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المحاسبة عن المسئولية الاجتماعية في المصارف الاسلامية : دراسة تطبيقية في عينة من المصارف الاسلامية Accounting On Social Responsibility In Islamic Banks An Empirical Study In Some Islamic Banks

اسم المؤلف: فضل لطف ناشر عبيدان
اسم المشرف: هاشم علي هاشم الموسوي
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: The Islamic Banks emergence during the last quarter of the twentieth century , as an alternative Islamic solution for dealers with traditional banks. As a consequence , the processes of Islamic banks rise rapidly in the world. This lead to , the big world banks that had the deep - rooted experience , open many windows to deals with this kind of transactions.In their operations , the Islamic Banks depends on Sharia'a and economics principles. These principles impose a social objectives to achieve besides profit gaining.Many of specialists , such as , accountants , administrators and economists , tried to evaluate the performance of Islamic banks by their studies. Unfortunately , these studies focused on the financial aspects only , neglecting the importance of social role and responsibilities of these banks towards beneficiary parties. So the lack of study in this field , was the principal impulse behind of achieve of this study.Despite of the social responsibility accounting had raised and grown in the western societies, we will attempt through this study to clarify the philosophical sides for the social responsibility accounting in the Islamic thought. We will suggest a model to social responsibility accounting in Islamic banks , for measure and disclose of Islamic banks responsibilities towards different related parties. This model will taken into consideration, the special nature for Islamic banks operations , economics' and sharia'a principles which govern their works. Furthermore , the nature of the Islamic extremities which trades with Islamic banks and their needs from information , will be taken into the constructing of the model.So , the main objective of this study is to propose a model for measure and disclosure the social responsibility of Islamic banks , this aim can be achieved by the following : ? Compliance with Sharia'a.? A realize of the Social and Economic Justice.? Employees.? Customers and Creditors.? Society and Social Contributions.Out of this study , we conclude the following : 1. Possibility of measure the social responsibilities in Islamic banks by using the proposed measurement model of study.2. Possibility of disclosure the social responsibilities in Islamic banks by using the proposed disclosure model.This study consist of four chapters as follow : ? Chapter One : Methodology and the precedent studies.? Chapter Tow : Social responsibility accounting : Measurement &Disclosure.? Chapter Three : A Proposed Model for Accounting on Social Responsibility in Islamic Banks.? Chapter Four : The Practical Study.Finally we draw the important theoretical and practical conclusions from this study , and according to these conclusions we will definition of a group from the necessary recommendations.

العوامل المؤثرة في سلوك تمهيد الدخل : دراسة في عينة من المصارف الاهلية في العراق Factors Influencing Behavior of Income Smoothing A Study In A Sample of Iraqi Private Banks

اسم المؤلف: طارق توفيق يوسف العبد الله
اسم المشرف: فاطمة جاسم محمد السعد
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: This study aims at demonstrating the importance of Income Smoothing behavior and internal and external factors, in addition to giving an insight about the most important studies, which dealt with this topic from all its aspects. The study was conducted on a sample of Iraqi private joint - stock banks in terms of whether or not these banks tend to the application of smoothing, as well as the influence of these factors on these banks.The study depended upon a set of hypotheses and reached to findings, the most important of them are the tendency of the study sample to practice smoothing behavior, and the great influence of internal and external factors on the research sample.It has beenclear that the internal factors have more influence than external ones, in varying degrees; in that the size factor has the greatest effect among other factors.The study presented a number of specific recommendations

تحليل مقومات ادارة المعرفة علاقتها بالابداع : دراسة استطلاعية لاراء عينة من منتسبي الشركتين العامة للصناعات البتروكيمياوية وصناعة الاسمدة

اسم المؤلف: زين العابدين جاسم محمد السالم
اسم المشرف: مسلم علاوي شبلي السعد
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: Knowledge management is a new organization concept, which recently has been commonly used ,and which is concerned with organizing and providing intellectual resources for a modern organizati0n through the adoption of management for applications andmechanisms that in courage innovation and , preference of competitive advantage , cost reduction , and quality improvement for the purpose of increasing the ability of organization to survive and grow in to days world.The study aims analyzing knowledge management , exploring its basic components & the relations among them , and reflection of this on the level innovation in the two sample companies.The study was conducted at tow companies : state companies for Petrochemical Industry , and Fertilizers Industry. A sample of ( 40 ) persons in each company were selected for the study purpose ,including ( top management , departments of R& D and trainingdepartments , in addition to distinct persons ( technicians and administrative personal ).For the purpose of data collection , a questionnaire of ( 12 ) ma in and minor variables was developed. The study was based on tow main hypotheses relating to correlation coefficient and variance.The study has arrived at a set of conclusions , the most important of which is the high interest and benefit by the subjects of study in knowledge management requisites , especially knowledge product , organizational culture leadership, human resources evelopment in enhancing innovation

تاثير استراتيجية الموارد البشرية في الاداء المنظمي : دراسة ميدانية في بعض الشركاث الصناعية العراقية في البصرة The Effect of The Human Resources Strategy On Organizational Performance Empirical Study of Sample In Iraqi Industrial Companies In Basrah

اسم المؤلف: رشا مهدي صالح كسار الخفاجي
اسم المشرف: مسلم علاوي شبلي السعد
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: Astrategic Relationship of Human Resources and its Impact in the Organizatiional Performance. A case Study of Sample in Iraqi Industrial Companies BY Rasha Mahdi Salih Kassar AL - Khafaji This thesis tends to test the relationship between the strategic human resources across its constitation (the strategic orientation of human resources, the attract of human resources, the development of knowledge and skills, the retain of them, appraisal of develop and improvement performance) and its impact in the organized performance according to its constitution (productivity, the satisfaction of employees, the turnover of labour, costs). This study is conducted in the general company of petrochemical and the general company of beeds or samples of (50) person consisting of boss ofarrangment and monitoring who have Bachelor and their service not less than (20) years. The researcher followed the hypothesis which tells that there is a feedback relationship and abstract meanings among human resources strategy and organizational performance. This study used the questioneere bill according to (likert) fifth scale. The study ceneludes that there is an atteution on the part of the samples and their support for the scale of (strategy of human resources) and (organizational performance).

اثر المناخ التنظيمي في عملية الابداع : دراسة ميدانية في عينة من المنظمات الانتاجية في محافظة البصرة Effects of Organization Climate In Innovation Process Logistic Study For Sample Productive Organizations In Basrah Governorate

اسم المؤلف: خليل ابراهيم عيسى الخالدي
اسم المشرف: محمد عبود طاهر
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: the aim of this study is to discover the effect of organization climate in innovation organization process in the productive organizations in Basrah.hrough analysis and diagnosis the defect and power points in thecorrelation among the varables either independent or main and the variable accredited the organization innovation as shown by the analysis of the importance of sub - variables form each main variable.the study has been made for a pattern of directors, engineers , technicians,creators in protective organizations Basrah.his study is depended upon three main hypotheses and sextracted other sub - hypotheses as the researcher used the descriptive manner in the theoretical aspect and statistical analysis in the application one. For this turn , it is developed controlled and tested questionnaire form.the study concluded the importance of organizational climate and its effect in innovation at the protective organization. All the correlations among the dimensions of organization climate and the variable accredited the organziation innovation are an importance and positive correlations. Also, the study recommended on the importance of organization climate and its active role in organization innovation espeially at the protective organizations ( of electric and industry sectors in Basrah).

تقويم النظام المحاسبي الموحد في ضوء نظرية المحاسبة والمعايير المحاسبية العراقية الدولية The Evaluation of Unified Accounting System In The Light of Accounting Theory And International And Iraqi Accounting Standards

اسم المؤلف: حيدر عبد الحسين حميد المستوفي
اسم المشرف: ماهر موسى العبيدي
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: The accounting uniformity concept is not coming from nothing, but it emerges due to requirements resulted by certain conditions and justifications associated with human development movement in economical and social environment. In fact, several professionalorganizations, which have the right to develop accounting, have issued obligated accounting standards. Also, the Arab league and Arabic organization for administrative sciences have adopted trends put unified Arabic proofs for accounting administrative andeconomical systems, in addition, the issue of several of unified accounting systems in some of Arabic and foreign countries.Moreover, United Nations adopted schedules and indications of the national accounts for all countries in the world, {recommendationsand integrated patterns}.The accounting system is considered as a copy of accounting integration pictures because it is determining perfectly and typically all aspects of accounting applications, starting from accounts guide and finishing with preparation of final accounts lists.Iraq is considered one of the countries, which is followed the way of central planning of the economy. This is necessitated the adoption of unified accounting system in order to ensure that the economical unites are followed unified bases in methods of treatingthe presentation and classification of accounting data and ))b(( information. So they will provide a wide fundamental of data and information which serve various needs of the economical unites. Also they provide the economical planning establishments according to their need of data and information through joining the accounts of economical unites with national accounts.The international impacts into the accounting are becoming today direct international challenge to the accountants in most countries of the world. Therefore, a set of international accounting researches appeared which aimed to face the internationalenvironmental changes in all aspects. For this reason, the international accounting is found as accounting field that makes comparisons and classifications for the accounting systems and for the applications at international level. It is also issued a set ofresearches, which help to organize and control international businesses, beside its publication to a group of accounting standards which could be applied internationally as an aim to coordinate the accounting and then unified them internationally.The existence of international accounting rules and standards does not also neglect the importance and necessity of finding and doing national accounting standards, because of the accounting environment difference which is a result of differences ofeconomical, social, political and legislative systems in the different countries. The finding and presenting local accounting standards do not mean necessarily the interaction with international and regional accounting standards but the reality insisted to be both accounting ))c(( standards together into entire completed frame. Accordingly, it is essentially to spend more efforts to take the core transactions which are working to narrow the gaps between world’s countries, and to limit the variety and the differences in accounting standards, methods, and applications within those countries. For raising up the real situation of accounting practices have been used in Iraq as one of the developing countries, also at the same time it is aiming to achieve more progress and luxury. Thisstudy is done to make practical and scientific evaluation for the unified accounting system and to show to which extent this system has been participated in performing the needs of various parties utilized from the information. This evaluation will be done in light of accounting frames and international Iraqi accounting. Thus, to achieve this purpose, the study is divided into five chapters. The first one presents the based methodology and previous studies in two researches. The second chapter is the entry to main subject through its presentation of the accounting uniformity.it has three researches too, the first one is about the experiment of the accounting integration at international level. The second research is on the characteristics and principles of unified accounting system. The third one deals with the coordination of international accounting standards at international level.The third chapter is dealing with the study of the adjustment of the unified accounting system with theoretical frame of the accounting and with international and Iraqi accounting standards.This chapter has also three researches. The first one is about the adjustment of unified accounting system with the theoretical frame of the accounting. The second research is on the experiment of Iraq in making the accounting rules and standards and how these are adjusted with international accounting standards. The third research is on the adjustment of unified accounting system with international accounting standards.The fourth chapter discusses the practical side of evaluating the integrated accounting system in light of accounting theory and international and Iraqi accounting standards by practical study to the academic and professional application, and then analyzing theanswers of the questionnaires with output analysis. This chapter has three researches too. The first one is on the evaluation of adjustment of accounting system in light of the accounting theory.The second is dealing with the evaluation of the unified accounting system in light of Iraqi accounting rules and standards. The third research is discussing the adjustment of unified accounting system in light of the international accounting.The study is ended with the fifth chapter, which is concentrated on demonstrating the important conclusions that the study reached. Thereby the important recommendations and suggestions to which the study reached in order to participate in developing the accounting in Iraq so that it could be in its expected real role.

تطبيق الخوارزمية الجينية في تنظيم تتابع العملية الصناعية في ورش الانتاج : دراسة حالة

اسم المؤلف: حسن عبد الهادي حسن
اسم المشرف: مسلم علاوي شبلي السعد
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:

توزيع الارباح وسلامة راس المال على وفق المنظور الفقهي الاسلامي : دراسة حالة في المصرف العراقي الاسلامي - نموذج مقترح

اسم المؤلف: ايمان سعيد عيدي
اسم المشرف: مكي عبد الكريم عبد الواحد
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: This instruction is discuss how division the profits in the islamic bank activities in perservation understood in money capital , and which represented the application student for accounting bases according to the isIamic phiIoIogy , and this the student is includedfive sections as below : 1. first section : include the research procedure.2. second section : discuss the thought developed for accounts ,account concepts , objectives , account , information - character isties properties and system out puts , and deals with the difinitionand discussion in the assumrtions , principles , determinates.3. third section : deals with the acount develope in islamic thought and discussion the assumptions , principle and determinates from the islamic philology.4. fourth section : deals with the account application in islamic iraq bank with suggested sample.5. fifth section : conclusion and advices

دور التدقيق البيئي في تحقيق التنمية المستدامة : دراسة ميدانية في الشركة العامة لصناعة الاسمدة المنطقة الجنوبية The Role of The Environmental Auditing in Achieving Sustainable Development : Practical Study The Public Company for Manufacturing Fertilizer South Region

اسم المؤلف: نهلة غالب عبد الرحمن
اسم المشرف: عبد المهدي عباس محمد
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:

الزكاة والتحاسب الضريبي من وجهة نظر فقهية ومحاسبية Zakat and Tax Accounting From The Point of View of Islamic Fiqh and Accounting

اسم المؤلف: خديجة كاظم جابر
اسم المشرف: عبد المهدي عباس محمد
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:

العولمة المالية وانعكاساتها في الاقتصادات العربية

اسم المؤلف: يوسف علي عبد الاسدي
اسم المشرف: اسعد جواد العطار مصطفى مهدي حسين
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: الاقتصاد - التنمية
الدرجة: دكتوراه
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة

تحليل واقع الاقتصاد العراقي وسياسات الاصلاح الاقتصادي للفترة (1988 - 2004)

اسم المؤلف: سامي عبيد محمد التميمي
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة

اسواق النفط العالميه وانعكاسها على اقتصاديات مجلس التعاون الخليجي

اسم المؤلف: عبد الجبار عبود علي الحلفي
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة

اثر الدولة في السياسة النقدية في البلدان النامية

اسم المؤلف: عقيل عبد محمد عباس الحمدي
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة

تصميم نظام مقترح لادارة الاعمال الكترونيا : دراسة حالة في قسم الشؤون التجارية / المديرية العامة لانتاج الطاقة الكهربائية في البصرة

اسم المؤلف: رعد عبد الجبار عبد النبي
اسم المشرف: محمد عبود طاهر
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:

المواصفة القياسية الدولية 2000:ISO9001 وامكانية تطبيقها لتحسين مستوى الجودة في جامعة البصرة : دراسة استطلاعية لاراء اعضاء مجلس الجامعة

اسم المؤلف: شذى احمد علوان
اسم المشرف: مسلم علاوي السعد
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:

الجودة الشاملة وعلاقتاها برضا الزبون في مستشفى البصرة للولادة والاطفال

اسم المؤلف: هاني فاضل جمعة
اسم المشرف: محمد عبود طاهر
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة

اثر الجودة الشاملة في تحسين الاداء : دارسة ميدانية في المعهد التقني بصرة

اسم المؤلف: امل فرحان سوادي
اسم المشرف: مسلم علاوي السعد
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى: