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تصميم انموذج محاسبي مقترح للتكامل بين سلسلتي القيمة والتجهيز لتعزيز القيمة لاصحاب المصلحة في الوحدة الاقتصادية == Designing Proposed Accounting Pattern For Integration Between Value Chain And Supply Chain To Enhance The Value of Stakeholders In Economic Entity
اسم المؤلف:
علاء محمد عبيد الزبيدي
اسم المشرف:
عماد صبيح فرج الصفار
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
المحاسبة
الدرجة:
دكتوراه
الجامعة:
الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تعرض البحث الى بعض الجوانب ذات الصلة بوضع مقترحات وحلول لمشكلات تعاني منها الوحدات الاقتصادية وذلك بتصميم انموذج محاسبي يعزز تحقيق القيم لمعظم الاطراف ذات المصلحة في الوحدة الاقتصادية. كما وتمثلت مشكلة البحث بتحليل التغيرات التي تشهدها البيئة الاقتصادية و| This study aims at researching all related methods to develop the proposal and find solution to the problems plaguing the economic unit by designing an integrated accounting model contributing to maximizing value for stakeholders relying on analysis and evaluation of the value and Cost management techniques of value chain in an effort to reduce the un profited cost and maximizing values for the profit of stakeholders in the economic unit. This study relies on primary premise to presentation the contribution of analysis of valuation and value chains within an integrated accounting framework to strength the capacity of unite to put the value for the profit of stockholders and two secondary suppositions present the role chains through integrated accounting strategic model to maximizing the profit for stakeholders with the economic unite.Conclusions as following : 1 - Enhance the existence of an integrated accounting model to maximizing values for stakeholders in economic unit by integration of processing and value chain.2 - The weakness of the company to interesting cost management of value chain resulting to rise in the cost of products.3 - The weakness of Baghdad company to interesting the activates of Research and developmentforChain analysisAs it affects the analysis of evaluation activities in order to identify the useless activities of values.Recommendations as following : 1 - Interesting the way of gradual adoption for an accounting model with strategic view based on integration of processing and value chain relying on techniques cost of management cost.2 - Establishment of a separate department for research and development which review the operation and activates of the company to enhance the ability to achieve its vision and mission for the purpose of knowledge new technology in the performance of activities and processes
👁 مشاهدة
فائض السيولة في المصارف التجارية وامكانيات الاستثمار مع اشارة خاصة للعراق == Liquidity Surpluse In Commercial Banks & Possibility of Their Use , With Special Reference To Iraq
اسم المؤلف:
عدنان عودة صالح الصفار
اسم المشرف:
وحيدة جبر خلف المنشد
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
الاقتصاد
الدرجة:
ماجستير
الجامعة:
الجامعة المستنصرية
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تؤدي المصارف التجارية دورا كبيرا في اقتصاديات البلدان كافة وعلى الرغم من ذلك، لكننا لم نجد لنظيرتها في اقتصاديات البلدان النامية الدور ذاته ومنها العراق، وذلك بسبب عدم مقدرة هذه المصارف على تقدير مستوى السيولة المصرفية التي يتوجب الاحتفاظ بها ـ ومن ثم | Despite the important role that commercial banks can play in the economies of the 1 we cannot feel that role for the developing countries ineluding Iraq. The main cause of that is unability of banks to estimate the needed liquidity that has to be kept. Thus, these banks have no distinguished role to support economic development of their countries due to keeping very high liquidity without invest that liquidity to finance development projects. - For explaining this problem and finding suitable solutions for it, this rseach is seeking to analyze the concept of banking liquidity and its elements with determining the liquidity surplus in Iraqi commercioal banks and the role of central Bank of Iraq to absorb the largest amount of that liquidity for using it in different aspects of economic development. - The study begins with a hypothesis saying that the surplus of banking liquidity within commercial banks can play an effective role in affecting the economic activity if it be used correctly to finance projects of infrastructure, - The study has been divided into three chapters. The first chapter deals with defining the problem of liquidity through the gap between financial resources and their uses by commercial banks.The second chapter explains the meaning and sources of banking liquidity with its measurement indicators.The third one addresses the possible ways to invest liquidity surplus under the reality of Iraqi commercial banks.The research concludes that Iraqi commercial banks are suffering from surplus in banking liquidity which amounted to (%54) in 2012. This percentage is higher than the standard percentage which amounted (%30). This difference means that there is financial resources have not been invested to achieve earnings and benefits for the society. Also, the ratio of aggregate investment to GDP in public banks was (%2,9) in 2011 which is much less than standard ratio (% 15 - 20) and this indicates a weakness in achieving the goals of economic development.The study recommends that the monetary authority in Iraq has to benefit from experiments of another countries which invested that surpluses in financing infrastructure projects instead of borrowing from abroad, especially in housing sector which leads also to employ many young people and thus reducing the unemployment problem.P950
👁 مشاهدة
منهج مقترح لتحديد تكاليف الجودة على اساس الانشطة الموجهة بالوقت في اعمال المقاولات : دراسة تطبيقية في شركة الفاو العامة == Proposed Approach To Determine The Quality Costs Based Time - Driven In The Contracting Business Empirical Study In Al - Faw General Company
اسم المؤلف:
عبد الحسين لهمود ياسر الشحماني
اسم المشرف:
سلمى منصور سعد
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
المحاسبة
الدرجة:
ماجستير
الجامعة:
الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
ادت التطورات التكنولوجية والتصنيعية المتسارعة التي تشهدها بيئة الاعمال الى زيادة حدة المنافسة بين الشركات والتي تمثل تحديا كبيرا تسعى الشركات لمواجهته وضمان بقائها في السوق من خلال اعتماد تقنيات واساليب المحاسبة الادارية الحديثة , ومنها التكاليف على اسا | Rapid technological and manufacturing developments taking place in the business environment led to an intense increase of competition among companies. That represents a major challenge which corporations try to confront to ensure its survival in the market by adopting modern technologies and management techniques.These techniques include Activity - Based Costing (ABC), Total Quality Management (TQM), Just In Time (JIT), Target Cost (TC), Time - Driven Activity - Based Costing (TD - ABC) and others.The problem of this study is that , Iraqi companies still follow traditional systems of costs that do not take into account the factors of ( quality, time, cost ). These factors are the main factors for the success for the company to acquire competitive advantage. This would demand tolerating the producer or service large costs that negatively affect market price in addition to the lack of competitiveness.This study aims to apply of Quality Costs based Time - Driven Activity in one of the construction companies (FAO General Company for irrigation projects ) to show its impact on improving the performance of this company.The significance of this study lies in the importance of ( quality, time, cost ) factors in construction companies as main factors of success that enhance the ability of those companies to compete.The main results of this study ; Quality Costs counted based on the Time - Driven Activity contribute to performance improvement by focusing on prevention and evaluation costs and reducing the costs of internal and external failure. That leads to reduce total costs and improve product quality. Also , the adoption of these techniques provides appropriate cost information through more just allocation for the costs of products and services. That helps the administration of the company to make positive decisions like determining contract price , control over the contract fulfillment within the contract specified period and avoiding delay fines that create significant burden on the construction companies.
👁 مشاهدة
تطوير اساليب الرقابة الداخلية للوحدات الحكومية في ظل تطبيق الحكومة الالكترونية : دراسة ميدانية في وزارتي العلوم والتكنولوجيا والصناعة == The Develop Internal Supervision In The Shade of Electronic E - Government Practical Study, In The Ministry of Science And Technology And Ministry of Industry
اسم المؤلف:
صلاح حسن عبد الله البيضاني
اسم المشرف:
بكر ابراهيم محمود
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
المحاسبة
الدرجة:
ماجستير
الجامعة:
الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تعد الحكومة الالكترونية نتاج لثورة تكنولوجيا المعلومات والاتصالات لاعادة صياغة بناء العلاقة بين المواطنين والحكومة من جهة، وبين المنظمات الحكومية من جهة اخرى وقد انعكست اثار هذه التكنولوجيا الحديثة على النظام المحاسبي الحكومي والرقابة الداخلية في المنظما | Electronic government is a result of the revolution in information technology and communications. Electronic government is to reform the relationship between people and government from one side , and the governmental organizations from other side. Implications of this modern technology impact governmental accounting system and internal supervision in governmental organizations. This study is to shed light on the impact of Electronic government on internal supervision and governmental accounting system. It is to specify the advantages and problems of application of electronic government on internal supervision and governmental accounting system.The study is a trial to formulate a proposed framework to develop methods of electronic internal supervision in the ministry of sciences and technology and ministry of industry to fit the application of electronic government.To achieve that , the researcher has adopted analytical descriptive approach to the Arabic and foreign literatures , periodicals that relevant with the study in its theoretical field. The researcher also has relied on deductive approach in specifying systematic that has been used in the practical field. He also used statistical methods to analyze the questionnaire form which includes three axis. - Axis of problems of electronic internal supervision in electronic government on efficiency and effectiveness of governmental accounting system. - Axis of problems of electronic internal supervision in electronic government. - Methods of developing internal supervision in electronic government. The study aims to 1 - Identify concept and importance of electronic government2 - The need for electronic government3 - To identify the impact of electronic government on the governmental accounting system.4 - To identify risks and threats face internal supervision in case of applying electronic government.5 - To identify experience of Arab and foreign countries in the felid of electronic government.6 - Promote and develop internal supervision in governmental units in case of applying electronic government. Some conclusions have been obtained : Application of electronic government leads to develops performance of governmental administrative and improve services , submitted for people.To achieve equality and justice in presenting governmental services that the citizen needs , this will lead to save time , effort and cost. Electronic government leads to eradicate financial and administrative corruption in all its kinds. Leads to enhance citizen's confidence in government. Traditional internal supervision is unsuitable for controlling supervision on transactions within the field of electronic government to discover faults or manipulation thus necessitating the need for internal control supervision when applying electronic government. Application of electronic government needs legal legislations , infrastructure , organizational structure of governmental units in present time. Recommendations that have been submitted by the researcher : Speed up the application of Iraqi national strategy of electronic government which aims to use information technology and communications in submitting services to achieve equality and social justice , transparency and effectiveness in governmental work , to have free economic based on knowledge. To take in consideration gradual transformation for electronic government to reduce resistance of expected change. Reconsidering the organizational structure of governmental units in line with the application of electronic government and practical process for that shift. Redesign services submitted by governmental units to keep abreast with technology development in the field of electronic government. Use of the proposed control methods by the researcher for the development of internal control in government units and according to the requirements of the electronic government
👁 مشاهدة
تحليل ابعاد الشخصية وتاثيرها في نتائج اعمال المنظمات في ظل حزمة المعتقدات الذاتية : دراسة استطلاعية تحليلية لاراء عينة من العاملين في وزارة العلوم والتكنولوجيا == Analysis of The Dimensions Personality Along With Its Impact On Results of The Business Organizations Under Self - Beliefsanalytical Exploratory Study of The Views of A Sample of Workers In The Ministry of Science And Technology
اسم المؤلف:
سهاد طالب جواد الربيعي
اسم المشرف:
رفاء فرج سموعي
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
ادارة اعمال
الدرجة:
ماجستير
الجامعة:
الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يهدف البحث الحالي الى تحليل شخصية الافراد العاملين، والكشف عن مدى تاثيرها في نتائج اعمال المنظمات في ظل حزمة المعتقدات الذاتية لهم، والمتمثلة بما يؤمنون به من قيم وافكار ومبادئ، واجراء اليات الاختبار بغية التعرف على طبيعة نوع ومستوى علاقة الارتباط والاثر | The current research aims to personality analyzing of Individuals working, and disclosing to what extent their impact on results of the organizations under the self - belief , and to what extent they believe in values, ideas and principles. Making a test as to know and to identify the nature of type and level of relationship correlation and impact the current research coefficients represented into five dimensions of personality (Conscientiousness, Emotional stability ,Extraversion, Agreeableness, Openness to Experience) The independent variable. And the self beliefs package (Stimulus, Quality, Job Satisfaction, Rotation towards reducing absenteeism) mediator variable. And the results business of organizations (Organizational Factors, Leaders Behavior, Reward Systems, Job Design) dependent variable. The importance of research lies into its uniqueness from other research as it is more comprehensive and wider; it combines three variables that have not been previously addressed in this manner either on local or Arab levels, besides it has not been indicated in previous studies that adopted three variables. thus, the research comes as to contribute into knowing the behaviors of workers , As most of the research and studies for the personality dimensions of the five were linked to the psychological aspect and very little regard to the regulatory, as were most of them within the framework of the relationship and the impact of the five dimensions of personality concerned, or modernity, or the help of others, or their relationship to satisfaction life or career commitment, and therefore it is far from the organizational behavioral of thought. So search came to contribute to the identification and understanding of the behavior of workers and forecasting. The researcher has selected the ministry of Science and Technology as to apply the scientific side with total sample size of (325) individuals. The researcher has adopted a random method as to select the sample. The researcher has depended on questionnaire as being considered as a basic means to gather and to collect information and data in addition to interviews and remarks , the researcher has put down during he stay as to carry out the completion of the field side. Besides , data and information have been processed by using a number of statistics methods including standard deviation, relative importance, and the coefficient of Spearman to determine the correlation, and (R2) to determine the impact of relationship within the statistical program (SPSS / V20 ), as well as the program (Amos) to analyze the track. According to this methodological framework for data search.it has been planned hypotheses of the research and working to verify the hypotheses identified by the researcher that numbered (8) hypothesis main including the (32) sub - hypothesis Combines the three variables examined. The researcher has reached to a set of the most important conclusions : 1 - he Ministry of Science and Technology (surveyed) the organization has a good percentage of cadres and levels of different diversity who have the inclination and the ability to open up to others in order to increase knowledge, exploration and development capabilities, and this is the reason that is due to be after openness to experience is the dimension of the strongest link from the The five dimensions of personal package of self - belief and the results of the business.2 - Characterized by the nature of the relationship between individuals working in the ministry dimension for extraversion in dealing at the level of work and public relations, and that there was a relationship may be constrained by the limits and by virtue of the work requirements and some of the ethical and social requirements, but certainly not without good and good handling and gentleness of creation.As the researcher in the light of the conclusions to a number of recommendations and suggestions concerning the research ministry
👁 مشاهدة
ميزان الخدمات في العراق : رؤية تقويمية في الابعاد التنموية والدولية للمدة 1990 - 2012 == The Balance of Services In Iraq : Evaluation Vision On The Developmental And International Dimensions For The Period 1990 - 2012
اسم المؤلف:
سرمد جاسم حمودي ناصر
اسم المشرف:
هناء عبد الغفار حمود السامرائي
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
الاقتصاد
الدرجة:
ماجستير
الجامعة:
الجامعة المستنصرية
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
سعت هذه الدراسة الى تحليل ميزان الخدمات للمدة 1990 - 2012 , وذلك لغرض الوقوف على مدى تطور تجارة الخدمات , وقياس الكفاءة والقدرة التنافسية لقطاع الخدمات من جهة , فضلا عن تحديد نسبة اسهامه في عجز الحساب الجاري كاحد اهم مكونات ميزان المدفوعات من جهة اخرى. | This study sought to analyze the balance of services, for the period1990 - 2012, and for the purpose of standing on the evolution of trade in services, and measuring the efficiency and competitiveness of the services sector on the one hand, as well as to determine the percentage of its contribution to the current account deficit, as one of the most important the balance of payments components on the other hand. The motivation for the choice of the subject of the study is the suffering of the Iraqi services balance from a sustainable deficit is financed by oil revenues.The study also focused on the analysis of the local development dimension and the international dimension of the situation of the Iraqi balance of services, through the adoption of definitions and classifications of evidence of the balance of payments with the local approach of the International Monetary Fund and the analysis of their consistency with statistical and macroeconomic indicators, and the study of the relationship between the conditions the balance of services and distribution and service sectors, and in the international dimension, there was the application of international indicators on trade in services and measure the real exchange ratein accordance with the PPP and determining the impact of Balasa - Samuelson effect.The rentier culture in Iraq, which represents the major features of the Iraqi economy effects are reflected in changes in the structure of production of other strategic sectors of the non - oil sector, including the service sector, which led to the weakening of the structure of thesesectors exposed to the international competition, and weaken the productive capacity, as a result of directing most of the allocations of production factors towards the oil sector on the one hand, and on the other hand, the increase in the oil sector financing led to the increase of wealth generated by the sector, as a result of increased export of crude oil, which was reflected in a positive evolution in the GDP values, and this has led to a new balance of income and consumption higher than the previous, These new balances in turn created more pressure towards increasing imports of goods and services to meet the growing need for local goods and services, which led to increase the deficit in the balance of services.shipping, insurance and financial services represented more than 80% of the total balance of services deficit, which emphasizes that these sectors are the leading sectors of the deficit in the balance of services, as a result of its association with the commodity imports.It alsofound that thepercentage contribution oftechnology servicesimportsaccounts for onlya small percentage ofthe balance ofservicespaymentsfor the yearspost - 2005, but that thesesmallpercentagesof theseimportshave had a significantimpactin creatinga positivedevelopmentalevolutionat the level of macroeconomics of Iraq.Despiteattempts2010 - 2014development planto develop a strategyto correctthe imbalance in theservice sectorsdirectly related totheservices balancein a series ofvital projectsto compare betweenwhatthe reality ofthe eventandwhat isa target, but it met withthe institutionalforkeddistribution ofonthe state budgetleveldoes not matchwith thestrategyof national developmentplan.
👁 مشاهدة
خصوصية دراسات الجدوى الاقتصادية للمشروعات الزراعية : دراسة تطبيقية لمشروع مقترح لمنظومات الري الحديثة في العراق == Privacy Economic Feasibility Studies For Agricultural Projects An Empirical Study of The Draft Proposal For A Modern Irrigation Systems In Iraq
اسم المؤلف:
سامر صبري نجم اللامي
اسم المشرف:
هناء عبد الغفار حمود السامرائي | عبد الحسين نوري مهدي الحكيم
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
الاقتصاد
الدرجة:
ماجستير
الجامعة:
الجامعة المستنصرية
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
سعت هذه الدراسة وبالتعاون مع وزارة الزراعة الى محاولة لتبيان خصوصية دراسات الجدوى الاقتصادية للمشروعات الزراعية وذلك لاختلاف طبيعة نشاط القطاع الزراعي عن باقي القطاعات وخصوصية المشاكل والتحديات التي تواجه هذا القطاع , اخذين الظروف الطبيعية والمناخية وغيره | This study is trying to explain Cooperating with agriculture ministry , The relevance and Evaluation of Feasibility Studies Related to Agriculture Projects as a Result of Different Nature , Problems And Challenges of Agriculture Sector Comparing With the Other Sectors and Taking Into Account The Conditions of Nature and Climate Through Analysing and Applying Economic , Marketing , Technical And Environmental Standards for Studying Weaknesses and Strength Points of Project Internal Environment and External Environment Opportunities and Challenges The Agricultural Sector in Iraq Suffers From Many Problems and Challenges and This Study Is Addressing Them With A Concentration on Water Shortage Problem Which Became A Crisis Facing Iraq Now And in The Future Which Means That Water Resources And Sustainable Developments of Agriculture Is At Risk. The Irrigated Agriculture in Iraq Requires A Huge Quantities of Water Resources.This Way of Irrigation Causes Many Negative Effects on Agriculture Sects Such As Water Resources Pollution , Poor Quantity of Ground Water , Water High Salinity And Decreasing Appropriate Lands for Growing Different Crops. The Importance of The Study Comes from The Need of Agricultural Policies for Balancing among Water Security , Food Security and Sustainable Development by Developing Feasibility Studies and Evaluating Existing and Suggested Projects in Different Architectural Activities to Help in Determining The Economic and Financial Values of Costs and Revenues in The Agricultural Projects. In the Applied Aspect , Technical and Economic Feasibility Study Has been Prepared for A Project of grawing With Which Uses Mechanical Irrigation System At Maysan Province. The Study Concludes That There are A Positive Effects of Using modern irrigation system in increasing Efficiency of Agricultural Projects , Not Only With Respect to National Economy Level , But Also for Farmers and Investors Through More Production and Less Costs Which Mean More Profits.These Results Will Encourage Farmers To Use Developed Technologies In Agriculture Without Waiting For Government Support And Thus Leading to Increase Living Standard of Farmers Developing Rural Areas And Decreasing Immigration To Urban Areas.The Study Recommends The Following : - The Development of Agriculture Sector Needs to Depends Not Only on Government Initiatives , But Also on Private Sector , Local Farmers and Other Parties, Especially With Respect to Using Modern Irrigation Systems. - Achieving Self - Sufficiency and Water Security Long Term Strategies and Policies Related to Social , Economic and Political Aspects With The Support of Different Ministries.
👁 مشاهدة
اثر جودة الخدمة في تحسين ربحية المنظمة : دراسة تحليلية في شركة الخطوط الجوية العراقية == The Effect of Quality of Service In Improving The Profitability of The Organization An Analytical Study On Iraqi Airlines
اسم المؤلف:
ريزان عبد الرحمن حسون
اسم المشرف:
احمد محمد فهمي سعيد البرزنجي
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
ادارة اعمال
الدرجة:
ماجستير
الجامعة:
الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
This study aims to show the role performed by service quality in development profits of organization in a suitable way for requirements of end users and their needs and desires.It has been also define the relationship and impact of quality of service and improve profitability of the organization. Therefore , supposed plan have been adopted show relation between variations and effect of each on. Two hypotheses derived from them secondary hypothesis done by testing with suitable statistical tools.Iraqi Air Ways Company have been chosen as a field for performing this study and collecting by Questionnaire form for data and distributing (150) forms supported by personal interviews, field notes and yearly reports for company for boosting data analysis by using (SPSS).The study results showed no relationship between the impact and the quality of service and improve profitability.This study reached to numbers of results , most important are : There is no direct contact between Marketing department and company branches in the main headquarter for Iraqi Air Ways because branch of marketing lie in Al - Sadoon region and independent quality and there is no existence for unit representing branch in the concerned headquarter , and outputs didn’t give positive impress about service quality which supported indicator of profit which lead decision makers in higher administration for Iraqi Airways to hold responsibility of work by interested in this scale for development profitability , and Delay dates of Air trips causing worry for travelers
👁 مشاهدة
كفاءة الانفاق الحكومي في تحقيق الاهداف الانمائية للالفية في الاقتصاد العراقي بعد عام 2003 == The Efficiency of Government Expenditure In Achieving The Millennium Development Goals In The Iraqi Economy After 2003
اسم المؤلف:
رنين يونس جاسم الخزرجي
اسم المشرف:
قصي عبود فرج الجابري
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
الاقتصاد
الدرجة:
ماجستير
الجامعة:
الجامعة المستنصرية
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تلعب السياسة المالية دورا هاما في الاقتصاد الوطني ككـل مـن حيـث قـدرتها علـى تخصـيص المـوارد بـين القطاعات الاقتصادية المختلفـة. حيث يتوقـف نجاح السياسـة الماليـة فـي تحقيـق اهـدافها التنمويــة علــى عاملين اساســيين هما المــوارد المالية المتوفر (والممث | Fiscal policy plays an important role in the national economy as a whole in terms of its ability to allocate resources among the various economic sectors, where fiscal policy success in achieving their development goals depends on two factors : the financial resources available (as represented by the government spending) and how they are using these resources, in order to achieve the goals, i.e., focus attention on the management of public expenditure, on the one hand, and, on the preparation of the budget, and the extent of transparency enjoyed by, on the other.From this point, we can discuss the evolution of public spending in Iraq and its analysis orientations, regionally and sectorally, and its role in achieving the objectives assigned to it, and that due to the induced effects on social services, as well as operating levels... and other effects. From here to discuss the idea of determining, the optimal size of public spending that achieves these goals.This depends on the nature of the economic and social conditions prevailing. The spending problems do not only arise, as a result of inadequate spending level and its structure, but also as a result of administrative problems in controlling spending, which requires the government to determine how to spend limited resources with the greatest efficiency and effectiveness in the areas that need to intervention the public. From this point to discuss the idea of improving the efficiency and effectiveness of public expenditure, through the new approach of the budget that includes targets to achieve sustainable development
👁 مشاهدة
العمالة الوافدة في سوق العمل لبلدان مختارة مع اشارة خاصة للعراق : المنافع والكلف
اسم المؤلف:
حيدر عبد الامير جاسم
اسم المشرف:
جمال عزيز فرحان العاني
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
الاقتصاد
الدرجة:
ماجستير
الجامعة:
الجامعة المستنصرية
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
ان العراق بعد عام 2003 شهد عصرا جديدا وتحولا سياسيا واقتصادية يهدف الى اعادة ما دمرته الحروب المتعاقبة , وفق اليات الانتقال الى السوق بموجب الدستور الجديد الى فتح الابواب امام الاستثمارات الاجنبية والسماح للمستثمرين في استخدام عمالة غير عراقية كما سمح | Iraq after 2003 witnessed a new era and a political and economic shift aims to restore what was destroyed by successive wars, according to the mechanisms of transition to the market under the new constitution to opening the doors to foreign investment, and allowing investors in the use of non - Iraqi labor,as also allowed for foreign workers to enter Iraq and conduct business in various economic activities. The study aims to analyze the reality of foreign workers in Iraq, and the statement of the most important of these labor attractions in Iraq to discern the most important economic benefits and costs of such employment accruing to the Iraqi economy after 2003. In order to achieve these objectives, the study was divided into three chapters. The first chapter discusses the conceptual framework for expatriate labour and the labor market, Chapter II took the most important policies adopted in order to regulate the introduction of foreign workers in Iraq, and selected receiving countriesmodels for foreignemployment, and that these different countries in terms of economic progress, and the reasons for bringing in foreign workers, while the third quarter focused on tracing the evolution of workforce operating in Iraq and the reality of expatriate labor in Iraq.The study concluded that a set of conclusions, the most important of them is that the labor expatriate phenomenonin Iraq did not get an attention by the makers of the economic policies, and to shed light on the implications of such employment on the Iraqi economy and Iraqi labour market, and the statistical departments have been neglected statistics such employment, and its classifying, making this unknown phenomenon in terms of its reality in Iraq and its usage patterns and trends, although that Iraq has become of the countries that have a lot of economic factors that attract these expatriate labor, as well as that of foreign workers has become part of the workforce operatingin Iraq, and that foreign workers in Iraq have benefits and cost return on the Iraqi economy, as are benefits in the role of labor in the design, implementation and development of a lot of infrastructure projects and production projects, and raising the skills of the national workforce, through the commitment of foreign companies bringing with them foreign labor from the training and qualification of the national workforce, while the costs incurred by the Iraqi economy are the workers' remittances, which are considered a real income eleakagede nominated in hard currency, and the other cost is the competition of foreign labour to the Iraqi worker in getting the workingopportunities, especially in the private sector. The study recommended in the light of the conclusions, to amend the laws on the use of foreign workers in Iraq, and conduct annualand detailed statistics for economic policies on expatriate labor and make a pattern to use for this category of employment in the situation in Iraq complies with the requirements of economic development, and the reduction of unwantedcategories in the Iraqilabor market.
👁 مشاهدة
قياس كلفة الخدمة المصرفية باستخدام تقنية التكلفة على اساس النشاط الموجه بالوقت (TDABC) : دراسة تطبيقية
اسم المؤلف:
حميد لفتة محمد العتابي
اسم المشرف:
ابتهاج اسماعيل يعقوب
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
المحاسبة
الدرجة:
ماجستير
الجامعة:
الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تعد الخدمات المصرفية الواجهة الرئيسة للمتعاملين مع المصرف, ووسيلة هامة لجذب الزبائن الجدد والمحافظة على الزبائن الحاليين. وتقوم المصارف عادة مقابل تقديم الخدمة بفرض مبلغ معين, يعبر عنه بسعر الخدمة المصرفية , والذي يترتب عليه معرفة تكلفة الخدمة المقدمة. | Servese Banking is the main interface for costomers with the bank,an important way to attract new customers and maintain existing customers. The banks usually provides service to impose a certain amount, expressed in the price of banking service, Which entails knowing the cost of the service. This study aimed to submit a proposal to the entrance of time driven - activity based costing technique (TDABC) in banking service units, The research was singled out to provide a study on the commercial Mansour Bank, through the possibility of the application of technique(TDABC) in the Iraqi banking environment and consider the merits of the application of technique (TDABC). This study has been presented in the commercial Mansour Bank as one of the Iraqi private commercial banks And three are banking, internal bank transfer, and foreign bank transfer, and credit, The fact that these services occupy a high proportion of trading in the Bank compared with other services In addition to the high indirect cost rate. The existence of competition in the provision of services to the bank, there is a need for access to more accurate information on the cost of banking services and achieve a competitive advantage. The main findings of the study, the results are Not calculated the cost of banking services in the bank led to determine the random prices are not based on sound scientific foundations and practical, The existence of idle capacity had not been taken into consideration by those in charge of the bank. Results also applied the technique (TDABC) in the bank was appropriate and suitable multiplicity and diversity of activities with the presence of the equations of time and the use of a single drive is drive time. Finally, the study made recommendations for each of the research sample private commercial Mansour Bank and the research community banking environment Was the most important, the cost of adopting a system through which measure the cost of banking services, and the adoption of technique (TDABC) a proposal to apply to all activities of the Bank.
👁 مشاهدة
دور تمكين الشباب في التنمية البشرية المستدامة في العراق بعد عام 2003 == The Role of Youth Empowerment Is Sustainable Human Development In Iraq After 2003
اسم المؤلف:
تغريد قاسم رحمة الكعبي
اسم المشرف:
نضال شاكر جودت الهاشمي
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
الاقتصاد
الدرجة:
ماجستير
الجامعة:
الجامعة المستنصرية
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تعد فئة الشباب من الفئات المهمة في المجتمع اذ يمثل الشباب المستقبل الواعد والمساهم في بناء مجتمعاتهم على كافة الاصعدة , فهم يتمتعون بقدرات ومهارات لا تتوفر عند الفئات العمرية الاخرى كالديناميكية والفاعلية والاستجابة والانسجام والطاقة الفياضة , ولاهمية هذه | The youth is of the important groups in society as a young is the promising future and contributor in building their communities at all levels, they have the skills and capabilities, which are not available at other age levels, such as dynamics effectiveness, responsiveness, harmony and abundant energy age groups. Because of importance of this category in the community, the need has appeared for attention and cares by what appeared to be an important and a large role played in servicing the society and its development.From this standpoint, the development of capacities of young people is an important step for the advancement of developing countries to achieve the goals of sustainable development.The study shed light on the reality of the Iraqi youth. and reached the extent of exclusion and marginalization experienced by the different economic , social and political levels, despite the fact that Iraq on the verge of entering the gift demographic stage, where the young is 20% of Iraq's population at the moment, and this means increasing population in working age, which is reflected in the increase in the gross domestic product, and what is known as the demographic returns.The study was launched from the hypothesis that the absence of policies and programs that enable the rehabilitation of the Iraqi youth would affect negatively on the chances of their participation in the development process and also increases the imbalances in the Iraqi labor market.For the purpose of proving the study hypothesis, the research was divided into three chapters.The first chapter dealt with the conceptual and theoretical implications of concept of youth empowerment ,while the second chapter explained the reality of young people in Iraq, what are the major challenges facing youth empowerment, and what are the economic consequences of the lack of opportunities to enable young people of Iraq.While Chapter three presented a national program proposal, with economic perspectives ,objectives, mechanisms and implications, intended mainly to enable the youth of Iraq in order to sustain the development.The study found that the youth of Iraq faces a range of challenges at the various economic, political and social fronts, which formed ,as a whole ,obstacle to enable the Iraqi youth, and activating their role in the developmental process, which requires the following of development by participation approach ,through the activation of the role of government, the private sector and civil society organizations in order to achieve the optimal investment in the youth group, and to positively affect the development and progress paths at the national level
👁 مشاهدة
تاثير استراتيجيات سلسلة التجهيز في دورة حياة المنتوج : دراسة تحليلية في الشركة العامة للصناعات الانشائية == The Effect of Supply Chain Strategies In The Life Cycle of The Product An Analytical Study In The General Company For Construction Industries
اسم المؤلف:
بشير اسماعيل محمود الحياني
اسم المشرف:
سرمد حمزة جاسم الشمري
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
ادارة اعمال
الدرجة:
ماجستير
الجامعة:
الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تناولت هذه الدراسة استراتيجيات سلسلة التجهيز كمتغير مستقل ودورة حياة المنتوج كمتغير معتمد، وقد تضمن المتغير المستقل خمسة ابعاد فرعية ومتغير معتمد وقد تفاعلت هذه المتغيرات لتشكل الاطار الذي تدور حوله الدراسة , والتي تهدف الى تحديد علاقة الارتباط والتاثير | This study deals with the strategies of supply chain as an independent variable , and product life cycle as a dependant variable. The independent variable included five sub - dimensions , and dependent variable , were interacted to form the frame work which around the study revolves and which is aiming to define the impact of the strategies of supply chain; as an independent variables , on product cycle as dependent variable (product life cycle) ; since the industrial segment represent the most important one of the baselines together with the service segment to build the economies of all countries and their development , so the researcher has defined the Iraqi industrial segment to be a community for study represented in the state company for construction industry , which consider the column base to the ministry of industry of Iraq. Data has collected from all section of company , from managers , officials , and of the people who have competence in this aspect , used the collection of data , as well as , personal inter views and some releases of the company sample , in order to address these data. Several statistical methods have been used , which included (mean , standard deviation , the percentage , the correlation coefficient (spearman) , and simple regression coefficient. Based on the measurement of the study variables and diagnosing them and testing the relations all the correlation and its impact among them ; the study ended with some conclusions and the most important one was the existence of the relation of correlation and the impact with a moral significance between the strategies of supply chain and the product life cycle in the companies of research sample
👁 مشاهدة
صناعة المعرفة والاغتراب الوظيفي وتاثيرهما في الاداء المتميز : دراسة استطلاعية في كليات الجامعة المستنصرية == Knowledge Industry And Career Alienation And Their Impact On The Excellence Performance - Exploratory Study In College of Al - Mustansiriya University
اسم المؤلف:
سمية عباس مجيد رشيد الربيعي
اسم المشرف:
انتظار احمد جاسم الشمري
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
ادارة اعمال
الدرجة:
دكتوراه
الجامعة:
الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تصدت متغيرات الدراسة الحالية الى احدى اھم التحولات المعرفية المعاصرة في الفكر الاداري الحديث لتشكل اطارا فكريا معبرا عنھ ب (صناعة المعرفة) بوصفھا المصدر الاھم لتحقيق نمو واستدامة للمنظمات في الالفية الثالثة، اذ تم التعبير عن صناعة المعرفة بعناصرھا الخمسة | Our current study variables to one of the most important transformations in contemporary cognitive modern management thought to constitute a framework intellectually, expressed as (knowledge) industry as a source Most important to achieve sustainable organizations in the Third Millennium growth, as was the expression of the five specific industry knowledge where its elements (perception, intelligence, creativity, attention and memory), which contribute to the enrichment And stimulate the personal aspects of individuals in order to mitigate the effects of job alienation which may appear as a result of the transmission of human resource environment to another environment Including owned of experience and knowledge, which in turn contribute to building creative ideas so that you can interact with the developments in the external environment in order to achieve outstanding performer up to the aspirations of the business organization under development and competitiveness.The study started from the problem expressed in a number of intellectual and practical questions is the most prominent of impressionist role of industry knowledge and career alienation in outstanding performance, and whether there is the effect of industry knowledge on alienation and whether career alienation knowledge industry affects? , Where the attack of the answer to these questions are exploring the intellectual implications of these variables, being one of the contemporary topics in the Iraqi environment, It was then tested the link and effect relationships and the possibility of investing in the Iraqi environment, the study underwent a community sample Mustansiriya University has identified a sample of the study (408) Distributors professor at The Mustansiriya university faculties.The importance of this study, it would emerge rooting intellectual and cognitive study of the nature of the variables based on the exploratory effort of the reality of industry knowledge and career alienation and their influence in the outstanding performance support to achieve this, the formula a number of key assumptions and other related sub - relations and influence the link between the study variables and tested a variety of statistical methods using a questionnaire (the scale as a tool for data collection and Information from the study sample).And finally exited the study conclusions intellectual theory and applied again diagnosed fact that there is a significant correlation relationships between the elements of the independent variable and the dependent variables as well as the existence of direct moral influence relations and indirect variables, as part of the discussion of the results has been reached on a number of the most important conclusions that there are major employers and a clear knowledge of the elements of the industry in the study where the organization so that individuals can mitigate the effects of Alienation career in order to achieve outstanding performance, based on the stocks they own from a knowledge, skills and experience accumulated and try to benefit from the experiences of others, whether at home or abroad.
👁 مشاهدة
الاستراتيجيات التنافسية ودورها في الخيار التسويقي للمنظمة : دراسة تحليلية في شركة بغداد للمشروبات الغازية == The Competitive Strategies And Its Role At Marketing Choice An Analytical Study In The Baghdad Soft Drinks Company
اسم المؤلف:
محمد عيدان باني الخزرجي
اسم المشرف:
سرمد حمزة جاسم الشمري
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
ادارة اعمال
الدرجة:
ماجستير
الجامعة:
الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تناولت الدراسة الاستراتيجيات التنافسية كمتغير تفسيري والخيار التسويقي كمتغير مستجيب وقد تضمن المتغير التفسيري (المستقل) متغيرات ثلاثة فرعية هي استراتيجية التنويع واستراتيجية التكامل واستراتيجية التركيز، في حين تضمن المتغير المستجيب (المعتمد) لمتغيرات ثلاث | This study discuss both competitive strategies as an independent variable, and marketing choice as a dependent variable, an independent variable included three sub - dimensions and these are diversification strategy, Integration strategy, and focus strate
👁 مشاهدة
انموذج مقترح للتنبؤ بالتعثر المالي : دراسة تطبيقية في الشركات الصناعية المختلطة المدرجة في سوق العراق للاوراق المالية == Predicting of Financial Distress - A Suggested Model - Practical Study on The Mixed Industrial Companies Listed In Iraq Stock Exchange
اسم المؤلف:
محمد عباس نهود الشمري
اسم المشرف:
زهرة حسن عليوي العامري
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
المحاسبة
الدرجة:
ماجستير
الجامعة:
الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يهدف البحث الحالي الى تصميم انموذج مبني على الاساليب التقليدية للتحليل المالي (النسب المالية) من خلال تسليط الضوء على اهم النسب المالية الدالة على احتمالية التعثر المالي في المستقبل او التي تسهم كدليل على وجود حالات للتعثر المالي في الشركات الصناعية المخ | The current research aims to design a model based on traditional methods of financial analysis (financial ratios) by highlighted on the most important financial ratios function on the likelihood of financial distress in the future, or it's contributing as
👁 مشاهدة
التسويق الداخلي واثره في سلوك المواطنة == The Internal Marketing And Its Impact on The Organizational Citizenship Behavior
اسم المؤلف:
اسراء شنان ثابت
اسم المشرف:
رفاء فرج سموعي
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
ادارة اعمال
الدرجة:
ماجستير
الجامعة:
الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تناول هذا البحث موضوع التسويق الداخلي متمثلا بابعاده ( نشر المعلومات التسويقية, والتدريب للتسويق الداخلي, والحوافز، وثقافة الخدمة, والدعم الاداري ) واثره في سلوك المواطنة التنظيمية متمثلة بابعادها ( الايثار, وروح التسامح, والضمير الحي, وطوعية المشاركة, وا | The study deals with the investigating of the internal marketing represented by its dimensions (publication of marketing information, internal marketing training, service culture, incentives, and management support) and its impact on the organizational ci
👁 مشاهدة
تحليل الصناعة وتاثيره في استهداف السوق : دراسة تحليلية لاراء عينة من المدراء في شركة الفداء العامة == Industry Analysis And Its Influence In The Market Targeting : An Analytical Study For The Views of A Sample of Managers In Public Al - Fidaa Company
اسم المؤلف:
كمال عبد الزهرة حسن
اسم المشرف:
سرمد حمزة جاسم الشمري
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
ادارة اعمال
الدرجة:
ماجستير
الجامعة:
الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يتناول الباحث في هذه الدراسة تحليل الصناعة ودرجة تاثيرها في عملية استهداف السوق دراسة تحليلية في شركة الفداء العامة احدى تشكيلات وزارة الصناعة والمعادن, حيث سعى الباحث الى اختبار علاقة الارتباط والتاثير بين متغيرين رئيسين, وهما تحليل الصناعة (المتغير الم | The researcher in this study deals Analysis of the Industry and the degree of influence on the Market Targeting process, a Analytical Study in Al - Fidaa general company one of the formations of the Ministry of Industry and Minerals, where the researcher
👁 مشاهدة
امكانية تطبيق المراجحة الدولية لتحقيق العائد على الاوراق المالية : دراسة تطبيقية في سوقي نيويورك ولندن للاوراق المالية == Possibility of International Arbitrage Application To Achieve Return Securities Empirical Study In New York And London Securities Exchange
اسم المؤلف:
علاء عباس حسين الزهيري
اسم المشرف:
حيدر نعمة غالي الفريجي
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
ادارة اعمال
الدرجة:
ماجستير
الجامعة:
الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تزايد اهتمام المتعاملين في الاسواق المالية في السنوات الاخيرة بالمراجحة كونها احد الاساليب التي تمكنهم من تحقيق العوائد وبدون مخاطرة. ومن هنا جاءت اهمية هذا الموضوع الذي حظي باهتمام كبير من قبل الباحثين والمختصين من خلال سعيهم لتحليل فرص المراجحة والتي يط | Recently many of researchers of financial management focus in on arbitrage as one of important financial transaction that help dealers to achieve returns without any risks. Due to this importance this study has established. Most researchers gave close att
👁 مشاهدة
تحليل اداء بعض صناديق الاستثمار السعودية مع بيان امكانية تاسيسها في العراق == Performance of Some Saudi The Investment Funds Analysis With A Statement The Possibility Establishedment In Iraq
اسم المؤلف:
دلال قاسم عبد الحسين السعيدي
اسم المشرف:
هشام طلعت عبد الحكيم الونداوي
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
ادارة اعمال
الدرجة:
ماجستير
الجامعة:
الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
انطلقت الدراسة من مشكلة معبر عنها بعدد من التساؤلات الفكرية والتطبيقية، وان الهدف منها هو التاطير النظري لمتغيرات الدراسة وذلك لتنامي الحاجة الى وجود صناديق استثمار تتيح للمستثمرين العراقيين استخدام اموالهم لاغراض الاستثمار في هذه الصناديق مما يفهم منه و| The study launched from the problem expressed in a number of intellectual and practical question of, and that the goal of which is the theoretical framing of study variables and to the growing need for the presence of investment funds allow to Iraqis inve
👁 مشاهدة
دور التجارة الخارجية في التنمية الاقتصادية في العراق بعد عام 2003 == Role of External Trade In The Economic Development In Iraq After 2003
اسم المؤلف:
بيداء جبار شويطي
اسم المشرف:
عبد اللطيف شهاب زكري
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
الاقتصاد
الدرجة:
ماجستير
الجامعة:
الجامعة المستنصرية
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
A human being, since its spread on earth till now, has witnessed different natural, humanitarian, and physical circumstances that led to the existence of substantial differences in professions, industry, and output..Ext reflected later with time passing o
👁 مشاهدة
تصميم قاعدة بيانات لنظام المعلومات المحاسبي وفق متطلبات ادارة المعرفة : دراسة تطبيقية في الشركة العامة لصناعة الزيوت النباتية == A Database of Accounting Information System Design Accourding To The Requirements of Knowledge Management Applied Study In The General Company For Vegetable Oil Industry
اسم المؤلف:
ذكرى مهدي صالح الاسدي
اسم المشرف:
عماد صبيح فرج الصفار
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
المحاسبة
الدرجة:
ماجستير
الجامعة:
الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
يعد نظام المعلومات المحاسبي من اهم النظم الوظيفية التي تحتل موقعا متميزا في الوحدة الاقتصادية نظرا لعلاقته المتشابكة مع مختلف النظم الوظيفية الاخرى داخل الوحدة الاقتصادية كونها مصدرا لدخلاته التي يعالجها ويقدمها بشكل معلومات يعتمد عليها متخذوا القرارات. | Accounting information system is one of the most important functional systems, which occupies a privileged position in the economic unit due to the interlocking relationship with various other systems within the functional economic unity as a source of in
👁 مشاهدة
امكانية استعمال استراتيجية الزخم للتحقق من الكفاءة الضعيفة للسوق المالي == Possibility To Use The Momentum Strategy To Check The Financial Market Efficiency of Theweak Form
اسم المؤلف:
دعاء ذيب عبد القادر
اسم المشرف:
حمزة محمود الزبيدي
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
ادارة اعمال
الدرجة:
ماجستير
الجامعة:
الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تهدف هذه الرسالة الى البحث في امكانية استخدام استراتيجية الزخم في سوق العراق للاوراق المالية لتحقق من الكفاءة الضعيفة والكشف عن امكانية تحقيق عوائد غير عادية في حال نجاح هذه الاستراتيجية, وسعت الدراسة في سوق العراق للاوراق المالية الى ان يكون جميع شركات ا | This message is aimed at researching the possibility of using the momentum strategy in Iraq Stock Exchange to check out the weak efficiency and detect the possibility of achieving returns abnormal in the event of the success of this strategy, and sought t
👁 مشاهدة
تاثير الانشطة الذهنية في تحقيق الانتاجية الابداعية : دراسة استطلاعية تحليلية لاراء عينة من منتسبي الشركة العامة للصناعات الكهربائية == The Effect of Brain Activities In Achieved The Creating The Production Fulfillment
اسم المؤلف:
امنه احمد مظلوم
اسم المشرف:
لمياء سلمان عبد علي الزبيدي
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
ادارة اعمال
الدرجة:
ماجستير
الجامعة:
الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
تناولت الباحثة في الدراسة " تاثير الانشطة الذهنية في تحقيق الانتاجية الابداعية " اذ يحظى موضوع الانشطة الذهنية باهتمام متزايد لكونة من المواضيع المهمة، والتي لها تاثير كبير على مستقبل المنظمات الانتاجية، فالانشطة الذهنية هي القدرات العقلية التي يمتلكها | In this research, entitled : "The effect of brain activities in achieved the creating the production fulfillment", which has great effect on the future of the production organizations, where the brain activities has a mental ability, which capable the ind
👁 مشاهدة
تقييم سياسات الانفاق العام للحكومات المركزية والمحلية في دول مختارة مع اشارة خاصة للعراق بعد عام 2003 == Evaluation of Public Expenditure Policies of Central And Local Governments In Iraq After 2003 Lessons For Selected Experiences
اسم المؤلف:
احمد عامر نجف
اسم المشرف:
ميثم لعيبي اسماعيل
الموضوع العام:
الادارة والاقتصاد
السنة:
2015
الموضوع الدقيق:
الاقتصاد
الدرجة:
ماجستير
الجامعة:
الجامعة المستنصرية
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
المستخلص:
انعكس الجدل الفكري المتعلق بسياسات الانفاق العام في ظل الحكومات المركزية والمحلية على الكثير من التجارب الدولية، لذا تم الاستعانة بتجارب دول مختارة (مملكة ماليزيا، ودولة الامارات العربية المتحدة) من اجل الاستفادة من دروسها في توزيع سلطات ومسؤوليات الانفاق | The Intellectual debate reflected on public expenditure policies in central and local governments on a lot of international experience, so we have the experiences of selected States (the Kingdom of Malaysia, and U.A.E.), in order to benefit from the less
👁 مشاهدة
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