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التنوع الثقافي للموارد البشرية وتاثيره في جودة الخدمة : دراسة استطلاعية لاراء عينة من العاملين في فندق بابل الدولي == The Cultural Diversity of Human Resources & its Impact on the Quality of Services : Exploratory Study To A Sample Opinions From Workers In Babylon International Hotel - Baghdad

اسم المؤلف: محمد مجول شكور البياتي
اسم المشرف: فؤاد حمودي العطار
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: كربلاء
الكلمات الدلالية:
  • التنوع الثقافي
  • الاختلافات الثقافية
  • استقطاب الموارد البشرية
  • جودة الخدمة
  • الميزة التنافسية
  • الزبائن
الصفحات الاولى:
المستخلص: هدفت هذه الدراسة الى تحليل ظاهرة التنوع الثقافي للموارد البشرية وتاثيره في جودة الخدمة، بالاعتماد على مشكلة الدراسة التي تؤكد على مدى ادراك المنظمة لاهمية التنوع الثقافي للموارد البشرية وانعكاسه على تحقيق جودة الخدمة عبر طرح مجموعة من التساؤلات لفقرات متغيرات الدراسة، ولتحقيق اهدافها تم انجاز دراسة استطلاعية على عينة من الموارد البشرية في فندق بابل الدولي، اذ تم اخذ عينة بلغ عدد افرادها 132 شخصا من ثقافات متنوعة وجنسيات متعددة، وتم اعتماد نموذج هوفستد (2001) لابعاد التنوع الثقافي (مسافة السلطة ،تجنب الغموض، الفردية مقابل الجماعية ، الذكورية مقابل الانثوية والتوجه بالوقت) ، فيما اعتمدت الدراسة ستة ابعاد لمتغير جودة الخدمة (الملموسية، الاعتمادية، الاستجابة ، التعاطف، الامان ).واعتمدت الدراسة على الاستبانة ومجموعة من الاساليب الاحصائية منها ( الانحراف المعياري ، معامل الارتباط البسيط، الانحدار البسيط ).اذ توصلت الدراسة الى مجموعة من الاستنتاجات ابرزها وجود علاقة ارتباط وتاثير بين ابعاد التنوع الثقافي للموارد البشرية وابعاد جودة الخدمة، واختتمت الدراسة بمجموعة من التوصيات كان اهما ضرورة اشراك الموارد البشرية في رسم الخطط الاستراتيجية طويلة الامد عن طريق منحهم المزيد من التفويض والصلاحيات في الادارة | The Objective of this Study is to Analyze the Phenomenon of Cultural Diversity of Human Resources and its Impact on the Quality of Services through the study problem that Emphasizes the extent of the Organization's Understanding of the Importance of Cultural Diversity of Human Resources and its Reflection on the Quality of Services by asking a number of Questions to the Variables of study Variables . On a Sample of Human Resources at the Babylon International Hotel . A Sample of 132 People from Different Cultures and Nationalities was Taken . The Hofstede (2001) model was adopted for the dimensions of cultural diversity (distance of authority, avoidance of ambiguity, individual versus collective, masculine vs. feminine and time - shift). The study adopted six dimensions of the quality of service variable (sensitivity, reliability, responsiveness, empathy, safety and efficiency).The study relied on the Questionnaire and a set of Statistical Methods (Standard Deviation, Simple Correlation Coefficient, Simple Regression( The study Concluded with a set of Recommendations, the most Important of which was the existence of a correlation between the Dimensions of the Cultural Diversity of Human Resources and the Quality of Services . The study concluded with a set of Recommendations, namely the need to involve human resources in drawing up long term strategic plans by giving them more Of delegation and powers in the administration

اثر ستراتيجيات ادارة الارباح في تغيير التدرج الائتماني لعينة من المصارف العراقية : دراسة تحليلية للمدة من 2004 الى 2016 == The Effect Of earnings management strategies in Credit rating change Analytical study for the period 2004 - 2016

اسم المؤلف: شيماء هادي نعمة
اسم المشرف: زينب مكي البناء
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: العلوم المصرفية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: كربلاء
الصفحات الاولى:
المستخلص: الهدف من الدراسة تحديد اثر ستراتيجيات ادارة الارباح في التغير في التصنيف الائتماني ومن اجل ذلك , تم اعتماد ستراتيجيات ادارة الارباح بنوعيها (ادارة الارباح المستندة على الانشطة الحقيقية وادارة الارباح على اساس الاستحقاقات ) , كما تم التعبير عن التصنيف الائتماني من خلال النسب المالية .اجريت الدراسة في القطاع المصرفي العراقي حيث تم الحصول على المعلومات المالية اللازمة بنشاط كل مصرف من المصارف عينة الدراسة , بلغ عددها اثنا عشر مصرفا للمدة من 2004 ولنهاية عام 2016 .تم استخدام نسبة الربح السنوي الى اجمالي الارباح خلال سنوات الدراسة , ونسبة الرافعة المالية لقياس التصنيف الائتماني , واختبار الارتباط البسيط , واختبار معنوية الارتباط T , واختبار الانحدار البسيط , واختبار معنوية الانحدار F , ومعامل التحديد R2 لقياس تاثير المتغيرات المستقلة على المتغيرات التابعة , واخيرا تم استخدام البرنامج الاحصائي SPSS 21 .تم التوصل الى مجموعة من الاستنتاجات التي يمكن التعبير عنها بشكل مختصر بانه يوجد تاثير لسلوكيات ادارة الارباح على التغير في التصنيف الائتماني لكل مصرف من المصارف العراقية بشكل منفردا ومجتمعا . بينت نتائج الدراسة ان ممارسات ادارة الارباح من تؤدي الى ازمة ثقة في مهنة المحاسبة والتقارير المالية الصادرة عن المحاسبيين وبالتالي زيادة قدرة ادارة المصارف العراقية على مواجهة المخاطر الائتمانية من خلال ممارسات سليمة والابتعاد عن الممارسات الاحتيالية .واختتمت الدراسة بالعديد من التوصيات المتعلقة بالدراسات الحالية والدراسات المستقبلية بشان المتغيرات الرئيسة لها . كان من التوصيات التي نادت بها الدراسة الفهم الجيد لممارسات ادارة الارباح واهمية النظر بركائز الحوكمة الرشيدة في الشركات وتطبيقها بشكل الزامي . | This study aims to determining the effect of Earnings management strategies on Credit rating changes . And this is executed by depending on Earnings management strategies Both types : the first Accruals - based earnings management (AM) and the second Real earnings management (RM) . As was expressed Credit rating through financial ratios. The study is being conducted in the Iraqi banking sector. The financial information is obtained by each bank of the study sample, analyzed for this purpose, and the sample consists of twelve banks. For the period from 2004 to the end of 2016. To measure the meaningful relationship between the study variables, Annual earnings ratio to total earnings during the years of study , And leverage ratio to measure credit rating , T - test and Simple correlation factor are used. To determine the meaningfulness of the regression equation, the Simple regression analysis and F - test is used, R2 is used to explain the amount of effect the independent variable have on the dependent variable. Finally, use the statistical program SPSS 21.The study reached several conclusions that can be expressed briefly that there is an impact of the behavior of profit management on the changes in the credit rating of each of the Iraqi banks individually and collectively. . The results of the study showed that profit management practices lead to a crisis of confidence in the profession of accounting and financial reports issued by accountants and thus increase the ability of the management of Iraqi banks to cope with credit risks through sound practices and away from fraudulent practices.The study arrived to many recommendations which related with the present study and the future studies on key variables. One of the recommendations advocated by the study was a good understanding of profit management practices and the importance of considering and applying the principles of good corporate governance.

اختيار افضل طريقة اختبار لمشكلة عدم تجانس التباين في نموذج الانحدار المتعدد مع تطبيق عملي == Choosing the best test method for the problem of Heteroscedasticity in a multiple regression model with practical application

اسم المؤلف: رائد اسمر عبد الله
اسم المشرف: عدنان كريم نجم الدين
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: كربلاء
الصفحات الاولى:
المستخلص: يعد هذا البحث محاولة لتسليط الضوء على احدى مشاكل تحليل الانحدار والتي تعد واحدة من الافتراضات الاساسية التي تقوم عليها طريقة المربعات الصغرى الاعتيادية (OLS) , كذلك تعد واحدة من الشروط الاساسية لتحليل التباين. وهي مشكلة عدم تجانس التباين (Heteroscedasticity) , واحيانا يكون من الصعوبة تطبيق هذا الشرط وبالتالي تكون طريقة (OLS) لتقدير معالم نموذج الانحدار الخطي غير مجدية في اعطاء نتائج صحيحة ودقيقة وهذا بسبب وجود هذه المشكلة .اذ كان هدف الرسالة هو اختيار اوتحديد افضل اختبار للكشف عن وجود هذه المشكلة ضمن مجموعة من الاختبارات المعلمية , اذ تم كتابة برنامج بلغة (R) لاجل عمل مقارنة يكون فيها المعيار هو نسبة الكشف الصحيح عن وجود او عدم وجود مشكلة عدم تجانس التباين عن طريقة دراسة محاكاة بالاعتماد على بيانات افتراضية لانموذجين الاول يحتوي على مشكلة عدم تجانس التباين والاخر لايحتوي على المشكلة , اذا تم اعتماد خمس اختبارات هي (كولد فيلد - كوانت , بروش - بيجين - جود فري , وايت, NCV , هاريسون مكابي) .كما اعتمدت الرسالة في الجانب التطبيقي على البيانات الحقيقية, واستعمال الاختبار الافضل الذي تم تحديده للكشف عن وجود المشكلة ثم تقدير انموذج الانحدار استنادا الى وجود المشكلة من عدمها. | This research is considered on attempt to highlight one of the problems of regression, which is one of the basic assumptions underlying ordinary least squares method (OLS). It is considered one of the fundamental conditions of variance analysis, and in many practical applications this hypothesis cannot achieve thus (OLS) to estimate the model of linear regression is use less (not benefited) to give true and accurate, results and this leads to face the problem of (heteroscedasticity). The aim of this thesis is to choose the best parametric test to detect this problem from a group of parametric tests. We wrote an program in (R) language for a comparison in the best of the ratio of the detection true for the presence or absence of a problem through simulation within chapter III has a virtual reality two of the models, the first has a problem of heteroscedasticity the other not contain the problem depending on five tests (Gold field Quant, Prush bejen, White, NCV, Harrison - McCabe). Chapter four contains the Applied side of the study and depending on real data, in this chapter we choose the best test to detect the problem or not, then we estimate the regression model. Conclusions and recommendations are found in the end of the study

توجهات السياسة النقدية في العراق بعد 2003 ودورها في توجيه نافذة بيع العملة والاحتياطيات الدولية == The monetary policy destinations in lraq after2003and its role in the tune of the currency and international reserves

اسم المؤلف: امجد فخري عبيد المعموري
اسم المشرف: كاظم سعد عبد الرضا الاعرجي
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: كربلاء
الصفحات الاولى:
المستخلص: That the transition situation experienced by the economy lraq after 2003, and shift in trends monetary policy newly effect that the central bank on independence based on the law 56 year 2004,lat to the use of modern cash tools and commensueate with the requirements of the market oriented system of the hand and the speciflcity that characterizes the lirq economy in light of the structural imbalance suffered by it as well as the failure of the financial system and banking on the other hand ,monetary authority has adopted a policy of targeting inflation in order to maintain monetary stability in the country were used in order to achieve nominally ,due to the economy and financil fragility and the separation of the real sector from the cash which makes the traditional channels do not meet the impact of monetary policy interest rate is largely ineffective monetary authority used the window to sell the currency to him to control and control the exchange real as well as the provision of foreign currencies sector your of import bridge the lack of GDP (under the system of exchange declared floating system of real exchange is divided into two phases first 2003 - 2009 the two and second floating system 2009 - 2016 fixed exchange rate system) the monetary authority succeeded in using the currency sale window to control the exchange rate and to reduce the exchange gap between the offlcial price end the parallel price and then keep the exchange rate relatively stable for the duration 2003 - 2016 thus stabilizing prices and purchasing power in the economy ,but the success of this tool was at the expense pressing the international reserves the central bank in light of consumer spending the great by the government compared to decrease the revenue oil representing the only source to view the currency foreign which makes the exchange rate in the future is also unable to maintain the stability of prices and reduce inflation ,thus the lraq currency is threatened with collapse but it remains the only effective tool of the monetary authority under the special circumstances experienced by the lraq economy.

الخطاب السياسي في المنظور القراني : دراسة في المناصب الالهية والدنيوية == Political Discourse in The Qur'anic Perspective Study in The Divine And Mundane Positions

اسم المؤلف: عبد الحسين جليل عبد الحسن
اسم المشرف: مكي محي عيدان الكلابي
الموضوع العام: العلوم الاسلامية
السنة: 2018
الموضوع الدقيق: الشريعة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: كربلاء
الصفحات الاولى:
المستخلص: The research titled "The Political Discourse in the Quranic Perspective : A Study in the Divine and Mundane Positions" is a statement of the most important of what can be done for these positions by gaining a political dimension rather than a religious one. However, these positions have the general title. And objective vision does not go away from modern concepts in the political sphere. The research shows that these positions have their political character when they occur in their own system, which is the Islamic system. It has its own system and organization in its own way, which reveals the independent system of Islam. On the other hand, the research reveals the universality of the Holy Quran in dealing with matters of life in its various aspects. It is a bookdealing with the Faculty of Rules and Signatures, Many of life, including economic, political and social, as well as the extension of the Koran Bravd detail through the prophecy, which was an explanation and detailed and thus the policy is from the perspective of the Koran and not foreign to him, and the purpose of what we refer to the summary of the words that positions are full of political implications.
الملخص:
المصادر:

التفسير التحليلي : دراسة في المناهج والاليات : سورة الطلاق انموذجا == Analytical Interpretation Study In Curriculum And Mechanics - Surah Divorce Model

اسم المؤلف: مريم هادي رضا الجعيفري
اسم المشرف: ناهدة جليل عبد الحسن الغالبي
الموضوع العام: العلوم الاسلامية
السنة: 2018
الموضوع الدقيق: العلوم الاسلامية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: كربلاء
الصفحات الاولى:
المستخلص: After the study and research in the folds of interpretive codes and language books and codes of rhetoric and assets, grammar and science of the Koran and thank God first and last thanks to the Almighty was able to find a series of fruits that can be summarized as follows1 - The analytical interpretation is the scriptural route of the Qur'anic text, which is indispensable to any interpreter. Whoever wants to understand the words of God and his will from the Quranic verses must resort to him and follow his footsteps. He provides the interpreter with various means to perform his interpretive mission. Grammar, interpretation, grammar, fundamentals, readings, reasons of descent and others to show the meaning of God Almighty, so opens his mind and increases sailing in minutes minutes words of the Koran, and therefore the analytical interpretation is an important path to its comprehensiveness and validity and the results of interpretation.2 - The research shows that the first roots of analytical interpretation extend to the era of the descent of the Holy Quran and that the Prophet Muhammad (peace be upon him and his family) and the people of his house infallibles (peace be upon them) are the leaders in it as they lead the way in this method of incorporation and food and use, Through the huge legacy that has come to us.3 - It turns out that the analytical interpretation is one of the methods of interpretation of the Koran; because it represents the method of the interpreter and his method of interpretation of the Koran, whether it is a specific part of the sura or a complete surah or the entire Koran, follows the interpreter verses and deals with the study of each word in the text and shows its special significance , And then linked in terms of composition and then linked in terms of Sura in general, and the analytical interpretation is an interpretive trend in the case that this approach represents the general nature of the interpreter or interpretation.4 - There is a close relationship between the method of analytical interpretation and other interpretative approaches; because of the overlap between them is a machine for each approach, which does not come out of the Koranic or mental or linguistic approach and others any explanatory result without analyzing the Koranic verses and get their interpretation, Analytical as well.5 - The analytical interpretation helps to highlight the overall goal of the picture, because it works to interpret it in multiple contexts and each context addresses a particular Qur'anic goal relating to the preceding and beyond goals within the single surah and as a result we get the goal of the whole basis.6 - Obtain the basic goal of the verses of the Koran, which urges the guidance of human beings, and this through an analytical interpretation and derives the interpreter from the reality of the Koran itself, whether analyzed by the verses of faith, law or morality.7 - The analytical interpretation helps to highlight the aesthetic of the Quranic text is a gradual text in its sections any verses, but they are linked with each other, return to the end of the purpose and the purpose of the divine one.., This is contrary to what the characters and skeptics claim to the Quranic text that the text is dismantled, This is not true. The analytical interpretation is the process of interpreting the verses of the Qur'anic text in detail to find out the significance of each part, then linking the wage earners with each other, proving that the Qur'anic text is only one system of knowledge that can not be divided because it finally ends up with one purpose and purpose. 8 - The analytical interpretation opens the mind of the recipient in the spaces of knowledge and transfers it from the limit to the limitless in the receiving process, and this process ranges from the knowledge of the intellectual dimension and the formative dimension to produce the communicative dimension which is the recipient's understanding of the text and its way of understanding.9 - Interpretation is an integral in the analysis, analytical interpretation does not stop this approach, when the interpretation is to depart from the apparent evidence to reach the meaning of the text, and that this departure from the apparent may sometimes occur in sedition or lead to safety, On the other hand, his goal is to reach Murad Allah. He will inevitably study the evidence of this interpretation and analyze it to determine its validity. Therefore, the analytical interpretation is related to the interpretation in that it is a path to the validity of the results of that interpretation.10 - Each interpretation has special mechanisms that do not depart from it. The mechanisms of analytical interpretation are many, such as the linguistic mechanisms. The interpretative analyst does not come out to reveal a particular text without using exchange, eloquence, grammar, etc., as well as the fundamental mechanisms through which he learns the meaning of jurisprudential rulings in terms of sanctity, And the mechanisms of science Quran is the important part in that the interpreter must recognize the reasons for the descent of the verse and the transcriber and copied and readings, etc., all these are the cornerstones of the analytical interpretation can not reveal the intention of God in the Sura only through them.11 - Most of the verses in Surat al - Talaq have legitimate rulings, such as divorce, alimony, alimony, housing, and others, so it is interpreted as an essential necessity, because it highlights the due, haraam, desirable, objectionable, permissive, and other matters.12 - Through the analytical interpretation we can know whether the provisions fixed or changing by tracking the verses and the separation of the nominal sentences from the actual and knowledge of the prevailing than others In the surah of divorce, we find the method of command many places indicate the obligatory and the nominal sentence presence in the Sura, which indicates stability because the provisions of divorce And its related obligations imposed on the absolute and absolute must be achieved and do not change, but fixed as in the necessity of kit and the need for maintenance and others.The most important recommendations recommended by the researcher in this study are : 1. We call on serious research writers to pay attention to and interest in the study of analytical interpretation, because it is the most common and most common method in the context of the explanatory statement of the Qur'anic text.2. We propose to study the verses of faith in the Qur'anic text by employing the method of analytical interpretation that if this approach is employed correctly and if it is put on its optimal path then it will be the best and the most effective method in the statement of the most obvious meaning, rather than the verses of faith. To solve many of the problems that are related to the verses of faith and their interpretation.3. We call for the use of the method of analytical interpretation within the scope of the study of explanatory criticism that the researcher has stood on a number of opinions is not good interpreters what is needed for critical reading and accurate and this task is only entitled to the method of interpretation of the analytical so I call for the use of interpretive criticism in general.4. We recommend the academic staff competent ministries of higher education and education as the subject of analytical interpretation material of the subjects of study which is a curriculum that makes students in the Islamic sciences, as well as the scientific and research institutions to take care of it and any explanation for being rooted roots of the people of the house (peace be upon them) Must be introduced and developed.5. In this study we recommend activating and supporting cadres who are competent to analyze God's word with the most accurate analysis, through their stay for Quranic sessions or educational courses that specialize in analytical interpretation. Their attention is particularly focused on the verses that encourage family cohesion. The phenomenon of divorce is common in our time.
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