البحث — المستودع الرقمي العراقي

نتائج البحث: 25 من أصل 30

تقييم مخاطر التدقيق ودورها في تعزيز قدرة مراقب الحسابات في الكشف عن الاحتيال في القوائم المالية == Assessing Audit risks and its Role in Enhancing the Auditor Ability to Detect Financial Statement Fraud

اسم المؤلف: يحيى علي كاظم

اسم المشرف: عامر محمد سلمان الجنابي

الموضوع العام: الادارة والاقتصاد

السنة: 2015

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

تحليل ارتفاع التكاليف في الشركة العامة لصناعة البطاريات وانعكاسها على تسعير المنتجات == the analysis of costs increase in the general company of battery industry and their reflection on pricing the products

اسم المؤلف: محمد حاتم عطا عباس

اسم المشرف: منال جبار سرور

الموضوع العام: الادارة والاقتصاد

السنة: 2015

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

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

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

اثر عوامل البيئة الداخلية في تطبيق الاساليب الحديثة للمحاسبة الادارية في العراق مع دراسة لبعض التجارب الدولية == The Influence of Internal Environmental Factors In Application of The Modern Methods For Administrative Accounting In Iraq - With Study For Some International Experiences

اسم المؤلف: فاتن حاتم رجب الفاضل

اسم المشرف: بثينة راشد الكعبي

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: تتمثل مشكلة البحث في ثلاثة تساؤلات الاول ماهي عوامل البيئة الداخلية التي تؤثر في تطبيق الاساليب الحديثة للمحاسبة الادارية في الوحدات الاقتصادية العراقية ؟ والثاني ما مدى معرفة المستويات الادارية في هذه الوحدات بهذه الاساليب , والثالث هل تطبق الوحدات الاقت | The research problem represented in three questions, the first question what are the factors internal environment that affect the application of modern methods of management accounting in the Iraqi economic units. the degree of knowledge to the administrative levels in these units to these tactics. the third question, are the iraqi economic units apply these methods, Therefore research aims to study and analyze the impact of some of the internal environment factors in the application of modern methods of management accounting, and the extent of knowledge of these techniques in the Iraqi economic units and their application, and to achieve the objectives of the research were formulated three main hypotheses, the first hypotheses assumed that the internal environmental factors influence the application of the modern methods for accounting administrative, the second hypotheses, the Department of Iraqi economic units had sufficient knowledge in the modern means of administrative accounting And the third hypotheses, the Iraqi economic units apply the modern methods for administrative accounting. as it was chosen (6) internal environmental factors, these are : the organizational structure, organizational culture, human resources, financial resources, time, Competency and efficiency. and to check the research hypotheses, (8) samples of Iraqi economic units (the public sector) were selected, and by using two types of questionnaire : the questionnaire type (1) : allocated to the statement of opinion and resolution, the questionnaire type (2) allocated to the extent of knowledge of these units management in the modern methods for administrative accounting ,and their application to these methods, has reached a number of conclusions, including : financial resources, human resources and the time factor, and efficiency, Competency and culture of the organization and the organizational structure, all these are affect the application of modern methods of administrative accounting, also the results of the data analysis showed, the lack of sufficient knowledge for Modern administrative accounting methods in the Iraqi economic units (research sample), furthermore the results of data analysis showed a partial application of some modern methods of administrative accounting in economic units (research sample) these are : style of continuous improvement, the style of the Balanced Scorecard, the style of the target cost, style six sigma , style Value Engineering, The style of activity - based costing, although the administration in the surveyed economic units do not have sufficient knowledge in the designations of these methods.

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

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.

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

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.

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

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

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.

توافق نظرية القيود والتحسين المستمر (كايزن) وانعكاسه على التكلفة والانجاز == Compatibility Between Theory of Constraints And The Continuous Improvement (Kaizen) And Reversing It On Cost And Throughput

اسم المؤلف: حازم عبد عزيز الغرباوي

اسم المشرف: نصيف جاسم الجبوري

الموضوع العام: الادارة والاقتصاد

السنة: 2015

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: نتيجة التغيرات التي شهدتها بيئة التصنيع الحديث وما ترتب عن ذلك من احداث المزيد من التطورات في اساليب وتكنلوجيا الانتاج، الامر الذي يتطلب ضرورة تطوير الطرائق والاساليب الادارية بالشكل الذي يتناغم مع ما تطرحه بيئة التصنيع الحديث، وبناء على ذلك جاءت الدراسة | As a result of changes in the modern manufacturing environment and the consequential events further developments in methods and technology of production, which requires the need to develop methods and management techniques manner that is consistent with what posed by modern manufacturing environment, and therefore came the study to review Philosophy and ideas of both theory constraints (TOC) and continuous improvement (Kaizen), with the synergies between them, and a statement as to ensure economic units maximize the efficient use of available resources. Focused on the problem format question : Is that the application of the Theory of Constraints (TOC) in light of the use of continuous improvement (Kaizen) leads to solve the bottlenecks next to exploit the best use of resources and thus reduce costs and maximize achievement ?, Hence spawned the idea for the study of an integration of the Theory of Constraints (TOC) and continuous improvement (Kaizen), and integration here does not mean to get into a mismatch, but should they get to the level of compatibility between them through a flexible base shared by the founding objectives of the study variables. So came the study in order to achieve the main goal of that : "the study and analysis of the possibility of achieving consensus among all of the Theory of Constraints (TOC) and continuous improvement (Kaizen) and to highlight the impact of this agreement in the areas of cost reduction and maximizing achievement," In order to achieve this goal has to be the pursuit of other sub - objectives are as follows : ? assess the efficiency of the Theory of Constraints in the identification and management of production processes restrictions on the short - term.? study the ability of continuous improvement (Kaizen) in resolving bottlenecks and then make a real additions in the area of cost reduction.? study the feasibility of the theory of constraints in the rationalization of operating decisions standards, through the use of information generated by accounting achievement in choosing the optimal mix of productive, and the impact on Increase Throughput. In order to achieve the objectives of the study has been applied in the field in Wasit State Company for Textile Industries, knitting factory, Department of socks, because the study was based on the descriptive and analytical experimental method to prove the hypothesis, while the study of temporal boundaries extended period ,(1/1/2014 - 1/7/2014). The study found a set of conclusions in part, theoretical and practical, and most important : it is futile to apply the Theory of Constraints (TOC) form a single, but it should be applied orthoses one of modern management methods, which include Total Quality Management (TQM), the value VE Engineering)), cost based on activities (ABC), continuous improvement (Kaizen), and in line with the visions and strategies of economic units. The most important thing recommended by the study of studies and research future that are joining the Theory of Constraints (TOC) with a cost management methods, which include process re - BPR Engineering)), cost entrance on the basis of activities (ABC), the entrance of Value Engineering (EV), and the application in a lab Department of knitting socks and the extent of the feasibility of what is proposed format via the conclusion of this study regarding the cancellation or merge knitting stage as the activity is not necessary.