 - 2012) model yields variable Scale (VRS) is (College of Education, Girls, Faculty of Law and Political Science and the Faculty of Physical Education), while not check any of the colleges relative efficiency of the full the Contestant Return to Scale model, and the number of colleges that have reached the optimum Scale only two (Faculty of Business and Economics and the College of Fallujah General Medicine) This shows low efficiency levels of university colleges in this academic year. While the results showed that the colleges that have achieved relative efficiency full during the school year (2012 - 2013) Contestant Return to Scale (CRS) six faculties (Faculty - based education, College of Education, Humanities, Administration and Economics Ramadi, Veterinary Medicine, General Medicine, and College Science), while the number of colleges efficient by model variable Returns to scale nine colleges model is (college - based Education, College of General Medicine, College of Veterinary Medicine, College of Fallujah Law, College of Education for Human Sciences, College of Business and Economics Fallujah, Faculty of Business and Economics Ramadi, College of Education Girls, and the Faculty of Science) and the number of colleges that reached to the optimum scale seven faculties (Administration and Economics Ramadi, based breeding, veterinary medicine, science, engineering, education for the Humanities, and the College of General Medicine), enabling these colleges considered as a reference colleges to the rest of the colleges of others efficient. Therefore they could benefit colleges that did not achieve the degree of efficiency by (100%) of those colleges reference above.And that the average efficiency of the For all colleges for the academic year (2010 - 2011) stood in the returns of Contestant Scale model CRS (0.66), while variable Returns to scale VRS model has reached (0.73), while the average efficiency decreased in the academic year (2011 - 2012) to (0.58) in the returns of Contestant - Scale model and (0.66) in returns Scale variable model which shows the low efficiency of the faculties of University of Anbar levels due to lack of optimal use of inputs such colleges as well as the presence of stagnant inputs or outputs surplus led to the low efficiency levels, and the average efficiency for the academic year (2012 - 2013) to (0.77) in the returns of Contestant Scale model and (0.85) in the returns of Contestant Scale model, and this shows the variation of efficiency levels for colleges Anbar University three years of study, which means the study hypothesis (the colleges University of Anbar vary colleges in the levels of the relative degree of efficiency in terms of achieving the optimum utilization of resources available to them).The most important recommendations made by the study, to take advantage of the relative efficiency indicators and levels Development in inputs and outputs that have been obtained through the Output guidance models in my case Returns to scale Contestant and variable for colleges that have not achieved the efficiency of 100% index as well as the study of the causes that led to the investigation the relative efficiency in a few colleges, and try to take practical models can be emulated by colleges is efficient in order to access the relative efficiency of the full and study the causes leading to low efficiency of some colleges, and work to address these causes

قياس جودة الارباح المحاسبية في ظل تبني مدخل القيمة العادلة لتقييم الاستثمارات المالية Measure The Earning Quality Under Adoption The Fair Value Approach For The Financial Investments Evaluation

اسم المؤلف: منى كامل حمد
اسم المشرف: صفاء احمد محمد العاني
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: على الرغم من اهمية الربح المحاسبي واستخداماته المتعددة, فان هناك بعض الانتقادات التي لا توجه للربح المحاسبي نفسه, وانما لطريقة قياسه من الادارة، فقد تلجا الادارة الى التاثير المتعمد على رقم الربح بقصد الوصول الى الرقم المرغوب به, والذي يحقق مصالحها الذات | Despite the importance of the accounting profit and multiple uses, there is some criticism that not directed at for - profit accounting itself, but rather the method of measurement of the administration, it has resorted administration to deliberate the impact on earnings figure with a view to reach the desired number, and that achieves self - interests on the one hand, and it achieves investors predictions and expectations and lenders who rely on profits in. making their decisions on the other hand, and in light of the global trend to adopt international accounting standards that rely entrance to the fair value of the stock assessment and support of the supervisory bodies on the financial markets (including the Iraq Securities Commission) to this trend In light of the fact that historical cost which have been used for several decades as a principle basis for the measurement of accounting, which represent the actual reality of the event as it happens, the Controversy about the measurement at fair value and its impact on the earning quality, according That was the drafting of the research problem in question the following : (Is The use of the entrance to the fair value of the evaluation of the financial investments that could affect the earning quality?) The research aims to measurethe quality of accounting earnings under adoption of the approachof the fair value to evaluation of the financial investments. The quality of profits derives its importance from the profits importance itself which is disclosed by the economic units andit regarded us an indicator is not to evaluate the past performance only,but it also to enables to predict of the future cash flows that affect by its role in the prices of stocks. so becausethe profits affected by the methods of measurement and recognition of income, as well as the verdicts that issued by the managers to choose between the alternatives ofaccountings methods and policies therefore, emerge the need to evaluate the quality of accounting earnings of economic units to provide a basis for comparison between the profits of the various entities.The research Offers Main hypothesis that (The use of fair value in the evaluation of the financial investments affect in Earnings quality) In order top rover deny the research hypothesis we used the time series to measure the quality of accounting earnings through using Francis model by applying it on the financial statements of Iraqi Middle East Bank investment for the period 30/6/2009 - 06/30/2014. The research reaches to some conclusions ,the important from it : 1 - The presence of a special model for each of the measurements of earningsquality. does not mean that these measurements are separate from each other therefore, the researcher has found a strong correlation between the quality of earnings' attributes which thismeasurements can verified from it.2 - There is effect of the adoption of the International accounting standards and financial reporting that entrance to the fair value in the evaluation of financial investments on the earnings quality, and that the fair value impact on the earnings quality varies depending on the profit property being measured The researcher recommended that : 1 - Should be coordination and mutual cooperation between the supervisor organizations on the Iraqis fund market and the professional accounting authorities and the academy in order to unify efforts to keep up with developments in the treatment and accounting methods that imposed it by the changes in the global and local economic environment.2 - to benefit from advantage and the professional efforts that made by the International Accounting Standards Board to Issue Iraqi an accounting standard aims to identify methods to measure the fair value of financial investments commensurate with the economic conditions in the local environment.

مقارنة بعض خوارزميات التحليل العنقودي في تنقيب البيانات (Data Mining) مع واقع تطبيقي A Comparing To Some of The Algorithms Cluster Analysis In Data Mining With Application

اسم المؤلف: محي الدين خلف ايوب
اسم المشرف: قتيبة نبيل نايف القزاز
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان التقدم العلمي المتسارع والانتشار الواسع للمعلوماتية ادى الى الاستعمال الالكتروني لمختلف المعلومات والتي اصبحت تتراكم بشكل هائل في قواعد بيانات كبيرة, وهنا تكمن اهمية البحث في محاولة تنضيج وتبويب هذا الكم الهائل من البيانات في قواعد معلومات تؤدي الغرض ا | Scientific progress is rapid and widespread Informatics web mail to various information which became accumulate dramatically, leading to try to find how tend to tab and this huge amount of data bases for information leading to the desired purpose. Work the term data mining (DM) is appropriate in this area and because of this importance of this research was to try to use data mining algorithms with the search in the accompanying circumstances. And a summary of research supports access to information and knowledge discovery through the use of techniques for data mining (DM) and also touched on the stages of exploration process of data passing through the stage of data processing and even the testing phase (F_test) to measure the case of variation or variation in the data when you reach a level of fitness (Optional). The results of the tests can be observed when changing the sample size (n) as well as the size of clusters (k) , and this leads to variation in the laboratory value (F) and in each case and her envelope. Cluster analysis of the data has spawned tests , The algorithm (K - Means) is the best , Comparing with (Single Linkage) and (Complete Linkage) algorithms A position to achieve the research hypotheses under the values shown in the tables , through calculable scale test (F_test) as well as the scale (MSE) , according to the results of experiments testing of samples sizes (n) and the size of the clusters (k) applied to the variables (v) Search.

تاثير ابعاد القيادة التحويلية في تطبيق ادارة الجودة الشاملة : بحث تطبيقي في الشركة العامة لمنتوجات الالبان The Impact of Transformational Leadership Attributes In Applying The Total Quality Management Applied Research In The General Company For Dairy Products

اسم المؤلف: محمود عايد حسن المساري
اسم المشرف: عفاف حسن هادي الساعاتي
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: ادارة صناعية
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تناول البحث موضوع تاثير ابعاد القيادة التحويلية في تطبيق ادارة الجودة الشاملة, وقد اختبر البحث في الشركة العامة لمنتوجات الالبان باعتبارها من الشركات الحيوية والمهمة في القطاع الصناعي وتقدم منتجات مهمة للمستهلك العراقي, وقد طبق البحث على عينة مكونة من (10 | The age in which we live witnesses a dramatic changes in most fields of life, the scientific and technological progress and the phenomenon of globalization share the increasing recognition of change and development requirements in the present and the future and keep up with all the developments of civilization, which requires that managers and workers empowered so that they can adapt and interact positively with the circumstances surrounding and this leads the managers and workers to be on a high degree of creativity. The research aims to determine the effect of transformational leadership attributes in the application of total quality management, which applied in the General Company for Dairy Products, it is one of the vital companies that provide an important products to the Iraqi consumer. The Transformational Leadership considers one of the factors affecting the success and permanence since the ability of organizations to cope with environmental change and continue with it depend highly on the ability of its management to adopt appropriate leadership style that achieves high levels of performance. The researcher adopted a descriptive analytical method in the analysis of the research problem, the research included two main hypothesis which are subdivided in to twelve sub - hypothesis subjected to the tests of research, a sample of (100) director has been selected distributed in the upper, middle and executive levels in the mentioned company , the researcher used the way the questionnaire as a tool head for collection data and information as well as structured visits and interviews conducted during the application period in the company. And for the statistical treatment of the research data a lot of statistical methods used including (correlation coefficient, calculation mean, standard deviation, the Spearman rank correlation, simple linear regression model, multiple linear regression model, the global analysis(. The research reached to a set of conclusions and recommendations, among the conclusions there is a strong correlation between transformational leadership attributes and principles of total quality management relationship, with the exception of the principle of participation of individuals working, in addition to that administrative leadership featured with a medium level of transformational leadership attributes and the commitment of the company management to support and implement the Total Quality Management , as for the main recommendations, they are : to raise the level of participation of individuals working in the company through their involvement in the administrative process and show interest in their ideas and opinions, which will impact on their performance, and the management of the company must pay attention to apply empowerment as a modern management strategy seeks to encourage transformational leaderships and their workers for the need to abandon traditional methods and systems for the management to be able to have access to continuous improvement in the services provided, and therefore the impact on the achievement of creativity.
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