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المقومات الجغرافية واثرها في التباين المكاني للماشية في محافظة صلاح الدين == The Geographical Factors And Their Effects on The Spatial Variation for The Cattle in The Governorate of Salah Al - Deen

اسم المؤلف: محمد علي هيجل الجبوري
اسم المشرف: عبد الكريم رشيد عبد اللطيف الجنابي
الموضوع العام: الجغرافية
السنة: 2010
الموضوع الدقيق: الجغرافية البشرية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: صلاح الدين
الصفحات الاولى:
المستخلص: تعد تربية الماشية ركيزة هامة من ركائز الاقتصاد الوطني لكثير من دول العالم لما توفره من غذاء للملايين من سكان العالم، وقد زاد من اهميتها في الاونة الاخيرة بسبب زيادة الطلب على منتجاتها الغذائية نتيجة حتمية للزيادة المطردة في اعداد السكان وتحسن مستواهم المع | The breeding of cattle is considered as an important source of the national economics for many countries in the world because it provides millions of human beings with food. Its significance has increased recently because of the increase of people's needs

تداعي الموروث السكني للكاظمية القديمة == The Imminent Collapse of Al - Kadhmiya Old Residential Inheritance

اسم المؤلف: حاتم حمودي حسن الجبوري
اسم المشرف: فلاح جمال معروف العزاوي
الموضوع العام: الجغرافية
السنة: 2010
الموضوع الدقيق: الجغرافية البشرية
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يمثل الموروث السكني هوية الامة وروحها وهو يوفر خزينا تراثيا وتاريخيا ومدرسة تستنبط منها الدروس والعبر. ولا تزال الكاظمية القديمة تحفل بالكثير من الشواخص ذات القيم المعمارية والحضارية الى يومنا ينبغي الحفاظ عليها. مع بداية القرن العشرين ومع تاسيس الدولة | The architectural residential inheritance represents the nation identity and its spirit. It provides a heritage and historical treasure and a school from which lessons and advices are derived. The old Kadhmiya is rich with examples of architectural and cu

التباين المكاني لظاهرة البطالة في محافظة صلاح الدين : دراسة في جغرافية السكان == The Spacial Differentiation of The Phenomenon of The Unemployment in Governorate of Salahaddin : Study in The Geographical Population

اسم المؤلف: احمد كنعان محمد احمد العباسي
اسم المشرف: حسين علوان ابراهيم السامرائي
الموضوع العام: الجغرافية
السنة: 2010
الموضوع الدقيق: الجغرافية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: صلاح الدين
الصفحات الاولى:
المستخلص: تختص هذه الدراسة الموسومة ( التباين المكاني لظاهرة البطالة في محافظة صلاح الدين ) بدراسة مشكلة مهمة تعاني منها منطقة الدراسة وجميع محافظات القطر.ولا غرابة ان ينصب اهتمام الجغرافيين الى جانب الاجتماعيين، الاقتصاديين، السياسيين والديموغرافيين بدراسة هذه ال

ابعاد الصراع الموريتاني السنغالي في حوض نهر السنغال : دراسة في الجغرافية السياسية == Dimensions of The Conflict In Senegal - Mauritania's Senegal River Basin

اسم المؤلف: وسام علي كيطان بريسم النداوي
اسم المشرف: عبد الامير عباس عبد الحيالي
الموضوع العام: الجغرافية
السنة: 2010
الموضوع الدقيق: الجغرافية السياسية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: ديالى
الصفحات الاولى:
المستخلص: لقد كشفت الدراسة عن طبيعة السياسية المائية لدول اعالي النهر في كل من دولة مالي والسنغال، وما تنوي القيام به حيال دول الجوار الجغرافي (موريتانيا) والقائمة على استثمار مياه نهر السنغال وفق سياسة مائية تشكل احد المؤشرات الكبيرة على الوارد المائي للنهر، مما ي | The study has demonstrated the nature of water policy for the upper stream countries in both the states of Mali and Senegal, and what these states intend to do towards the bordering countries (Mauritania) which is based upon the exploitation of the River

اثر بعض عناصر المناخ في حدوث العواصف الغبارية في محافظة بغداد للمدة 1979 - 2009 == After Some Elements of Climate on Dust Storms In Baghdad Province of The Period 1979 - 2009

اسم المؤلف: يونس كامل علي الركابي
اسم المشرف: علي عبد الزهرة الوائلي
الموضوع العام: الجغرافية
السنة: 2010
الموضوع الدقيق: الجغرافية الطبيعية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان الهدف من هذه الدراسة هو معرفة [اثر بعض عناصر المناخ على العواصف الغبارية في محافظة بغداد للمدة(1979 - 2009)] ولتحقيق هذا الهدف اعتمد الباحث منهجا تجريبيا للبيانات المناخية المتعلقة ببعض عناصر المناخ ( الاشعاع الشمسي, ودرجة الحرارة, والضغط الجوي, وسرعة | The objective of this study is to know {the effect of some Elements of Climate on the Dust storms in Baghdad Governorate (1979 - 2009)}. In order to achieve the objective of study, the study took an experimental method of the data of climate in relation t

تقويم تغيير استعمالات الارض في الخدمات منطقة الدراسة : مدينة العزيزية == Evaluation of Changing of Land Using In Services Study Zone Al - Azeeziya City

اسم المؤلف: فلاح داود سلمان
اسم المشرف: عامر شاكر خضير الكناني
الموضوع العام: التخطيط الحضري
السنة: 2010
الموضوع الدقيق: التخطيط الحضري والاقليمي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ياتي هذا البحث لغرض تقويم اثر تغيير استعمالات الارض على الخدمات ومعرفة مدى تاثيرها على كفاءة التصميم الاساسي لمدينة العزيزية. وقد ركز البحث على تغيير استعمالات الارض من الاستعمال (الخضراء، الحدائق، المباني العامة والخدمات والاراضي الزراعية، الاستعمال الصن | This research introduce the assessment of the land use import on services and knowledge its affect on the master plan efficient of ALAZIZIYAH city, the research consent rate on the land use changes from (Green area, gardens, public building & services, ag

تقييم الاثار البيئية لمحطة ضخ عبد المحسن الكاظمي == Environmental Assessment of A Pumping Station Abdalmehsen Alkadhimi

اسم المؤلف: غفران محمود عبد الكريم
اسم المشرف: ندى خليفة محمد علي الركابي
الموضوع العام: التخطيط الحضري
السنة: 2010
الموضوع الدقيق: التخطيط البيئي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ادى الاهتمام المتزايد بقضايا البيئة عامة والقضايا المصاحبة لعمليات التنمية, خاصة الى المطالبة بتقييم الاثار البيئية المختلفة لمشروعات التنمية حتى يمكن التعرف على المشكلات البيئية وتحديد انسب طرق التعامل معها منذ بداية عمل هذه المشروعات عملا بالحكمة القائل | The increasing publicly interest in environmental issues and particularly in accompanying development processes to request different environmental impacts assessment (EIA) for development projects in order to dicover environmental problems and confine the

تطوير ضفاف نهر دجلة في مدينة بغداد منطقة الدراسة : الكريعات - الاعظمية == Develop Tigris River Banks In Baghdad City Case Study Alkriet - Alathamyia

اسم المؤلف: صفية مهدي خليل زيدان الشجيري
اسم المشرف: لؤي طه محمد رشيد الملا حويش
الموضوع العام: التخطيط الحضري
السنة: 2010
الموضوع الدقيق: التخطيط الحضري والاقليمي
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الكلمات الدلالية:
  • ضفة نهر دجلة
  • تنسيق الحضري لحد الشاطئ
  • الاستعمالات الترفيهية
  • احياء الضفة النهرية
  • مبادئ احياء الضفة النهرية
  • المشهد الحضري ادراك البيئة الحضرية
الصفحات الاولى:
المستخلص: شواطئ دجلة هي من مزايا التي تحملها العديد من المدن العراقية، ومدينة بغداد على سبيل المثال لا الحصر، وتتضح لنا في هذا السياق الاهمية الحقيقية لهذا النهر في كونه اساس في نشوء المستقرات، ثم المدن في وادي الرافدين، ومنها مدينة بغداد حيث يعد هو الدعامة الا | The shores of the Tigris is one of the advantages of Iraqi cities and Baghdad, for example, is not limited and we have recognized in this context the real importance of river as the basis of the emergence settlements then the cities in Mesopotamia, and in

تقويم كفاءة الاداء الاقتصادي لمعمل اسمنت كبيسة للمدة (2009 - 1996) == Evaluation of Economic Performance Efficiency of Kubaisa Cement Plant For The Period (1996 - 2009)

اسم المؤلف: شاكر حمود صلال جبر العبيدي
اسم المشرف: فايق جزاع ياسين الفهداوي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: الانبار
الصفحات الاولى:
المستخلص: تعد الصناعات التحويلية بشكل عام وصناعة الاسمنت بشكل خاص من الصناعات الحيوية والمهمة في الاقتصاد الوطني، بوصفها صناعة استراتيجية ترتبط بالتنمية الاقتصادية وتكوين الدخل القومي للبلد. ونظرا لاهمية قطاع صناعة الاسمنت لما يقوم به من انتاج سلعة ضرورية تلبي ال | They are the manufacturing industries in general and the cement industry in particular of industries vital and important in the national economy, as a strategic industry, related to economic development and the formation of the national income of the country. Given the importance of cement industry for its production of goods necessary to meet the rising demand for cement in the local markets, to improve conditions pension for citizens and the growing construction activity in the country as well as adopted a policy of investment and reconstruction, the domestic cement product not only covers ( 12%) of the local need, and the remainder to be offset by imports from neighboring countries that have been allocated to this research to shed light on the reality and development trends in the manufacture of cement in the cement plant is a leap for the period (2009 - 1996) and evaluate the efficiency of the plant in order to identify the nature of that development problems and difficulties faced by the industry and how to address the future and the ability of the plant on the exploitation of material resources, human and production capacity of the existing optimized in addition to the economic feasibility study for the expansion and rehabilitation of the plant. Of the most important results reached in this study are : 1 - They suffered from a cement plant is a leap of difficulties and many problems were the scarcity of capital funds for the rehabilitation process and non - optimal utilization of productive capacities and resources available that was caused by exceptional circumstances experienced by the country and its impacts on the performance of the plant was the unjust embargo and the shortage of spare parts, machinery and equipment followed the occupation of unjust and bad security situation and concluded the rupture continued in power that led to the closure of the plant for production.2 - They occupied the General Company of Iraqi Cement first round and a leading position in the cement industry in terms of quantity and quality, foot and had a cement plant leap prominent role in leading this company, where the percentage contribution of the plant to the State Company for the Iraqi Cement during the study period, according to some economic indicators.Through the index number of labor force, where contribution rates ranged between (20.7%) and (27.6%). Index for wages and salaries amounted to between the percentage of contribution (10.6%) and (32.9%). For indicator value of production ranged between the percentage of contribution (9.0%) and (60.3%). Through the index value of sales have ranged between the rates of contribution (14.0%) and (57.4%). For the indicator value of production requirements ranged between contributors (8.2%) and (43.0%), and all these indications, the economic importance of the plant compared to the company in general. 3 - They made the lab a major development in the cement industry which can be illustrated by him through some economic indicators, where it notes that the lab had made real progress and significant during the first seven years of years of schooling of any pre - occupation where it is noted that the quantity of production increased from (331 300) tons in 1996 to (824 827) tons in 2002 as well as the value of production at current prices which increased from (1,196,576) thousand dinars (13.7 million) thousand dinars in 2002. With regard to sales volumes have increased from (324 218 tons) to (801 614) tons in 2002 as well as the value of sales increased. As well as by index worker productivity where it notes that productivity continued to increase even during the second half of the study, the increase in the second half of the study is not true because of high prices and not to increase production and this is noticed through a standard worker productivity at constant prices. The productivity pay has continued to decline throughout the years of the study because of the continuing increase in salaries, wages and a greater proportion of the increased value of production. This is also true measure of the productivity of capital invested in productivity which continues to increase in the first half of the years of study except in 2000 decreased by simple. As regards the second half of the study, after the occupation, the indicators are all in decline and even indicators that achieved an increase are due to increase prices any increase is real, due to poor security situation and the shortage of electric power in addition to increasing the number of employees who impact on productivity Working wage and productivity through increased salaries and wages.4 - Despite the continuing rise in the total costs and the decline in real output but that the lab made a profit throughout the years of the study (1996 - 2009) due to increased sales in addition to increasing prices of cement.5 - With regard to production capacities noted that the design capacity continued stability throughout the school years and that there is a change going on in energy planned, including inconsistent with the available energy, which clearly affected by the decline in rates of implementation and use, operation and this is a sign of weakness in the performance of the lab, and a rise in the proportion of idle capacity, which dates back to the obsolescence caused by the plant and the lack of spare parts and poor security situation and the special circumstances faced by the country in addition to the significant shortage of electric power, which is the main reason not to use the productive capacities in the second half of the study.6 - With regard to the criteria for evaluating the efficiency of the plant for the period (1996 - 2009) has been shown how the performance of the plant with the economic criteria (financial gain, and rate of return on invested capital, the rate of return on dinar per gross value added and net, the ratio of net profit to the value added, the proportion of wages and salaries to value added, the ratio of value added to total revenue, total economic surplus and net costs of the unit produced, the share of unit sales of the profits, and finally the degree of industrialization). 7 - The future plan showed positive results in terms of internal rate of return for the first case as the original data (44.85%) and the second case when a sensitivity (36.1%), which are rates high. In the third case, it was clear from the results that the lab can work and make money even if the total costs increased by (73%), the rate of increase in costs that are equal then the internal rate of return with the cost of the opportunity with the stability of the rest of the variables. For the fourth case despite the assumption of a cost increase of high and low production and sales, it is acceptable ratio, especially as the plant continued the public sector and aims to provide the cement needed for development.

اتجاهات تصميم المحافظ الاستثمارية المثلى والبديلة في سوق العراق للاوراق المالية == Trends In Alternative Optimal Investment Portfolios Design In Iraq Stock Exchange

اسم المؤلف: حيدر قادر حسين الدليمي
اسم المشرف: علي عبد الهادي سالم
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: الانبار
الصفحات الاولى:
المستخلص: استهدفت الدراسة تحديد المحفظة الاستثمارية المثلى في سوق العراق للاوراق المالية، وقد غطت الدراسة مدة زمنية من «2008 - 2003م»، واختيرت عينة الدراسة من مجتمعها المتمثل في الشركات المساهمة المدرجة في سوق العراق للاوراق المالية، اذ تم اختيار «39» شركة عاملة في | The study aims at designing an alternative optimal investment portfolios in Iraq Stock Exchange. The study covers the period between 2003 - 2008. The sample of study is 39 different - sector companies of the registered ones in Iraq Stock Exchange. It is hypothesized that the optimal investment portfolios that take into account the conditions of risk and uncertainty accompanying decision making, are different from that do not so. They, in their turn, aim at increasing the expected income and there is a type of Trade - off in optimal investment portfolios between the expected income and accompanying risk margin of portfolio, as the portfolio of high income is accompanied by high risk margin and vise versa. The linear programming is used to derivate the optimal investment portfolio in Iraq Stock Exchange and Motad Model to derivate the alternative efficient portfolios in the market. The adequacy of the above - mentioned models are tested in the formation of optimal investment portfolio with markets returns by using QSB programme, which works according to the simplex method. The study validates the hypotheses and the results of analysis and measurement of linear programming model led to the formation of alternative optimal investment portfolio on Iraq Stock Exchange. Five efficient alternative portfolios are derived by using Motad Model. Each of these portfolios consists of group companies, which differ from each other as far as the level of income and risk margin are concerned.

تاثير نظام الاحالة في الرعاية الصحية الاولية في تحسين جودة الخدمات الطبية : دراسة وصفية في المراكز الصحية بمدينة الصدر

اسم المؤلف: جواد عبد الواحد فيض الله
اسم المشرف: رعد عبد الله عيدان الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: ادارة المستشفيات
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تهدف الدراسة الى معرفة تاثير نظام الاحالة في تحسين جودة الخدمة الطبية وهي دراسة وصفية في المراكز الصحية بمدينة الصدر. والاحالة في بحثنا هذا هي عملية تحويل المريض من مركز الرعاية الصحية والتي تحتوي على المستوى الاول للخدمات الصحية لانها تفتقر الى الاختصا

الحكم المحلي ودوره في ابعاد التنمية الاجتماعية : دراسة مقارنة بين محافظتي بغداد وكربلاء == The Local Government; Its Role In Dimensions of Social Development - A Comparison Study Between The Governorates of Baghdad And Karbala

اسم المؤلف: يسار فاروق فيصل
اسم المشرف: حاتم فارس الطعان
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: ادارة عامة
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: بات جليا لدى الكثير من الحكومات المركزية والمحلية ان التنمية الاجتماعية، غير مقتصرة على كيان او فئة او شخص بل ان النجاح الحقيقي في ايصال المنفعة للمواطن في الوقت والمكان الصحيحين.وهنا تبرز حبكة المنظومة الادارية التي تحكم العمل وتضبط الاداء الحكومي. تهدف | It is clear at several central governments and local governments that the social developments is not limited on certain entity, class or a person but the real success is in giving the profit to the individual in right place and time. Here appears the goodness of the administrative system which governs the work and governmental performance.The current study aims to clear the role of local governance in the dimension of social development. The problem of the study in several questions such as : Can the units of local governance contribute in developing the dimensions of the social development if it has the suitable support ? Which means investigating the scope of the local governance abilities in developing the social development sectors represented in health and education sector. In order to achieve the objective of the study and to answer the questions of the problem it was studied through analyses of the information of costs for developing health and education sectors in the data bases of the directorate of planning and following in the two studied governorates.The researcher see the study to be a comparison between Baghdad and Karbala. In order to analyze the information the researcher use some statistical methodsThe study concludes some results among the most important; - The study approves that there is no fair in distributing payments between health and education sectors and between other sectors during the period of the study in the studied governorates. This is considered a negligence for the two sectors which shall reflect on the people and on the introducing services. Consequently it leads to unaware for the peoples demands and cause the people to think that the local governments are working individually in making decisions and unjustfy the none comply with.That leads to widen the hole between the people and the local governments that cause the individual to feel of solicitude and distribute the development in the society.The study recommend the necessity to provide the funds necessary to perform the projects and developing plans and to work to support the public participation through participation of as great as possible of society class in social developments in various sectors. The study also emphasize in widening the authorities of local governorates in the committees level in order to develop the various sectors on the local unites.

مقارنة طرائق المويجة المتقلصة لتقدير انموذج الانحدار اللامعلمي في حالة عدم تجانس التباين

اسم المؤلف: نبيلة عبد الهادي فائز الشريف
اسم المشرف: ظافر حسين رشيد النجار
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان اساليب الانحدار اللامعلمي توفر طريقة كفوءة في ايجاد شكل في مجاميع البيانات بدون فرض انموذج انحدار معلمي حيث اننا نلجا للانحدار اللامعلمي عندما لا نملك انموذج معلمي محقق منه بصورة جيدة للموضوع قيد الدراسة او عندما نملك انموذج معلمي محقق منه بصورة جيدة

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:
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