البحث — المستودع الرقمي العراقي

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تطوير مدخل متكامل لتخصيص التكاليف غير المباشرة في الشركات الصناعية المتعددة المنتجات : دراسة تطبيقية في الشركة العامة للصناعات الجلدية

اسم المؤلف: عبد الكريم عبد الرحيم علي الربيعي

الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة

اسم المشرف: هاشم علي هاشم الموسوي

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

اللغة: العربية

السنة: 2004

مكان الجامعة: البصرة

الصفحات الاولى:

امكانية تطبيق نظام المراجعة الادارية : دراسة ميدانية في الشركات العامة للصناعات الكيمياوية في محافظة البصرة Ability To Applicate The Managerial Review System A Field Study In The General Companies of Chemical Industries In Governorate of Basrah

اسم المؤلف: عبد الرحمن عبد الله عبد الرحمن

الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم ادارة الاعمال

اسم المشرف: مسلم علاوي شبلي السعد

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: ادارة اعمال

الدرجة: ماجستير

اللغة: العربية

السنة: 2004

مكان الجامعة: البصرة

الصفحات الاولى:

عوامل النجاح الحرجة واثرها في الاداء الاستراتيجي بمنظور ادارة الجودة الشاملة : دراسة تحليلية لاراء عينة في قطاع الصناعة المصرفية الخاص في العراق The Effect of Critical Success Factors On Strategic Performance From The Perspective of Total Quality Management Philosophy Analytical Study In The Private Banking Services Industry In Iraq

اسم المؤلف: عبد السلام ابراهيم عبيد

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم ادارة الاعمال

اسم المشرف: زكريا مطلك خضر الدوري

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: ادارة اعمال

الدرجة: دكتوراه

اللغة: العربية

السنة: 2004

مكان الجامعة: بغداد

المستخلص: شهدت السنوات الاخيرة نموا دراماتيكيا في صناعة الخدمات وتحديدا صناعة الخدمات المصرفية، في ظل تحولات جذرية متسارعة لعصر الاقتصاديات الافتراضية اذ تتراجع مزايا الكلفة وندرة الموارد امام الابداع والتفوق والتمايز. وتعد الصناعة المصرفية مفتاح التحول الى اقتصا | Recent years have witnessed a dramatic development in services industry specifically the banking services industry under the a aspices of accelerated radical changes of the virtual economics age. In this age the cost advantages and the scarcity of resources retreat against innovation, superiority and distinction. The banking industry is considered the key of transformation to the knowledge economics. It is facing, as other sectors of economy, many competitive challenges, chief among which may be the total liberation of the bank financial services, results of the information revolution, the attempts to globilize economics in away leads to remove boundaries, the overlap of interests and the competitive conflict. Establishing on what has been mentioned and due to the strategic role played by private sector banks through in the activation of the movement of investment and development in Iraq and because of the restricted areas of competition according to the scale economics, the study aimed at adapting the philosophy of (TQM) of the private banking services sector after the unique successes achieved by many world banks through implying philosophy as a competive weapon and a profit strategy and continuity in business environment.The study aims at treating the philosophy of (TQM) through a strategic perspective which accomplishes integrity among the frameworks and the operational requirements and the strategic content of philosophy as a strategy for superiority and pioneering in market beginning from the strategic analysis for the (CSF) relating to the dimensions of industry environment and the factors relating the strategic capabilities as forces of impediment or support to carry out the priorities of continuous improvement in the quality of services and the banking operations concerning design, application and performance. It eventually analyse the effect of (TQM) philosophy priorities on improving the strategic performance industry in connection with its competitive, operational and financial dimensions.This study adopted conceptual and objective criteria to collect data; the objective criteria have been devoted to study the indicators of the strategic performance, whereas the conceptual criteria included two questionnaire tools, the first of them was prepared for managers according to dicimal meter and the second for customers according to the five sides likert meter. The two tools have been prepared in the light of former studies, and then distributed to all bank’s managers and some branch banks managers. The customers questionnaire tools were distributed to a random specimen out of the industry bans customers from August through November - 2002. The data were analyzed descriptively where the linking hypotheses were tested by Spearman Rank Correlation method and the effect hypothesis were examined by simple - stepwise multiple Regression methods - virtually Kruskal wallis test was employed to verify discrepancies and differences among the independent and dependent variables the study includes seven chapters , the first one deals with methodology. The second , third and fourth chapters are devoted to discuss frameworks and theoretical information of the (TQM) philosophy. But , the fifth , sixth and the seventh chapters explicate the applied aspect of the study as well as the data analysis results. The study results have proves that there are real gaps in the accomplishment of the (TQM) priorities in banking operations and sevices , chief among which were the virtual performance of the banking services in view of industry for the realized quality of service from the customer’s point of view , then other two subsequent gaps were the gap of to be correspondent with and the design gap relating their used dimensions in the study. The results also showed the achievement of several study hypotheses or the acceptance of null , hypotheses concerning the connection and influence of the (CSF) which relate the industry environment dimensions with the priorities of (TQM) represented in the constant improvement of the correspondence quality by the significance of assurance and empathy dimensions , and virtually the continuous development of the virtual performance quality and the banking operations. The bargaining force factors of buyers and the density of present and expected competition are the most supporting factors to the industry responsiveness to the Priorities of the continuous improvement. Moreover many (CSF) which relate the strategic abilities achieved a virtual responsiveness to the priorities of the continuous improvement , chief among which were the human , technical , operational and Knowledge abilities. The results showed that the (TQM) philosophy had achieved an essential supports to the strategic performance of the industry , this fact has appeared clearly in the field of competitive performance represented in improving the customers’ satisfaction and improving the competitive position of industry and the operational and financially performance. The study has arrived to some recommendations the most important of them are : it is necessary that the private sector banks adopt the (TQM) as a strategy of survival and profit in market through practical and studied plans and programs to raise the level of the quality of bank services and operations. it also aims at seriously decreasing the quality gaps if it was to confront the forthcoming competitive challenges in the iraqi market starting from increasing the operations of the strategic analysis to the industry environment , the competitors trends , developing the information concerning the customers and his expectations and then translating these expectations accurately in characteristics and criteria of the banking performance. Moreover , the development of the marketing , conceptual and technical abilities is considered through increasing the interacting marketing programs , diversifying the marketing bland , employing advanced methods in communications and exchanging information. Finally , it is necessary to think about building strategic fusion’s or alliances among the industry banks to promote promote their competitive power in adopting the option of superiority through the quality of the banking services and operations.

الصفحات الاولى:

تقويم اثار برامج التصحيح الاقتصادي في المملكة المغربية

اسم المؤلف: عبد الجبار هاني عبد الجبار السامرائي

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد

اسم المشرف: علي عبد محمد سعيد الراوي

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: الاقتصاد

الدرجة: ماجستير

اللغة: العربية

السنة: 2004

مكان الجامعة: بغداد

الصفحات الاولى:

استخدام نظام ال (ABC) في تخصيص وتوزيع التكاليف التسويقية وترشيد قرارات التسعير : دراسة تطبيقية في الشركة العامة لتوزيع المنتجات النفطية الوسطى Using ABC System For Assigning And Allocating Marketing Costs And Directing Pricing Decisions An Applied Study In Oil Products Distribution Company (State Co.) /The Middle

اسم المؤلف: صلاح هادي محمد الخالدي

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اسم المشرف: فائز نعيم يوسف

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

اللغة: العربية

السنة: 2004

مكان الجامعة: بغداد

المستخلص: يعد نظام الـ ABC من احدث نظم التكاليف في الوقت الحاضر واكثرها دقة في تحديد تكاليف المنتجات، وبذلك يتطرق هذا البحث الى اهمية وضرورة استخدام نظام الـ ABC في تخصيص التكاليف التسويقية لغرض ترشيد القرارات الادارية المهمة مثل قرارات التسعير. اذ ان زيادة التكا | ABC system is considered the most modern and accurate system in determining products costs at present time. So this research deals with the importance and necessity of using ABC system in assigning marketing costs to direct the significant managerial decisions such as pricing decisions. The increase in marketing costs have increased their importance, and this requires to assign them to products in making pricing decisions, and not only assign production costs; as the traditional systems information have become misleading & confused, and the management can’t depend on them in making the significant decisions such as pricing decisions and products profitability valuation decisions.In addition to that the allocation of marketing costs to cost objectives (product, customer) must be done in a logical accurate way to get the most accurate costs of products, and to support the management with the more objective information. Hence, ABC system is used to assign those costs and this study aims to show the possibility of using ABC system in assigning marketing costs and the importance of that in directing pricing decisions.This research consists of four chapters; the first one in title “marketing costs and pricing decisions” includes three parts. The first one contains the concept of marketing and marketing costs, their characteristics, and importance at present time. The second one deals with the main purposes of classifying costs. Whereas the third part includes one of the previous purposes which is making managerial decisions represented in pricing decisions, it contains pricing concepts, its importance, objectives, and the essential methods of pricing, with advantage and disadvantage of each method.The second chapter in title “The concept and importance of ABC system and its designing steps”, deals with ABC system in two parts. The first one includes ABC system concept, the reasons of its emergence, the philosophy of ABC system, the essential indicators dependent in applying this system, and the benefits achieved of applying it. The second one shows the essential steps of designing ABC system in marketing companies and the role of this system in directing pricing decisions. The third chapter represent the practical part of this research which titled “Applying ABC system in Oil Products Distribution Company (State Co.) / The Middle”. This chapter contains four parts , the first one includes a historical and acknowledging summary about the company, the sample of this research (Oil Products Distribution Company (State Co.) / The Middle) , the second one shows the steps of applying ABC system in that company. The third one is about operating ABC system in the company to determine the products costs, and how much it is important in directing pricing decisions. Whereas the fourth one includes the determinations of mechanism dependent in pricing products for the distributing company, and determining the suggestive prices by depending on cost informations that provided the ABC system.Finally the fourth chapter which is “ The conclusions and recommendations”. It is of two parts, the first one is about the conclusions, and the second one is about the recommendations

الصفحات الاولى:

التقييم الاقتصادي - المالي للشركة العامة لصناعة البطاريات للمدة (1992 - 2002) Economic - Financial Evaluation of The General Establishment of Batteries Industry For The Period (1992 - 2002)

اسم المؤلف: صفوان محمد شوقي حسام الدين البكري

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد

اسم المشرف: هاشم علوان السامرائي

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: الاقتصاد

الدرجة: ماجستير

اللغة: العربية

السنة: 2004

مكان الجامعة: بغداد

المستخلص: تعد عملية التقييم الاقتصادي - المالي احد المراحل المهمة التي يمر بها المشروع للارتقاء بمستوى كفاءة اداءه. اذ يتم من خلال هذه العملية مساعدة متخذي القرار لتحديد البديل الافضل، الذي يحقق اكبر ربحية من بين الاستثمارات المتعددة. وان الحاجة لعملية التقييم | Economic evaluation is considered as one of the important stages to towards reaching efficiency. By this evaluation decision’s makers can decide alternatives for their investments, which make them most lucrative. Also, economic evaluation stems from the fact that economic resources that are invested in projects are scarce. The hypothesis of this research is that the general establishment of the batteries industry suffers from low efficiency of performance, and therefore the goal is to alleviate such inefficiency.The chemical industry sector is consider an important economic sector in the national economy, because of its high contribution to national income formation, and plays an important role in economic development.The products of the general establishment are considered important goods because they include (21) products. Therefore, the title of this research became ‘economic - financial evaluation of the establishment of batteries industry (1992 - 2002)’.The application of several suitable economic evaluation criteria was used. Future plan for the establishment for the period (2005 - 2014) was built by the use of economic feasibility schedule and then this schedule has been tested by sensitivity analysis. This study covered four chapters. The first one the actual performance of the chemical sector and batteries industry in Iraq through the development of some economic - financial indicators for the period (1992 - 2002). The second one introduced the theoretical framework of the study with different economic evaluation criteria, which were used in the study. Also, the relative importance of this company in comparison to the chemical industry sector was shown.The third chapter dealt with the same application of economic criteria mentioned in the theoretical framework.for the period (1992 - 2002) using the actual data mentioned in the first chapter.The fourth chapter introduced the future plan for the period (2005 - 2014) by the use of economic feasibility schedule, with sensitivity analysis for the establishment.Finally, several conclusions and recommendations were mentioned about the establishment.

الصفحات الاولى:

صناعة الغاز الطبيعي في العراق : الواقع وافاق المستقبل Natural Gas Industry In Iraq The Fact And Future Horizons

اسم المؤلف: شكر محمود جاسم

الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم الاقتصاد

اسم المشرف: عباس جبار الشرع

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: الاقتصاد

الدرجة: ماجستير

اللغة: العربية

السنة: 2004

مكان الجامعة: البصرة

الصفحات الاولى:

استخدام اسلوب التكاليف على اساس الانشطة ABC في قياس تكلفة الخدمة الصحية : دراسة نظرية وتطبيقية في مستشفى الجراحات التخصصية The Use of Activity Based Costing ABC Approach In Measuring Cost A Teoretical & Appling Study In Hospital of Speciaist Surgeries

اسم المؤلف: سحر طلال ابراهيم

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اسم المشرف: فائز نعيم يوسف

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

اللغة: العربية

السنة: 2004

مكان الجامعة: بغداد

الصفحات الاولى:

مقارنة الاساليب المستخدمة في تحديد عدد المركبات الرئيسة مع جانب تطبيقي The Comparison of Methods Used In Determining The Principal Components Number With An Applied Aspect

اسم المؤلف: زينة ياوز عبد القادر

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم الاحصاء

اسم المشرف: دجلة ابراهيم مهدي العزاوي

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: الاحصاء

الدرجة: ماجستير

اللغة: العربية

السنة: 2004

مكان الجامعة: بغداد

الصفحات الاولى:

دور تنقيب البيانات Data Mining في زيارة اداء المنظمة : دراسة تحليلية في المصرف الصناعي

اسم المؤلف: داليا عبد الحسين احمد الجرجفجي

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم ادارة الاعمال

اسم المشرف: زكريا مطلك خضر الدوري

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: ادارة اعمال

الدرجة: ماجستير

اللغة: العربية

السنة: 2004

مكان الجامعة: بغداد

الصفحات الاولى:

مقارنة اساليب بيز مع طرائق اخرى لتقدير منحنى الانحدار اللامعلمي A Comparison of Bayesian Approaches With Other Methods For Estimating Nonparametric Regression Curve

اسم المؤلف: خلود يوسف خمو يوسف

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم الاحصاء

اسم المشرف: ظافر حسين رشيد النجار

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: الاحصاء

الدرجة: دكتوراه

اللغة: العربية

السنة: 2004

مكان الجامعة: بغداد

المستخلص: لقد شهدت طرائق الانحدار اللامعلمي اهتماما ملحوظا في السنوات الاخيرة كان السبب في ذلك هو ان التفكير المعلمي الصرف المستخدم في تقدير منحنى الانحدار لا يتوافق مع المرونة في تحليل البيانات.ومع التطور المنجز في اجهزة الحواسيب من الناحية المادية وكذلك انجاز | In recent years, too many considerations have been given for the Nonparametric Regression methods. This is for the reason that the concept of pure parametric; used for the estimation of Regression curve, does not cope well with the flexibility needed for data analysis.With the progress made in computer machines, in terms of economy and running performance, it has become possible to develop many of Nonparametric Regression methods theoretically. Though many of these are still under perfection, and facing a number of problems.Hence we see the importance of focusing on methods related to smoothing of Nonparametric Regression functions. This is for the purpose of producing the best methods convenient for various models. And for the Distribution Random error, in its two cases; Normal and Contaminated. Thus, the most important purpose of the research, is to find what the studies so far, have offered in the field of Nonparametric Regression. Also to find alternative or modified methods; which are reliable for the treatment of conditions of failure regarding the methods in use, as well as to alleviate the complexity of some methods, especially those related to Bayesian procedures.One of the most outstanding aims of the research focuses on the study of Nonparametric Regression using Bayesian variable selection. This suggests a modified technique to be reliable and of less complexity than the original one.Amongst the other research intentions, when data are contaminated with outliers, is to explore the Robust Nonparametric Regression, using Bayesian variable selection method. Also to suggest a modified Bayesian method; resistant to outliers, and of less complexity than before transformation. As well as offering suggested methods for Robust Nonparametric Regression. This is of the feature of having less sensitivity towards outliers and reliable in comparison to very few techniques supplied with robustness, as the Bayesian approach.A simulation model has been performed with different distributions, for the random error and for a number of models.To verify the performance of such methods, many criteria have been carried out.To satisfy the purpose of this research, the study has been divided into five chapters. Chapter I consists of an introduction, the problem under research, its importance and purposes. It also covers a literature survey. Chapter II covers methods for smoothing Nonparametric Regression. While chapter III is devoted for Nonparametric Regression and Robust Nonparametric Regression using Bayesian variable selection method. Also in this chapter are details of the suggested methods. Then chapter IV implements the experimental part of the study. Finally chapter V comprises the conclusions and suggestions that the research has recommended. As well as the future studies, which have been proposed regarding this research.

الصفحات الاولى:

افضل طرائق المعاينة في تقدير اعداد النخيل في محافظة البصرة Optimum Sampling To Estimate Date Palm In Basrah Governorate

اسم المؤلف: حنان سعيد مالك الراوي

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم الاحصاء

اسم المشرف: رفعت لازم مشعل الخميسي عدنان شهاب حمد

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: الاحصاء

الدرجة: ماجستير

اللغة: العربية

السنة: 2004

مكان الجامعة: بغداد

المستخلص: مما لاشك فيه ان لكل اسلوب من اساليب المعاينة مزايا ومبررات في استخدامه، وغالبا ماترتبط عملية اختيار اسلوب المعاينة بجانبين اساسيين، اولهما معيار التجانس بين المفردات سواء على المستوى الكلي ام على مستوى اجزاء(او مجاميع) من المجتمع، وثانيهما الامكانات المتا | There is no doubt that each technique of sampling techniques has advantages and reason for using it, and mostly the correlation of choosing sampling technique with a essential two sides, first of them is the standard of homogenous between units as for all population, and the second one is the abilities that are available to fulfills survey. And in using Stratified Random Sampling Technique in evaluating the suitable population to apply an important role to get a high efficiency estimator to compare with other Sampling design. As the target of this searching is to get the best ways that increase the accurate estimation of the Date Palms number in Basrah governorate and in using different kind of sampling estimator, the comparison has been done between the mean variance of Simple Random Sampling and the mean variance of the Stratified Random Sampling, and it is clear in the comparative results hat using Stratified Random Sampling give the best estimation. The determination of strata boundaries (strata formation) have interested role in obtaining efficient estimators, several strategies of strata formation were constructed, it is proved that the approximated frequency strategy at ?= ½ is the most efficient, researchers discussed developing this strategy through using different values of (?), or different sample allocations. In this searching three approximately frequency had been applied , and to divide the population into strata and point out the optimum limit strata, and the sample allocation has been determined by using Neyman distribution. And it is clear in the result that using the approximated frequency is the nearest and efficient to estimate the Date Palms number in Basrah governorate, by counting the Stratification mean variance and the stratification mean for the three approximated frequency. And the reason to know wither the Stratified Random Sampling is efficient and better than the Simple Random Sampling in evaluating the Date Palms number the experiment of the hypothesis between two population has been used, the results of that experiment show the difference between the two means that lead to reject the Null hypothesis and to accept the Alternative hypothesis, according to this the search recommended to use the Stratified Random Sampling according to the new divided stratification by using frequency, taking into consideration using Neyman distribution o determine sample size and sample allocation

الصفحات الاولى:

تحليل وقياس ظاهرة العجز المزدوج في مصر وتونس والمغرب للمدة 1975 - 2000 Analysis And Measurement The Twin Deficiit Phenomenon Iin Egypt,, Tunisia And Moroco For The Period ((1975 - - 2000))

اسم المؤلف: حلمي ابراهيم منشد

الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم الاقتصاد

اسم المشرف: عباس جبار الشرع

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: الاقتصاد

الدرجة: دكتوراه

اللغة: العربية

السنة: 2004

مكان الجامعة: البصرة

الصفحات الاولى:

طرائق تقدير عدد مرات الفشل في الانظمة القابلة للاصلاح

اسم المؤلف: ثائر فيصل شاهر

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم الاحصاء

اسم المشرف: عبد المجيد حمزة الناصر

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: الاحصاء

الدرجة: دكتوراه

اللغة: العربية

السنة: 2004

مكان الجامعة: بغداد

الصفحات الاولى:

تصميم نظام كمدخل استراتيجي لتطبيقات الحكومة الالكترونية : دراسة حالة في مديرية التسجيل العقاري - البياع Designing A System For Applying Electronic Governmen A Strategic Approch

اسم المؤلف: بيداء ستار لفتة البياتي

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم ادارة الاعمال

اسم المشرف: صباح مجيد سعيد النجار عبد الرحمن حامد الحسيني

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: ادارة اعمال

الدرجة: دكتوراه

اللغة: العربية

السنة: 2004

مكان الجامعة: بغداد

المستخلص: يحظى موضوع الحكومة الالكترونية باهتمام كبير من مختلف المنظمات في الدول المتقدمة والنامية على حد سواء، وذلك لاهميته في مجال تقديم الخدمات الى كل من قطاع الاعمال، والمواطنين، وما بين الدوائر الحكومية نفسها، وعليه يهدف هذا البحث الى تصميم نظام ليكون مدخلا ا | This search was aimed to design A system in order to Applying electronic government A strategic Approch in which the researched orgainaization (Directorate of Real - Estate Registration / Al - Bayaa) to enter in its apply. The case was accounted to process the search, interview, vission, and field visits were made to the searched orginazation and the organizations related to it, and also depend on the special records and documents to collect the data wanted to observe the traditional reality of the system and the work patter (proceduure) followed currently, according to that we made use of checking list as a loot to collect the data and information, and using the percentage and the median as statistic styles to analyze these data, and also to define the extent of (range of) applying the electronic government strategy in it.The propsed system was designed by using the managing data base system (Oracle) (81,I) and it’s programs were written in the structured Query language (SQL) , and the reason behind using this developed system, was it represents one of the best systems to managing, high - level data base, specialized in managing the network or the related computers among the organization, in addition to what it offers of facilities in exchaging the information and documents and providing the services, because it had high abilities which allow it to be accurate in handling the data and the easyness in reaching it.The choice was focused on one of the landed procedures which were process of selling the land parts as a sample for the search, because it reaches the highest percentage out of the done landed deals for the period of (1 - 1 - 2002) to (31 - 12 - 2002) which represents (33%) from total.The search have come to some conclusions : the application of the searched organization to the electronic government strategy and through the usage of data bases management system (Oracle), will help in achiving the customer( Citizen) satisfaction through the reached time taken to complete the after it was consuming long period could reach to three months, and that was due to the system ability to store the information and data in quality and quantity and in an organized order, also not having rapid processes in collecting, entring and handling these data.

الصفحات الاولى:

اعتماد محاسبة الانتاجية وفائض الانتاجية مدخلا متكاملا لقياس التغيرات في الارباح لغرض تقييم اداء الشركات الصناعية : دراسة تطبيقية في الشركة العامة للصناعات البتروكيميائية Dependency of Productivity Accounting And Productivity Surplus As Integrated Approach To Measure The Changes In Profits To Evaluate The Performance of Industrial Companies Applied Study On The State Company For Petrochemical Industry

اسم المؤلف: اياد شاكر سلطان

الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة

اسم المشرف: هاشم علي هاشم الموسوي

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

اللغة: العربية

السنة: 2004

مكان الجامعة: البصرة

الصفحات الاولى:

استخدام توزيعي بيتا والاسي في تقدير معالمات انموذج الانحدار الخطي Use of Beta & Exponential Distributions To Estimate The Parameters of The Linear Regression Model

اسم المؤلف: اسامة محمد جاسم القصاب

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم الاحصاء

اسم المشرف: اموري هادي كاظم الحسناوي

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: الاحصاء

الدرجة: دكتوراه

اللغة: العربية

السنة: 2004

مكان الجامعة: بغداد

المستخلص: تبقى عملية التقدير لمعلمات انموذج الانحدار من المواضيع المهمة رغم كثرة ما كتب عنها من خلال البحوث والدراسات وهذه الدراسات تختلف باختلاف الاساليب المتبعة في عملية التقدير سواء كان هذا الاسلوب تقليدي او بيزي او تبعا للتوزيعات التي يتم توظيفها في عملية التق | the process of estimating the parameters of regression model , is still still one of the important subjects despite of the large number of papers and studies written in this subject , these studies are differ in techniques followed in the process of estimation , whether they are classic or baysian , or according to the distributions applied in the estimation , and which are available about some of the parameters of regression model.In this thesis , two different distributions are applied ( Beta , Exponential )in estimating different sample sizes and then making a comparison among the classic estimation techniques represented by (OLS) method , and the method of applying one distribution or two (u.d) , and the baysian methods by providing the distributions themselves.By using the simulation technique , results has been obtained to provide the researcher with the image to clarify the best method in the estimation technique.This thesis come in four chapters : The first chapter contains the introduction and the background of the subject.The second chapter contains the theoretical basis of the estimation methods, when one or two distribution are applied in estimation technique whether is the classic or baysian method, it also contains all that related to derivation process to obtains the estimation style.The third chapter contains , a display of the practical side and also a display of the results of the simulation process used to reach to the best techniques of estimation.Finally, the forth chapter contains the conclusions and recommendation as well as future studies.

الصفحات الاولى:

تسويق الخدمات المحاسبية. فحصها وتقويمها في المكاتب المحاسبية القانونية : دراسة حالة عن مجموعة طلال ابو غزالة - الاردن The Marketing of Accounting Services Checking Evaluating In Law Accounting Offices (Case Study) In Group of Talal Abu - Gazala (Jordan)

اسم المؤلف: احمد احمد احمد الرحومي

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم ادارة الاعمال

اسم المشرف: ثامر ياسر البكري

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: ادارة اعمال

الدرجة: دكتوراه

اللغة: العربية

السنة: 2004

مكان الجامعة: بغداد

المستخلص: اصبحت الخدمات اليوم باشكالها المختلفة والمتنوعة ونموها المتسارع تشكل الجزء الاكبر في اشباع حاجات ورغبات المنظمات والافراد على حد سواء، ومنها الخدمات المحاسبية التي تقدمها الشركات والمكاتب المحاسبية القانونية. بما تتصف به من خصائص وتنوع مثل خدمات التدقيق و| The services in various and different types and hurrying development be formed the biggest part in fulfill the needs and desires of organizations and individuals, such as accounting services which are submitted by law and accounting companies and offices in what have from service of checking with following up services, also the administrative and industrial consultations and informational techniques and others… etc, also become a great importance for continuous and stability works environment, this importance need to marketing these services, by actioninng marketing activities and their different tools of producer, pricing, distribution, spreading … etc. to show the importance of accounting and its effect on economic and social level. The study declared for specialists in this vital important accounting sector, that the companies and accounting offices in great number of advanced countries, become marketing procedures with its sides and activities are of daily works, and it’s obligated on Arabic accounting companies and offices to overcome these imposed difficulties and obstacles towards work by concepts and marketing procedures because what have from active and positive effects ways in support accounting companies and offices.In fact, these concepts and marketing dimensions were represented a main problems in past, which the research tried to distinguished their importance features for the benefit of specialists and professionals together, especially in Yamanian and Iraqi environment, and generally in Arabic environment by the study of researcher on (Talal Abu Gazala Law Accountant in Jordan), after elected it by Association of Jordanian Accounting because its good reputation and high position in accounting marketing, in addition, of wide abilities so it submitted various accounting services for wide classes of peoples of customers by net of branches cover about all main countries in Arab Land. This study contained six chapters.Chapter One : including the basic background of services in its first section and economic importance in section two, to distinguishing services importance and its development and advance procedures, and today formed high rate of economic activity outcome and great contribution in total national production.Chapter Two : section one showed the basic concepts of accounting marketing services, second section dealt with philosophical frame in its various dimensions, and they are really the basic strong rules to build effective activity marketing, it is the point for accounting companies to achieve their future ambitions.Chapter Three : including the elements of the mix of accounting marketing services in its two parts traditional and additional, containing in first and second section sequencely, these element represented the most important tools of marketing activity, which enable companies and accounting offices to build strong base of relations with customers and develop the image and position in society classes. These elements represented the most important tools of marketing activity which enable companies and accounting offices to built strong base of relations with customers and improve the image and position in society.Chapter Four : Concentrated on research’s procedure which contains on the problem of the study and the importance role of marketing activity containing accounting companies, research targets and them means of data collecting with its determiners by the procedure of study the state. Part Two : dealt with the studies of former references which reflected various marketing activities.Chapter Five : Is analysis for the reality of application accounting rules and the elements of marketing mixture of accounting services in group by three sections first one is descriptive the reality of group and its submitted activities, which reflected the variety and numbering the accounting activities and implementing fields, section two concentrated on amendment the accounting rules of marketing accounting services, which is know by its results that a group achieved great successes. Part three : dealt with the lists of checking of elements the marketing mixture, which can from its results clear that the group direct towards building active marketing opposite of what existence in accounting companies and offices which are still far away from this field.Six and Last Chapter : contained the most important conclusions in section one, but in section two included the practical and future recommendations.

الصفحات الاولى:

الذكاء الشعوري وعلاقته ببعض متغيرات القيادة الادارية : دراسة تحليلية Emotional Intelligence And The Relationship With Some Variables of Managerial Leadership (Analytical Study)

اسم المؤلف: ابراهيم خليل ابراهيم الطائي

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم ادارة الاعمال

اسم المشرف: سعد العنزي

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: ادارة اعمال

الدرجة: ماجستير

اللغة: العربية

السنة: 2004

مكان الجامعة: بغداد

المستخلص: تتناول هذه الدراسة الميدانية تقييم مستوى الذكاء الشعوري للقادة الاداريين في بعض شركات قطاع الصناعة العراقي، وعلاقته بمجموعة من المتغيرات المتعلقة بهؤلاء القادة، وهي الجوانب الشخصية (الجنس، العمر، الحالة الاجتماعية، التحصيل الدراسي وسنوات الخدمة) والان | This study implies measuring and evaluating level Emotional Intelligence (EI) of leaders and investigate the relationship between (EI) and certain personal variables at the Iraqi public industries sector (Age, Gender, Social Status - single or married - , Education and Work experience), leadership style, and managerial levels. The research used a large data set comprised of (124) leaders of various management levels (Top, middle and first - line) working in public industrial sector in Iraq (State Company of electrical industries & State Company of batteries industry). The purpose of the study was to test certain hypotheses (Three main hypotheses and eight subordinate ones) particularly that one presuming correlation between (EI) and the behavioral style of the leader. Consistent with the significance of (EI) for business firms leadership and due to no previous research has been conducted in respect to this topic, this research would be considered as precedent so that to pave the way for future researches. Data of questionnaires have been statistically calculated and descriptively analyzed by using computer software according to (SPSS) model to estimate Chi - square, Mean, Median, Balanced proportions, Standard Deviation, Spearman Rank Correlation Coefficient and Factor Analysis. The results of the study led to several conclusions, most important of them are : Difference level of (EI) by disparity of Personal traits and leadership style of leaders. Some of the results agreed with the hypotheses, while others did not agree with other pertaining ones, It is highly recommended to consider (EI) upon filling the leadership position at subject firms.

الصفحات الاولى:

التسويق في المنظمات غير الهادفة للربح مع انموذج مقترح : دراسة حالة في جامعة الكوفة Marketing In Organizations of Nonprofit Aims With Symbol Suggestion A Case Study In The University of Kufa

اسم المؤلف: كوثر حميد هاني الموسوي

الجامعة: جامعة الكوفة - كلية الادارة والاقتصاد - قسم ادارة الاعمال

اسم المشرف: ثامر ياسر البكري

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: ادارة اعمال

الدرجة: ماجستير

اللغة: العربية

السنة: 2004

مكان الجامعة: النجف

الصفحات الاولى:

تاثير ستراتيجية تقويم اداء الموارد البشرية في تعزيز الابداع التنظيمي : دراسة ميدانية في الشركة العامة لصناعة الاطارات - بابل

اسم المؤلف: عباس مزعل مشرف السهلاني

الجامعة: جامعة الكوفة - كلية الادارة والاقتصاد - قسم ادارة الاعمال

اسم المشرف: سنان كاظم الموسوي

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: ادارة اعمال

الدرجة: ماجستير

اللغة: العربية

السنة: 2004

مكان الجامعة: النجف

المستخلص: تسعى هذه الدراسة الى قياس اثر ستراتيجية تقويم اداء الموارد البشرية من خلال التحليل الاحصائي لقدرة الافراد العاملين على حل المشاكل وسعة الاتصالات وقدرتهم على التغيرات الجزئية او الكلية ومتمثله بالمتغيرات الاضافية وفقا لمستوى التغير او الاستحداثات الجديدة | The study of this subject receives an extra significance, especially in the industrial sector which is more qualified to be a field for it. This is due to the role played by the human resources in supporting and creating the organizational creativity which encourages one to have a research in it and to enrich it intellectually on the one hand and the need of the Iraqi industrial sector to redirect its routes through utilizing its potentials and its H.R on the other hand. The Iraqi industrial organization have a lot of H.R which are efficient but it didn’t adopt the modern procedures and methodology suitable for evaluating these capacity and enrich them.So they are badly in need for designing human systems that depend on the mental abilities to create and encourage creativity.According to its procedures, this study included five chapters.The first chapter was dedicated for previous studies and the procedure of the study, its tools and measurements.The second and third chapters contained the theoretical aspect of the study. They emphasized the strategy of H. R. and the concept of performance evaluation, its steps, its measures, and its mistakes, in addition to the aspects of strategic performance.The third chapter falls into 3 sections to illustrate the basic concepts of the organizational innovation, and its theories in addition to the measurement of the innovation and its stages.The forth chapter included the analytical study and presenting the results and examining the primes of the study.As for the findings, recommendations and suggestions, the were included in the fifth chapter of this study.This study has taken into consideration the dependence on scientific bases in the evaluation of H.R. to achieve competition and organizational innovation.

الصفحات الاولى:

معيار اعداد معلمي اللغة العربية في مرحلة الدراسة الابتدائية : بناء وتطبيق A Criterion For Preparing Ara Ic Language Teachers In Primar Stage (Construction And Application)

المصادر:

اسم المؤلف: احمد عبد المحسن كاظم الناصري

الجامعة: جامعة البصرة - كلية التربية الاساسية

الملخص:

اسم المشرف: فيصل مفتن كاظم عياد اسماعيل صالح

الموضوع العام: العلوم التربوية

الموضوع الدقيق: طرائق تدريس اللغة العربية

الدرجة: ماجستير

اللغة: العربية

السنة: 2004

مكان الجامعة: البصرة

الصفحات الاولى:

اثر استخدام طريقة التعلم التعاوني في التحصيل والاستبقاء لدى طلبة كلية التربية الاساسية في مادة العروض The Effect Of Using The Cooperative Learning Method On The Achievement And Retention Of Students Of Ths College Of Basic Education In Prosody Material

المصادر:

اسم المؤلف: نجم عبد الله غالي الموسوي

الجامعة: جامعة البصرة - كلية التربية الاساسية

الملخص:

اسم المشرف: عياد اسماعيل صالح السامرائي عباس عودة شنبور

الموضوع العام: العلوم التربوية

الموضوع الدقيق: طرائق تدريس اللغة العربية

الدرجة: ماجستير

اللغة: العربية

السنة: 2004

مكان الجامعة: البصرة

المستخلص: This study ain1s to find the effect of using of the cooperative learning in achieven1ent and retention for the students of Arabic Department in the College of Basic Education /University of Basrah, in Prosody through the following two hypotheses : - 1 - There is no significant difference under 1 % between average degrees of group experimental who are taught Prosody by the cooperative learning n1ethod and the average degrees for control group who are taught the smne n1aterial by the traditional method.2 - There is no significant difference under 1 o/o between the retention average degrees that the experin1ental group who are taught Prosody 1naterial by cooperative learning 1nethod and the average degrees of retention that the concerned the control group,who are taught the smne material by traditional n1ethod. The present study is restricted to third - stage , Arabic Depart1nent of the College of Basic Education at AL - Basrah University of the first course for the academic year 2003 - 2004 in Prosody.The experimental design which adopted in this study is experimental - control group design. The sample of the study consists of twenty - six students. The chosen sample is divided into two equal groups, the experimental group and the control group which have been equalized in the variables of : age, previous information test, and the department which the students graduate from it in the intern1ediate stage.After that the researcher is selected rm1do1nly group (A) to be experilnental group and the number of students in this group is twelve and another group (B) to be control group and the number of students in this group is fourteen. The experimental group isexposed to the autonomous variable (learning cooperative method) and prevent this variable on control group. The two groups taught the prosody by the teacher of the prosody material in the Arabic Department according to the plan which the researcher puts it (it is special the cooperative learning method) After the resem·cher explained how can use this method inside the classroom.The experiment is began in 1/12/2003. It continuesabout ten weeks. It is finished by performance the achieve1nent test in 15/2/2004. After two weeks the students are exposed to the smne test for n1easuring the retention. At the end the experi1nent, the two groups exposed to the post test for n1easuring the effect dependent variable on the collecting then the retention, then the comparison between them. Thus the achieven1ent test is constructed. It consist of ( 40) items. They are distributed on the knowledge levels of the Blooms classification (reme1nbering,understanding, application, analysis ,structure ,evaluation), the test is exposed to a jury of 1nembers to decide it's face and content validity. Reliability of the test is measured the test re - test method next by using Bearson correction factor it (0.96). Themain results of the study are : I - There is a significant difference between the scores of the experimental group which is taught the prosody by cooperative learning method and the scores of the control group which is taught the prosody by the traditional method.2 - There is a significant difference between middle the scores of the repetition of the experimental and the scores of the control group. In the light of the results, the researcher has reco1n1nended by using the cooperative learning method in teaching the prosodyfor third stage I Arabic Department of the Basic Education College. It is necessary that faculty of the Arabic Departlnent in the Basic Education College to use the cooperative learning ethod in teaching the prosody because it has good features in increasing the students' achievement and preserve them with information and emphasize on training the faculty for using the cooperative learning 1nethod through special courses and programs, and specially the courses at training center in BasrahUniversity. To co1nplete this study the researcher has suggested to do many studies on different stage in Arabic Depart1nent and different materials such pure grammar and rhetoric

الصفحات الاولى:

معيار الوعي البيئي لدى طلبة اقسام الجغرافية في الجامعات العراقية : بناء وتطبيق Ecological Consciouness Creteria Of The Students Of Geography Department Of The Iraqi Universities Construction And Application

المصادر:

اسم المؤلف: فيصل عبد منشد

الجامعة: جامعة البصرة - كلية التربية

الملخص:

اسم المشرف: سعيد جاسم علي الاسدي تحسين فالح مبارك الكيم

الموضوع العام: العلوم التربوية

الموضوع الدقيق: المناهج وطرائق التدريس

الدرجة: دكتوراه

اللغة: العربية

السنة: 2004

مكان الجامعة: البصرة

المستخلص: Environmental studies have gained great interest after a great deal of warning by international organizations. The ecological system is a matrix of integrated interactions within a specific environment.To know the properties of each element in this system is very important to keep the balance of.the ecological system and to rationally deal with these elements to avoid any deterioration.,~ Changing the essence of these elements quantitatively and qualitatively leads to a disturbance of relations between the elements of the system which is called the ecological imbalance.Man has played an important role in making ecological problems which lead to the destruction of the environment that decreases the reproducibility of the earth.The population explosion 1s one main factor behind the environmental deterioration so rapidly.Also, the negative aspects of the industrial revolution and the absence of the environmental planning are good factors. Man was able to manipulate nature for his benefit without paying attention to the severe consequences of this maltreatment. In this case education plays a crucial role to correct human behavior and provide him with the necessary skills. Environmental awareness could be a good course in and out of school. Aims of the studyThe study aims at the following : 1. Constructing an environmental awareness scale in the students of the departments of geography in Iraq.2. Applying this scale on the targeted students.3. Whether or not there are statistically significant difference concerning the scale.4. Whether or not there are significant differences according to the 1 sex factor.5. Whether or not there are significant differences according the subjects achievement.6. Whether or not there are significant differences according to the environment variable. 7. Whether or not there are significant differences according to the college variable.Limitations of the study : The study is limited to the follovving : 1. Department of Geography - colleges of Arts and Education - Universities of Baghdad, Al - Mustansiriya, Basrah, Mosul and Kufa.2. Curriculum related to the environment. sample of : A. Departments of Geography staff in point number 1.B. Fourth year students.C. Post graduate students.4. Academic year 2003 - 2004.Procedure1. The Sample The sample of the study is represented by the fourth - year students, postgraduate students and some professors of the departments of geography - colleges of Education and Arts in five Iraqi universities. This includes 500 students, 24 postgraduatestudents and /4/ staff members. 2. Tools The researcher has adopted two tools : Questionnaire and interview.3. Validity and Reliabilitv The researcher has adopted the techniques of validity and reliability. As far as reliability, the researcher adopted the split group and test, re - test techniques.4. The final Administration After checking validity and reliability, the final administration was conducted on the main sample of the study which includes : 377 fourth - year students, 24 post - graduate students and 85 staff of the dept. of geography to measure their environmental awareness.A link should be found between science and cause.5. Continuation of environmental information supply should be achieved.6. Films and slides on the problems of the environment should te supplied to achieve a link between theory and practice. 7. The principles of environmental education should be set up from primary classes upwards.The researcher has suggested a similar study on high schobl students and a comparative study between this one and similar studies in some other countries. The scale also can be given to higjh school teachers to measure their environmental avvareness

الصفحات الاولى:

تقويم منهج التاريخ العربي الاسلامي للصف الاول في معاهد اعداد المعلمين والمعلمات من وجهة نظر المدرسين والمدرسات

المصادر:

اسم المؤلف: سليمة كاظم حسين الفرطوسي

الجامعة: جامعة البصرة - كلية التربية

الملخص:

اسم المشرف: تحسين فالح مبارك الكيم ابراهيم جدوع محسن

الموضوع العام: العلوم التربوية

الموضوع الدقيق: طرائق تدريس التاريخ

الدرجة: ماجستير

اللغة: العربية

السنة: 2004

مكان الجامعة: البصرة

الصفحات الاولى: