البحث — المستودع الرقمي العراقي

نتائج البحث: 25 من أصل 29

استخدام النسب المالية في تقويم الاستثمارات المصرفية : دراسة تطبيقية في عينة من المصارف العراقية الحكومية والاهلية للمدة 1994 - 2002

اسم المؤلف: جنان موسى علي النعيمي

الموضوع العام: الادارة والاقتصاد

السنة: 2005

الموضوع الدقيق: المحاسبة

الدرجة: دبلوم عالي - دبلوم عالي

الجامعة: جامعة بغداد - المعهد العالي للدراسات المحاسبية والمالية - قسم الدراسات المحاسبية

اللغة: العربية

مكان الجامعة: بغداد

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 - ماجستير

الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: البصرة

دور التدقيق الخارجي في عملية تحويل المنشات الاقتصادية العامة الى القطاع الخاص (الخصخصة)

اسم المؤلف: خولة حسين حمدان العبودي

الموضوع العام: الادارة والاقتصاد

السنة: 2005

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه - دكتوراه

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

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 - ماجستير

الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: البصرة

علاقة واثر نتائج قياس وتحليل تكاليف الجودة في الاداء المالي : دراسة تطبيقية في شركة بغداد للمشروبات الغازية

اسم المؤلف: ناظم حسن عبد السيد

اسم المشرف: فاطمة جاسم محمد السعد | مسلم علاوي شبلي

الموضوع العام: الادارة والاقتصاد

السنة: 2005

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

كفاية الاداء الاداري واثره في كفاية نظام الرقابة الداخلية : دراسة تطبيقية في عينة من الوحدات الاقتصادية الحكومية الانتاجية والخدمية == Managerial Performance Efficiency And Their Effect For Internal Control System Efficiency Afield Study For A Sample of Productivity And Services Government Economical Units

اسم المؤلف: مجبل دواي اسماعيل الساعدي

اسم المشرف: ماهر موسى العبيدي

الموضوع العام: الادارة والاقتصاد

السنة: 2005

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

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.

الافصاح في القوائم المالية للمصارف : دراســة مقارنة للتطبيقات المعمول بها في العراق مع المعيار الدولي رقم 30 == Disclosures In Finanicial Statements For Banks And Similer Financial Instituions In Iraq.Acomparation Study With The International Accounting Standard No.30/Discloures In The Financial Standards Similer Institutions

اسم المؤلف: فداء عدنان عبيد

اسم المشرف: عبد الفتاح امين حسن

الموضوع العام: الادارة والاقتصاد

السنة: 2005

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

تدقيق اداء النشاط الخدمي الحكومي : تدقيق اداء عينة من انشطة امانة بغداد == Performance Auditing For Governmental Services Activities Auditing The Performance of A Sample of Baghdad Mayoralty Activities

اسم المؤلف: عبد الوهاب عبد الرزاق مهدي العبيدي

اسم المشرف: عبد الفتاح امين حسن

الموضوع العام: الادارة والاقتصاد

السنة: 2005

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: لقد شهد التدقيق خلال الفترة الماضيه القريبه تغيرات كبيره وواضحه نتيجة للغييرات الاقتصادية الواسعه والمتسارعه التي حدثت. فضهرت انواعا عديده اخرى من التدقيق بجانب التدقيق المالي كان اهمها تدقيق الاداء.وتجلت اهمية هذا النوع من التدقيق في القطاع العام لم | During the Near past period, many significant changes took place in auditing as result of the huge rapid economics changes that’s influence in creating of many other kinds of auditing in addition to the financial auditing. One of the important kinds is performance auditing.The importance of this kind of auditing appears in public sector which need a continuous following up and allocation of a lot of amounts of funds in order to deliver services to the public properly. According to that, financial auditing becomes unsuitable, which only focuses on auditing the financial actions according to the budgets.Financial control also focusing on flowing up and verifying that expensing money and collecting revenue take place according to the plan (budget) and the procedures take place according to the valid regulations. That’s happen without considering the impact of the results of expensing money. According to that performance auditing appears too focused on auditing the efficiency of using resources and auditing the entity effectiveness.Regarding privet sector, financial auditing doesn’t provide a comprehensive view about the company performance. The objective of financial auditing is to report if the financial statements represent fairly the financial position and business result and its cash flow without determining the performance efficiency and effectiveness.Performance auditing start from the point which the financial auditing end through providing a comprehensive view about the efficiency, economy and effectiveness of performance, that’s will integrated with the information providing by financial auditing in submitting a massive clear view about performance. Another point is that performance auditing providing information that help in carrying out the public accountability.The point which represents evidently the importance of performance auditing is issuing standards dealing with that subject from the international organization of supreme audit institutions (INTOSAI).Performance auditor is the most suitable side for carrying out performance auditing because other sides when doing such audit will not starting from evaluating control system (as the auditor do) belong to the auditee, that’s will make the performance auditor is the most capable side for doing performance audit.Owing to the importance of performance auditing subject, this dissertation divided methodologically graded in to six chapters. The first is the thesis methodology and related previous studies which reviewed the methodology of the study, previous studies. The second chapter is the theoretical background of performance auditing through three sections, first section contain the concepts of performance auditing and its principles , goals, differences with financial auditing and its requirements.In the second section, we discussed the phases of performance auditing starting from planning phase and through preliminary survey, designing audit program, collecting evidence and the necessary information, preparing audit report and ending with flowing up phase. In section three we touched upon the basic elements of performance auditing; efficiency, effectiveness and economy and other related performance indicators.In the third chapter, we presented the international standards related to performance auditing issued by INTOSAI through three sections; general standards, field work standards and reporting standards and we showed their similarities to performance auditing standards belong to some countries.The fourth chapter show through three sections measuring performance; the first contain the concepts, principles, obstacles of performance measurement and the characteristics that should be available in performance indicators. Second section contain talked the rules and methods of performance measurement, while the third section dealt with presenting municipal performance indicators.Chapter five contain auditing performance of a sample of Baghdad mayoralty basic activities; purifying and distributing water, swage solid waste collection and cleaning and properties management belong.Finally we close chapter six with our conclusions and recommendations concerning the subject.

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.