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متطلبات تطبيق تقنيات المعلومات والاتصالات ودورها في تعزيز نظامي المعلومات المحاسبي والرقابة الداخلية : دراسة ميدانية على عينة من الوحدات المالية في جامعة بغداد == The Requirements of The Application of Information And Communication Technologies And Their Role In Promoting Auditing Information And Internal Control Systems A Field Study of A Sample of Finance Units In The University of Baghdad

اسم المؤلف: نادية عبد الجبار محمد الشريدة
اسم المشرف: صفاء احمد محمد العاني
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يمر العالم اليوم بتحولات وتغيرات كبيره وجذرية هامة في مجالات الحياة كافة اذ لم يشهد العالم منذ فجر التاريخ لحظة استقرار دائمة وهو في تطور مستمر، ان اهم مايميز هذه المرحلة هو ان التغيير والتحول يحدث على نطاق عالمي واسع وبسرعة كبيرة، اذ ما يمر العالم بتطور | The world today is undergoing big, radical and important changes in all fields of life as the world did not witness since the dawn of history a moment of permanent stability and is in continual progress. What distinguishes this stage is that the change and transformation occur on a wide global scale and in a high speed. The technical and cognitive development that the world undergoes and its use in contemporary life has a clear and concrete influence on the accounting information and internal control systems. This is what encourages and drives those involved in those two systems to cope with this rapid and tremendous development and to work hardly and continuously in order to climb with a steady pace the ladder of progress and civilization through adaptation and harmony with this new developed environment which will transform our world into an electronic one. Here lies the importance of this research about the use of information technology and its great influence in the development of accounting information and internal control systems especially in the light of the huge progress in the field of software used in the preparation of accounts as well as the emergence of modern auditing programs and the possibility of their use by the governmental institutions working in Iraq. The problem of the research lies in the adoption of most of the Iraqi’s governmental institutions of the manual processing of the data and in their failure to implement the capacities of communication and information technology and not achieving their maximum benefit, a fact which leads to a delay in the performance and achievement of work effectively and efficiently in addition to the increase in costs. Thus, this research has set itself to handle this problem. It consists of six chapters the first of which addresses the research methodology and the previous studies and the second chapter deals with the conceptual entrance to the information and communication technology. The third chapter deals with the conceptual entrance of the automated accounting information system whereas the fourth chapter includes the internal control system in the light of the automated and manual styles to process data. The fifth chapter deals with the analysis of the fieldwork results whereas the sixth chapter deals with the conclusions and recommendations. The research through its chapters aims at highlighting the conceptual framework of communication and information technology indicating the impact of the use of communication and information technology on auditing information and internal control systems in terms of efficiency and effectiveness and indicating the impact of this influence on the aims, procedures, designing and infrastructure of each of these two systems and addressing the benefits and advantages resulting from the use of communication and information technology in general and in the field of accounting information system in particular. The problems and dangers resulting from the use of communication and information security has been clarified, the ways in which they can be specified and overcame and the ways of evaluating internal control system and models for its designing have also been specified. The research has dealt with the theoretical framework of the automated auditing information system, steps of its designing and the factors affecting its designing through surveying the types of communication and information technology which can be used in the fields of auditing information and internal control systems and showing the benefits and characteristics of this use through the use of the descriptive method in the theoretical part and the statistical analysis through the use of (SPSS) system and other statistical methods in the practical part. For this purpose, a questionnaire has been made by a group of professors in the field and distributed to a number of account units in the University of Baghdad.The research has found out that the most prominent features of the use of information and communication technology are : quick and accurate operation of data with the possibility of storing large amounts of data and information and the possibility of transfer and delivery to the beneficiary parties as required and in the appropriate time and in this it supports the decision making process in an appropriate time and through its use the mechanism of action will change in that most operations will be conducted electronically and this will reduce cases of manipulation, fraud and theft and consequently reducing the costs of the unit as a result of the advantages available in the information and communication technology, it can be used in several fields and its use affects the micro - and macroeconomics together and will contribute to increasing productivity and the possibility of doing business with greater efficiency and reducing operation costs as a result of the proper use of the available resources and thus contribute to adding competitive advantage for economic units and participates significantly in the development and expansion of services, business, and increase transparency and reduce the incidence of financial and administrative corruption. The use of information and communication technology will have a positive impact on the ingredients and the methodology of accounting information system as it would shorten the stages of the accounting cycle in that data processing will be a recording of the transactions process that takes place inside the unit. However, the data treatment process through technology will equal the stage of summary and the treatment process includes process classification, sorting operations, modernization and conversation. The process of producing results (reports and financial lists) is equivalent to the presentation of the results, but the difference will be in the speed and accuracy of preparation and the possibility of displaying them through screens or sorting them and then returning them back at any time. The use of ICT in accounting information systems will never eliminate the role of the accountant in that his role will remain active at all stages and he will have a prominent and active role in the process of analysis and carrying out all sorts of studies which precede the designing process because the accountant knows more than other individuals about the details of work inside the unit and he knows more about the needs of parties who benefit from the outputs of accounting information system. In addition, the use of communication and information technology will positively affect the quality of control work through the control styles and procedures used and it will also consolidate the efficiency and effectiveness of internal control system. More and more reliable and accurate information will be provided which supports decision making process and achieving the system objectives with less time and effort with reducing the amount of costs that can be borne by the unit. The research recommended the need to use information and communication technologies of all its kinds in the area of accounting information systems, because its use will increase the efficiency and effectiveness of these systems and consequently will add a competitive value and advantage for the economic unit and the necessity for economic units to develop their accounting information systems through the use of the latest accounting software and training of accountants on using them. The research also recommended the necessity of raising the scientific and practical rehabilitation of accountants in that the future accountant should have technical knowledge of the recent communication and information techniques and that the economic unit should pay a great attention in case of using communication and information technology in the designing, improvement and development of internal control system and making sure that it has features and characteristics which make it an effective one. In addition, a great attention should be given to the choice of accountants and employees in the field of auditing and control depending on their scientific qualifications, experience and practical skills and developing these through their enrollment in continuous specialized training courses in the field of new technology and ways of using it a fact which will positively affect the auditing and control work performance. It is also important to adhere to the standards of accounting, auditing and financial control issued by the international and local professional organizations and updating them according to the latest innovations and in accordance with the surrounding environment.

تقييم دراسات الجدوى الاقتصادية والفنية لبعض المشروعات الصناعية في البصرة == Evaluation of Economic And Technical Feasibity For Some Industrial Projects In Basra

اسم المؤلف: مسير صبر عبود
اسم المشرف: عباس جبار الشرع
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: The economic feasibility study of investment in industrial projects is of a great importance for the investors in public& private sectors. This importance came from it's role that makes the investment decisions are founded up on objective bases and showsthat the invested capital will be at the most achievable profit level.Therefore ,the industrial projects should be carefully studied from many aspects such as economic , financial , technical , social, and locational elements. And make use of the results of the study in evaluation of the alternatives of industrial project in order to subject them to the comparison process and choose the ones that can achieve the aims of investors. Therefore the industrial projects which are undertaken with out economic feasibility study may fail and cause the lossing of money and good investment opportunities. Iraq is in need for such studies for investment in the industrial sector in order to make sure that the selected industrial projects of investment programme are able to maximize the benefits and participate in the development process.In lights of the importance mentioned above and to reach the following : 1 - where are the economic feasibility studies of investment in industry to be in reality?2 - To know the level of goodness, comprehension and analytical depth of projectcomponents.3 - To suggest an evaluation criterion may be used in making the choice of the most useful project among the alternatives.4 - To introduce a proposal , if have been followed, the comprehensive feasibility could be reached. The thesis is divided into four chapters.The first chapter tries to explain the theoretical background of economic feasibility of investment, it's types and components, while the second chapter deals with analysis of fundamental aspects of comprehensive feasibility of industrial projects and theirexchange influences and suggests an evaluation criterion which may be used in making the choice of the most useful project among the alternatives. In addition to that introduces a proposal for decision of the comprehensive feasibility..The third chapter concentrates upon the study of the economic feasibility in real life to pinpoint the main deficiencies which might be there by evaluating the legislative, organizational, and institutional frameworks of the feasibility studies in Iraq.In this chapter the researcher tries to make a vision and verifies the goodness criteria (goodness, analytical depth and comprehensive study of project components ) by examining some practical economic feasibility studies of industrial projects which have been done and introduced by ministries of industrial sector (oil, electricity, industry) to the ministry of planning for listing their projects in investment programs. The forth chapter has gone to support the vision of researcher which is,(the economicevaluation of projects does not mean and would not indicate , in all situation, the economic feasibility, but there are some differences between them as well as between them and commercial feasibility), by introducing a practical feasibility study for theproject of Basra Refinery. The study has reached to some findings which can be shown as bellow : 1 - In opposite direction for logics and sense there was a continuing change of the government attitude toward economic feasibility studies ,because it had paid attention to feasibility studies of private industrial projects when the country had plenty ofresources, specially foreign exchange ,whereas neglected the feasibility studies of these projects when there was a shortage of resources.2 - Most of industrial projects were enrolled in investment programmes of the government during the years( 2004 - 2008) without feasibility studies ,and they were 74% of total industrial projects.3 - Absence of , goodness , analytical depth and the comprehensive study of the project components ,which was reflected by the low indicator of general comprehension level which is 33%4 - Non feasibility of the investment in the project of Basra Refinery because of it's failure according to all feasibility criteria According to the findings those mentioned above, the researcher's recommendations are as follow : 1 - Economic feasibility study of private industrial projects should be given attention through legislations and consider it as a condition to authorize and license the private as well as public industrial projects.2 - Exclude all public industrial projects those are submitted by ministries without feasibility studies 3 - Re - study the economic feasibility of the industrial projects which are not completed yet.4 - Adapting the comprehensive feasibility and determination the relative importance of each part of it for evaluation of private industrial projects.5 - Adapting the of economic feasibility( Efficiency Approach) in evaluation of public industrial projects

اليات تدقيق الادوات المالية المشتقة وبيان مخاطر استعمالها بالتطبيق على البنك العربي الاردني == Auditing Mechanisms of Derivatives Financial Instruments And Uses Risks Showing - Applied On Jordan Arabia Bank

اسم المؤلف: محمد فاضل نعمة الياسري
اسم المشرف: علي حسين علي الدوغجي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان التطور الذي لحق بقطاع الخدمات المصرفية في الفترة الاخيرة قد اسفر عن ابتكار عدد كبير من ادوات الهندسة المالية اطلق عليها فيما بعد بالمشتقات المالية (Financial Derivatives) وقد نشات هذه المشتقات كاداة لتغطية المخاطر، ثم تطورت لتصبح من اهم ادوات | This study aims at introducing a suggested to auditing tools for derivatives financial instruments and uses risks showing - applying on Jordan Arabia bank pattern to be useful for all financial institutions for the purposes of disclosing the financial instruments in their annual financial reports. It requires to separate between the derivative financial instruments that are used for circulating or trading and those which are used in the administration of risk, and the fair value disclosure of these instruments as well as distinction between the income achieved by this circulation and conventional investment instruments.Also to disclose the goals behind using the instruments for the purposes of hedged or administrating the risk and the applied strategies to implement these goals to face the needs of the financial reports users including the accounting information which accurately depicts the economic events which have affected the economic unit during the activity period. To accomplish the study objectives, the following hypothesis was used : " the availability of a sufficient disclosure in the financial reports about the use of the financial instruments and the way they are treated and measured in the accounting records, contributes in assisting the financial data users to take wise decisions ". To test the pattern, applying on Jordan Arabia bank was chosen for the purpose, because it is considered one of the comprehensive banks which offer a complete financial and banking service to meet the developed and growing needs of its customers. Therefore, this service helps the bank's resources and income to increase , on the one hand , and enable the bank to keep its present customers as well as attracting more new ones. Moreover, it supports the achievement of a balance between the various economic sectors through introducing diversified banking and financing services for all sectors. The data of the years , 2006 , 2007 , and 2008 of the applying on Jordan Arabia bank were chosen to examine the pattern.

مصادر التمويل الخارجية ودورها في تمويل التنمية الاقتصادية في الدول العربية مع اشارة خاصة الى العراق == External Resources And Their Role To Fund Economic Development In Arab Countries, With Special Reference To Iraq

اسم المؤلف: محمد عبد الزهرة عاتي
اسم المشرف: جليل شيعان ضمد البيضاني
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Economic development is very important either to the developing or developed countries. Also economic development required many efforts and time, which concentrated on the whole levels. It would a not be established unless these countries will follow suitable strategy and saving money. There for, that made the developing countries can not attained suitable step of economic development, because it suffered from short in their resources to fund the development. Therefore, these countries are obliged to fund themselves from external resources. In this direction these countries knew a more thanone resources. In the 1970 s external debts took the first, while in the beginning of 1990s a new direction appeared called upon the developing countries to open their economics for the foreign investment, because they are the good resource for borrowing, besides the great role that will play to cover the saving gap and other factors such as new technology and technical skills.The study depends upon a Hypo thesis which says" " Most of the Arab countries and alike from the developing countries suffered from the lack in local resources to fund the economic development.that, of course drive them to depend on the foreigner finance to get red of the gap in the local resources )) Finally there are some suggestions and conclusions.

اثر ابعاد سلوكيات المواطنة التنظيمية في استراتيجيات تمكين فرق العمل : دراسة استطلاعية تحليلية في عينة من مدينة الطب == Fite Between The Organizational Citizenship Behavior And Teams Empowerment Strateiges Apoll Study In Medicine City Organization

اسم المؤلف: مجيد حميد عبد الله الزوبعي
اسم المشرف: غني دحام تناي الزبيدي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: لقد تناولت هذه الدراسة اثر ابعاد سلوكيات المواطنة التنظيمية بابعادها الفرعية(المثابرة الشخصية، والمباداة الفردية، وتعزيز الولاء او الاخلاص، والمساعدة ما بين الافراد) كمتغير تفسيري، وكذلك استراتيجيات تمكين فرق العمل بابعادها الفرعية (المقدرة، ومدلولية الهد

تقييم سياسة التحول من التمويل الذاتي الى البيع المجاني للشركة العامة لتسويق الادوية والمستلزمات الطبية (كيماديا) باستعمال بعض مؤشرات التحليل المالي : دراسة تحليلية == The influence of transformation from self financing to selling for free on the financial performance of the company for the marketing of medicine and medical supplies (KIMADIA) : Analytical study

اسم المؤلف: كميت محمد رضا مهدي
اسم المشرف: عبد السلام لفتة سعيد
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: ادارة المستشفيات
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف هذا البحث الى تحليل الاداء المالي للشركة العامة لتسويق الادوية والمستلزمات الطبية للوقوف على اثر تحولها من التمويل الذاتي الى البيع المجاني. وقد استعمل الباحث المقابلات الشخصية فضلا عن تحليل القوائم المالية , عموديا وافقيا وباعتماد النسب المالية

دور السياسة النقدية في استقرار سعر الصرف في العراق : دراسة قياسية للمدة من 1980 - 2008 == The Role of Monetary Policy In The Stability of The Exchange Rate In Iraq Econometric Study For The Period 1980 - 2008

اسم المؤلف: فلاح حسين كريم
اسم المشرف: ثريا عبد الرحيم علي الخزرجي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

دراسة مقارنة لبعض اساليب الحل الاساسي لنماذج النقل == A Comparative Study To Some Methods of Basic Solution of Transportation Models

اسم المؤلف: عمار محمد صالح عبد الرحيم
اسم المشرف: عبد اللطيف حسن شومان
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: بحوث العمليات
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد مشكلة النقل من المشكلات الاساسية التي تعالجها البرمجة الخطية وتحليل هذه المشكلات له اهمية كبيرة في اختزال التكاليف العالية للنقل وكذلك اختزال الوقت والجهد اللازم لذلك. وتعتمد عملية التحليل بصورة اساسية على ايجاد حل اساسي ابتدائي مقبول (Starting Basic | Transportation problem is one of the basic subjects that are quired by liner programming and the process of analyzing the transportation problems has great importance to reduce the high cost of transportation and the time and effort needed to submit. the analyzing process basically depends on finding a fundamental solution Elementary acceptable (Starting Basic Feasible Solution), to be the firm ground to proceed to another solutions until we reach the optimal solution, which represents the true measure of process Decision making.However (Starting Basic Feasible Solution), is better (cheaper) the number of iterations that required to reach the best solution will be less. therefore in this study we have to review the traditional ways of finding a fundamental solution which is (row Minimum, Modified row Minimum, column Minimum, Modified column Minimum, the north West corner, least cost, Russell's approximation method, and Vogel's approximation method). In addition to review four new methods two of them are published (Zidan's method and average method). and the other two methods are founded by the researcher as a result of his search & study (the first and second suggested method SM.1 and SM.2).to know the efficiency of these methods we should be tested, therefore we will use the simulation in trial side of the research to generate (100) of random transportation problems and solve it by the above methods for a comparison between these methods depending on the results that we gain from solutions. Based on the results of the comparison relied on the method that gave the best results in finding Basic Solution to be used in the application side of research, which is the process of constructing three transportation models to transfer of the distribution network for petroleum products, white available in stores alkhoznip and refineries (processing centers) to be distributed to counties of Iraq (demand centers) by tanker trucks (tankers) and put this models in a transportation schedules to solve it by the beast basic method and to be improved until we reach the optimally

الاتجاهات المعاصرة للابلاغ المالي على وفق تقنيات تقويم الاداء : دراسة تطبيقية في المديرية العامة لصحة واسط == Contemporary Directions For Financial Reporting According To Techniques of Performance Evaluation - In Implementation On Public Health Directorate of Province Wasit

اسم المؤلف: عماد غفوري عبود النجار
اسم المشرف: صفاء احمد محمد العاني
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: This study deals Contemporary Directions for financial reporting according to techniques of performance Evaluation - In implementation on Public health directorate of province Wasit. Accountancy is one of the basic data units, its purposes developed according to the response of developing demands. Financial and to study it are being as a part of studying in accountancy, as the task of the accountancy is not only to produce accountant data but also, it ought to be got such data to the beneficiary parties in a way to facilitate their tasks and that is called financial Reporting.Generally, economical units faced a rapidly changeable environment of demands and materials; therefore, it is obliged to such units to respond and to go a head with developing their technologies and strategies to be able to rapidly response to those changes. As for , it is essential ,as it far as the study is concerned find out to develop the modern scales to perform the new operated aims of the units representing by increasing the levels of quality and finding out the client’s satisfaction through obeying his demands instead of concentrating on the scales of the short - time financial performance.Thus, there is necessity to develop the sales of performance which are not only concentrated on the financial aspects but also on the non - financial aspects according to a comprehensive frame to reflect the activities of the unit entirely, showing the range of applying strategic aims. As the current accountancy systems are not enough to cover requirements of using the balanced performing Card which is one of the techniques to develop evaluation of strategic performance. The researcher tried to adapt the outputs of the financial Reporting at General Directorate of Wasit Health which was one of the service units applied the - accountancy system and scales of non - financial performance to be integrated with the scales of financial performance according to the mentioned pattern in the study.The importance of integration of scales of financial and non - financial performances are being the base of appearing modern aspects in the field of scaling and evaluation the performance which is the balanced performing card

تاثير جودة حياة العمل وراس المال الاجتماعي في الاداء العالي للمنظمات : دراسة استطلاعية لاراء عينة من العاملين في الجهاز المركزي للتقييس والسيطرة النوعية == The Affects of The Quality of Work Life And The Social Capital In The High Performance of Organizations A Survey Study In The Central System of Standardization And Quality Control

اسم المؤلف: علياء سعيد عباس الجوفي
اسم المشرف: علي حسون فندي الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: ادارة عامة
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تضمنت الدراسة متغيرات وهي : نوعية حياة العمل، راس المال الاجتماعي، كمتغيرين تفسيريين بابعاد فرعية وهي المشاركة باتخاذ القرارات، والرواتب والحوافز، والموازنة بين العمل والحياة، والفة الفرد مع الاخرين التابع لنوعية حياة العمل، والثقة والتعاون والقابلية | This study dealt with relatively modern variables such as : quality of work life and the social capital as a two explanatory variables of subsidiary dimensions such as contributing in decision making, salaries, bonuses, balance between work and life, and the individual harmony with others which is linked to the business life and confidence, cooperation, and the social ability of the social capital, the high performance variable as a responsive variable with its dimensions which are represented by leadership, personnel and team. All these three variables have been reacted to form the ideological and philosophical frame of this study.The three offices of the Central System of Standardization and Quality Control : The Technical and Administrative Services Office, The Standardization Office and the Quality Control Office, has been chosen to implement the study field side. The study sample has been selected to include all the departments managers, people officials, technicians, and administrators which formed (120) individual. The study method was a descriptive, inferential and analytical method. The researched has experienced six assumptions from which other subsidiary assumptions were created. To achieve the data to test the actual performance, the questionnaire form was designed to include certain questions that each questions group is specialized in answering a certain relation meaning.The assumptions have been tested and results have been extracted by using the ready statistical programs (SPSS). The study achieved a number of conclusions and recommendations such as the fact that the System did not reach the high performance stage. And the study submitted a number of future proposals which should be considered

القدرة التنافسية لبعض الاقتصادات العربية مع اشارة خاصة للعراق للمدة 2004 - 2007 == Competitiveness For Some Arabian Economies With Special Reference To Iraq For Period (2004 - 2007)

اسم المؤلف: عدنان فرحان عبد الحسين الجوارين
اسم المشرف: نبيل جعفر عبد الرضا المرسومي | زهرة حسن عباس التميمي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

دور الرقابة والتدقيق الداخلي للحد من ظاهـرة الفساد الاداري في مستشفيات دائرة صحة بغداد - الرصافة : دراسة استطلاعية

اسم المؤلف: عبد الزهرة خضر حيدر الساعدي
اسم المشرف: صبيحة قاسم هاشم الموسوي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: ادارة المستشفيات
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: مشكلة البحث تتجسد الى افتقار قسم الرقابة والتدقيق الداخلي الى نظام لتقويم اداءها ليعكس جوانب الاداء فيها، وافتقارها الى امكانية الحد من المخالفات والتجاوزات في المؤسسات الصحيــــة لضعف كوادر القسم من حيث المؤهلات العلمية والعملية وبالتالي هذا يؤدي الى الح

الامن والتنمية : دراسة حالة العراق للمدة 1970 - 2007 == Security And Development Studing Iraq Case For The Period 1970 - 2007

اسم المؤلف: عباس علي محمد
اسم المشرف: نبيل جعفر عبد الرضا المرسومي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: The relationship between security and development is at a large degree of overlap and imbrications ,where the security plays a positive role in achieving development by creating the appropriate atmosphere to achieve its objectives. Also ,the security destructs its pillars and blocks its steps if it is not available in a required extent and format. In other hand , development plays a role in achieving security through the provision of the potential financial and material needs. In the case of the absence of this support ,thedegradation and loss are the natural results of the security.So, the security and development represent the parties of the stability and prosperity equation.This reflects the situation in Iraq where the security and development walk in opposite directions ,especially at the beginning of the eighties of the last century ,despite the change that happens in 2003 ,which led to the interaction between the two.But ,the development after the planning to go in the right direction that has emerged through the improvement of economic and social indicators during the seventies ,results in slide and fall because of thinking in security through the provision of military capabilities. Atthe same time ,the security is weekend and missed as a result of the expansion of the armed and unarmed threats.All these give the great importance to this subject and the conducting of this study.

تنمية التخلف في بعض الدول النامية في ظل العولمة الاقتصادية : تجارب لدول مختارة == The Development of Underdevelopment In The Developing Countries Within The Framework of Globalization The Experiments of Selected Countries

اسم المؤلف: عادل مجيد عيدان العادلي
اسم المشرف: مناهل مصطفى عبد الحميد العمري
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: شكل منتصف العقد الرابع من القرن العشرين البداية الحقيقية لانطلاق العولمة من خلال البدء باقامة مؤسساتها مثل صندوق النقد والبنك الدوليين، من قبل الدول الصناعية المتقدمة، وبعد عقد من زمن تاسيس تلك المنظمات تبنت الدول التي كانت تعاني من ظاهرة التخلف الاقتصادي | The mid of the 4th decades of the 20th century is the true beginning of globalization by establishing its procedures such as International Monetary Fund and the World Bank by the developed countries , After one decade of establishing those organization, the countries Suffering from economic backwardness phenomenon adopted the process of economic development to face this phenomenon and to get rid its hierarchical mistakes then to narrow the gaps between them and the developed countries. The study reached at that the going economic development process in the developing countries interacts with globalization resulting several developed experiments such as the experiment of South Korea where its lacking of natural resources doesn’t hinder the achieving of economic development while another countries failed in achieving development in spite of their natural resources and wealth's such as Brazil and Egypt where the poverty had been disseminated with its different forms.Also the study shows that the interaction between developing countries and globalization during the 20th century has different effects on development process, wile the success or failure of that process isn't relate with the political and economic system adopting by those countries but by its relation with the extend of existing of will with peoples and political leaders in achieving development, and with the extend of existing of management and planning to adopt the suitable policies to direct their economic trends toward development, beside the existence of future view.

اثر تكنولوجيا المعلومات والاتصالات في المزيج التسويقي المصرفي : دراسة استطلاعية في مصرف الرافدين == Impact of Information Technology And Communication Valuable Marketing Mix And Banking Survey At The Bank of Iraq

اسم المؤلف: عادل عبد الودود طاهر العباسي
اسم المشرف: عبد الرزاق ابراهيم عباس الشيخلي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: ادارة عامة
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: لقد بات مستوى الاعتماد على تكنولوجيا المعلومات والاتصالات "الاجهزه, البرامجيات, البيانات, المستخدمين والاتصالات"هو المعيار الحقيقي في قياس مدى نجاح او فشل المنظمات الماليه بشكل عام والمصارف والبنوك بشكل خاص, ان تشابه الخدمات المصرفيه فرض مبدا التنويع والت | It has become much reliance on informatio technology and communications "hardware, software, data, users and contacts" is the true criterion to measure the success or failure of financial organizations and banks in general and banks in particular, where banking services that the similarity of the imposition of the principle of diversification and uniqueness in the provision of banking excellence bank for another bank "services, such as (ATM) and electronic point of sale (POS) and (Electronic Bank), which rely on the Internet to provide services to customers, and thus break the temporal and spatial barriers (providing services in every hour of the day and over week), and is characterized as banks come to the customer rather than go to the customer, through the use of the customer's personal computer (PC), or phone to connect to bank spokesman. Therefore become imperative for the Bank of Iraq to develop marketing outlets for their services depending on the Internet in promoting the services provided to customers and the adoption of electronic marketing mix developed through modern techniques (plastic cards, ATM), and a culture of electronic money in the community as represented by the Secretary and civilization in the deal. The study also discussed the information and communication technology distract (technology, hardware, software, users, and communications), and e - bank as an independent variable, and expelling the marketing mix (service, price, place, promotion, personnel, betting that physical processes) and smart card certified variable as one of distribution outlets combination of marketing and the experience of the Bank adopted a new Iraq. The study adopted a descriptive analytical approach to interpret the role and effectiveness of information and communication technology in the marketing mix banking and smart card, and the study sought to answer a number of questions and through the drafting of main and subsidiary hypotheses, which were tested and correlated to impact relations between the dimensions of the independent variable and the dimensions of the variable adopted, The study on a set of standards was developed, ready - made some of them, and collected data for a sample of workers and customers through questionnaires prepared for each of them in the banks under study, which was selected on the basis of momentum and location. The study relied on statistical methods, descriptive and dependent on a posteriori (SPSS), The outcome of the hypothesis testing, analysis and interpretation that there is no correlation and the splash of the assumptions, key assumptions majority Subcommittee, and because of the non - optimal use to keep the independent variable (ICT) to have a role in the effectiveness of the independent variable (the marketing mix banking and smart card). The study concluded that a set of conclusions, including : - That the banks under consideration do not depend modern technologies in the promotion and marketing of services (applications such as Internet), as well as the know - how for used in the Arab and international banks. - The absence of a special public relations department to inquire about the services provided to the customer and taking their opinions and suggestions, as well as the absence of the banking department of marketing at the organizational structures of banks under study. Has emerged from the study made several recommendations including : - The formation of sections of public relations and the principle of transparency and openness with the customer and taking his proposals. - Activating the role of marketing e - banking, by developing websites for banks under consideration on the internet for promotion and marketing of banking services, as well as urging the customer and encourage them to use the network to connect with the.

دور تدفق راس المال الاجنبي المباشر في تمويل المشروعات الصناعية في دول مجلس التعاون الخليجي == The Role of Direct Foreign Capital Flows To Finance The Industrial Projects In GCC

اسم المؤلف: سهام غالي حمود الدراجي
اسم المشرف: عباس جبار الشرع
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: The industrial movement in the Arab countries suffered from great challenges. In front of these challenges is the existence of capitals to establish the industrial projects. The reasons behind this is the weakness of the public savings. So, because of the important role that the direct foreign capitals flows in the economic universal systems and increasing of its flows due to be considered as one of the important resource of finaucing the industrial development in the advanced countries and developing ones. Flows of Direct foreign capital became the important solution to cure the problem of financing the industrial projects. Therefore the GCC try. their best to get benefits from the movement of capitals, in order to get suitable revenues for their capitals which are invested in auother countries abroad. Also, these countries saw a great reception for the flows of foreign capitals, in order to establish many industrial projects and give a great push for their Development. GCC tried hardly to attract the foreign capitals by facilitating procedures and restrictions and make the informations very easy to get for the foreign investors. That, is in order to get advanced technology and new production methods besides, the technical managerial skills. Therefore the study depends on a hypothesis which said;"As long as the industrial projects in need of great capitals, there fore the flows of the Direct foreign capitals will perform the positive role in financing the industrial movement in the GCC. To test this hype thesis the study comes into three chapter trying to show the ways of attracting the foreign capitals in that countries and finally there are the suggestions and conclusions.

تحليل تجربة معالجة مشكلة السكن في مدينة بغداد خلال المدة من 1980 - 1994 == Analysis The Experience Treatment of Houses Problem In Baghdad City During 1980 - 1994

اسم المؤلف: سمير عبد الجبار عبد المجيد
اسم المشرف: وليد عبد المنعم عباس الدركزلي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Today more than billion people of the world population are living below poverty line , and billion people now lack adequate shelter and service , and most of them will live in third world cities which are surrounded by bells of cancer areas as a result of poverty , and if the current rapid urbanization process the rapid growth of population and the economic trends continue at the present rate. The united nation reports refers that , around a quarter of the world population will live in sheltering condition with almost no service , then the reports refers that shelter of the urban poor become a great threat to the social and political stability of third world countries and to the world as a whole.In Iraq , at exactly Baghdad society, it suffer succession problem reach for fifty years , it is a shortage of housing stock in the town. This study gives insight into informal this succession problem and the causes of evolutionary by time and how governments appendage in Iraq housing policies since 1958 treat the problem , and this study provides an excellent basis for importance of using light weight concrete is emphasized which one of the alternative for traditional building materials as bricks which has many specifications , saving in cost and labor , and reduction in time of construction , and solve of environment cases , such as an understanding from researcher is well qualified to put them into the necessary economic, political, environmental, and social literature on housing. The research concludes to clear the best implementation housing strategy to provide housing and activate the housing production to solve the housing problem in Baghdad City. The research concludes discuss various strategies to solve housing problem in Baghdad city such as , treatment inner migration and prices support strategies that government do it to solve problem.

اثر خصائص القيادة التحويلية في مجالات التغيير التنظيمي : دراسة تحليلية لاراء عينة من القيادات الاكاديمية في جامعة تكريت == Impact Characteristics of Transformational Leadership In The Domains of Organizational Change An Analytical Study of The Opinions Sample of Academic Leaders At The University of Tikrit

اسم المؤلف: سعد خليل ابراهيم الطائي
اسم المشرف: فائق مشعل قدوري العبيدي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: صلاح الدين
الصفحات الاولى:
المستخلص: تناولت في هذه الدراسة تحديد مدى علاقة الارتباط والتاثير لخصائص القيادة التحويلية في مجالات التغيير التنظيمي، عن طريق عرض اطار نظري حديث لابرز ماقدمه الكتاب والمفكرون بشان متغيري الدراسة، فضلا عن اطار عملي تحليلي لاراء عينه مختارة ضمن عينه الدارسة، ولتحقيق | The study examined the extent of the correlation and influence of the characteristics of transformational leadership in the domains of organizational change, By offer to outline the modern theoretical framework with the leading writings and thinkers on the variables of the study, and to achieve this questions have been raised expressed the problem of the study and drafted for questions three major hypotheses branch by hypotheses several subset.Researcher has been tested relationship correlations and effect between the independent variable "characteristics of transformational leadership" and dependent variable "domains of organizational change" in the field of higher education, specifically at the University of Tikrit on a sample of the deans and department heads, researcher used the analytical descriptive analysis to describe the variables of the study and the questionnaire as the main tool for gathering data on side of the field study, distributed to(85) questionnaire recalled to prevent Form (75) have been analyzed by use a group of appropriate statistical techniques for analysis. The study concluded to draw a set of conclusions that would serve the university important : 1 - Enjoy Academic Leadership at the University of Tikrit, the characteristics of transformational leadership of a very good degree. 2 - There is a significant correlation and effect between the characteristics of transformational leadership, namely, (idealized influence, inspirational motivation, Intellectual stimulation, Individullized consideration, and empowerment of employees) and the areas of organizational change in the researched university, and the results of the analysis produced vary in impact of the characteristics of transformational leadership in domains of organizational change, showing human resources in top place in terms of power and influence organizational structure, followed by technology and then came the tasks and process finally. The study recommended a set of recommendations the most important : - 1 - Employment correlation and impact relationship between the characteristics of leadership and domains for organizational change in the formulation of plans of the university and make organizational changes in accordance with this relationship, and the work to strengthen the characteristics of transformational leadership being more effective in support of organizational change in the domains of work for the researched University. 2 - Establish a especially training courses and continuously for deans and department heads at the university in order to enhance their knowledge, experience and skills and develop their leadership characteristics to support successful organizational change, and the necessity to apply the study in production and services organizations, , in a step to reach the diagnosis more comprehensive nature and level of the characteristics of transformational leadership and domains of organizational change situation

استعمال مباريات التطور التعاونية المقابلة في تحديد نقاط الجذب للمجتمعات مع تطبيق عملي == The Use of Cooperative Games Development In Determining The Corresponding Points of Attraction For Communities With A Practical Application

اسم المؤلف: زينب عبد الحسين عبد الرزاق
اسم المشرف: لميعة باقر جواد الجواد
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: بحوث العمليات
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: في هذه الرسالة ومن خلال الفهم العام لنظرية الالعاب التطورية ( التي تعد من النظريات الحديثة ) القائمة على محاكاة المجتمعات في تطورها الديناميكي وصولا الى الامثلية في الاستراتيجيات بمرور فترة زمنية طويلة , ومهما طرات على المجتمعات من تذبذبات صائبة وخاطئة ف | In this letter and through the general understanding of Evolutionary game theory (which is one of the modern theories) based on the simulation of communities in the development of dynamic and down to the fitness of strategies over the long period of time, and whatever occurred in the communities swings right and wrong in the selection of strategies utensils should be points of the stability of these communities in the long run, and points of stability, this sometimes exhaust the points of great cross - matrix of payment, which is a magnet for society has been achieved and there is more than a magnet for the combined multiple identical (MPS) (multi - population symmetric games) through the employment of simulation method where generation vehicles heading y ?, x ? who represent the community first, second, as well as selecting values Al afteradp for the parameters (k_1, k_2, S_1, S_2), and assuming two functions Trabieitin f_2, f_1 To achieve this has been divided into the interval [ - 30.30] to eight spaces double points sample was assumed to points for summits local are ( - 15.15) and (15, - 15) and demonstrated that the stability, not necessarily to be points of great single, comprehensive, and it is this stability, the values of a great local to the matrix of pay rows and columns. This proved that the change in the field of the horizontal domain and vertical impact on the points of stability which could lead to changing the course of society, instead of heading towards the summit of Great overall edged heading toward points of great local flatter and Tvltaha, and demonstrated that the presence of the top super - local approach in the elevation of the summit of Great overall change the course of society. As in the application has reached the researcher to identify points of attraction between teaching in Iraq and the staff at the University of Baghdad and also for added degrees of years of service and responsibility to employees of the equipment of heavy engineering to find attractions to carry the burden of service for many years and done responsibly. And previous studies available to the researcher urged that the evolutionary model of the corresponding games has been limited to only together, so the focus was on mainstreaming the specimen to include the three communities have been reached to be through the theory of a simplified version of the graph (Graph Theory).

مناخ الاستثمار في العراق للمدة 1997 - 2007 == Climate Investment In Iraq For The Period (1997 - 2007)

اسم المؤلف: خولة رشيج حسن
اسم المشرف: نبيل جعفر عبد الرضا المرسومي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: Iraq economy has experienced asignificant shifts in the second half of the last century, as a result of shifting in political level, which was highlighted by the revolution of July 17 to 30. Resulted in it has establishment of a political system characterized by centralized, which leading to control of the puplic sector for the whole economic activity in the country. Despite the improvement that occurred during the seventies,due to increase oil revenues after the nationalization , the situation has not invested optimally, beside,breakiugant the Iran - Iraq war. The subsequentes economic blockade, the followers of misguided policies and ill - considered, which caused several disruptions contributed, because of the huge change of times for Iraq economy. During the second half of the nineties previous Government tried hard to make some adjustments.It proceeded to establish the Commission on investment, Ministry of Planning, reflecting the trends and new U.S.investment,especially Arab and foreign investments. But these directions and policies have not been stable, because of the conditions that prevailed at that time.After the fall of the former regime in Iraq in 2003 the successive governments adopte new direction aimed to develop the Iraqi economy by stimulating investment, both domestic and foreign investment ,that had been established through the issused Investment code No.(13)for the year 2006.The process of attracting investment is based primarily on the availability of investment climate characterized by political and economic stability and provide the infrastructure as well as the availability of legal stability and other things contained in thenvironment or investment climate.

واقع اجراءات الرقابة المخزنية للحد من التسرب الدوائي : دراسة استطلاعية في مستشفى الكاظمية التعليمي == Reality of Inventory Control Procedures To Prevent Leakage of Drug An Exploratory Study In Al - Kadhemyia Educational Hospital

اسم المؤلف: خلود كريم عبد كبة
اسم المشرف: سعدون حمود جثير الربيعاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: ادارة المستشفيات
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعد تسرب الدواء من قبل العاملين في المنظمات الصحية التي يعملون فيها، من الممارسات السلبية التي لم تعد خافية او يمكن انكارها، والتي اثرت على المخزون الدوائي في المستشفيات، ولخصوصية المستشفيات كمنظمات خدمية تعمل على مدار الساعة، وتتعامل مع حياة الناس، ولكون | The leakage of the drug by those working in health organizations in which they work, the negative practices that are no longer hidden or be denied, and which has affected the stock drug in hospitals, private hospitals as organizations service working around the clock, dealing with people's lives, and the fact that stock drug is Lifeline hospital and we find without Health Organization has stopped working somewhat, it was important to search for inventory control systems and their role in reducing dropout pharmaceuticals.The problem for research in the phenomenon of leakage of the drug from the Health Organization in several ways, which is a kind of theft, the importance of research stems from the importance of the activity of the Organization of health in society and in particular on the aspect of medical and humanitarian and economic reasons, as well as the importance of good efficient and effective system oversight and control of this stock activity in health, and a statement following a leak of medicine Health Organization to highlight the phenomenon of drug shortages and their impact on the health of citizens.Researcher concluded by searching a number of conclusions, most notably : The stores Pharmaceuticals in general is perhaps the less leakage of the medication, even though it contains more stocks therapy in the hospital. And some hospital staff at all levels of scientific and management are leaking medicine to outside health care. also gone out of the researcher's recommendations including : the need to work control regimes inventory and the introduction of modern technology (computer), and the introduction of workers in the stores cycles of modern techniques in the management of warehouses, and the need to have the senior management of the organization of health knowledge management side in addition to the medical address the phenomena of corruption and confusion that filled by some organizations of health.

محـددات الميزة التنافسية للقطاع الصناعي في الصين والعراق : دراسة تحليلية == Determinants of Competitive Advantage In The Industrial Sector In China & Iraq Analytic Study

اسم المؤلف: حسين غازي رشيد
اسم المشرف: فوزي حسين محمد الحديثي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The determinant of competitive advantage is one of the most important topics of the international economics because of the fierce competition at the national markets ,and so many studies have been conducted to answer the question - why some countries succeeded in creating and keeping its competitive advantage while others failed in this achieve this goal.The study goes off from the following hypothesis to adopt the determinants as a package plays a major role in gaining a foothold at the international markets. The aim of the study is to find out the nature of the determinants of competitive advantage of the industrial sector in Chinas economy.To test the hypothesis ,the study included three chapters ,the first was dedicated for the conceptual aspects ,while the second was devoted to the determinants of competitive advantage in the Chinese economy.the third studied the Iraqi industrial sector and its opportunities in the lights of determinants of competitive advantage. The study reached the following conclusions1 - the abundance of the production factors that embodied in the comparative theory is not anymore able to explain success at the international markets.2 - The new concepts of competitive advantage focuses on the productivity of the production factors.3 - China did not rely on its low - wage labor only but also tried every thing possible to keep its competitive advantage through building modern infra - structure, spending more entraining labor force, and allowing foreign investment.4 - The industrial sector in Iraq is very weak because the makers of economic policy neglected all determinants of competitive advantage

انموذج مقترح لدور المحاسب الاداري في تنفيذ اليات حوكمة الشركات : دراسة ميدانية في عينة من الشركات الصناعية العراقية المختلطة == A Suggested Model For The Role of Management Accountant In Implementing Corporate Governance Mechanisms Field Study In Sample of Iraqi Mixed Industrial Companies

اسم المؤلف: حسنين راغب طلب الشمري
اسم المشرف: بشرى نجم عبد الله المشهداني
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تهدف الدراسة الى تسليط الضوء على مفهوم حوكمة الشركات وتحديد ابعادها المحاسبية , ولاسيما ما يتصل بتطوير دور المحاسب الاداري من حيث الطبيعة والنطاق وكذلك موقعه في الهيكل التنظيمي في الشركات العراقية وبما ينسجم مع تنفيذ مبادئ واليات حوكمة الشركات في بيئة الا | This Study aims to highlight the Cooperate Governance concept and determine its accounting dimensions, especially what has connected with development the management accountant role concerning the nature ,scope and its location in the organizational structure in the Iraqi companies as to be complied with implementing the cooperate governance concepts and mechanisms in the Iraqi businesses environment. This study, has based to determining the governance mechanisms and management accountant role in conducting them in a sample of Iraqi industrial companies listed in the Iraqi stock exchange during the field visits for these companies and interviewing many heads, rather than analyzing the questionnaire prepared to achieve the study objective and it has been designed to survey the opinions of academics, experts, specialists and heads in the companies regarding the management accountant role (concerning the nature, scope and its location in the organizational structure) in achieving the cooperate governance mechanisms.The study has reached to several conclusions represented by the following : 1. The governing boards in the companies, sample of this study, aware to their responsibilities towards the stockholders and others of the stakeholders, but the actuality refers to a weakness in activate the governing board mechanism and requirements of conducting the tasks shouldered by their members in all companies, sample of the study, rather than a weakness in implementing other mechanisms of the cooperate governance.2. There is a clear shortage in the management accountant role in the companies, sample of the study, regarding to implement the governance mechanisms, whereas his role is limited to provide the financial information and consultations to the executive management and nothing else, rather than performing his role centrally according to the required information in terms of quantity, quality and format based on the models determined by the management. Also, there is no direct connection to communicate the information and consultations between management accountant and the executive management and other parties.This matter needs to develop the management accountant role in these companies complying with the governance mechanisms' implementation

مقارنة بعض طرائق التقدير اللا معلمية لنموذج الانحدار التجميعي المجزا باستعمال المحاكاة مع التطبيق == A Comparison of Some Nonparametric Estimation Methods of An Additive Quantile Regression Model Using Simulation With Application

اسم المؤلف: جنان عبد الله عنبر
اسم المشرف: دجلة ابراهيم مهدي العزاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان استعمال النماذج المعلمية يتطلب توافر معلومات كافية عن الظاهرة المدروسة مع معرفة المجتمع الذي سحبت منه العينة وان تكون معلماته معرفة لكي تكون قراءة هذه النماذج قراءة صحيحة كما تتطلب وجود بيانات من النوع الكمي الامر الذي دفع الباحثين الى البحث عن نماذج ا | Using of the parametric models requires a number of preliminary conditions that should be available to make the reading of these models right as well as the presence of quantitative data which motivated the researchers to search for models with lesser terms than the parametric models represented by nonparametric models, so too many considerations have been made for the Nonparametric Regression, in the last years. The main reason of that was the researchers’ belief that pure parametric methods for estimating the regression curve have shortage with the flexibility needed for data analysis - especially the quantitative data - . With the progress made in computers, in both hardware and software, it has become possible to develop many of Nonparametric Regression Methods including the "Quantile Methods". In spite of that, the researcher see the most of papers and articles concern univariate case, where the researchers about bivariate case still with limited. In the other hand, the researches extension to multivariate case nonexistent in Iraq - in the scope of researcher’s knowledge - , which gives an extremely importance for the aim of this study, to bring attention for alternative methods or modified methods that can be efficient ones to improve the currently methods. Thus, the most important purpose of the research, is the use of Tow - Stages method, which helps the researchers to compute Nonparametric estimators for the components of Nonparametric models to avoid the curse of dimensionality.It divideds the components to set of points called "Quantiles" , then estimates the quantile function by one of the quantile methods we explained in this research, ( Marginal Integration, Backfitting, and Tow - Stages ). The simulation has been designed for the illustrated models and it has been checked about the estimation methods performance by using the Absolute Deviation Error (ADE) criterion, then compute the Average Absolute Deviation Error (AADE). From noticing the simulation results, it was shown that the best estimator was Tow - stages estimator in case of high correlation and / or high dimensions. To achieve the purpose of this research, the study has been divided into five chapters. Chapter one, consists of an introduction, the aim of the thesis under research, and a literature survey. Chapter two covers the parametric regression quantile estimation. While Chapter three devoted for Nonparametric estimations methods. Chapter four devoted for Simulation experiments and practical experiment with real data. Finally, Chapter five comprises the conclusions and suggestions that the research has recommended.
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