البحث — المستودع الرقمي العراقي

نتائج البحث: 25 من أصل 29

الموازنات في مصافي النفط العراقية دراسة حالة على شركة مصافي الشمال (محاسبة تكالف وادارية)

اسم المؤلف: سعد صالح حسين

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

الجامعة: جامعة تكريت - كلية الادارة والاقتصاد

مكان الجامعة: صلاح الدين

اثر تطبيق التدقيق القائم على مخاطر الاعمال في تحسين عملية التخطيط لدى مدقق الحسابات في الاردن

اسم المؤلف: زهير خضر الدراجي

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة تكريت - كلية الادارة والاقتصاد

مكان الجامعة: صلاح الدين

تفعيل نظام محاسبة المسؤولية وتقويم الاداء باستخدام الموازنات التخطيطية : بحث تطبيقي في الشركة العامة لصناعة الزيوت النباتية

اسم المؤلف: حنان عبد الله حسن العمار

اسم المشرف: خولة طالب جبار الاسدي

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

تقويم نظام المعـلومات المحاسبي لاعتماد اسلوب 6 سيجما : دراسة تطبيقية في الشركة العامة لصناعة الادوية والمستلزمات الطبية / سامراء == Evaluation the accounting information system to adopt the six Sigma method : Applied study in the General Company for the manufacture of medicines and medical supplies / Samara

اسم المؤلف: ليث نعمان حسون علي الكراعي

اسم المشرف: شكر محمود مصطفى الدبان

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة تكريت - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: صلاح الدين

الصفحات الاولى:

التحليل والقياس والافصاح المحاسبي لراس المال الفكري ودوره في اضافة القيمة للمنظمة : دراسة تطبيقية في عينة من كليات جامعة السليمانية == Analysis, measurement and disclosure of intellectual capital and its role in adding value to the organization : A practical Study in a sample of colleges of Sulaimaniya University

اسم المؤلف: نيشتمان حسن فتاح قشاني

اسم المشرف: اياد شاكر سلطان

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة السليمانية - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: السليمانية

الصفحات الاولى:

تصميم نظام مقترح للرقابة الداخلية لشركة الريان لانتاج المياه المعدنية

اسم المؤلف: نيان محمد عمر قادر

اسم المشرف: بصيرة مجيد نجم

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة السليمانية - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: السليمانية

الصفحات الاولى:

تقويم اداء شركات الاستثمار العقارية باعتماد مدخل اصحاب المصالح : دراسة تطبيقية في مجموعة شركات (به ريز) للمقاولات والاستثمارات العقارية

اسم المؤلف: كريم صالح مصطفى ئاسوسي

اسم المشرف: اياد شاكر سلطان

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة السليمانية - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: السليمانية

الصفحات الاولى:

تحليل الاستثمارات المالية وتقويمها في المصرف العراقي للتجارة == Analysis Financial Investment And Evaluating Them In Trade Bank of Iraq

اسم المؤلف: نور عبد الرزاق عبد الله

اسم المشرف: ابراهيم محمد علي طاهر الجزراوي

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: ان الاستثمارات المالية تدعم عملية التنمية الاقتصادية والاجتماعية، فضلا عن ذلك تعد الاستثمارات المالية من اهم الانشطة المصرفية التي تحقق الايرادات المجزية نتيجة قيام المصارف التجارية باستلام الودائع المصرفية ومن ثم تشغيلها وتوجيه هذه الاموال الى المجالات | The financial Investments support economic and social development process, in addition, they are Considered one of the most important banking activities that achieve great revenues due to bank deposits that commercial bank receives, and then direct them toward suitable investing fields. The research sheds the light on financial investments in commercial banks, and determines their ability in directing the available money toward the best investing fields, and determining the feasibility of these investments; that is, through analysis financial statements, and determining negative and positive deviations for the purpose of diagnose the negative deviations, handling them, and developing positive deviation. The trade bank of Iraq is chosen for this study, for the period (2007 till 2009) by using financial indices that are (quantity, and qualitative that related to financial evaluation and analysis); and in application, suggested mathematical structured patterns are formulated to clarify efficiency, effectiveness and risk (security) of financial investments. The study comes out with a number of conclusions and recommendation related to study subject, the most important of them are : 1. The first models function states negative deviation of total investments index to current accounts and deposit as a result of the decrease in efficiency of Trade Bank of Iraq, to employ the surplus money in current account and deposit in investing fields due to political, economic, and security circumstances of Iraq during these periods; and according to central bank of Iraq, banks has been obligated to cut government deposits of money directed toward investment.2. The second model function explains positive deviation to net profit index after tax to the total investments which denote profitability efficiency of Trade Bank of Iraq in achieving profit.

تصميم نظام للتكاليف المعيارية في نشاط استخراج النفط الخام والغاز المقترح لشركة نفط الشمال == Standard Cost System For Extraction Desigen Activity of Petroleum & Gas Suggested In North Oil Company

اسم المؤلف: محمد راضي عبد الكاظم

اسم المشرف: جليلة عيدان حليحل الذهبي

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: تتمثل المشكلة الرئيسة لهذا البحث في افتقار الوحدات الاقتصادية العاملة في نشاط استخراج النفط الخام والغاز الى نظام للتكاليف المعيارية لعناصر التكاليف المعيارية المختلفة , مما يضعف دور الادارة في اداء وظائف التخطيط والرقابة وتقويم الاداء. يهدف هذا البحث ال | There are many problems facing the economic entities as a result of its mass production&variation of its products , the matter which had increased the need & importance of cost accounting which is regarded a main tool for the managerial control,which offers the different useful information in the relevant time for the different managerial function.The actual costing system is unable to meet the contemporary management needs by provide it useful data &information to use it in the planning ,control, decision making,and performance evaluation.beside the management desire to measure the actual performance by a predetermined measurement reflect which cost most be exist ,to now any driver which cause increases in the costs as a result of bad use of resources.Standard costing system appear to provide the management with required information to perform its functions by the best use& way before beginning in the production operation.standard costs set and determinedbefore beginning of the production operationand it participating with planning function and so it regarded as significant devices for planning.So this research aims to state a standard cost system for the oil extraction activity by applying it in the north oil company.To achieve the reach aim it had divided in six chapters ,the first had allocated to the research methodical& the previous studied through its two sections. The second chapter had allocated to show a theoretical backgroundfor the accounting information systems & the requirements to apply the standard cost system ,through its three sections.The third chapter had allocated to determine the standard costs for cost elements & its variances through its three sections. The fourth chapter had show to give a view about petroleumindustry & the research sample (north oil company) through its two sections. The fifth chapter had allocated to determine the standard costs for cost elements & its variances for the north oil company through its three sections.Finally the sixth chapter offered the conclusions& the recommendations which the research had reached it in the theoretical and practical study.

اثر تطبيق حوكمة الشركات في الحد من ممارسات ادارة الارباح بالتطبيق على عينة من الشركات المساهمة المدرجة في سوقي عمان والعراق للاوراق المالية == The Effect of Application of Corporate Governance In Limiting The Practices In Earnings Management An Applied Study Ina Sample of Corporation Listed In Iraq And Amman Securities Exchange

اسم المؤلف: ليلى ناجي مجيد الفتلاوي

اسم المشرف: بشرى نجم عبد الله المشهداني

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: تهدف الدراسة الى بيان اثر تطبيق حوكمة الشركات في الحد من ممارسات ادارة الارباح حيث تلجا بعض الشركات الى ممارسات ادارة الارباح من خلال التدخل في عمليات القياس والافصاح المحاسبي للتاثير في الارقام المحاسبية المقرر عنها مستغلة بذلك المرونة في المعايير المحاس | the thesis aims to show the effect of corporate governance in limiting the practices in earnings management as same companies practice earnings management through the interference in the measuring and accounting disclosure taking into consideration the flexibility in the accounting standards to choose between the methods and policies of the accounting alternatives.The Junes amended sample was used to measure the earnings management. Indications promoted by The China Securities Regulatory Commission (CSRE) were used to measure the level of corporate governance in 42 companies listed in Amman (SE) and 20 companies listed in Iraqi (SE) and from all different economic sectors for the period 2006 - 2009 Conclusions reached 1 - Earnings management differs in the said markets from one sector to another. The Iraqi SE sectors are listed as follows : A) Hotel & tourism sector.B) Banking sector.C) Manufacturing companies.D) Services sector.E) Insurance sector.F) Agricultural sector. G) Investment sector.Where as in Amman SE sectors were listed as follows : A - Manufacturing companies.B - Services sector. C - Insurance sector.D - Banking sector. 2 - There is a positive relation between the variable of percentage of shares owned by top shear and the earnings management in all working economics sectors.3 - There is a negative relation between the posts of board directors and the top executive manager and earnings managing in all working of economic sectors except services sectors.4 - There is a negative relation between variable share percentage owned by top share and earnings management in all economics sectors.5 - There is a negative relation between the variable number of independent (outsiders) members of the board of directors and earnings management in all working economic sectors except the Banking sector in which there is no significant statistical relation.6 - There is a negative relation between the variable share percent owned by two of the top 10 shareholders after the first top holder and the earnings management in all working economic sectors except the insurance sector in which there is no significant statistical relation.7 - There is a negative relation between the foreign investments in the company and the earnings management in all sectors except the Banking and the Insurance sectors in which there is no significant statistical.8 - There is a positive relation between the holding company variable and earnings management in all sectors of working economic sectors except the services sectors in which is no significant statistical relation.9 - There is a positive relation between the variable of what the government owned share in that company and the earnings management is the ( manufacturing companies insurance and banking )sectors whereas the relation was negative in the services sector and in other sectors in general.The researcher recommended that it is vital to Issue laws and legislations concerned with corporate governance and a guide of the obligatory rules to be practiced by the Iraqi companies due to its impact on reducing the earnings management implementations

تكاليف الجودة الشاملة وتاثيرها في تقويم الاداء الستراتيجي == Total Quality Costs And Its Effect In The Strategic Performance Evaluation

اسم المؤلف: علي عبد الحسين هاني الزاملي

اسم المشرف: منال جبار سرور السامرائي

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: تبنت الدراسة الحالية موضوعا مهما في محاسبة التكاليف والمحاسبة الادارية يدور حول الربـط بـين تكاليف الجودة الشاملة وتقويم الاداء الستراتيجي من خلال استعمال المقاييس المالية وغير الماليـة لهـذه التكاليف في بطاقة العلامات المتوازنة وذلك استجابة لحاجة الوح | The current study adopted a importance subject in costs and managerial account - ting research through connecting between total quality costs and strategic perform - ance evaluation through the financial and nonfinancial measures of this cost in balanced scorecard as a responding for need of economic units to a new indicators and measures for performance concerting with many mutations in modern manu - facturing environment. The suggest of the study that titled (Total Quality Costs and its Effect in The Strategic Performance Evaluation - By implementation in the Light Industries Company / Heaters and Cookers Factory) The methodology of the study is design to identify and analyze the basic problem to researching for brushing aside of total quality costs in Iraqi manufacturing economic units and depended on fina - ncial measures only in performance evaluation, therefore the need of a new indic - ators and measures for performance appeared with mutations in modern manu - facturing environment.The current study aim to discussing knowledge pedestals of total quality costs and strategic performance evaluation as a responding for mutations in economic units environment and projecting light on important sides in this through Study and research in importance of hidden quality costs and adding two perspectives (social environmental and risks perspective) in balanced scorecard for expanding its role in strategic performance evaluation and determine, measure and disclosure of total quality costs (observables and hidden costs) and using financial and nonfinancial of this cost in strategic performance evaluation through balanced scorecard besides this test and analysis the effect of total quality costs in strategic performance eval - uation using fitted statistical styles for this purpose.The study gained its importance from importance of total quality costs and stra - tegic performance evaluation and correlate between there through balanced scor - ecard where the importance of total quality costs assist in setting by useful info - rmation in planning, controlling and performance evaluation until help in conti - nuous improvement, reducing of costs, improvement of quality and rational station process of management decision making. The hypothesis study has tested and analyzed its results for affirming to prac - ticability of total quality costs in setting of financial and nonfinancial measures can be used in strategic performance evaluation through balanced scorecard with six perspectives within modern manufacturing environment. The current study by applying in the Light Industries Company identify Heaters and Cookers Factory. This study reach for determine, measure and disclosure of total quality costs (observables and hidden costs) in this factory, and using the fina - ncial and nonfinancial of this costs in strategic performance evaluation through balanced scorecard with six perspectives. This study boil down some important conclusions and recommendations for identify fact of changeables as a depended in study and actual situated in theoretical and applicatiory study.At last, the current study assist in holding some scientific add - ons in hidden quality costs, social environmental perspective and risks perspective, all one corr - elate between total quality costs and strategic performance evaluation through financial and nonfinancial measures of total quality costs for devotion of this purpose through balanced scorecard with six perspectives, therefore this study presented cognitive contribution and added intellectual value to academic studies regarding of total quality costs and strategic performance evaluation

دور ادارة الجودة الشاملة والتحسين المستمر في تخفيض كلف الفشل == The Use of Total Quality Management And Continuous Improvement In Reducing Failure Costs By A Dissertation Submitted

اسم المؤلف: علي خلف سلمان الركابي

اسم المشرف: منال جبار سرور السامرائي

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: اولت الشركات اهتماما متميزا بالجودة كونها احدى عوامل النجاح الرئيسة، واصبح هذا الموضوع موضع اهتمام خاص في الدول الصناعية والدول النامية على حد سواء، وقد اولى الباحثون الاهتمام بهذا الموضوع الذي يرتبط مباشرة برضا الزبون وزيادة المبيعات من جهة وارتفاع كفا | The Companies have given special attention to quality since it is one of the essential factors of success, this topic has been the focus of attention of Industrial countries and the developing countries as well as researchers have paid attention to this subject which is directly related to customer's satisfaction and the growth of sales on one hand, and increasing the production efficiency and reducing the costs on the other. The present study has dealt with various enquires and attempted to present solution through the five theoretical and applicable chapters to reduce the Internal and external failure costs and improving quality of the presented products through using some modern costing techniques. Having completed the conceptual and philosophical framework and reviewed the previous efforts related to this study, the hypothesis of the study has been placed to be tested in Electronic Industries Company - T. V. Factory , in order to identify the use of tools (TQM & CI) in reducing failure costs via the agreement (Concord) in the efforts of Value Chain activities which are represented by : Research & Development , Design , Production , Marketing , Distribution and Customer Service , let alone support activities represented by Quality Control , Procurement and Human resource.To test the study hypothesis and ensure the success of its model, the following has been used : - 1. Analysing primary and support activities in (E.I.C).2. Calculating Total Quality Costs according to ( P.A.F )model, which is represented by prevention , Appraisal and failure costs , and clarifying what internal and Failure costs represent to total quality costs.3. Using tools (TQM & CI) to reduce failure costs.4. Analysing the relation test between the tools of (TQM&CI) through value Chain activities in reducing failure costs by statistical methods represented by Correlation and Regression. Finally, the study has reached some recommendations chief among them is the attention that should be given to the process of Calculating quality costs through applying Special Programme for this purpose and continuous work to reduce failure costs by using the tools of (TQM&CI) through making use Scientific the Procedure of the present study due to what has been presented. he present study represents knowledge Contribution and adds mental value as Compared with the modern previous academic studies in the field of modern Techniques of costing.

اثر تغير المستوى العام للاسعار في القوائم المالية وانعكاساته على المؤشرات التقويمية المالية == Impact of General Price Level Changes In The Financial Statements And Its Reflection In Evaluating Indicators For Financial

اسم المؤلف: عادل حسين علي الجنابي

اسم المشرف: عباس حميد يحيى التميمي

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: تميز العصر الحديث بظاهرة التغير في مستويات الاسعار بشكل واضح الامر الذي اثار الكثير من التساؤلات من قبل العديد من الكتاب والجمعيات والهيئات العلمية والمهنية المهتمة بالمحاسبة والمستعملين للكشوفات المالية حول مدى جدوى وملائمة المعلومات والبيانات التي تشتمل | The present time has been clearly marked by the phenomenon of prices changes. This situation has provoked the questions on a number of authors, associations, scientific and professional institutions, bodies concerned with accounting, and users of financial statements. These questions are concerned with the feasibility and appropriateness ofthe data included in financial statements and records based on historical cost for economic decisions. Despite the great concern for overcoming the influence of inflation in a number of world countries, inflation seems not to have been given any attention in Iraq. The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the impact of price level changes on the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another these accounting are not consistent. Also The statement of financial position contains different items of current and fixed assets, and different items of long - term liabilities and ownership equity, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects the results of the analysis because these ratios do not reflect the true financial situation of economic unity. The study is aiming at stating the effect of changing level of prices on evaluating indicators of financial ratios under historical cost model. The most distinctive conclusions of this study has shown that are substantial differences between accounting numbers of financial statements handled of inflation and those of traditional financial statements prepared based on historical cost, which effect on validity and suitability of accounting information published in financial statements, in addition, financial ratios that appear after and before modifying the statements have shown great differences among those ratios. The study also come out with the recommendations, the most important of them are : 1 - The necessity of preparing financial statement modified with the changes of general level of prices according to one of accounting model and these changes. should be in financial lists according to accounting standards issued.2 - The Taxation authorities should accept the modified statements according to general level of prices changes.3 - Activating Iraq accounting rule No.(8) that is devoted to changing in General price level changes

المحاسبة عن التحوط في المشاريع الاستثمارية المشتركة بالتطبيق على عينة من المصارف السعودية == Accounting of Hedge In Joint Investment Ventures Applied On A Sample of The Saudi Banks)

اسم المؤلف: ذكرى جمعة سكر الواسطي

اسم المشرف: عامر محمد سلمان الجنابي

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: هدف البحث الى اجراء تحليل مقارن للقوائم المالية لغرض تسليط الضوء على محاسبة التحوط عن المخاطر التي تتعرض لها المشاريع الاستثمارية المشتركة على وفق الستراتيجيات والسياسات الصحيحة وعلى وفق المعايير الدولية التي قد تتعرض لها في السوق التي تعمل فيها مثل تلك ا | The goal of research is to conduct a comparative analysis of the financial statements for the purpose of shedding light on the hedge accounting for the risks to the investment ventures of common according to strategies and the right policies and according to international standards that may be exposed to the market in which they operate such ventures, to be useful for all financial institutions, was important to discuss the issue of accounting for hedging in the joint investment ventures the future in Iraq, particularly that of our dear country is witnessing the opening economically and major investment which requires willing the Iraqi market to receive the corporate and investment ventures, whether individually or jointly, and to the joint venture operations impact and influenced by reciprocal between the environment market and the Iraqi society and between those ventures and objectives and to be derived from implementing such a project for the future and result check on the existence of accounting environment Iraqi equipped to address those risks in the joint investment ventures that may reduce and limit the risks that may be exposed to such ventures in the Iraqi environment.To accomplish research has been to use the following hypothesis : that there is a relationship between the hedging instrument and risks of investments in joint ventures, and so by measuring the impact of the choice of hedging instrument for the type of risk as variables on the hedged item in a variable.To achieve the objective thesis research has been selected sample presentation and analysis of the risks faced by joint investment ventures and derivative financial instruments that are used to reduce these risks and are joint ventures the three Saudi Arabian banker - SABB Bank, Saudi Arabia - French Bank, Saudi Arabia - Dutch.The research has come to a set of conclusions including : - 1 - Contributing the joint investment ventures in an active role in the process of integration and the creation of close ties between the economies of the countries. 2 - A joint venture reflects the diversity in the environment and economic productivity in terms of resources, which promote the provision of enabling environment for the growth of such ventures.3 - The importance of joint investment ventures in the social policy by assisting in the development of human resources as well as the exchange of knowledge and new technologies and exchange of different cultures.4 - For hedge accounting is a comprehensive system of information on risks, which would identify the effects of

المعلومات المحاسبية اللازمة لتحقيق التوازن المالي للمنشاة : دراسة تطبيقية لعينة من الشركات المدرجة في سوق العراق للاوراق المالية == The Required Accounting Information To Achieve The Company Financial Equilibrium An Applied Studyin A Sample of Companies Listed In The Iraq Stock Exchange

اسم المؤلف: سفيان جواد مطر العبيدي

اسم المشرف: شكر محمود مصطفى الدبان

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة تكريت - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: صلاح الدين

الصفحات الاولى:

دور التكامل بين الكلفة المستهدفة وكلف دورة حياة المنتج لخفض الكلفة دراسة تطبيقية في معمل البان جامعة تكريت == Integration Role Between The Target Costing And The Product Life Cycle Cost To Reduce Cost Applied Study In Dairy Factory In Tikrit University

اسم المؤلف: اياد دخيل سليم خليفة الجبوري

اسم المشرف: سطم صالح حسين

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة تكريت - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: صلاح الدين

الصفحات الاولى:

قياس كلف الاداء الاجتماعي الموجه نحو العاملين لتعزيز الولاء المنظمي وانعكاسها في تحقيق التميز المؤسسي : دراسة تطبيقية في شركة مصافي الشمال == Measuring Social Performative Costs Towards Consolidation The Organizational Loyalty And It's Reflection To Achieve The Institutional Distinction Applied Study In The Company of North Refineries

اسم المؤلف: نهى صافي عبد غنام الجبوري

اسم المشرف: شكر محمود مصطفى الدبان

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة تكريت - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: صلاح الدين

الصفحات الاولى:

قياس تاثير الكلفة على جودة الخدمة الصحية : دراسة تطبيقية في مستشفى التوفيق الاهلي تكريت == Measuring of Cost Effect on Health Service Quality : Applicative Study In Altawfeeq Private Hospital

اسم المؤلف: مثنى روكان جاسم محمد الجبوري

اسم المشرف: سطم صالح حسين

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة تكريت - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: صلاح الدين

الصفحات الاولى:

اطار مقترح للافصاح عن المسؤولية الاجتماعية في القوائم المالية وتاثيرها في قرارات مستخدميها : بالتطبيق على معمل سمنت الكوفة

اسم المؤلف: ماهر ناجي علي

اسم المشرف: محمد عبد الوهاب العزاوي

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة الكوفة - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

العلاقة بين حوكمة الشركات وتمهيد الدخل : دراسة تطبيقية في عينة من المصارف العراقية

اسم المؤلف: كرار سليم عبد الزهرة حميدي

اسم المشرف: خالد غازي عبود التمي

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة الكوفة - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

تكييف النظام المحاسبي الموحد وفقا للمعايير الدولية لاعداد التقارير المالية : دراسة تطبيقية في الشركة الوطنية لانتاج المشروبات الغازية المحدودة - الكوفة == Strategic Analysis Of Challenges Facing The Profession Of External Auditing In The Frame Of Modern Technical Environment Elements Iraq As a Case Study

اسم المؤلف: غزوان اياد خالد الشبلي

اسم المشرف: كريمة علي كاظم الجوهر

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة الكوفة - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: النجف

الصفحات الاولى:

تفعيل نظام الرقابة الداخلية في ظل حوكمة الشركات : دراسة في عينة من الشركات المساهمة في محافظة نينوى == Activation of Internal Control System Under in Corporate Governance A Study in Sample of Companies in Nineveh Governorate

اسم المؤلف: عبد الواحد غازي محمد النعيمي

اسم المشرف: منهل مجيد احمد العلي

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة الموصل - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: الموصل

الصفحات الاولى:

دور المدقق في تقدير مخاطر التدقيق في ظل استعمال تقنية المعلومات بالتطبيق على مصرف الائتمان العراقي == The Role of Auditor in Assessing Audit Risks With the Use of Information Technology

اسم المؤلف: سهاد صبيح فرج

اسم المشرف: علي حسين علي الدوغجي

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: The dissertation aims at studying and analyzing audit risks that influence the auditor’s responsibility when performing his auditory functions in an environment that relies on the information technology in performing the operating activities.The research has been based on a hypothesis which tells that the responsibility shouldered by the auditor requires that he defines the assessments of the audit risks in this environment.The researcher performs the applied part of the study in a private joint stock corporation. This part of the study is based on the analysis of the information technology risks and the assessment of the audit risks. This is done by means of an information survey gathering about the activities of the bank understudy. In addition to the procedures, instructions used by the bank to handle its transactions, an inquiry form prepared by the researcher about the applications of the information technology in the bank, and interviewing members of the staff of the information systems and internal control departments.The researcher arrives at a number of conclusions, the most important of which are : 1. From the perspective of the auditor, the controls of information technology systems are vital when they succeed in maintaining information integration with security of data they handle. The acquisition of reliable and proper information requires the availability of sundry varieties of controls that are performed to check theaccuracy and completeness of the transactions and their related authorization.2. There are a number of risks which are related to the reliance on the information technology. The most important among these risks are the risk of poor protection of hardware and software, the risk of weakening the ability of audit trail, the increase in the risk of structured errors vis - à - vis the risk of random errors, the risk of unauthorized access to main files and other records stored in an electronic format, and the increase in the risks of stealing the assets in the absence of suitable segregation and distribution of duties in an information technology environment.3. The absence of any clear - cut difference in the concept of the audit risks in manual and electronic processing alike.4. The fixity of the overall aim of auditing or its domain in the information technology environment. The purpose of auditing is still confined to obtaining a reasonable assertion of whether the financial statements are free from material misstatement so that the auditor will be able to state whether the preparation of these statements are consistent with the financial reporting being applied. The change in the creation, processing, and storage of data and financial information will surely influence adopted auditing procedures.The dissertation puts forward a number of recommendations, the most important of which are : 1. Assessing the information technology risks and the unauthorized access risks to the data and statements, the employment of more developed technologies in handling the bank activities and its control,in addition to assessing the risks of failure or breaking down of the information technology system.2. The auditor should exert more effort in the field of decreasing the auditing risks under the information technology system by means of using auditing methods that are consistent with the information technology of the economic entities.3. Developing an approach that is based on the analysis of the economic entity environment, defining the information technology risks, distributing it on internal control components, its analysis and assessment with the help of the model of information technology risks matrix, and the employment of auditing risks - related mathematical model to define the levels of auditing risks