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تقييم اداء المصارف الشاملة في العراق == Evaluation of Performance of Universal Banking In Iraq

اسم المؤلف: انتصار ابراهيم حمودي
اسم المشرف: صلاح الدين محمد امين عبد الحكيم الامام
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الدرجة: دبلوم عالي
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد الصيرفة الشاملة من الموضوعات المصرفية المهمة التي خطيت باهتمام كبير من قبل المصارف التجارية على المستوى العالمي خلال السنوات الاخيرة، فقد نضج خلال تلك السنوات توجه عن اهمية تطوير الاطار الهيكلي للمصارف التجارية بما يدعم التحول نحو الصيرفة الشاملة.ن | Universal Banking is considered as one of the important banking issues which have received a great attention from the international commercial banks during the last few years. This has resulted in a tendency towards the importance of developing the structure of the commercial banks in a manner which enhances the change towards the universal banking. Due to the importance of the banking sector in developing the world economies, Iraq had always been in need for adopting the System of Universal banking under the international challenges which it faces for its recent and future circumstances. Among This importance , this research was initiated , based on the following hypothesis : - " Inspire of adopting the universal banking system by the Iraqi banks , after the issue of Law No. ( 22 ) in 1997 , the Iraqi banks are Still lacking some deficiencies and weaknesses , which were the hurdles in front of the transition Process to Universal banks " The research focuses on one of the main issues of banking management, attempting to evaluate the performance of those banks which adopted. the universal banking system. Due to the importance of the banking sector in developing the Iraqi economy , Iraq is in need for adopting the system of Universal banking under the recent and future challenges. In order to reach the required aim of research for evaluating the performance , the researcher has taken detailed observations and conclusions of the ongoing progress and transactions which were taking place in ( Iraq stock Exchange ) Market through close work for several days , Where by all comments were made and revised with the sample banks ( Middle East investment bank and the commercial bank of Iraq ) to reach some conclusions adequate to the aim of research. the researcher has reached several conclusions , the most important of which are : 1. The state support , through the support of the central Bank of Iraq , to all Iraqi banks is crucial to secure the success of the banks in applying the theory of universal banking.2. The trend of universal banking has its Supporters and its opposes. The supporters try to concentrate on the systems advantages which include the variation policy of resources and uses and the ability to enter into big projects and work under the umbrella of big scale economies with achieving safety and profitability to these institutions , where as the opposes try to concentrate on the system's disadvantages represented the political and economic centralization and the aeration of competition, weakness of control , hiding of loosing activities the contradiction of interests and difficulty of performance evaluation. 3. Universal Banking needs ( amongst others ) the big entry of the commercial banks into the investment field , represented by establishing companies and to build an investment portfolio containing different stocks. This requires the banks to play a big role in the stock market to the extent of Creating this market, instead of abiding themselves by only making deposits in the foreign banks and buying and selling the Which are offered by the central bank of Iraq. 4. The transition of the Iraqi banks to the system of universal banking represents a great necessity to develop the money markets because it helps increasing the liquidly , depth and extent of these markets. 5. the main strategic challenge which faces the financial and banking sector in the following years is of two folds : the first of which is a structural connected to the presence of the sector it self and raising its ability to face the age of electronic banking and investment, and the second is functional connected to move the financial resources which are necessary to meet the requirements of the era of financing the economic development.

وظيفة الابلاغ المالي للمحاسبة في اطار القوائم المالية المرحلية : دراسة تطبيقية في شركة اسيا سيل للاتصالات المحدودة للسنوات 2003 - 2004 - 2005 المالية

اسم المؤلف: اميد محمد ممند ميرودلي
اسم المشرف: ابراهيم محمد علي طاهر الجزراوي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The Accounting playing a vital role in economic progressing and development by dinto of submitting information to guide in taking an economic decisions the financial report is regarded an accounting outputs whichever the major purpose which has been created for this topic and also regarded the most important of a reporting financial mean is the financial statements through this impact and the effective which has created whether it is positive or negative on economic entity therefore the researcher based and concentrated on financial statements and it's effects on financial reporting , the problem of the research pivoted around the default of financial of financial reporting function in Iraq which offer unsuitable information for the users of this information or the default of the financial reporting through performing this function which represented in providing and supplying data and information which guided by the decision makers when they make their economic decision and reducing the uncertainty issues also providing information which are timelessness with the data and information requirements which are available through annual financial statements The research aims to discover emerge the effect of interim financial statements on financial reporting and evaluate the role of interim financial statements in response and loyalty of the user's requirements. For achieving that aims the researcher divided the research in six chapters, the First chapter deal with the privies researches and research's methodology of research ,the second chapter deal with the conception and description of accounting and the importance of accounting data and information and accounting information systems, the third chapter deal with annual financial statements and interim financial statements and the importance of quality characters of information in interim financial statements , the forth chapter deal with the financial reporting it's aims descriptions and concepts and the financial reporting directions when as the Fifth chapter deal with the explanation and analysis of factory analysis results for questioners which the questionnaire number ( 1 ) was divided on external user of Asia cell Ltd.Co for telecommunications which include ( Banks , the factorial and commercial chamber , institutions and universities , income taxation offices and external office Auditors )in Iraqi Kurdistan region when as the questionnaire number ( 2 ) divided inside Asiacell Ltd.Co for telecommunications when the Six chapter contains the recommendations and results which the researcher found out them. The most important results which came out are as follow : 1 - The financial reporting is the important part of accounting beside the measurement and the study and research of it means the research in accounting. 2 - The most important aims of financial reporting is the providing of suitable information which are necessary for user's information and decision makers which reduce the risky and uncertainty at making decision. 3 - Tending the economy from goods economy to information economy there are huge importance for relevance of information. 4 - There are two kinds of financial reporting the first one is directing to management servant and it is called internal financial reporting when the second one is directing to external user it is called external financial reporting. 5 - The accounting disclosure is the formal part of financial reporting. 6 - The financial reporting is do through many tools : financial reports, conferences, studies and researches, news, the magazines which are prepared by economic and commercial institute. 7 - The financial reports are the most important tools which are used by financial Reporting. 8 - The effective of financial reporting will increase ,through indicting the requirements and aims of user of financial reports, therefore the economic entity could survive and progress when it has been accepted the societies satisfaction and consent in which it works in , which could be achieved by the effective and relevant financial reporting which reflects in a balance way in which the society need this information especially improving the financial reporting which directed to the categories which increase the value of economic entity. 9 - The data and information which provided by the financial reporting through annual financial statements makes decision maker delaying in rectifying and recapping their future model decisions. 10 - The annual financial statements will not give a clear image of changing behaviors in financial situation and also performing of economic entity in details and explicitly. 11 - Increasing the annual financial participation in making predictions which are closer to the fact. 12 - The interim financial statements are increasing the predications capability with in the economic independent 13 - The interim financial statements give more explicitly image of economic entity's fact which helps to indicate the changing points which happen in economic entity. 14 - The interim financial statements participate in effecting the financial reporting function by its role in providing the information the relevant time which are useful for the financial data and information users. 15 - The changes of decision models maybe happen by the data and information user also adjusting, rectifying and reviewing their future decision at the same year. 16 - The importance of information technology in saving the required effort and the time to preparing financial statements in other word increasing the effect of the interim financial statements which has the accuracy and speed capability in restoring, Processing, storing and outputting the requirement information in demand and needs. 17 - The technology information it reflects directly in increasing the sufficiency and activity of accounting information systems not changing in conceptions and aims of accounting. The most important recommendation which the dissertation are as follow : 1. The researcher is recommend the concerned parties that looks after the accounting vast care to financial reporting and taken care of the financial reports means taken care par of accounting after the measurement. 2 - The researcher recommend pay more attention to the user of data and accounting information requirements for the purpose of gaining information which beneficially to reduce the uncertainty and risky in taking decisions. 3 - The researcher recommend concerned parties pay care and guide Iraqi economy from goods economy to information economy (Accounting services) because of information importance it means the strategic service goods. 4 - The researcher recommend the concerned parties to the financial reporting concern to external financial reporting as well as the concern to the internal financial reporting in a balance way which gain benefits to the company. 5 - The researcher recommend the management staff of company do not making enough by formal party of financial reporting and try to extend of financial reporting in which consist of informal party of financial reporting. 6 - The researcher recommend the concerning parties to the financial reporting pay attention to publishing financial reports in different advertisement and publishing tools aims to encourage the accounting educational. 7 - The researcher recommends pay concern to the interim financial repots in both its quality and quantity in means it is the importance detail reports. 8 - The researcher recommend increasing the concerning to study the data and information user especially the categories who increase economic value to the company for the purpose of gaining the financial data and information which they need in the balance way which accrue the aimed benefits. 9 - The researcher recommend to the purpose of increasing the capability of reviewing the decision and easily making decision in the future, preparing the interim financial reports which are gaining the guidance to decision makers. 10 - The researcher recommend to know the financial position changing behavior and details..explicitly presentation of company's performing not only depending on annual financial statements at the company's financial reporting. 11 - The researcher recommend do not totally depend on the predictions which based on the annual financial statements because of it's far from the actual and it's long of time should be past and the essential probability changes in the issues which the company has being work in. 12 - The researcher recommend preparing the interim financial statements for it is role in increasing the prediction capability which is service the user of the financial data and information also representing how it is being the actual therefore it's short time which they deal with and increase number of preparing them at the same year. 13 - The researcher recommend to preparing the financial statements which are reflecting the company's situation and indicating the important changing points which happen inside the economic entity. 14 - The researcher recommend the management of company prepare the interim financial statements which has the capability in making the financial reporting function activity which is representing and making the relevance information available when they make their decision. 15 - The researcher recommend concerning to the interim financial statements concern of speedy changes of the decision models likely it be take by the user of data and information. 16 - The researcher recommend benefiting from the information technology because of its ability in restoring information, speed and accuracy in the demand and needs, which is saving the time and efforts to the company when preparing the interim financial statements. 17 - The researcher recommend using the information technology for accounting purpose wherefore of its role in increasing o sufficiency and activity of accounting information systems not making the negative change in the accounting conceptions and aims.

استعمالات الهندسة البشرية في التحسين المستمر : دراسة استطلاعية في الشركة العامة للصناعات الكهربائية / معمل الانارة == Using Human Engineering In Continous Improvement An Exptoring Study In The General Electrical Company of Industries

اسم المؤلف: امل جواد كاظم تركي
اسم المشرف: عفاف حسن هادي الساعاتي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: ادارة صناعية
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تناولت هذه الدراسة جانبا مهما من الدراسات الانسانية والتي ينبغي للمنظمات الاهتمام بها الا وهي الهندسة البشرية. وانطلاقا من ذلك جاءت هذه الدراسة لتهدف الى تبيين العلاقة بين استعمالات الهندسة البشرية والتحسين المستمر في الشركة العامة للصناعات الكهربائية، | This study has dealt with a side of work study which insures for orginzations to take care of it. Its the human engineering. For that this study has com to approch relation between human engineering utilizations in continuing improving of the general company for human industries then To limit its variables in physical and materialist Work invironment and possibility of its improving to take the important ways in improving work doing in work invironment. To achieve aim of this study.one main hypothesis has been done and six secondary hypo thesises to reflex relation between human engineering and variables of continuimg improving. It has choosen the hypothesises be tween variables to userelating vactors of persons to choos the effect in using of linear descending sample. The results have shown the achieving of effect and relating.hypothesises and study determination for group of conlusions included that there is abstract connection reltion between human engineering variables in the phisical and matrrialist work invironment and the management and engineering continuing improving variables with security and safety. those variables have on aim to improve workers. the study has finished with agroup of hypothesises which can contribute in treating negativisms of general company of Electricity industries then to rais level of its workers

انعكاس المعلومات المحاسـبية بالتجارة الالكترونيـة وافاق تطبيقها في سـوق العراق للاوراق الماليـة == A Reflection of Accounting Information By E - Commerce And Horizons of Its Application In The Iraq Stock Exchange

اسم المؤلف: امال نوري محمد
اسم المشرف: عامر محمد سلمان الجنابي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The accelerated development in information technology and computers has assisted in its penetration in various aspects of life, including its use in accounting, through the vast variations in entering information technology and communication revolution epoch. The research's dilemma incarnates in the great development which the world encounters in means of electronic information exchange, and the transparency of international stock marketsAs we are in turning point in which the Iraq Stock Exchange lacks mechanism to use such technology, as the decisions taken thereat didn’t go beyond the market boundaries, as if it depends on extemporaneously, assessed haphazardly, and lacks accuracy, all this reflected on the investment decisions.From this point, it comes to surface the importance of this research in extracting a phase of scientific progress in the past view years, represented in information revolution and development of stock markets, aiming at developing the Iraqi circumstances in general, and Iraq Stock Exchange in particular, through shedding light on the role of accounting information, and the importance of applying its procedures in stock market, seeking to attract the dealers of this markets.Thus, the research theory comes out with the following : • There is a difference in applying accounting information in traditional stock market and accounting information in electronic stock market, and its impact on introducing electronic e - commerce.• There is a correlation between providing accounting information, and the investors attraction to invest in stock market.• There is a correlation between the rise of company's shares value, and the increase of investors seeking to obtain its shares.Finally, this research leads to the following conclusions : • That the accounting information incarnate in the shape of financial reports that extend to include the financial lists, notes, and the auditor's report and the like, as it represent the final methodology of accounting transaction, the financial lists form the greatest majority of reports, as it represent accounting basis, including the accounting items, as they are means to achieve the objective, and not an end in itself.• Stock Exchange Market constitute a criterion of economic, political situations that prevail in the country, as it represent one of the positive indicators of economic, as the raise in circulation movement in the market, the economic development, and the increase of investment activity.The recommendations tackled in this research, has determined a mechanism, and established the foundations, as seen by the researcher, contribute in effectiveness the ability of Iraq Stock Exchange, and achieving lots of attraction and growth, by establishing modern and efficient market, ease the entrance of technology world, including e - trade. In this manner, we shall commence a new epoch of stock markets in Iraq, which are able to attract investors and those looking forward to establish new investment centers

اسواق المشتقات ودورها في العولمة المالية

اسم المؤلف: الهام خزعل ناشور
اسم المشرف: شعبان صدام منشد الامارة | مهدي صالح حنوش
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:

انموذج حديث مقترح لهرمية المعلومات المحاسبية الحكومية : دراسة تطبيقية للمعلومات المنتجة في دائرة المحاسبة في وزارة المالية

اسم المؤلف: الاء شمس الله الخزعلي
اسم المشرف: ماهر موسى العبيدي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

تصميم وتقييم اداء انموذجي سلسلتي التجهيز الكفوءة والمستجيبة باستخدام المحاكاة : دراسة حالة لعينة من منتجات الشركة العامة لصناعة الزيوت النباتية == Designing And Evaluating The Performance of Efficient And Responsive Supply Chains By Using Simulation

اسم المؤلف: اصفاد مرتضى سعيد الحديثي
اسم المشرف: صباح مجيد سعيد النجار
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تشير الدراسات الحديثة في مجال ادارة العمليات الى تزايد مستوى الاهتمام بسلسلة التجهيز مفهوما وادارة ومكونات مع دعوات مستمر لتبني مفهوم السلسلة في التعامل مع ادارة العمليات بشكل خاص ومنظمات الاعمال بشكل عام، وقد اثمر هذا الاهتمام عن ظهور العديد من نماذج سل | The recent study in the field of operation management indicate that there is increasing in interest level with the concept , management , and components of supply chain with continuously invitations to adopt the chain concept in dealing particularly with operation management and Generally with business organizations. this interest yielded a number of supply chain models , but the adoption of one model more than other relates with what competitive goals can this model achieves for the organization , and that is encourage the searcher to adopt efficient and responsive supply chain models to study them. The efficient chain aims to reduce the cost in every stage of its stages, and the responsive chain put fast delivery as a primary competitive goals for it. In according with that and through field cohabiting of supply chain processes in vegetarian public company particularly for detergents and soaps ( study sample) , the searcher pointed several problems in these two chains, the most important are the problem in supply processes and suppliers choice standards which based on political standards away from the competitive standards , and that is caused constant deficiency in raw materials because of the delay in supply processes , and also limited production capacity because of exhausted machines and equipments in facing high and increasing demand for study sample products. All these reason create problems in the distribution and sales processes because of the limited response for the demand and high stock out cost represent by sales loosing cost. For these reasons the study aims to design two models of supply chain, that are the efficient and responsive, and for each study sample products, and tests there performance , then choosing the best model. The searcher depended on case study approach to analyze and evaluate the performance of present supply chains and Monte Carlo simulation to design both chain models, using EXCEL software. By using the means of the five experiments results of the simulation for both models that relate with quantity of production, costs , sourcing intervals , and profits , responsive chain indicated clear superiority in its performance for detergents product, therefore the searcher recommend to adopting responsive supply chain model for this product. While for soaps product and although that the means of the production quantity , cost , and sourcing intervals indicated the distinction of the responsive chain , the profits assured the superiority of the efficient chain , so in this case the searcher recommends choosing the chain that appropriates for the company's strategy.

مدى فاعلية نظام التخطيط، البرمجة، الموازنة وانعكاسه على النظام المحاسبي الحكومي : دراسة تطبيقية في وزارة التعليم العالي والبحث العلمي == The Effeciency of Planning - Programming Budgeting System And Its Reflection On Governmental Accounting System

اسم المؤلف: اشواق عبد الرحمن عبد الوهاب الشيخلي
اسم المشرف: ماهر موسى العبيدي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Generally, it could be said that the development witnessed in the last decades of twentieth century has turned the budget from just a financial plan for expenses and resources through a limited time framework trying to coordinate between them, into other state the budget represents tool for planning, coordination, motivation, communication, control and performance evaluation.Budget planning and excution method; the participation of various managerial levels in this process; the necessary information in their nature and resources for this process; the required communications, and the purposes tried to be achieved of various budget process, all these form a framework to what is considered ((the used budget model)). Knowing the budget objectives by managers as (inputs) and the information about how much they are achieved (feedback) will give the managers a base representing in measuring efficiency and diagnozing difficulties. In additionto that reaching the budget objectives to the low levels willmake the employees of good awareness of what the management wants in one hand , and in other hand through reports handled from the low levels to other high levels , the employees achievements and their times will be known through the advanced planning and preparation process, and of knowing the achievements, the management can get an important tool in the field of employees motivation and encouragement.Political , economic and social development occurred in our country through the previous three decades could make one concludes that most economic managerial and financial issues that need to be handled lay in the budget; that is because of the background in the foundations of public budget planning and preparation which makes this tool (the budget) a routine method is no longer capable of contributing in developing the efficiency of governmental units (managements).Depending on what is previously mensioned, this study aims to state the range of the efficiency of budget, programming and planning system and its reflection on the governmental accounting system and testing by applying in the ministry of Higher Education & Scientific Research.The study consists of six chapters.The first devoted to show the research Methodlogy and the previous studies through its two sections.The second chapter is allocated to study the public budget and its techniques planning throhgh its three sections.The third is allocated to study the governmental accounting sty tem through its three sectious.The fourth is devoted to show.The reflection of the P.P.B.S on the governmental accounting through its three sections.The fifth is allocated to the practial side of the study through its three sections.The sixth chapter summarized the major conclusions and presented some recommendations that relate to the study area through its two sections.

اسقاطات السكان والقوى العاملة في محافظة نينوى للفترة (1997 - 2027) حسـب التعداد العام للسكان عام 1997 == The Population And Labor Force Projection of Ninawa For The Period (1997 - 2027)

اسم المؤلف: اسيل محمود شاكر السهيل
اسم المشرف: بشرى علي يعقوب الجعفري
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: لقد اتجه اهتمام المفكرين والعلماء منذ عقد الثمانينات او حواليه لينصب على قضايا التشغيل ودخل الاسرة والاستهلاك، وفي ذلك دعوة واضحة للتركيز على المدخل الاجتماعي في عملية التخطيط للتنمية وعلى جانب العرض في عملية تخطيط القوى العاملة باعتبار ان هذا الجانب يشكل | In the eighties, scientists and thinkers concerned in family income, job issues, and consumption.This concern directs the attention towards the importance of social field in the development plan, and towards offer field in labor force design which is a case needs a special concern by itself since it requires the exploitation of all of the existing economical abilities to offer jobs and to manage the perfect use of national employment.The main basics of social and economical development plan are the analysis of humanity resources, the study of supply and demand field in size and structure for the available labor force in a certain country, and the predication of labor force according to the economical activities and occupation in the future.Hence, this study aims to estimate the numbers of future labor force in Nainawa governorate for the period (1997 - 2027) according to the census of (1997) which is considered as a basic year in building a future data base that depends upon true scientific facts.The aim of this study requires the estimation of the averages of economical activity for (1992) using Linear Extrapolation Method and Indirect Extrapolation Method redaction by Durand Coefficient to estimate the average of economical activity for the period (2002 - 2027).The number of people was projected by using Component Method which requires hypothesizing people variables including fertility, mortality and migration.The first step to reach the aim of this study is evaluating and adjusting the faults of data in age and qualitative structure in Nainawa governorate by using United Nation Secretariat Standard and Reduction of Effects of Age Heaping Method using unfamiliar age groups for evaluating and adjusting

مفهوم الانصاف في المحاسبة واثره في عملية الابلاغ المالي : دراسة تحليلية وميدانية لانموذج ومستخدمي التقارير المالية بالعراق == Fairness Concept In Accounting & Its Effect On Discloser Process An Analytical & Empirical Study For Model & Users of Iraqi'S Financial Reports

اسم المؤلف: اسكوهي اوانيس اوهانيس بدروسيان
اسم المشرف: عامر محمد سلمان الجنابي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Accounting literature divided into two basic schools, the first one normative school concern with normative concepts such as ethics & social concepts, and concentrate on value implications statements so determining objectives became its core by determining and interpretation the needs of accounting information users. While positive school concentrate on empirical continuity for accounting being a discipline of formal education with concentrating on neutral presentation of accounting events and its discloser.It become clear that those accounting information users are the essences of both schools, by fulfilling there information needs under value standards in the first school, and by reflecting practical reality for them in neutral way without preferring some users over the others.Accounting is a social science because it is an art needs skills like law and medicine, as well as it is a science verify the credibility of the objective like law and economics. Therefore accounting is a social science in being interacting with the environment and in being part of it via inducing actual study and formulating generalizations about observed phenomena, and relating accounting procedures used to create accounting information with social principles to produce accounting principles such as fairness which support objectivity (principle) through being unbiased (procedure) as well as serving most of financial reports users. This was suggested by D. R. Scott, he is one of the first who call for fairness in 1941 : “accounting rules, procedures and techniques must be fair and unbiased and must not serve special purposes”, through this it became “value statement”.Fairness concept started to take its place in accounting literature orderly via professionals and academics studies. The monograph published in 1960 by Arthur Anderson & Co. about fairness mention that “fairness is basic accounting postulate that underlay accounting principles, fairness to all society segments, management, employees, shareholders, creditors, customers, and the public so that it is unified and measured under economic and political environment, conceptual pattern and norms of all segments to reach the target that accounting principles based on this postulate will produce financial accounting for economical rights and stakes legitimately established which it is fair to all segments.” Later Patillo positioned fairness as the basic standard used to evaluate other standards because it is the only standard that implies ethical considerations, when Patillo wanted to relate ideas such as justice, real, and fair with the objectives of financial reporting results which concentrate on the stakes of different parties in economy. According to Cowan that Patillo's opinion represents the American concept for fairness and the British sees fairness as distinguished, obvious, unequivocal, representation of facts.In return others like S. C. Yu & Harold Arnett called for impossibility of making fairness a measure or a framework to accounting principles for different reasons such as the disagreement on a clear concept for fairness idiom by the accountants, and the difference in the meaning of fairness concept among the reacceptances, as well as the difficulty to measure fairness effect. Between supporters and opponents ethical concepts including fairness still have clear effect in accounting, that researcher can not determine their subject, methodology, postulates and experimental means without implying value concepts.This study based on idea aims to clarify the meaning of fairness concept to become easier to include it within accounting standard and rules, and studying the effect of the ethical concept over some of the international and local financial disclosure applications.The most important theoretical conclusion is that fairness considered value concept means unbiased and objectivity in dealing with the company stakeholders specially the externals, via fulfilling useful, reliable, relevance accounting information. Fairness means the same as justice and different from just, because the latter means the abstract application to laws and rules without taking into considerations the circumstances relating to the subject of study.

دور القطاع الخاص في التطور الاقتصادي لمجموعة من الدول النامية مع اشارة خاصة للتجربة العراقية للمدة من 1970 - 2004 : تحليل وقياس == The Role of The Private Sector In Development of Group of Devloping Countries With Special Reference To Iraqi Experience For The Period 1970 - 2004. Measurement And Analysis

اسم المؤلف: ازاد احمد سعدون الدوسكي
اسم المشرف: يحيى غني جاسم النجار
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: This thesis studies the role of the private sector in economic development in a number of under - developed countries ,with a special reference to Iraqi experience for the period 1970 - 2004.The purpose of the study is to show the positive role of the private sector in economic development in a number of developed countries specifically after their adoption of their own privatization policies ,and the possibility of adopting the positive aspects of those policies in Iraqi economic development in the future. To achieve this goal we would have follow the comparative economic analysis approach together with some statistical and experimental methods by using regression analysis to estimate the parameters of selected models. The study falls into three chapters.Capter one reviewes the phelosophy and the main ideas of the private sector in theory and practice in Europe, starting from Marcantylian school to the Supply approach school, and the re - adpoption of Privatisation policies at the late seventies of the last century with reference to some international experiences in Privatisation in both developed and underdeveloped countries. Chapter two is devoted to the analysis and measurement of the private sector activities in a number of underdeveloped countries, such as Turky and Egypt. Chapter three deals with the analysis and measurement of the private sector activities in Iraq from 1970 to 2004 by studying some economic indications in Iraqi economy.

اختبارات التكامل الكسري في نماذج ARIMA == Tests of Fractional Integration In Models ARIMA

اسم المؤلف: احلام حنش كاطع
اسم المشرف: لميعة باقر جواد الجواد
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: توجد انواع من العمليات العشوائية المستقرة لا نستطيع ان نعدها كنماذج من الاوساط المتحركة او الانحدار الذاتي اذ انها تحتوي عل خصائص هذين النوعين (انحدار ذاتي - اوساط متحركة) فمثل هــذه العمليات تسمـى بالنماذج المختلطة ويرمز لها بـ (ARMA(p, q)) ولكي تتوفر ال | There are many types of stationary stochastic processes that can’t be considered as models of moving average or autoregressive, because they have the characteristics of these two kinds : (Autoregressive - Moving average). These processes are called mixed models and referred to as (ARMA (p, q)). In order that these models have the stability, the roots of equation must equal zero , outside the unit circle and also for the Inevitability, the roots of equation must equal zero , outside the unit circle. These models may be non - stationary in themselves but they will be stationary after many transformations or differences, so the models which explains this process will be different from the original, because it must contain those differences that have been done on the original models. These stationary models are called ARIMA, and the differences may be inter numbers or fractional numbers, then, the differences will be fractional numbers ranged between [0.5 , - 0.5] , and the model is called ARFIMA or what is called as fractional integration, and (d) represents the parameter of the fractional differences. In this study, three methods have been applied to test the non stationary models of the fractional integration (ARFIMA). One of the common test used is that which is based on the periodogram regression suggested by GPH, whereas LO suggests another test modified from the classical test which is known as modified rescaled range (MRR). A third test has been presented which adopts the idea of lagrang multiple which is known as : (LM). These tests have been applied in four models; AR, MA, ARCH and ARFIMA. The way of simulation and building programs using Visual basic (V. B) has been employed the percentages of the times of rejection have been gained out of 1000 frequencies for each method of the test, for each parameter and for more then one sample. The fractional integration parameter of the first test GPH has been compared with table (t), because variance is unknown, as to the second test MRR, the value (R/S) is compared with table LO, the third test LM is compared with table Z.

تاثير تصميم العمل في تحسين جودة المنتج : دراسة استطلاعية في الشركة العامة للصناعات الكهربائية

اسم المؤلف: اثير عبد الله محمد السوداني
اسم المشرف: غسان قاسم داود سلمان اللامي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: ادارة صناعية
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان الظروف الصعبة التي تعيشها المنظمات بصورة عامة ولاسيما الصناعية منها والتحديات التي تواجهها في ظل الاسواق العالمية والمنافسة الدولية الشديدة في الماضي ادى الى ازدياد الانتاج جراء انتاج وحدات اكثر وبالتركيز على الانتاج حسب الطلب، في حين تغيرت القواعد م

الاقتصاد الرقمي والفجوة الرقمية في الوطن العربي == The Digital Economy And The Digital Gap In Arab Land

اسم المؤلف: اخلاص باقر هاشم النجار
اسم المشرف: مصطفى مهدي حسين
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: Universal economy goes forward towards any economy which depends upon science, knowledge and technology, and the increasing dependence of economic and social growth on the technological level.the weakness of technological level considered to be one of the important problems for Arabic economic that lead to that weakness through the last decades ,All these problems have been reflected in declining of the GDP.Technology can be defined as human ability to transform the scientific ideas into useful products.Technological level for a country can be measured by productivity standards and measurement.Therefore, developing of technological level can be lead to increase working opportunities and attracting Technicians and scientistsThe technology of information's and communications played enormous role in developing Banking services over the economy as a whole.these developments in information lead to increase the trading in banking services, improving its quality and reducing its costs.besides ,these improvement lead to specialization in giving financial services.using programmes of computer lead to a great extend in marketing of financial services ,especially in banking service.Removing the digital illiteracy in Arab countries considered factor to remove the digital gap that needs to make people in technology and the fast development of them.of course this subject become very important and the Arab countries must take into respect.therefore ,they should continue in their actions and adopting practical steps to increase investment in human being and digital economy. I Hope this work would be useful for the researchers.

اثـر الاصلاحات الاقتصادية في الفقر : دراسة مقارنة

اسم المؤلف: داؤد سليمان سلطان
اسم المشرف: سالم توفيق محمد احمد النجفي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة الموصل
اللغة: العربية
مكان الجامعة: الموصل
الصفحات الاولى:
المستخلص: تشير الاصلاحات الاقتصادية الى مجموعة السياسات الاقتصادية المقترحة من قبل صندوق النقد، والبنك الدوليين وتتمثل بسياسات الاستقرار (التثبيت) الاقتصادي، وسياسات التكيف الهيكلي، الاولى تتضمن سياسات انكماشية قصيرة المدى، تتناول جانب الطلب وتسعى الى خفضه مستخ | Economic reforms defined as a group of bundles of economic policies suggested by International Monetary Fund, and World Bank. They comprise the policy of short - term economic stabilization including deflationary policies of controlling demand which is aimed by the World Bank as well as the long - term policies of the structural adjustment including policies designed to increase aggregate supply of goods and services which are demanded by the World Bank.During the last decades the use of economic reforms notion spread in the economic literatures as a new international economic system. This research tries to explain what is meant by its notion, its aggregate economic effects in general and its effects on reducing poverty level in particular. The importance of this research appears after the wide spread of the economic reforms policies which are applied by many countries namely the developing counters. They adopted it as a substitute of the policy of interference by other country. This policy proved it's slow down in numerous countries as an effecting factor on the aggregate economic changes. This is resulted from the developments occurred in the economic policies, and the difference in income caused by some of these policies whether this difference is between the members of one society or between different countries. The sample of this research was chosen after including 41 states. The first part including 25 developing countries, 22 of them are participant countries in the programs of world find and World Bank, and 3 of them are un - participant countries. The second part of the sample includes 16 countries of Emerging markets. 12of them are participant countries. The countries of the sample are classified in this way because of dissimilarity in the economic environment between these countries since the countries of the Emerging markets have past large number of stages in the field of the economic reforms which lead to the development of its market economy. Hence, the performance of the programs in the economy of these countries differ from that of the developing countries The period of this research begins from 1980 - 2003 During this period the participant countries in the programs of the fund and bank increased in large number especially from 1985 - 1998 in order to know the level of success and failure which was realized by these countries via practicing in the programs namely on the level of poverty. This research depends upon the comparative analytic descriptive method which is framed by the above method is included in the first three chapters in order to explain the basis and the theoretical relations and the models. The fourth chapter, which includes the experimental aspect of the research, depends upon employing, the quantitative models to find out the conclusions of the research by the use of pooled regression approach and the approach of division between the averages of two specimens to identify the effects of the economic reforms on poverty in the countries of the sample. The hypothesis of this research starts from the point, That the policies of Economic reforms suggested by International Monetary Fund (IMF), and World Bank including, The policy of Economic stabilization, and the policy of Structural Adjustment have a direct effects on an increasing the rates of Economic Growth of the per capita of GDP, Reducing the poverty rates and an inequality of income distribution in the research sample. This research tries to examine and to measure the vitality of applying the policy of the economic reforms in the selected countries of the sample and its reflections on reducing poverty especially a subject like this one which is considered a vital. This is because most of the developing countries adopt it as a policy of tackling their economic problems. The application of these policies is a matter of continuous dispute. The research is divided into four chapters. The first three chapters deals with the theoretical aspect while the fourth one deals with the practical aspect.Chapter one contains three sections : the first one tackles the economic reforms; its notion, its historical background, its theoretical basis and its models. This section also concentrates on the difference between the policy of stabilization and that of the structural adjustment as well as explaining their contents.The second section deals with the theoretical background of the development of the economic reforms which begins from the neoclassical economic thought passing by the development of the economic thought then to the neo - classical theory. This section also concentrates on the macro - economic frame and choosing the correcting tools in the course of managing the demand throughout concentrating on the role of each of the financial and monetary policies during the economic reforms process. The third section presents the theoretical base of the methods used in measuring the effect of the programs on the macro - economic changes. These methods are : before - after approach, generalized evaluation Estimator approach and comparison of simulations approach.Chapter two discusses poverty and how is it affected by the policies of the short term macroeconomic adjustment, and the aspects of stabilization This chapter contains two sections the first one studies the notions of poverty showing the old and the modern notion and the dissimilarity of the notion of poverty according to time and place.The second section concentrates on the effect of macro economic adjustment on poverty throughout the aspects of the economic stabilization. This section includes the direct effects of stabilization policies on poverty levels via many points such as; the effect of reduction on the level, of employment and wages stagnancy, reducing the public cost and reducing support on the poverty level whereas the second part of this section deals with indirect effects of the economic stabilization policies on the poverty level represented by its effect on the levels of aggregate demand and employment, economic development, inflation and instability of macro - economic changes of exchange price the distributional effects of the programs on the poverty level.Chapter three tackles the policies of the structural adjustment and its effects on poverty, long - term policies and supply aspects. This chapter contains two sections. The first one concentrates on the policy of freedom of trade and its effect on reducing the level of poverty throughout its effect on the development average, labor market, and income distribution.The second section deals with another aspect of supply that is the direct foreign investment and its role in the operation of the economic development and reducing poverty. Also this section discusses the most important positive and negative aspects found out in the bundle of the direct foreign investment policy. The fourth chapter includes the practical aspect of this research which is composed of five sections. The first one shows how is the mode built and described It also explains the most important changes which are used, where as the other four sections concentrates on showing the effect of the economic reforms on poverty via four methods ate used, Before - After, With - Without, Generalized Evaluation Estimator approach and that of the Comparison of Simulation approach, in which two quantitative models ate used for this purpose : the division model between two samples average and the model of the pooled regression.The research concluded in many results and proposals. The most important of them that there are negative effects, or there is no any effect of economic reforms on the level of development in the sample of the research. There is rising in the average of poverty during the operation of these reforms. May be the positive effects of these reforms will appear in longer - terms of future, while in the short - term the negative effects of the reforms on the level of development of the average of the average of the individual portion from the total local production and the rising of the rates of poverty will appear throughout the concluded results.

الملكية والرفاه في المنظور الاقتصادي الاسلامي : دراسة مقارنة

اسم المؤلف: عبد الله محمد قادر جبرائيل
اسم المشرف: جاسم محمد شهاب الفارس
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة الموصل
اللغة: العربية
مكان الجامعة: الموصل
الصفحات الاولى:
المستخلص: تتناول هذه الاطروحة منظور الاقتصاد الاسلامى لكيفية وصول المجتمع الاسلامي الى مستويات متقدمة ومتطورة من المعيشة عبر التطورات الزمانية والمكانية والحالية المختلفة والمتغيرة ؛ وتاسيس رفاهية اقتصادية مستديمة لجميع افراده بغض النظر عن اختلافاتهم الدينية والاجت

اثر مشكلات الصادرات الاوليــة في النمو الاقتصادي لعينة مختارة من البلـدان النامية للمـدة (2004 - 1985) == The Impact of The Primary Exports Problems In The Economic Growth For A Selected Sample of The Developing Countries (1985 - 2004)

اسم المؤلف: صبحي بكر عثمان علي
اسم المشرف: طه يونس حمادي الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة الموصل
اللغة: العربية
مكان الجامعة: الموصل
الصفحات الاولى:
المستخلص: لقد واجهت البلـدان النامية جملة من المشكلات في صادراتها الاوليـة، ولم تحقق ما كانت تسعى اليه من تحقيق معدلات نمو اقتصادي ملحوظة، بل كانت النتيجة تدهورا اكثر في معظمها. وتعد حالة عدم استقرار عوائد الصادرات الاولية وتدهور نسب التبادل التجاري وتباطئ | The development countries have faced a number of in their primary export, and they could not a chive what they wanted to a chive. a remarkable economical growing rates, where the result was more declining in most of them. The un stability state in the primary exports is considered one of these problems, which often has an influence in moving the entire variables negatively, so most of the studies focus on analyzing the influence of these problems on the entire economical variables and their relationship with the economical growing. This study is one of the real and modest academic tries in looking for the economical problem and the influence of these problems on the economical grousing in a selected sample of non - oil developing countries from (1985 to 2004). We looked at this subject, the current study was made to test the relationship between these three problem and the economical growing, therefore this subject has been choose, and believe that it is an original and new subject in its title and its variables, where a number of the former studies have dealt with a number of these variables such as : the unstable of the export revenues and the commercial exchanging rates under different titles, also this study dealt with the severable entirely, in other word, the unstable of the export revenues and the commercial exchanging rates of the entire exports, while this study has dealt with the unstable of the primary export revenues after separating them from the entire exports according to the determining articles of these exports in the standard international trade classification, therefore this study has extracted and accounted the standard number of the primary export prices in order to primary exports. As well as, this study has dealt with another problem of the slow growing of the external demand of the developing countries primary exports and its relationship with the economical growing, for making the theoretical framework of these problem goes with the contents of the economical theory which is focusing on explaining and interpreting the influence an like of these problems on the economical growing This study has put a hypothesis that there is a negative a relationship between the dealt problem and the economical growing in the developing countries, our study has following the quartile style depending on describing an economical standard sample according to the theoretical frame work presented in chapter one, and a number of former studies, the sample of this study is consisted of ten countries from three different continents to estimate the influence of these problems on the economical growing of countries. The period of the study has been divided into two parts : the first period (1985 - 1994) and the second period (1995 - 2004) and this division aimed at separating the period of these countries joining to the world trade organization from the former the former period, to see the extend influence of this organization in alleviating the toughness of these problem on the developing countries economies, where this will be described in details in chapter two. The current study included three chapters, the first chapter deals with the theoretical framework which explains the theoretical relationship between the three problems and the economical growing, and it includes four subjects, the first subject shows the problem of the unstable of the primary exports revenues and its relationship with the economical growing and we found that there were two transverse direction in explaining the relationship between this problem and the economical growing, where the first direction shows the positive relationship between un stability state and economical growing, and this direction depends on two hypothesis the first one is freeman's sustainable in come, The second hypothesis is the protection saving hypothesis. While the second direction, the researchers see that the relationship between the un stable state and the economical growing is negative. While the second subject dealt with the problem of commercial exchanging rates declining and its relationship with the economical growing. The third subject deals with analysis the problem of external demand growing weakness and its relationship with the economical growing where this study showed that the developing or progressing the external demand will leads to achieving high rates of the economical growing and if the external demand was law, the economical growing would declined. While the fourth subject concerns with showing the former studies and their state in this shady. While our study selected the primary exports of the study sample according to the standard international trade classification, and the values of the un stability in the primary exports revenues were counted according to the data issued by the united nations and world trade organization. Concerning the other variable, the variable of the weakness of primary exports commercial exchanging rates and its relationship with the economical growing , also these are some studies dealt with the enter exports relationship ,while our study was accounted primary exports commercial exchanging rates after getting the standard numbers of the primary exports prices of each country of the study's counties sample , while the third variable deals with the weakness of the external demand growing and its relationship with the economical growing , where we could not find any practical study to test this relationship chapter two will show the most important standards used in measuring these problems and then analysis them in the study's countries sample, and it includes three subject; the first one deals with how to measure the state of un stability of primary exports revenues and analysis the state of un stability in the study's countries sample from (1985 - 2004). While the second subject shows a number of the following procedures in measuring commercial exchanging rates, and the suitable standard has been chosen to measure these rates , and then analyzing the reality of commercial exchanging rates in the study's counties sample , while the third subject shows the most important standards used in measuring the state of the weakness of the external demand growing of the primary exports, and then measuring and analyzing the reality of external demand growing of the primary exports of the study's countries sample , while chapter three concerned with estimating and analyzing the influence of these problems on the study's sample , the period from (1985 - 2004) has been choosen for this study , because this period of time witnessed great changes on the economical growing , the mean reason behind choosing this sample of the developing countries is the accurate data in these countries and it is more completed from the other countries , and we have obtained an accurate results of each of the standard ; statistical and theatrical indicators and that these problem have a negative affect on the economical growing , but these result have came to support the research's hypothesis.

دراسة وتطوير نظام التكاليف في الشركة العربية لكيمياويات المنظفات معمل الالكيل بنزين المستقيم - بيجي == Study And Development of Costing System In The Arab Company For Detergent Chemicals (Linear Alkyl Benzene Factory - Beji)

اسم المؤلف: معاد خلف ابراهيم الجنابـي
اسم المشرف: خالد غازي عبود التمي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: الموصل
الصفحات الاولى:
المستخلص: تعد محاسبة التكاليف احد اهم فروع المحاسبة استخداما في الشركات الصناعية وذلك للاهداف التي تسعى محاسبة التكاليف الى تحقيقها والمتمثلة باهداف قياس تكاليف الانتاج وتوفير المعلومات التكاليفية اللازمة للتخطيط والرقابة واتخاذ القرار. فقد كانت محاسبة التكاليف لو | Cost accounting is considered one of the most important branches of accounting used in the industrial companies because of the aims that costs accounting try hard to achieve. These aims are accounting production costs, providing cost information required for planning, control and decision making. Cost accounting, if compared with financial accounting, has been developing quickly with the events and conditions surrounded and responding to the new demands of information that produce. Technical revolution had a deep impact upon the development of cost accounting with respect to the aims, systems, styles, means and samples that use cost information. Additionally, developing of industrial companies, in which the manufacturing work performed, depending on developed devices and machines - electronically controlled by using flexible and integrated manufacturing systems - , was the most important reason of developing, spreading and importance increasing of cost accounting. This is because aims of cost accounting meet with the basic aims of those companies. The aims are to access precisely to the costs of their products under the complexity of productive work and the great technological and informatics development. For developing and importance increasing of cost accounting accompanies with the great revolution in manufacturing, industrial companies inside the industrial sector are not of one industrial activity but there are many activities within the industrial sector. So, cost accounting must give cost information required by those companies. Thus, giving information suitable to the nature of companies’ activity means that there is cost system of industrial companies suitable to the nature of activity of every company and considerations of production in such companies. This must take into consideration that cost accounting in the industrial companies does not ignore the importance of cost accounting in the service companies or establishments. For industrial chemistry is one of chemistry branches, petrochemical industries are considered the most important branch of industrial chemistry. Industrial companies that manufacture chemical materials and detergents are not different from the other industrial companies working in the industrial sector respecting the importance of cost accounting. Those companies give great attention to cost accounting according to the input importance of the activity of such companies. Petrol or one of its derivatives is the base of such type of industries. For petrol is the base of petrochemical industries, that industry has great importance with respect to the activity of companies working in this field. Importance of activity of those companies can be determined by the following : 1. According to the nature of company inputs of that industry represented by petrol (or one of its derivatives), importance of petrol and increasing in costs of petrol extraction.2. According to company outputs that of chemical nature whose importance greatly increased because outputs of this industry are increasingly used as inputs in other industries. Arab Company for Detergent Chemicals is one of edifices of detergent chemicals industry in the Arab region. Company represented the problem, hypothesis and importance of research through studying cost system in the company, determining aspects of deficiency and defects and providing solutions and suggestions through developing the methods of cost accounting in the company in one chapter of this rsearch. This research is divided into three chapters : Chapter One clarifies the effect of recent manufacturing environment upon the basic elements of costs accounting systems in the industrial companies through the following three sections : The First Section deals with the basic elements of costs accounting systemsin the industrial companies, whereas The Second Section clarifies the technical development and the recent manufacturing environment. Section Three clarifies the effect of recent manufacturing environment upon the basic elements of costs accounting systems. Chapter Two is assigned to study the costs system in the Arab Company for Detergent Chemicals through the following three sections : The First Section includes a brief definition of the Arab Company for Detergent Chemicals. The Second Section explains the reality of costs accounting system in the company. The Third Section shows the account of production costs in the Arab Company for Detergent Chemicals for the forth season of 2005. Chapter Three includes developing the costs accounting system in the company through the following two sections : The First Section deals with developing the basic elements of costs accounting system in the Arab Company for Detergent Chemicals. The Second Section includes the developing of costs accounting reports in the Arab Company for Detergent Chemicals.Lastly, this research includes conclusions and suggestions attained by the researcher through his theoretical and practical study, as well as the recommendations suggested on the basis of conclusions. Study Results : 1. Planning productive power was not accessible because the section (Beji refinery), providing the basic raw material (kerosene) for the company all through the year, can not provide this raw material whenever the company need although there are many tanks of raw material in the company. This is because many reseans related to repeated cessations in the refinery and continuously cutoff in electricity. The refinery as well as the company require many days to re - start if they pass along such conditions. All these reasons affect the costs on the level of one ton and the level of one productive line. 2. Cost system in the company concentrates on the aim of accounting production costs if possible, more than achieving other aims such as providing information required in planning, control and decision making. 3. The ratio between cost of raw material and total cost is approximately 75%. It is great ratio in comparison with total cost. This proves the obvious and great influence of raw material cost upon the production of one ton of the aimed products. 4. The evidence of costs centers suggested by the cost system of company has many aspects of deficiency and defects. Cost system in this company does not include an evidence of cost elements and document group, nor evidence of units of cost account.

النمو الاقتصادي والعوامل المؤثرة فيه : دراسة تطبيقية مقارنة للفترة (1990 - 2002) == Economic Growth and its Determinants : An Empirical Comparative Study for the Period (1990 - 2002)

اسم المؤلف: نزار صديق الياس القهوجي
اسم المشرف: اثيل عبد الجبار شيت الجومرد
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة الموصل
اللغة: العربية
مكان الجامعة: الموصل
الصفحات الاولى:

منظمة التجارة العالمية واثرها في مستقبل الاقتصاد العربي

اسم المؤلف: صباح عبد الرسول التميمي
اسم المشرف: خليل ابراهيم احمد العزاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: الدراسات المستقبلية
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
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