البحث — المستودع الرقمي العراقي

نتائج البحث: 25 من أصل 1,597

اثر التضخم الاقتصادي على الاحتياطيات في الشركات المساهمة : دراسة تطبيقية في الشركة الوطنية للصناعات الكيمياوية والبلاستيكية شركة مساهمة مختلطة == The Effect of Inflation On Reserves In Contributing Companies : An Applied Study In The National Company For Chemical And Plastic Industries Amixed Contributing Company

اسم المؤلف: نهاد حسين احمد

اسم المشرف: نجيب سليمان بطرس

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: The Reserves, in their forms and Kinds, play a significant role to enforce the financial position and Support the Company Capital, So a good financial policy requires of the management Constructing a Second Wall or a preventive armor for the Capital to be Supported and to Support the Other rights. This Could be done by reserving a part of the profits achieved annaully and making them Unavailable for distribution as profits in forms of reserves, with the aim of maintaining the economic and financial objectives, for the purpose of Supporting Financial position of the Company, Creating more Confidence, and insurance for varions Clients Under the normal economic Circumstances, But the effect of inflation on purchase power negativelly makes the company uncapable of achieving the aim of reserves making.Iraqi Companies are Still preparing their financial data on the base of historical Cost principle without taking into Consideration the Change of general prices Level, and depending on this principle Under the Circumstances of prices increase makes the Clear elements of Balance Sheet and the activity results of low Values.The reserves as an element in Balance Sheet effect on increasing general price Level as the other Balance Sheet elements in one hand, and on the other hand will be effected in their first making by the effect of accounting profit by General price Level. The thesis is divided into four Chapters, each one is Subdivided into two researches. The first Chapter in title (Reserves) Contains two researches, the first one involves the reserves and provisions defination, the most important points that Clarify the difference between reserves and provisions, and the reasons of making reserves in addition to their Kinds. The Second research includes registrating the reserves in accounting records with referring to Iraqi Company law and industrial investment law and make a Comparison with the Contents of the law of Some Countries. In addition to that mensioning reserves Under the Unified accounting System, their importance, Kinds and methods, and finally announcing the reserves.The Second Chapter in title (Inflation) The first research in it deals with the Concept of in flalation, its types, reasons and the index numbers, Wherase the Second research involves the historical Costs, the Comments Cost faces, the Way of handling inflation and the effect of inflation on reserves. The third Chapter States The effect of inflation on reserves practically through two researches, the first one is about the historical Summary of research Sample and the accounting System depended. The Second one deals with the fact of accounting handling to reserves with Stating the effect of inflation on reserves. Finally, the fourth Chapter that of two researches, the first one is about the most important Conlussions, and the Second ond is about the recommendations the researcher takes into Considertation to handle the research problem. The researcher wishes with this humble work adding new Study to other previous Studies and overwhelming benefit in theoritical and practical aspects.

الاستثمار الاجنبي المباشر في ظل نظريات الاعمال الدولية : دراسة تطبيقية على بلدان العالم العربي مع الاشارة الى امكانية استضافته في العراق == Foreign Direct Investment Under The Theories of International Business An Applied Study On Arab World Countries With Referring To Feasibility of Hosting Fdi In Iraq

اسم المؤلف: نغم حسين نعمة عبيد

اسم المشرف: محمد علي ابراهيم العامري

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: ادارة اعمال

الدرجة: دكتوراه

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: اضحت ظاهرة الاستثمارات الاجنبية ولاسيما المباشرة منها الموضوع الاكثر جدلا ومعاصرة في حقل الادارة المالية، فقد شهد التعامل بها نموا انفجاريا خلال الربع الاخير من القرن العشرين نتيجة التطورات الاقتصادية التي عمت العالم وفتح الاسواق العالمية وزيادة حدة المن | The phenomena of foreign direct investment (FDI) has become the most controversial and updated subject in the field of financial management. The transact in FDI witnessed an explosive growth in the last two decades of the 20 - century owing to the economical developments which pervaded the world as well as the openness of the world markets and the increase of competition, the concern in Transnational Corporations (TNCs) increased. The FDI made the TNC go beyond the borders and served as a toll to implement its operations abroad. These Companies had great role in the hinges of the world economy which reflects its financial, advertising, technological and marketing abilities. This growing role took place after a wave of mergering and strategic alliances among the companies that led to the increase of its effectiveness in the world economy, even some of the companies possessed abilities exceeded the available abilities of some countries. Consequently FDIS have become the main players that formulate and guide world events. The collapse of communism and the widespread adoption of free market economy attributed more flexibility to these investments coupled with the termination of the constraints imposed by the national regimes before the economic liberation. Thus they were able to impose their criteria because they became the main source of financial funding and acquiring the progressive technology. Numerous developing countries definitely competed to implement radical changes in their systems and Laws in order to prepare an attractive environment for FDIS. The Arab states, especially Iraq, have to interact with the new developments in the technological field because it is impossible to be away from the world developments and closed. It is necessary to interact positively with these variables and economical developments. According to the points mentioned the study provides a know - how applicable frame for the nature of the FDIS and how to attract them i.e. to provide the suitable investing climate. As Iraq is one of the Arab states the study focused on the Arab region to be the areas where the application can be analyzed through analyzing these inflows, trends. Distribution and features as well as measuring cost and the benefits realized in the host country. Moreover the paper examines the possibility of hosting FDI in Iraq through analyzing the reality of Iraq economy and its prospectus.The study reached the following important conclusions.1 - The trends of the FDI inflows are often on regional levels, they target a region and a not a designated state. The investor tooks for territories enjoy economical, predictable and political environments with effective jurisdical systems that facilitate to enter the markets. Regionalism represents dimension for overall strategy for these companies and that explains the small size or FDI inflows in the Arab world, which count for (2%) in the last two decades 2 - The evolution of commercial frames of regional configuration participated in displaying the efforts of host countries attraction to FDIS to enhance their abilities to compete and mergering in world economy by expanding their share in the market and relaxation of constraints on FDI in flows. The investors often use territory of free trade as a platform to access other markets. Egypt, for example, occupied the first location in the Arab world in attracting FDI inflows (17%) of the overall Arab inflows followed by Morocco (16%) while the other Arab states did not realize much (1%) like Iraq, Gyboty, Palestine, Kuwait, Mauritania and Somalia, and Libya has realized negative rate.3 - The attraction of FDI depends on the government philosophy, political stability, and privatization Law supremacy, the exchange of currency and taxation system. The important factor, which all these issues depend on, is the availability of real investing opportunities. The private sector plays the biggest role in this respect because it looks for these opportunities according to the requirements of the host economies and translates them in to projects and promotion to be incubators for these inflows. This clarifies the in congruency in the increase of inflows from FDL in the Arab world compared with the rapid increase in the world and in the developing countries. The rate does not exceed (5%) of the overall inflows of FDI in the developing countries while Africa realized (7%) Latin America 25%, Asia and pacific (59%)4 - The MNCS in their geographical distribution of their investments centered in the countries that always provide the congruent climate and not neglecting the importance of natural resources and the geographical location of the host countries. Egypt, Saudi Arabia, Morocco and Tunisia have the big share of the cumulative value of FDI in the Arab world which mounted (60%) in limited actors in these states because of the investor reluctance to enter specified sectors owing to the changes in political and economical situations and fear of foreign control on the nation capital. As a result the industrial sector gained the highest rate of inflows (36%) while the mining industry received (5.5%).The inflows of FDI in the Arab world were distributed in relation to the political risk of the sectors. 5 - The FDI inflows bear the positive effect that pushes the economic development forward when two conditions are available : - • The size of the inflows from FDI. The bigger size of the inflows will lead to a greater share in the economic growth process and vice verra.• The host country should adopt an effective role in conducting these inflows and directing them to the vital hinges. This explains the simple role of the FDI inflows to the Arabic region because it only realized a small rate (10%) of the gross fixed capital forming during the last two decades, while they realized higher rate in the developing countries. In Singapore, for example, the participation rate of FDI in forming the gross fixed capital was (63%) for the same period.6 - One of the justifications of FDIS in the Iraqi economy is to enhance development and economic evaluation in a country that suffers from deep and serious spoilage in economic structures and a collapse of the infrastructure. Here we can not ignore the transact with FDI has many benefits national companies (TNCS) based on the depth and degree of the relations built with centers of research and development (RD) in the host country. As well as the degree of recruiting the national staff in these companies and to run training and development courses

تحليل وقياس اتجاهات الفقر في العراق للمدة 1980 - 2005

اسم المؤلف: ندوة هلال جودة

اسم المشرف: نبيل جعفر عبد الرضا المرسومي

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: الاحصاء

الدرجة: دكتوراه

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

تشخيص راس المال الفكري وتطويره : دراسة تطبيقية في الشركة العامة لتسوق الادوية والمستلزمات الطبية - وزارة الصحة العراقية

اسم المؤلف: ناصر جبر شيال

اسم المشرف: سعد علي حمود عباس العنزي

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: ادارة المستشفيات

الدرجة: دبلوم عالي

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

مقارنة مقدر المنوال الحصين مع بعض المقدرات الاخرى ولمعلمة الموقع == Comparing The Robust Estimator of The Mode With Some Other Estimators For Location Parameter

اسم المؤلف: نازك جعفر صادق

اسم المشرف: عماد حازم عبودي

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: الاحصاء

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

التعلم التنظيمي والذاكرة التنظيمية واثرهما في استراتيجيات ادارة الموارد البشرية : دراسة تشخيصية تحليلية في عينة من المنظمات الصحية == Organizational Learning & Organizational Memory & Their Effects On Human Resource Management Strategies Diagnostic & Analytic Study In A Sample From Health Organizations

اسم المؤلف: مؤيد يوسف نعمة الساعدي

اسم المشرف: سعد علي حمود عباس العنزي

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: ادارة اعمال

الدرجة: دكتوراه

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: تفاعلت ثلاثة متغيرات لتشكيل الاطار الفكري والفلسفي لهذه الدراسة، وهي ( التعلم التنظيمي والذاكرة التنظيمية واستراتيجيات ادارة الموارد البشرية )، وقد انطلقت الدراسة من مشكلة معبر عنها بعدد من التساؤلات الفكرية والتطبيقية، استهدف من الاجابة عنها استجلاء | Three variables interacted to form the ideological and philosophic frame of this study which are ( Organizational Learning , Organizational Memory & Human Resource Management Strategies ) , this study started from a problem expressed by of applied and ideological wonderments to answer these questions in order to illustrate the philosophy theory and ideological functions of these variables because they are new subjects at Arabic environment in general and Iraqi environment in special and determine its level of importance , its effect and the ability of using it at application environment which formed from a sample from health organizations which depend on a knowledge ( intensive , average intensive and low intensive ) , the researcher expects it is near to the learning organization situation , the sample of study was determined by ( 51 ) persons from knowledge makers. The study used non parametric statistical tools in analyzing , information treatment and data treatment by depending on statistical programs as ( spss 13& Minitab ) , the study methologized at a research methodology depend on analysis so the study is analytic and determine ism and its importance will appear in ideological and philosophic origin for study variables depend on application effort for actuality of organizational learning and it's role in building organizational memory and capability range this memory at controlling the studied organizations at the use from its knowledge and storage expertise in treatment its problems in frame of actuality of its human resources and capability of reforming effective strategies to manage these resources in frame of organizational learning philosophy in order to get learned resources capable at given these organizations enough elasticity for adjustment with the environment variables and achieving permanent competitive feature. The study including seven chapters , the first one was devoted to state the important previous studies , the second , third and fourth chapters were devoted to strengthen study variables ideologically and philosophic , where as the fifth and sixth chapters were devoted for analyzing and statistical treatment, the last chapter involved conclusions , recommendations and suggestions. The study conducted to idological theory and applied conclusions which determine actual of organizational learning philosoohic found at application environment , determined natural of organizational memory philosophic , building and usage , Knowing the actual of human resource worker in researched organizations and introduced recommendations most of them from the resercher's observation's and therest from theory and applied recommendations

نموذج للتخطيط القوى العاملة : دراسة ميدانية في كليتي الطب والادارة والاقتصاد - جامعة البصرة == A Model For Manpower Planning A Survey In Medical & Admin. & Econ. Colleges University of Basrah

اسم المؤلف: منى طاهر غافل الربيعي

اسم المشرف: محمد عبود طاهر

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: الاحصاء

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المقارنة بين طرائق تقدير النموذج الرياضي لسلسلة الحمض النووي DNA مع تطبيق عملي == Comparison Among Mathematical’s Model Estimator Methods For Sequences Nucleic Acid DNA With Application

اسم المؤلف: مظهر خالد عبد الحميد الجبوري

اسم المشرف: فاتن فاروق صالح البدري

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: بحوث العمليات

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

علاقة الدوافع والحوافز باداء الاطباء : دراسة استطلاعية لاراء عينة من الاطباء في دائرة صحة بغداد - الرصافة

اسم المؤلف: محمد زهراو عباس

اسم المشرف: عبد السلام لفتة سعيد

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: ادارة المستشفيات

الدرجة: دبلوم عالي

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

تحليل الموجة الصغيرة Wavelet لتقدير منحنى الانحدار اللا معلمي == Wavelet Analysis For Estimating Nonparametric Regression Curve

اسم المؤلف: محمد حبيب كاظم الشاروط

اسم المشرف: ظافر حسين رشيد النجار | نوري فرحان المياحي

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: الاحصاء

الدرجة: دكتوراه

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

علاقـة الاستثمار في قطاع التعليـم بالتنمية الاقتصادية لبلـدان عربيـة مختارة للمدة (1985 - 2001)

اسم المؤلف: ماهر عزيز عبد الرحمن الحبيب

اسم المشرف: هناء عبد الحسين محيميد الطائي

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: الاقتصاد

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

بناء المدونات الاخلاقية في المنظمات الصحية العراقية : دراسة تحليلية

اسم المؤلف: لمى طارق محمد الجادر

اسم المشرف: عباس علي ظاهر العامري

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: ادارة المستشفيات

الدرجة: دبلوم عالي

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

توظيف نهج سطوح الاستجابات المتعددة المرتبطة في تصميم المعلمة الحصين مع تطبيقات عملية

اسم المؤلف: فرح عصام حسن

اسم المشرف: ابتسام مصطفى كمال

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: الاحصاء

الدرجة: دكتوراه

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: هذه الاطروحة كانت محاولة لايجاد اساليب كفوءة يتم فيها معالجة حالة الاستجابات المتعددة المرتبطة في تصميم المعلمة الحصين، بتعميم نهج سطوح الاستجابة وتوظيفه في خمسة اساليب مقترحة اخرى، في كل منها تم الاعتماد على دالة هدف مختلفة تعالج حالة معينة، والدوال المو | The purpose of this study was to find efficient techniques that extend the application of response surface methodology to the multiple robust parameter design, for cases in which multiple responses are correlated. The study recommends the use of five techniques, in each one a different function was employed. These functions are : 1. Squared loss function2. Principal component function3. Canonical correlation function4. Multiple correlation function5. Partial correlation function In the five suggested techniques the model of Quesada & Casteillo which is a generalization of Vining and Myres model for the one response case, was considered. The model was assumed to follow the assumptions of the seemingly unrelated regression equations system. And Zenller’s two stage technique was employed to estimate its parameters. The five suggested techniques were employed in five different experiments for different fields. Then the results were compared with the results of Quesada & Casteillo approach for multiple robust parameter design. The comparison was based on criteria of the average mean square error, which was the lowest at the most optimal solutions produced from the suggested techniques and for the following applications : 1. Optimization and robustness of the High - performance Liquid Chromatography. 2. Optimization and robustness of the carry and release function of a coated drug.3. Optimization and robustness of the computers network efficiency.4. Improvement and robustness of the quality of coffee treated by a new technique.5. Optimization and robustness of the function of a printing machine in adding colored inks.

العلاقة المتبادلة بين التنمية المستدامة والبيئة == The Mutual Realtion Ship Between The Environment And Susteinable Development

اسم المؤلف: فرح بشير خليفة العمراني

اسم المشرف: شريف نقي الشيخ

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: الاقتصاد

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: Developing Countries have shown a great interest in economical development because of the backward condition that these countries suffer from. Many different systems, opinions, theories and methods have been suggested to get rid of backwardness and to build prosperous and healthy society that is able to afford all prosperity - requirements to itself. The concept of economical development, which used to concern with the material aspect only, has developed to get a broader dimention of other new concepts which begin to take other aspects into conception. Economical development has expanded to include the conceptions of human development, human sustainable development and sustainable development which tack into consideration not only the economical and social aspects, but also the environmental and political ones. The problem of environmental decline is recently raised because of mans misuse of the environment and its resources. The attention is drawn to the environmental and sustainable development and the ways of achieving them in the developing countries that suffer from the reduction of their social and economical activities as well as environment pollution. Sustainable development is connected, in a way or another, with the increasing burdens on the different components of the environment. So, it becomes necessary that quickening the development has to go hand in hand with supporting educational and health services as well as population growth control spreading environmental acquaintance. All these developing activities must be connected with each other in order to reduce the bad effects that may take place because of the development of agricultural progress as well as the development of maintaining water purification and vegetation to the lowest level.The study aims at achieving the equation between realizing sustainable development and maintaining the environment in order to allow the coming generations to enjoy its materialistic and non - materialistic sources. This will be shown at different stages of this study.Finally I would like to explain the motive behind choosing the field of sustainable development and environment, the field is considered one of the most contemporary issues. Yet, the study faced a lot of obstacles because of the lack of references and sources about this subject. None the less, I hope that this humble effort will be another step that can be added to the issue of sustainable development and environment.

اشكال التمويل طويل الاجل وكفاءة السوق المالية : دراسة تطبيقية في سوق العراق للاوراق المالية == Forms of Long - Term Financing And Financial Market Efficiency (Applied Study of Al Iraq Financial Market)

اسم المؤلف: فتحية مزهر عبد الرضا القريشي

اسم المشرف: محمد علي ابراهيم العامري

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: ادارة اعمال

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: استهدفت الدراسة تبيان الاثر الذي يمكن ان تفرضه حالة كفاءة السوق المالية على شكل التمويل المختار من قبل الشركات، وغطت الدراسة المدة الزمنية الممتدة من(1998) الى (2002)، وتطلب تحقيق هدف الدراسة اختيار عينة للدراسة تمثلت بجميع شركات القطاع الصناعي المدرجة | Of M. A degree in buisness administration titled (forms of long term funding and fiuancial marl financial market).Prepared by / fathia mizher abdul ridha Ei kurishi. The research targeted the in influence a which could by imposed by financial marl kot of funding form which is choosen by companies. the study coreves the periodo from 1998 to 2002. It reqnired a chieve the study target choose a sample for study rep resented by all industrial sector companies recorded in Iraqi financial market. The study based on main by po thes that l on assume that other factores are firm the form of funding are determined in the light of dominated market efficiency case - thus when when financial market is poor enough or in semi : powerful form it resort or I nternal funding form extern al funding.The study reaches to several conclusions , the most important. 1. when financial al market is efficient all funding forms are complet alterative 2. funding al ternatives are rarid in costs and its influence on estatl is hea valne.3. compare is on between market valne and real value proid the decision making abont establishment evaluation.the issuance timing according to this evaluation. the study also reaches to several recommendation from them are.1. the importance of raise Iraq financial market by money expose and spread contin uously and impose limitations on dealings.2. the importance of activate the other long term funding in Iraqi inancil market for its importauce which it could per form in reduce funding costs and enlarge establishment value.

استخدام التصميم الامثل - D لتجارب القطاعات غير الكاملة المتزنة بنفس المعلمات == Using The D - Optimal Design For The Unbalanced Incomplete Block Design With The Same Parameters

اسم المؤلف: غياث حميد مجيد

اسم المشرف: عماد حازم عبودي

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: الاحصاء

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

تحديد وتخصيص تكاليف الهدر باستخدام اسلوب تدفق المواد : دراسة تطبيقية في الشركة العامة لصناعة الاسمدة - المنطقة الجنوبية == Definition & Specification The Waste Costs According To Materials Affluence Approach Applied Study In The Southern State Company For Fertilizer Industry

اسم المؤلف: عماد عبد الستار سلمان المشكور

اسم المشرف: هاشم علي هاشم الموسوي

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

تطوير نظام خبير لتصميم نظام التصنيع الخلوي وجدولته : دراسة حالة في الشركة العامة للصناعات الكهربائية == Improvement Expert System To Design Cellular Manufacturing System & Schedule It A Case Study At General Electric Industries Corporation

اسم المؤلف: علي محمد جسام الجبوري

اسم المشرف: صباح مجيد سعيد النجار | زهير عيسى الداوود

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: ادارة اعمال

الدرجة: دكتوراه

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: تواجه الشركات الصناعية منافسة شديدة على المستوى المحلي والعالمــي، تمثلت هذه المنافسة في تخفيض الكلف الى ادنى مستوى ممكن للوصول الى سعر تنافسي يحقق للشركة اكبر حصة سوقية، مع الاخذ بالاعتبار مسالة تحسين الجودة التي تلبي حاجات الزبون ورغباته، ومن اجل الوصو | Manufacturing companies face a great competition in both local and international level, this competition was represented by decreasing the costs to the possible minimum levels in order to come about a competitive price that achieves the largest market participation to the company taking in consideration improving the quality of products to meet the needs and wishes of costumers and to reach to the product flexibility which is usually related to the functional manufacturing systems and to raise the production efficiency related to the quantities production, therefore it was recommended to use cellular manufacturing system since it is one of the successful eateries. This system is based on the idea of gathering different machines in groups so as to treat the group of similar parts, which results in the formation of semi - independent manufacturing cells. The aim of the study is to design a system called (IESCMSS) which depends in the expert as one of the artificial intelligence technologies and this system consists of two parts, the first one is interested in generating different solution to the problem of the formation of manufacturing cells by using a group of cell formation methods. This part also presents advice to the user about doing possible changes and evaluating according to the group of efficiency measures for cell formation to choose the best method. The second part of the system acted on loading the work orders on the cell in order to estimate the energy of both machines and cells, and applying a group of the rules of scheduling the cellular manufacturing system and comparing between them according to a group of measures that evaluate the activity of scheduling rules and recognizing the performance of each rule to choose the best one. The expert systems was designed depending on the (Visual Basic) language which is considered the suitable environment to design advanced programs and to verify the possibility of applying those programs to obtain quick and precise results. The scientific importance of this study was originated from its humble participation to fill the gap in the process of treating the problem of the formation of manufacturing cells and scheduling them as well. The study has depended on the case study manner as a method to know the results of managing the expert system (IESCMSS). The study sample were taken from Tammooz air conditioner factory. The most important conclusions of the study were : the AVV method in forming manufacturing cells exceeded the other methods in view of the group of formation efficiency measures. The results of applying the expert system showed a new method in doing the process of reassignment to the machines and the parts quickly and precisely in addition achieving accuracy and quickness in doing the processes of loading and scheduling to each cell generated from the application of formation methods

اثر التحدي الاخلاقي للمحاسبة الابداعية في تحديد الدخل الخاضع للضريبة : دراسة تطبيقية في الهيئة العامة للضرائب في العراق == The Effect of Ethical Challenge For Creative Accounting In Determining Taxable Income Applied Study In The General Commission For Taxes In Iraq

اسم المؤلف: علاء فريد عبد الاحد يوسف بطو

اسم المشرف: ماهر موسى العبيدي

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

دور استراتيجية المزيج التسويقي في تحقيق الميزة التنافسية : دراسة ميدانية في عينة من المصارف الحكومية والاهلية في محافظة البصرة == The Role of Marketing Mix Strategy To Achieve Competitive Advantage A Field Study In A Specimen From Governmental And Private Banks In Basrah

اسم المؤلف: عباس عبد الحميد عبد العباس علي العتيبي

اسم المشرف: عبد الرضا فرج بدراوي الخماس

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: ادارة اعمال

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

تقييم متطلبات تطبيق ادارة الجودة الشاملة للبيئة : دراسة مقارنة == Evaluate The Application of Environmental Total Quality Management

اسم المؤلف: عائشة حمودي هاشم ابراهيم العبيد

اسم المشرف: سعد علي حمود عباس العنزي

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: ادارة صناعية

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: تهدف الدراسة الى بيان مفهوم ادارة الجودة الشاملة للبيئة، وامكانية تطبيقه في الشركتين العامتين لصناعة البطاريات والكهربائية، ودراسة ممكنات الوصول اليها ومقوماتها الاساسية، فضلا عن تحديد النشاطات والاجراءات اللازمة لها، كما سعت الدراسة الى تشخيص الملوث | The Study Aims To Clarify The Concept of "Environmental Total Quality Management", The Possibility of Its Implementing In The Following Firms : • The General Establishment for Batteries Industry.• The General Establishment for Electrical Industry.Studying the ways that’s leads to the possibilities of reaching those aims and the basic foundation of this concept as well as specifying that necessary procedures and activities for achieving that. The study also tried to diagnose the researched companies environmental pollution for each of the specific types in order to control them environmentally. The importance of the study came from the stream that flown the way of how it present a theoretical framework related to the series of specification ISO 14001 and the efforts of the study to get a deep understanding about the statement recognition, providing the lasses to stand upon in develviring the environmental system. The study shows how the top management get a perception that guided them accept the necessity of the environmental performance improvement and for protecting environment in a systematic way that reflect the range of the picture clarity about the process of controlling environmental performance and the efforts for setting up an environmental strategy for both companies like the business organizations, as well as, the continuous improvement to them. The study discussed the environmental legislation framework or frames in the theoretical scope about environmental management systems and international series specifications to help the firm in implementing environmental total quality management and its improvements. The research problem came from an assumption which has an implication related to the matter that the two researched companies are suffering from the lack of recognition about environmental total quality management, and by applying the international specifications on them as a competitive weapon and one of the competitive advantage factors that may leads it not implemented and developed in the right way, to a negative effects on the environment and to an increasing in the dangerous polluted materials that throwed out this factories and which will be a threat to the general healthiness became of the emanation of pollutions, the refuses and the retains.The research based on for basic assumptions. The second and third basic assumptions branched into three sub - assumptions. The first assumptions have alight degree of acceptance and stability. The study conclude to each companies must be able to control it self through adopting the whole steps that are responsible for managing its operations without any negative effect on the environment. The benefits that have been achieved by the environmental management system and those that came from acquiring the (ISO 14001) certification are multiple and so it must have great attention from the industrial companies. The submission to implement the environmental management system usually helps the firm in achieving financial sowing.Researches proposed many recommendations, the important one was setting up on environmental plan for industrial firms specially those whom have been researched and that it must be reliable even it will be on the general industrial sector level in Iraq.

العلاقـــة بيـــن استراتيجيات ادارة المعرفة ودورة حياة المنظمة واثرها في الاداء المنظمي : دراسة تشخيصية تحليلية في عينة من الشركات الصناعية العراقية == The Relation Between Knowledge Management Strategies And Organization Life Cycle And Its Affection of Organization Performance Diagnostic & Analytic Study In Sample of Iraqi Industrial Companies

اسم المؤلف: شذى عبود شاكر

اسم المشرف: انتصار عباس حمادي الدليمي

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: ادارة اعمال

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: العلاقة بين استراتيجيات ادارة المعرفة ودورة حياة المنظمة واثرها في الاداء المنظمي تجاذبت هـذه الدراسة ثلاثـة متغيـرات هـي : استراتيجيات ادارة المعرفة والممثلة بـ( استراتيجية الايجاد واستراتيجية المشاركة واستراتيجية الاستثمار ) ودورة حياة المنظمة المتمثلة | The relation between knowledge administration strategies and its role in organization life cycle and its affection organization performance.Three variables attracted this study : Knowledge administration strategies represented b y (finding strategies, participating strategy and investment strategy) and organization circle represented by (Birth, development, maturity stages and organization performance which occupied wide range of the researcher thinking because of the lack in contemporary studies which deals with this blend of critical variables specially that include the relation between knowledge administration relation and organization life circle. This study aims to examine and analyse collaboration relations and affection among previous variables. Thus it introduce hypothetical drawing to explain possible relations among main variables and the affection on organization performance and companies business results which the following hypothesis.H1 : It is expected to be on the importance of study variables between (middle importance) and (important).H2 : No moral relations of collaboration between (knowledge administration strategies on organization cycle life).H3 : No moral collaboration relations between (knowledge administration strategies and organization life cycles and organization performance).H4 : No moral affection relation between (knowledge administration strategies and organization life).H5 : No moral affection relation between knowledge administration strategies and organization cycle life) and organization performance.The study in all data depended on questionnaire and documents and companies records (research sample). Iraqi industrial sector was examined as a filed to make filed aspects as it took a random of (75) manager in three industrial companies.This study results support it hypothesis where it that companies that the companies which was in entering stage was directed to finding strategies. The company in development stage was directed to participating and companies in maturity were directed to investment. The series is in introduces study contents on four researches. First for the study curriculum and some previous study. Second research about theoretical frames. Third research about examine and analyze study hypothesis. Fourth research about the most important conclusions, recommendations and suggestions.The study introduces several conclusions, and recommendations, which emphasize on necessity of harmony mechanism between knowledge administration strategy and stage of organization life cycle which support in understand organizations nature. Also the study emphasizes on the importance of study concept of organization life cycle which support to understand nature of organization constitution and its surviving and the affection on organization performance.

التخطيط المالي في المنظمات الصحية العراقية العامة رؤية علمية للخطوات والاجراءات

اسم المؤلف: سوزان عبد اللطيف علي

اسم المشرف: عبد الصاحب صالح عبد الصاحب

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: ادارة عامة

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: The researcher studied the operation of financial planning in health public Iraqi organizations (HPIO) ,the main organization studied is the ministry of health (MOH) in which its consider as the total administration level. Medical city,& Baghdad teaching hospital considered as the partial administration level (for the period of 2002 - 2005 A.C)This research is building upon three questions : Q1) Are there any particular scientific steps for the financial planning in the total administration level ? Q2) Are there any particular scientific steps for the financial planning in the partial administration level ? Q3) Is there any clear arrangement between the two levels ? ( in order to gain access revenues & the way of spending these revenues ). The theoretical value of the research shows that the financial planning is achieve according to the following steps : a) Goals of the organization. b) Forecasting C) Alternative revenue options. d) Evaluation of revenue options. e) Decision making. f) plans ( budgets). g) Implementing & follow up. The main results of the research are the following : The (HPIO) is functioning according non recorded goals except the year 2005 (a recorded goal has placed according to a political manner), the (HPIO) are functioning according to a short period planning (one year) without using the known ways of forecasting , the(HPIO) are lacking the Alternative revenue because they depend on governmental budgets , according to that the (HPIO) cannot Evaluate the Alternative revenue , making decision directed towards expenditure according to the governmental budgets chapters , budgets are prepared by financial planning department in the (MOH) , ) Implementing achieve by distribution of budgets on the medical departments , follow up is achieve to follow up all the above operations.Conclusion : the financial planning in (HPIO) are lacking the scientific steps, there is no arrangement between total & partial administration & there is centralization & subordinate

توظيف الخوارزمية الوراثية في انشاء تصاميم القطاعات غير الكاملة المتزنة == Construction of Balanced Incomplete Blocks Design (B.I.B.D.) By Using Genetic Algorithms (G.A.)

اسم المؤلف: سهام دنخا خوشابا

اسم المشرف: كمال علوان خلف المشهداني

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: الاحصاء

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

دور الرقابة الداخلية في تحديد منهجية التعامل مع مخاطر التدقـيق == The Role of Internal Control In Determining Methodology of Dealing With Audit Risks

اسم المؤلف: سهاد صبيح فرج

اسم المشرف: ثائر صبري محمود الغبان

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: استهدف البحث التعريف بدور الرقابة الداخلية في تحديد منهجية التعامل مع مخاطر التدقيق، حيث بني البحث على فرضيتين هما : 1."ان تطبيق منهجية تدقيق علمية وعملية تاخذ في الحسبان ضرورة التعامل مع مخاطر التدقيق ومواجهتها، يخفض من تهديدات تلك المخاطر لعمل | The thesis aims at defining the role of the internal control in determining the methodology of handling the audit risks. The thesis is based on two hypotheses.1. "The methodology of practical and scientific audit which takes into account the necessity of handling and facing the audit risks helps to reduce the threats of these risks to the auditor's work".2. "The auditor's sound and appropriate assessment of the attitude of the management towards the proper design and fulfillment of the policies and procedures of the internal control helps him to draw the strategies of handling the entity - related audit risks".The researcher carries out the applicatory part of the thesis by using two approaches. The first is a questionnaire distributed on a sample auditors who work in the Supreme Audit Board and private audit bureaus. The questionnaire consists of two themes the total questions of which is seventy. The results of the questionnaire are analyzed according to the following statistical methods : weighted mean, standard deviation, coefficient of variation, chi - square, and factor analysis.The second approach is a field study conducted by the researcher in an Iraqi bank in which the internal control risks are assessed by using risk assessment matrix.A number of conclusions have been arrived at the most important of which are : 1. There is a general agreement about the necessity of taking into consideration the audit risks by the auditor.2. Audit risks assessment can help the auditor to carry out a number of tasks such as determining the size and the type of the audit evidence as well as the nature, time and range of the audit, anticipating the risks is to confront during the audit process and allotting enough time for carrying out the requirements of the audit effectively.3. Understanding the internal control in respect of the effectiveness of its design and fulfillment, is useful in assessing the audit risks and determining the audit strategies.4. The assessed level of the audit risks influences the determination of the nature, type and the amount of the required audit evidence.5. The auditors are fully aware of the importance of the internal control. However, it is noteworthy that most of the concentration and emphasis is laid on the traditional approach of the internal control which is based on the primary test and carrying out the commitment tests.6. The field study which has been conducted in an Iraqi bank clearly reveals the fact that there is a possibility of assessing internal control risks by means of control risks assessment matrix.The thesis is rounded off with a number of recommendations, the most important of which are : 1. The necessity of paying more attention to audit risks before and during the fulfillment of the audit process.2. Developing the capabilities of the auditors and acquainting them with the latest trends concerning the issues of internal control.3. Adopting the methodology outlined in the thesis to handle the following audit risks : • Risk - avoidance approach.• Readiness to risk - endurance approach.• Risk reduction approach.4. using control risks matrix as a helpful tool in outlining the control policies and procedures and linking them with audit objectives.