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وقائع من نظام الحسبة في الاسلام : دراسة مقارنة

اسم المؤلف: ياسين رشيد عمر الزيباري
اسم المشرف: ساهرة الدوري
الموضوع العام: العلوم الاسلامية
السنة: 2003
الموضوع الدقيق: الفقه المقارن
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

احكام سنن الوضوء من كتاب (العزيز في شرح الوجيز) للامام ابي القاسم عبد الكريم بن محمد الرافعي المتوفى (623هـ) على متن الوجيز للامام الغزالي المتوفى (505هـ) : دراسة وتحقيق

اسم المؤلف: هناء سعيد جاسم الجبوري
اسم المشرف: محمد عبيد عبد الله الكبيسي
الموضوع العام: العلوم الاسلامية
السنة: 2003
الموضوع الدقيق: الفقه
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

تعقبات ابن كثير المخالفة لابن الصلاح في كتابه اختصار علوم الحديث القسم الثاني في الرواية

اسم المؤلف: اسماعيل خليل محمد العيساوي
اسم المشرف: زياد محمود رشيد العاني
الموضوع العام: العلوم الاسلامية
السنة: 2003
الموضوع الدقيق: الحديث
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

الحب في المنظور الاسلامي

اسم المؤلف: ضياء محمد محمود جاسم المشهداني
اسم المشرف: طارق جمعة العاني
الموضوع العام: العلوم الاسلامية
السنة: 2003
الموضوع الدقيق: الفكر الاسلامي
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

الحياة الديمقراطية في السودان (1953 - 1969) == University Of Baghdad The Democratic Life Insudan ( 1953 - 1969 )

اسم المؤلف: ابتسام محمود جواد العكيلي
اسم المشرف: نشات كامل محمد العاني
الموضوع العام: التاريخ
السنة: 2003
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: واعدوا لهم ما استطعتم من قوة ومن رباط الخيل )سورة الانفال /الاية 60نظرا للتقدم العلمي والتقني في عصرنا هذا، وبناء نظريات واراء العلماء في اللياقة البدنية وتطورها بغية اداء الاعمال اليومية والاستمرار فيها من غير ان يشعر الانسان باجهاد او تعب والاستمرار في
الملخص:

حركة التحديث في البحرين 1955 - 1973 == The Movement Of Modernization In Bahrain (1955 - 1973)

اسم المؤلف: نبيل خليل ابراهيم
اسم المشرف: صباح مهدي رميض القريشي
الموضوع العام: التاريخ
السنة: 2003
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: ديالى
الصفحات الاولى:
المستخلص: Modernization is one the concept that emerged during the first quarter of the 20th century and which formed a clear importance within the growing states. Such Modernization help in developing these states. One of these states is Bahrain which become a kingdom later on. The concept of Modernization that this thesis deals with takes what happened in Bahrain and the change pin its rules and parliament as an example. The researcher has faced many difficulties and of them is the scarcity of references and document related to the thesis. The researcher has visited the Gulf Studies Center in Bahrain University for many times but he could only get some limited information. He also has visited Al - Bahrain Embassy for the same purpose but it was not fruitful. The thesis consists of an introduction, conclusion and three chapters with appendixes. Chapter one deals with the problem of Modernization and the social, political and economical transformation since the year 1955. The chapter also introduces a definition for the term “Modernization” and its types. Chapter two consists of two section that focus on the different fields of Modernization : the political sort with the accompanying labour activities in addition to the social type with emphasis on education, press and woman affairs, while the third chapter deals with the effect of Modernization on Bahrain society during 1966 - 1973. This chapter with its four section cover the Modernization of the organizations of the labour movment with pointing out of the inside and outside factors that helped in ensuring Bahrain’s independence with its constitution. The thesis gives a summary to the whole above detailed points emphasizing the effect of the mentioned Modernization on Bahrain society and especially the emergence of new oil labour ranks beside the development in the field of education and different laws with the building of Bahrain new administration. Finally, this work concludes that Bahrain government was serious concerning the idea of Modernization but hadn’t the needed capacity to implement that for two main reasons : the interference of the British and the Zionist power with the constant clash between the government and the national power Intentions. The researcher adds that the announcing of Bahrain independence with the achieving of 1973 constitution can be considered as a sign of the big transformation in the new Bahrain.
الملخص:

اليمن : دراسة في الجغرافية السياسية == Yemen : A Study In Geopolicy

اسم المؤلف: حميد سعيد خالد المخلافي
اسم المشرف: جواد صندل جازع البدران
الموضوع العام: الجغرافية
السنة: 2003
الموضوع الدقيق: الجغرافية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: The present study auns at exposmg the geographic components; natural 3illd man, I - e. public, economic and political which Yemen enjoys, and to evaluate m from a geo - political point of view and analyze them to indicate their vantages and disadvantages in order to reflect their exclusive power. The study is divided into introduction, conclusions and recommendations and ve chapters.iapter One presents the natural geographic components of the region which is 1bject of the study. These components include position, area, shape, roof, climate r natural resources, e.g. natural plant, water and minerals resources which have rous impacts on the state. hapter Two discusses the human components, e.g. public and economic and onomic. These are numerous such as population, the geographic distribution and tensity, the quality structure , age , the social and economical indicators. The cimomical components present the most important variables. This chapter also s ~ies the economical sectors of the state which include agriculture, hunting , iperals, transforming industrials, services, tourism, trading, communication and nsformation and the contribution of each sector in the local aggregate. apter Three is concerned with studying the political structure of the state and its c mponents. The contents of this chapter shows the development in the political s stem, the regime - structure and decision - making centers. J!apter Four analyzes the foreign policy of Y cm en : its neighbouring countries. It a •~ deals with the relations of Yemen with the Arab homeland, and with the great p ier like the united states, the European Union, Japan and with the international nizations.apter Five foreseers the geo - political future of Yemen through the researcher's scriptive and through his evaluation of the reign which is subject of the study.< : main conclusions that the study has arrived at are : Yemen has an important position which ts characterized by its geo - political effects on the reign.2. The large area of Yemen brigs a variety m the natural phenomena, e.g. the hypgraphic nature and clinate which help in creating various climatic and plant environments that provide economical specification among the different districtsin Yemen (the products of the orbit areas in planes, the products of the moderate areas in the high lands). This brings about a self - sufficient rate reaches at (%55 - 31) of food. Moreover, the area of Yemen gives it the ability to defend itselfin depth. 3. Yemen has (5) neighboring countries, 3 of which are marines and the other two are land countries : despite that Yemen has border problems with most of these countries, yet Yemen was able overcome these problems through makinga!,'feements to solve them.4. Although soil represents an important element of the elements of power in state, Yemen sulfurs from a reduction in the area of agriculture soils which include about 3% of the entire area of the country this is a small area and it represents oneof the geo - political weaknesses of the state.5. Yemen suffers from a clear reduction of water. The roof waters are very few and the rain waters arc inadequate in most areas.6. The study explores that Y cm en has about ( 4) billions drums of oil reserviour in 2000. This forms 0.4 , 0.5 of the world reservoir and opec reservoir in the same year. Yemen also has a large amount of natural gas, about (479)billions/m3 Thisforms a rate of(0.30, 0.69) of the world reservoir and opec reservoir respectively in the same year.7. The population intensity varied among the different districts in Yemen. It is very high in the capital, Ta'z and Al - Hudidya where it reaches about (6703, 204 , 145,7) pcrson/km2 respectively in 2000. On the contrary, the population intensity records the lowest rate in Al - Muhra' where it reaches (1) person I km2. This has a negative influence on the political and economical situation in Yemen. he study finds that there is a reduction in the social indicators for the public such as health. This reduction is due to the rate of spending on this sector which records about (1 and 2) in the aggregate of the local production.emen still depends in its foreign exports on a sole resource which is oil. The oil exports forms about %69.85 of the total exports in 2000.1 • The study shows that the strategic industrial sector occupies the first rank among the other economical sectors in the total aggregate where it fonns about (% 38.8). this sector includes about (0.49) only of the total employee in Yemen,whereas the agriculture sector contribute in about %54 of the employee in 2000. I. In studying the decision - making constitutions, it appears that the position of the president of the republic has effectively and vitathy affected the policy if the state. The other constitutions such as the representative council , the ministry council , the foreign ministry and the Judicial power have taken a participant rote in the political system. I •Yemen's economical relations with the other Arabian countries, i - e. non - gulf countries , are still wench. The economical indicators indicate that the value of the Yemenian exports to these countries reached about (51652000) dollars in 2000; while the Ycmen

الموارد المائية في حوض وادي سردود : دراسة في جغرافية الموارد المائية == Aquatic Resources In Wadi Surdud Basin Astudy In The Geoqraphy Of Aquatic Resources

اسم المؤلف: ماجد احمد عبد الله الورد
اسم المشرف: ماجد السيد ولي محمد العلي
الموضوع العام: الجغرافية
السنة: 2003
الموضوع الدقيق: الجغرافية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: The researcher arrived at the following conclusions concerning water resources in the basin of wadi (valley) surdud : 1. It is situated to the west of the capital San' a between lont,>titudes of 42.30 - 44.00 to the east and latitudes 15.00 - 15.40 to the north. It is an arid and semi - arid area.2. The area of the basin of the wadi is 2846.7 Km2. Topographically, this wadi is divided in to two sections. The first section is the coastal plain, which is characterized by being dilated with some inclination towards the Red Sea. The second section is the eastern heights of the basin of the wadi, which contain mountains of very steep slopes. These mountains reach height of more than 3000 meters.3. The climate in the wadi is not equable for example, temperature is high (43.3 C0 ) in the coastal plain area in July where as it decreases on the peaks of the mountain slopes to reach 22.7C0 in the same time of the year.4. The soil of the wadi, along the whole water path, is almost alluvial thick because of the flood deposits where as it is a mixture in the southern and northern parts of the wadi. 5. Vegetation cover is poor in the coastal plain of the wadi because of the dry climatic conditions and grass is dominating.6. The basin of the wadi is nearly triangle and its shape coefficient is 0.26.7. Relief rate in the wadi is 35.2 111/km.8. River grading ranks in the wadi arc six with 2449 downstream.9. The meandering rate in the wadi is l.43. This means that the wadi is zigzagged.10. Drainage types in the wadi are the tributary and the perpendicular.11. Underground water is almost every where in the basin of the wadi and it is easy to take out especially in the plain area.12.Underground water in the wadi is supplied by filtration from the bottom of the wadi. From running rain water and from irrigation surplus. 13.The depth where underground water is found in the wadi ranger from l 0 to 30 meters and it increases to more than SO meters in the area of the alluvial soil.14.The total rate ?fwater taken out from artesian and manually - digged wells is 133 x 106 m3/r.15.Water in the basin of wadi surdud is appropriate for different uses in terms of UN and WHO criteria.16.Number of population of the basin of the wadi is about 380.000. 17. Water needs for domestic purposes is 1S.200.00 liter /day.18. The total area of the land irrigated by water of wadi surdud is 33.000 hectares and the total water consumption is 1295.000 m3 /r. 19.The main crops in the wadi are cereals, vegetable and fruit.20.Livestock in the wadi is 250.000 in number and it consumes water of 760.500 m3/r.21. Water balance in the wadi is achieved by summation of the available surface and underground water and it is estimated to be 202 million m3/r.Total water need is 145.460.000 m3/r.

خصائص مناخ اليمن السياحي == Characteristics Of Yemen Tourist Cllmale

اسم المؤلف: عبد الله حير سالم علي
اسم المشرف: كاظم عبد الوهاب حسن الاسدي
الموضوع العام: الجغرافية
السنة: 2003
الموضوع الدقيق: الجغرافية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: selecting the relevant extent of climate to the tourist movement of attractio in terms of time and place, and the extent of tourist movement correlation wi the climate in Yemen.The study consist of five chapter. Chapter one deals with the concttpt f tourist climate and the most important elements of it. It also deals with the e impotence of climate in Yemen , including sun radiation , temperature , humidity , and wind.Chapter two deals with the contexts of tourist climate. Compou d contexts have been discussed , including Effective Temperature context ( ET , wind cooling context ( KO ) , Humidity - Temperature context ( TH]), S context and Singer diagram. Also discussed in this ChapttJr e comprehensive vital climate classifications , including ( O!egiay classifiK;af n and Terging classification ).Chapter three deals with evaluating the tourist climate in Yemen , ( during night , during day time , and during leizure ) compound context (ET, THI, Singer, diagram). Chapter four deals with assessing the tourist climate in Yemen ( du night , during day time , and during leizure ) through applying the omprehensive vital climate classification , including ( Olegiay clasification Terging clasification ).Chapter five discusses the onalysis of climate effect on thel to rist IlllOVement in Yemen. It included the ingredients of tourist arena the develoment of tourist movement , and the climate effect on tourist movenne t in Yemen.Following are the most important results of the study : i l. Due to the astronomical location of Yemen , She enjoys large sun radiation ranging between 400 - 656 K I K I Cm2 I hr. Height factor influnces largely the monthly and yearly distribution of temperature averages.. Temperature conditions are alike m terms of height between the coastal 1 stations and eastern land. . Relative humidity rates are high in coastal stations , and relatively low at the1 mountainous area at the eastern land.1 - Annual rate of wind speed ranges between 1 - 3 m I sec. at the I mountainous area and eastern land , and between 3 - 5 m I sec. at the I coastal stations.5 Climate of Yemen is consistent with the astablishment of tourism ( tourist \ industry ) accordin to world scale.6 Yemen has various humand and natural tourist attractive ingredients.7 The size of tourist movemant in Yemen is not consistent with her verious ingrsdients of tourist attraction.8. he voume of intemation tourist flow of comers to Yemen according to '!months and regions is relatsd to climate. So , the months in which the number of tourists are high are the moderate and confortable months , while e months in which the number of tourists are low the one having narrower d less moderate scope at the station of the study.

التركيب الداخلي لمدينة الصدر == The Inner Structure For Al - Sadr City

اسم المؤلف: وفاء حسن جبر اللامي
اسم المشرف: هاشم خضير نايف الجنابي
الموضوع العام: الجغرافية
السنة: 2003
الموضوع الدقيق: الجغرافية
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تتكون البيتة الحضرية لمنطقة الدراسة من نسيج معقد من الانشطة والفعاليات التي تحتل مواضع خاصة بها عاكسة بذلك تاثيرات مجموعة من القوى المحددة لاماكن وجودها، فاذا ما القينا نظرة فاحصة لخارطة بغداد الكبرى فاننا سوف نتعرف على تابع من توابعها الحضرية الحديثة الن

صيرورة بقاء المدينة ما بين الثنائيات == Survival Becoming Of Cities In Between Dualities

اسم المؤلف: عمر بدر محمد صالح الشبلي
اسم المشرف: صبيح علي عبد الحسين الجلبي | خالص الاشعب
الموضوع العام: التخطيط الحضري
السنة: 2003
الموضوع الدقيق: التخطيط الحضري والاقليمي
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: كان الهم الاكبر للمخططين، يكمن في معرفة اي انواع التكيف هي التي تكون ملائمة عندما تختلف ظروف نظام المدينة من بيئة مستقرة الى بيئة متغيرة ومتحولة باضطراد متسارع يوصلها الى حالة الازمة.فالمهم هو ايجاد سبل البقاء المتزن للمنظومة على اساس التشابه مع الكائنات | In the name of GOD most Gracious most Merciful ……Urbanism is in crisis”, that’s been the most common slogan in the recent debate in urbanism, where the dellima goes around finding the best way of adjusting the city and taking it’s stabilized condition towards the rapid changing and radical transformations of the statuesque. So the main goal of the research is finding a process of a balanced living survival that a city should follow in crisis time (As it is always facing)..And the second goal is naming the characters of this process that a planner should observe and watch for, in evaluating the city “living state” and determining ability to survive. This goal could be achieved through assuming that the city is a “living entity” needs to grow and survive, and the only way for that is to follow the living process of the balanced dynamic “in between” derived out of the living form in life, and especially from “man” as a mindful living entity struggling for survive. This living process is discussed first as a thinking process considering man (planner) is a mindful being whom have to be balanced between his contradictions and dualities out of his action state of clash he is living in …And after that the process is discussed as a living - acting steps that both man and city follows..And the ecological organic urbanism provides the maximum chances for that. Exceptional way of movement is it’s management order in sustaining the life within the system, and taking a situationist attitude towards the challenges it faces. The characters and the management way of this survival process derived in this research out of the wholeness of the living world ,this similarities confirmed by the ecology science that considered have the key to transform qualities in a syllogism methodology that derived out of the Islamic epistemology and this is the methodology of the research that sets an open ended of the mutual interrelation and active act and react and transforming dynamics and ideas of ways of life between the human being “planner” and the city. Between the city and the world in a continues in between struggle inside a greater order where man stands as the only mindful being that’ll be asked about his heir before MIGHTY GOD.

تقديرات الهجرة الداخلية في العراق باستخدام النماذج السكانية == Internal Migration Estimates In Iraq By Using Population Models

اسم المؤلف: هالة وليد حمدي الزبيدي
اسم المشرف: بشرى علي يعقوب الجعفري | خالد زهدي مصطفى خواجه
الموضوع العام: الادارة والاقتصاد
السنة: 2003
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ادى تزايد حركة السكان في العراق الى حصول هجرة داخلية.و لاهمية هذه المشكلة وما ترتب عليها من نتائج، لذا فقد حاولت الباحثة من خلال هذه الدراسة تحليل البيانات التي لها علاقة في نماذج حركة الهجرة الداخلية.وتهدف الى استنباط تيارات الهجرة الداخلية في القطر،وذ | Population Increasing movements in Iraq cause an internal migration. In spite of danger of this problem and what effects of it, so the researcher has tried through this study analysis the data, which relation in internal migration on models. Aiming at internal migration streams in country by using special population models of internal migration by direct and indirect methods. First chapter including general entrance displays general concepts and determines the problem and the purpose of the research and its importance and the background. The second chapter is measuring internal migration in Iraq and discusses the methods of the measure, the principal data references for migration, population distribution, the internal migration data in Iraqi census, the problem and difficulty of migration, the method of measuring internal migration from the census data is discussed by direct methods like Birth place, Duration of residence, The last residence and The reason of changing the residence place. The indirect methods like Vital statistics, The Survival ratio and National growth rate. The third chapter discusses the study of migration rates and ratios in Iraq and the demographic trace and divided into direct method like migration stream rates and in - migration, out - migration, net - migration rates and Birth - residence index, Gross intercensal interchange of population and Basic model. Indirect method like migration rates by using Survival ratio rates method, Vital statistics rates method, National growth rates method, and discuss the mathematical model and its relationship to internal migration, migration economic, demographic traces and migration effect on population growth. And the impetuses to internal migrations movement. The forth chapter discuss some important conclusions and recommendations.

مقارنة طريقة Taguchi مع طريقة سطح الاستجابة للتجربة العاملية الجزئية باستخدام المحاكاة == Comparing Taguchi Method With Response Surface Method For The Fractional Factorial Experiment By Using of Simulation

اسم المؤلف: منال جبريل محمود تيم
اسم المشرف: كمال علوان خلف المشهداني | عبيد محمود محسن الزوبعي
الموضوع العام: الادارة والاقتصاد
السنة: 2003
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تتلخص هذه الرسالة باعطاء فكرة مبسطه عن التجربة العامليه 2 n من حيث المعالجات والتاثيرات والنماذج والتصاميم الرياضية، ومن ثم دراسة تكوين التكرار الجزئي للتجربة 2n عندما يكون عدد العوامل مساويا الى ثلاثة عوامل وكل عامل بمستويين متضمنة توضيح طرق التحليل الا | The thesis provides simple idea for the 2n fractional experiment, it, treatments ,impacts, and mathematical models and methods, and studying the establishing of fractional frequency for 2n experiment when the number of factors are three with two levels each. and explaining the statistical analysis methods which are convenient for the two levels case for each factor in fractional factorial experiment ,and the same for 3n fractional factorial experiment when the number of factors are three with three levels each, then studying the robust design through Taguchi criterion design approach and Taguchi experiment method, and studying response surface, its, design of first and second grade, and applied it in selecting the levels and it’s values. The research depend mainly on using simulation method for Comparing Taguchi method with response surface design (first and second grade) by using (MSE)as measurement tool. The simulation experiments results approve that response surface always gives better results for (MSE) THAN Taguchi method.

نظام تكاليف اوامر العمل ودوره في تقويم الاداء لمراكز المسؤولية (بالتطبيق في شركة ابن رشد العامة)

اسم المؤلف: محمد عبد الله ابراهيم العزاوي
اسم المشرف: عبد الفتاح امين حسن
الموضوع العام: الادارة والاقتصاد
السنة: 2003
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

الدمج بين الطرائق الاعتيادية والغلاف الطيفي بالتحويلات للاستقرارية باعتماد القطع والنافذة المثلى

اسم المؤلف: لميعة باقر جواد الجواد
اسم المشرف: عبد المجيد حمزة الناصر
الموضوع العام: الادارة والاقتصاد
السنة: 2003
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعد استخدام الغلاف الطيفي لتحويل السلاسل غير المستقرة الى سلاسل مستقرة من الطرائق الحديثة اذ اقترحها الباحث Stoffer واخرون خلال العقد الاخير من القرن الماضي. والطريقة المستخدمة سابقا تعتمد التحويل الذي يعطي اقل البواقي. ولتلافي السلبيات التي تكتنف الطري | The use of the Spectral Envelope to transform non - stationary series to stationary series is considered as recent method. It is suggested by Stoffer ~ at el. through the last ten years of the past century. The method previously used depends on the transformation, which gives minimum residual. And to overcome the disadvantages that surround these two methods we saw that the best is to combine between them. Since the spectral density function of the transformed series needs to be smoothed, so we began to study the best smoothing window and to know the optimum truncation point by using two criteria, absolute and relative, for compression between the two the windows and the truncation points

معايير التدقيق الدولية وامكانيات تطبيقها في الجمهورية اليمنية

اسم المؤلف: عبد الله احمد عمر بامشموس
اسم المشرف: اسماعيل خليل اسماعيل
الموضوع العام: الادارة والاقتصاد
السنة: 2003
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: لقد شهدت اليمن خلال العقدين الاخرين من القرن الماضي تغيرات واضحة وملموسة في الظروف الاجتماعية والاقتصادية والسياسية. ومن اهم هذه التغيرات التحول الى النظام الاقتصادي الحر بادواته واجهزته المختلفة وتزايد الاستثمارات الاجنبية في اليمن وانضمام اليمن ا | During the last two decades from the last century Yemen witnessed significant and tangible changes in social, economic and political conditions. The most important one was the transformation to the free economic system in its tools and systems as well as the increase of foreign investments in Yemen and its affiliation with the world trade organization (wto) thus, accountancy and audit profession should be able to cope with those changes and developments in order to perform the required role and in order to do that , primary factors should available which enable it to do its role efficiently and effectively. The most important factors are the existence of auditing standards by which external audit of the financial statements can be made. The standards are regarded as the paradigm and type which should be followed by the auditor in his work and that can be used to Judge the quality of audit as well as specifying the responsibility of the auditor. The importance of audit standards rises through audit profession which aims at expressing the auditors opinion about the fairness of the financial statements of the firm in expressing the financial position and the Income statements and cash flows which import more trust on the published financial statements. The auditor in this case depends certain standards which should be clear and accepted by the other exercising his profession to acquire the trust of the users on the domestic and international levels because these standards explain to them the method in which audit has been made and the professional responsibility of the auditor.One of the points of audit profession in Yemen know and in the past is the absence of complete , harmonization and generally Accepted audit standards that comprise all the aspects of audit.Some dispersed rules in the code 26 _1999 regarding audit profession and reviewing accounts , the companies code No. 34_1991,the code of control board for control and accounting No. 39_1992 and code 19_1991 and the banks code No 8 _1972 cant be considered as Yemeni perfect audit standards suitable for the control of profession practicing as well as its unability to cope with the economic and professional changes and development domestically and internationally.Thus ,these factors resulted in many problems which affected the effective of the information published in the reports and the financial statements that led to the decline of investment in flow to Yemen and the abatement of auditors performance level.Owing to the importance of the audit standards , we divided this dissertation methodologically graded in to six chapters.The first is the common background which reviewed the previous studies ,methodology of the study ,and a sample for study. The secound chapter is an introduction to the subject in which we underlined certain points that should be settled before the elaboration in the details of the standards and forming what we desire. Thus this chapter includes in the first section the conceptions of audit and its postulates and principles. We also touched upon the conception of audit standards, their characteristics and their relation with audit procedures , developments ,importance and the impact of environmental factors on them. We concluded the section in away in which the setting of those standards. Then in the second section we discussed the harmonization of auditing standards , features , barriers and the effort exercised to achieve this harmonization. In section three we touched upon the bodies and committees which undertook the task of setting the international standards especially the international auditing and Assurance standard board ( IAASB ) emerging from the international federation of accountants ( IFAC ). Regarding its objectives and members and how the international standards are formulated and the most important criticism directed to its efforts as well as the development and application of the International auditing standards. We closed this section by the realization of using those standards internationally.The third chapter tackled the general international standard and showed their similarity to the standards of some countries , the standards similarity of the international field work to the standards of some countries , and reporting standards similarity to the standards of some countries , chapter four reviewed the economic , social variables which have connection with audit and their effect on the application of audit standards. It discuss audit profession in Yemen through reviewing the laws and legislation’s related to the profession. Chapter five analyses a sample of audit reports , audit files and the respondents to the questionnaire which measured the auditors commitment range to the international auditing standards and the respondent stances toward the application of the international audit regarding the questionnaire.Finally , we close chapter six with our Conclusions and recommendations concerning the subject

استعمال التحليل المالي لقائمة التدفق النقدي كوسيلة لتقييم مصادر النقد واستعمالاته في منشات الاعمال : دراسة تطبيقية في شركة المنسوجات الصوفية في الناصرية == Uses of Financial Analysis For Cash Flow Statement As Amean For Evaluating The Sources And Uses of Cash In Business Enterprises Applied Study At The Textil Company In Nassiriyah

اسم المؤلف: صبيحة برزان فرهود
اسم المشرف: اسماعيل خليل اسماعيل
الموضوع العام: الادارة والاقتصاد
السنة: 2003
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: This research aims to appear Cash Flow Statement as article or mean to assessment sources and uses the cash in the textile company in Nassiriyah through , using the financial analysis ( financial Ratios ) to results of cash flow statement for the year 2002 , so the application studies of the research showed that pure of Cash Flow From financing and employing activities were negative as a result of increasing of cash uses to it sources , while the Cash Flow of investment activities was positive causing that a reason of increasing the cash in 2002 for this company ( research sample ) is a result of investment activities.Through of using financial analysis ( financial ratios ) appears to upper in a company management ( research sample ) many of financial indictors that will be a basic to get many of discussions to repeat of view in evaluation of uses and sources cash in the company , on the basis of achievement a balance between the sources and uses of cash in all of the three activities ( operating - investing - financing ), then a balance among sharing of all of these activities in yearly cash increasing for the company.To realize the aims of this research ,therefor , we divide it into four chapters. The first specifies to the theoretical side of Cash Flow Statement , while the second chapter specifies to the financial analysis and the role of accounting information in financial analysis, the third specializes to application side and analysis of the results. The fourth chapter obtained the conclusions of a theoretical and Application sides , recommendation.

تاثير التلوث البيئي على التنمية الصحية في العراق == The Impact of The Environmental Pollution On Developing Human’s Health In Iraq

اسم المؤلف: ساهرة دريول كاظم
اسم المشرف: علي عبد محمد سعيد الراوي
الموضوع العام: الادارة والاقتصاد
السنة: 2003
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The vivid health was and still an aim and goal seeked by a human kind by all media , though that media is firstly connected with the survival instinct and avoiding pain and suffering of sickness, it wasn’t far or detached from its part to keep human being able to practice his daily activities in the first place the economical activity.Basing on that we can say that the need for health is as an essential necessity as an important and necessary element for human’s survival and later for the development , growth and productivity as well as enjoying life.Some of the environment problems face health , some are modern such as pollution caused by development activities for some of the economical fields which may participate by may or another to effect negatively on the environment health , and some are traditional such as polluted water ill drainage and treating local garbage.As environment is very important for human and economical development and its effect on the sort of life and the continuity of development so, the modern development attitudes faxed on returning human to his natural position.After the steps of the traditional development had hindered in most of underdeveloped countries which tried to apply developed samples succeeded in other countries despite the stander or the actual fact of its economics and societies. This had made the interest of economists at the beginning of the nineties fall on the human race and the necessity of increasing the human investment continuously (Knitting development around human considering him its aim and media at the same time) and this makes (health) of the human as a base for the nature of the mutual relation between him and the environment from a side and environment and economical development from the other side.Development is connected by away or another with the increasing of tasks on environment with its different parts, also it was necessary that quickness in development should be consider with supporting the health of the environment and to make the conjunction between health and environment , social, economical development more effective , this demands coordination between the efforts of all the sections that may participate in the prosperity of people , besides that the look at the health should be as inseparable part of development.Health and human rights also should prevailed or any economical , political norms because human’s life in it’s pest form is the ultimate goal of development to achieve happiness for human’s kind and their prosperity without causing any harm for their land, air or water.The evaluation of the impact on the health of the environment should represent an inseparable part of all the development activities to ensure decreasing the possible bad effects of the industrial , agricultural , transport developments , and the new methods of conserving water and the health of the environment to the least possible minimum. Iraq is one of countries that tried participating in these fields through adopting the concept of the sustainable development and through the emphasis on the necessity of taking care of the different sides of the environment in an attempt to set the bases of the political environment for the country and conserving the health of Iraqi citizen , yet , there is a lot of obstacles that face this policy especially wars , economical embargo imposed at the beginning of the nineties and the influence of its negative results on all the economical and serving sections which increased the problem of pollution reflecting its negative effects on health as the average of deeds , rate of infectious diseases and bad tumors which it’s effect will last clearly on the health of Iraqi citizen for several coming years reflecting that in the down of the average of the expected age of any person and here is the importance of the research.The research’s problem’s appear as follows : The Iraqi country had suffered during the previous decades from the problem of getting rid of pollutions which reflects in hindering the achievement of development for health and human beings, which also will be reflected negatively on the economical performance and the future of the economical and social development.Therefore , the research is intending to present analysis to the faces of polluted environment and explaining the nature of pollutions in the Iraqi environment as well as the relation and the direct and indirect influence on human’s health also, the research presents suggestions to decrease the negative effects of pollutions on both human’s and environment health.So far, the research is based on hypothecy its theme is that the continuity of throwing pollutions to environment without radical and compromise treatment leads to hindering the process of human’s health development and also the whole economical , social development.The research had depended on the descriptive analysis to prove its theory that is based on specialized sources and modern published studies concerned with environment and development , besides some other studies and related conferences through the internet and some schedules obtunded from the concerned ministries (ministry of health, planning transport and communications) also the direct interviews with the specialists doctors , engineers of environment.As for covering the sides of the research (the impact of the environmental pollution on developing human's health in Iraq) and to get its goal the research is divided into four sections the first one is the concepts collection which shows and tackles some concepts in environment and pollution which is showed through two parts, the first is the concept of environment and its elements and its main problems while the second is the nature of pollution and the consequences.The second section searches the mutual relation between environment health , and human development and it includes two parts , the first is the conceptual birth and growth for human development , while the second explains the essential relations between environment health , and development.The third section tackles the most important effects of development for the economical fields in Iraq and its influence on the health of the environment and this was done through three parts : 1 - The role of the industrial section in polluting the environment elements , and the results caused by.2 - Explains the role of the agricultural section in polluting environment and its deformed and the most important results caused by.3 - Deals with the role of transportation in polluting environment and the results caused by too.The fourth and the last section tackles covering the essential needs for the health of the environment and its reflections on health in Iraq. The fourth section is of two parts , the first explains the economical , and social effects to supply the essential needs for the environment health , while the second explains the down in trend of health in Iraq and in unhealthy , unsaved environment the Iraqi country lived and lives it the long years of wars , economical embargo as well as the average of deeds and rate of spreading diseases.The research writer had come to conclusions and recommendations through the research as these recommendations were molded basing on the research’s results, hoping it will be useful for the concerned sides.At last I hope I achieved what I am longing to.Thanking God for enabling me to finish my research as best as it could be and my efforts to be well appreciated.

تقويم كفاءة الاداء لشركة المنصور العامة للمدة (1989 - 2001) == Performance Efficiency Evaluation of Al - Mansour General Company For The Period (1989 - 2001)

اسم المؤلف: رافد علي عبد الله الزوري
اسم المشرف: هاشم علوان السامرائي
الموضوع العام: الادارة والاقتصاد
السنة: 2003
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تقويم كفاءة الاداء يقصد به التعرف على العلاقات الاقتصادية التي تربط بين الموارد (المادية, البشرية ,المالية ) المتاحة وكيفية استخدامها في الوحدة الانتاجية ,ان اهمية العملية ترجع الى ندرة الموارد الاقتصادية وبشكل خاص راس المال 0ان الصناعات الهندسية تعتبر م | The evaluation of performance efficiency means the knowledge of economic relationships between available resources and their economic use in the firm. The need to economic evaluation stems from the fact that the economic resources are scarce, especially capital.The hypothesis of this research is that the Al - Mansour General Company suffer from low efficiency of performance , and therefore the goal is alleviate such inefficiency. The engineering industry is considered an important economic sector in the national economy, because of its high contribution to national income formation, and plays an important role in economic development.The products of Al - Mansour General Company are considered an important part of engineering industry, because it includes such products as Oxygen for medical purposes, distilled and drinking water.Therefore, the title of this research became (Performance Efficiency Evaluation of Al - Mansour General Company for the period (1989 - 2001)The application of several suitable economic evaluation criteria was used. Future plan for the company for the period (2004 - 2013) was schemed by the use of economic feasibility schedule and then this schedule has been tested by sensitivity analysis. This study covered four chapters, the first introduced the theoretical framework of the study with different economic evaluation criteria which were used in the study. The second chapter introduced the actual performance of the company for the period (1989 - 2001).Also, the relative importance of this company in comparison to the engineering industry sector was shown. The third chapter dealt with the same application of economic criteria mentioned in the theoretical framework, for the period (1989 - 2001) using the actual data mentioned in the second chapter.The fourth chapter introduced the future plan for the period (2004 - 2013) by the use of economic feasibility schedule, with sensitivity analysis. Finally, several conclusions and recommendations were mentioned about the company and the study.

الافصاح عن الالتزامات الاجتماعية في التقارير المالية في ظل القاعدة المحاسبية العراقية رقم (6) : دراسة نظرية وتطبيقية في شركة مصافي الوسط

اسم المؤلف: سناء احمد ياسين خلف المشهداني
اسم المشرف: ثائر صبري محمود الغبان
الموضوع العام: الادارة والاقتصاد
السنة: 2003
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

تقدير دالة المعوليـة لتوزيع لوغارتيم الطبيعي مع تطبيق عملي == Estimate of Reliability Function For Lognormal Distribution With Practical Application

اسم المؤلف: بلسم مصطفى شفيق النائب
اسم المشرف: صباح هادي عبود الجاسم | فرحان اسماعيل العاني
الموضوع العام: الادارة والاقتصاد
السنة: 2003
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: لقد كان الاهتمام الواسع والمتزايد في دراسة موضوع المعولية في السنوات الاخيرة يعود الى التطور التكنولوجـي والتقني السريـع واستخدام الانظمـة الالكترونية المعقـدة في مختلف المجالات. وعليه فان دراسة موضوع المعولية والربط بين الجانبين النظري والتطبيقي امر له | The studies of the subject - matter of Reliability with connecting between theoretical and application sides , it is an important matter now a days because the technology development with using electronic systems.In this study it is used the Lognormal Distribution as a failure models when the failure rate to these models initially increases over time and then decreases approaching Zero with increasing time , and find out the estimators of reliability function by different methods.The estimates are : 1. Maximum Likelihood Estimation.2. Uniformly Minimum Variance Unbiased Estimator.3. Bayes Estimation.And then comparing between the priorities of the estimates through using the Monte - Carlo method and conducting several experiments using Mean Square Error.Generally result show that Maximum Likelihood Estimation to estimate Reliability is better than the other methods , Regarding the practical aspect the data of life time for four machines from EIGC and found after using chi - Square test that the life time for test machines distribute Lognormal and the estimation of Reliability function for machines done using Maximum Likelihood Method

تاثير راس المال الاجتماعي في دعم العمل المنظمي لتحقيق الميزة التنافسية : دراسة ميدانية في الشركة العامة للصناعات الكهربائية == The Effect of Social Capital On Supporting Organizational Work To Achieve Competitive Advantage

اسم المؤلف: بان احمد عارف الخطاوي
اسم المشرف: سعد علي حمود عباس العنزي
الموضوع العام: الادارة والاقتصاد
السنة: 2003
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: اهتمت هذه الدراسة بايجاد تاثير راس المال الاجتماعي عبر مكوناته (الزمالة، الثقة، التعاون، راس المال الفكري) في دعم العمل المنظمي عبر مكوناته (الالتزام التنظيمي، التطبيع الاجتماعي التنظيمي، الابداع الاجتماعي التنظيمي) لتحقيق الميزة التنافسية.تتلخص مشكلة ال | his study concerns with finding the effect of social capital including (Associability, trust, cooperation, and intellectual capital) on supporting organizational work that includes organizational commitment, socialization and social innovation. The essential problem of this study can be summarized that we lack an applied Iraqi or Arabian study concerns with the relationship of social capital with the supporting of organizational work to achieve competitive advantages. So, we attempt in this study to answer on such questions : what do we mean with social capital, its importance and components?. How is social capital built and invested?. , And what is the nature of social capital in the Iraqi organization that selected for the sample of our research. In order to handle the research problem and to achieve its aim, we suggested three main hypotheses, and of each one, some sub hypotheses are subdivided. The first one states “social capital has no effect on supporting organizational work”. Wherease the second one states “the supported organizational work has no effect on competitive advantage of organization”, and the third hypotheses states “there is no statistical relation of physical meaning between social capital and competitive advantage”.The three zero hypotheses are rejected, and other alternative hypotheses are accepted and tested with a number of statistical methods. Questionnaire is used to gather the data and information from study sample of (240) individuals, the workers in state establishment for electric industries.The study depended on ready measures for measuring the whole variables, and the all is tested according to validity and confirmation testing.This research come out with many conclusions, of which, the social capital with its four dimensions (Intellectual capital, trust, Associability and cooperation) led to the best division to knowledge ascribed to high levels of trust and proactive networks and to common objectives and frameworks in the company upon our research. In addition to that the lower turnover rates showed decreasing variability & training costs, the use of human resources, and the decisions characterized with stailty because they stem of common understanding in hand and development of social capital in other hand.The researcher recommends the following : the benefit of intelligent workers who are known of their accuracy in work, by distinguishing them and making them on the top of groups that make social capital. Those will give their ideas that present social and intellectual innovation to improve competitive advantage.

تصميم نظام رياضي ديناميكي لا خطي باستخدام الشبكات العصبية (NARMAX) لاغراض تحليلية وتنبؤية لنشاط المبيعات في شركة كهرباء بغداد == Designing A Non - Linear Mathematical Dynamic System By Using The Neural Network (NARMAX) For Analyzing And Forecasting For The Sales Activity In Baghdad Electricity Company

اسم المؤلف: ايفان علاء ناظم الشيخلي
اسم المشرف: محمد علي الكيلاني
الموضوع العام: الادارة والاقتصاد
السنة: 2003
الموضوع الدقيق: بحوث العمليات
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: استخدمت نماذج الشبكات العصبية الاصطناعية ((Artificial Neural Network Models )) لنمذجة نظام رياضي ديناميكي لا خطي متكامل يعكس الواقع العملي لنشاط المبيعات والذي يتضمن عمليات التحليل والتقييم والتحكم والتنبؤ بالطاقة المستلمة والطاقة المباعة والنقد المستل | The Artificial Neural Network Models has been used to model a perfect non - linear mathematical dynamic system which reflects the practical state of affairs for the sales activity which includes analyzing, appreciationon, controlling and prediction for the received power, sold power and the received cash of money for the sales activity in the Company of Baghdad Electricity Distribution.

مقارنة بين طريقتي SIMEX وLLS لتقدير دالة الانحدار اللامعلمية باستخدام المحاكاة == Comparison Between SIMEX & LLS Methods To Estimation Nonparametric Regression Function Using Simulation

اسم المؤلف: اسراء سعدون علوان
اسم المشرف: دجلة ابراهيم مهدي العزاوي | نذير عباس الشمري
الموضوع العام: الادارة والاقتصاد
السنة: 2003
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: لقد كان من ثمار الانتشار الكبير للحاسوب الالكتروني ولا سيما في العقدين الاخيرين شيوع استخدام الاساليب البيانية في المجالات شتى, ويستعرض هذا البحث اسلوب بياني في التقدير الاحصائي يدعى بتقديرSIMEX باستخدام اسلوب kernel.وتعنــي SIMEX (Simulation - Extrapol | One of the products of large using of computers specially in the last two century is the large using of graphic method in every field, this study consider one of the graphic method in statistical estimation called SIMEX (Simulation - Extrapolation) by using kernel method.With any regression model, three steps then fine the SIMEX estimator : (a) select a finite set of ?’s such as ?={0,0.5,1.0,1.5,2.0} and compute ;(b)fined the average ;(c)extrapolate this estimator back to ?= - 1 ,resulting ,using simulation we compare between SIMEX and LLS (Local linear smoother).And from the simulation’s results we found that the best method is SIMEX when (n<60) specially with Epanchnicov function.

التخصيص الامثل للموارد باستخدام اسلوب البرمجة الخطية وبناء جدول الجدوى الاقتصادية لشركة الصناعات الخفيفة (قطاع مختلط) == The Optimum Allocation of Resources By Using The Linear Programming Method, And Building - Up The Economic Feasibility Schedule For Light - Industries Company (Mixed Sector)

اسم المؤلف: احمد شاكر محمود المعاضيدي
اسم المشرف: هاشم علوان السامرائي
الموضوع العام: الادارة والاقتصاد
السنة: 2003
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Most industrial companies In Iraq, suffer from the problem of misuse of their available economic resources, which result decreasing their abilities to create value added and lowering their contribution in the formation of gross domestic product (GDP). This also leads to slowing the rate of growth of (GDP), while this can be avoided if decision makers in these companies can use the right scientific methods in achieving optimum methods in their resource allocation. Accordingly, the choice of the subject of this thesis takes the title : [the optimum allocation of resources by using the linear programming method, and building - up the economic feasibility schedule for light industries company (mixed sector)]. This company was particularly chosen, as a case study, as it is considered to be an important industrial company, in the mixed sector, and which can raise national product, reducing unemployment, hence, improving the economic indicators of the national economy.The method of analysis of research of shown through using the linear programming method, and post optimality analysis as two ways of planning methods which may help the management of the company in decision - making with regard to the present production plan, and for future expansion plans, as for achieving economic efficiency. The research covered four chapters : the first chapter deals with the theoretical economic framework, reviewing ideas connected with the subject of resource allocation. It also contains the quantitative theoretical framework, that deals with the conditions and concepts of the linear programming method, and the post optimality analysis. The second chapter deals with the objectives, and actual facts of the company as well as a brief historical review about its development. In addition, the study covered the company’s relative importance to the engineering industries (mixed sector), as well as the progress of the main economic and financial indicators in the company, for the period of (1991 - 2000), and its prospects for year 2005. The third chapter, deals with the practical side of the research, represented by preparing and gathering data for building - up linear programming models, in order to select a suitable production plan for the year 2001, in addition to using the post optimality analysis, to prepare necessary data needed for the study of the suggested investment expansion plans. The fourth chapter deals with the some theoretical economic ideas, relating to the economic feasibility schedule, in addition to building - up the economic feasibility schedule for the company, for the period of (2002 - 2012). The research was concluded with a number of conclusions and recommendations.
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