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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
الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة
اسم المشرف: هاشم علي هاشم الموسوي
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
السنة: 2005
مكان الجامعة: البصرة
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.
الصفحات الاولى:

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
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اسم المشرف: عبد الفتاح امين حسن
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
السنة: 2005
مكان الجامعة: بغداد
المستخلص: The object of this study is to demanratrate the importance of fair and adequate disclosures in the financial statements published by banks and similer other financial establishments in Iraq compared with the international accounting standared 30(Disclosures In Finanicial Statements for Banks and similer Financial Instituions ).To accomplish this mission it was thought that a comparative study is needed, Therefore. achoice of two local Iraqi Banks(Rafidain Bank & Credit Bank of Iraq), as well as two foreign Banks one in Jordan and the other in Labanon(Ahli Bank of Jordan & Labanon and Mahjer Bank),In order to compar the similarties as well as the differences in the extent and scope. The local Iraqi banks using the Iraqi standared No.10 issued by the Iraq Board for Accounting standards where as the foreign banks in Jordan and those in Labanon use the international accounting standared No.30.The comparison revealed importance differences in the scope and extent of the information discloures.The thesis contain four chapters. chapter one dealt with the requirements for discloures in general emphasing its importance , while chapter two discussed the importance of discloures for Banks and other similar Financial Instituions. chapter three contain the analysis of similarties and differences between the information disclouresin the Finanicial Statements thes four banks. The thesis conclued in chapter four in which the main conclusions reached and certain recommendations offered to overcome the inadequate discloures in Iraqi Banks.
الصفحات الاولى:

فاعلية ادارة فرق عمل الحملات الوطنية للتلقيحات : دراسة استطلاعية لاراء بعض المشاركين فيها : دراسة تطبيقية في دائرة صحة بغداد الكرخ / قطاع الكرخ The Effectiveness of The Teams Management In The National Campaigns For Immunization

اسم المؤلف: فائزة احمد امين الحكيم
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اسم المشرف: سعد علي حمود عباس العنزي
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: ادارة المستشفيات
الدرجة: دبلوم عالي
اللغة: العربية
السنة: 2005
مكان الجامعة: بغداد
المستخلص: ان بحثي هذا الموسوم بـ ( فاعلية ادارة فرق العمل في الحملات الوطنية للتلقيحات - دراسة استطلاعية لاراء بعض المشاركين فيها ) , كان الهدف منه هو دراسة العديد من العوامل المؤثرة في فاعلية فرق عمل التلقيحات , وذلك بغية تحسينها , وصياغة انموذج لفاعلية ادارة فر | My research that is called " Team Management Effectiveness In National Campaigns For Immunizations - Study for the opinions of some of the participants " , Aimed to study many of the factors influencing the effectiveness of the immunization teams , to improve this effectiveness , establish a model for the effectiveness of immunization teams in Iraq that can be useful for the health authorities , and to discover the problems and difficulties facing these teams and to establish suggestions to solve them. Also , to discover the relationship between the immunization team empowerment and their management effectiveness. The importance of this study is that the immunization are very important weapon that has a close relation to people health and the safety of the community by minimizing the spread of the communicable and infectious diseases , that cause a lot of illnesses , handicaps and death in the community. So , I was convinced that this study could help in improving the health status in the country. For this I dispensed 60 questioner lists that designed according to Likert's measurement and used the statistical styles to analyze the information collected. The results showed that their was importance impact and a positive relation between the immunization teams empowerment and their management effectiveness , this goes with previous studies
الصفحات الاولى:

المتغيرات الاقتصادية العالمية المعاصرة واثارها على الاقتصادات العربية The World Economic Contemporary Variable And Its Impacts On The Arab Economie

اسم المؤلف: عيادة سعيد حسين
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد
اسم المشرف: ايمان عبد خضير الغريباوي
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: الاقتصاد
اللغة: العربية
السنة: 2005
مكان الجامعة: بغداد
المستخلص: The Arab economy suffers from many structural imbalances problems which are getting complicated by the appearance of the world economic variables. This change held risky challenges for the Arab economies in the light of unsuitable regional and international conditions. Since then it has been very essential for the Arab experts, especially those related to economy and politics, to face those new challenges or, at least, adaptation with them believing that they can have both positive and negative impacts on the Arab economy. This study has acquired its importance in the light of the critical levels the Arab economy reached out of the world economic variables, resulting in long - term crises. of the most fundamental variables facing the Arab economy and the world as well are : - The scientific and technological revolution. - The increasing tendency towards creating world - wide economic groups - Globalization and its instruments. Aiming to explain the world economic impacts on the Arab economies, the study is divided into three chapters. The first chapter deals with the Arab economies and contemporary developments. It was discussed in terms of two sections : The current situation of the Arab economies, and the developments of the Arab contemporary economies. The second chapter reviews the world economic variables mentioned before. The last chapter discussed the economic impacts of the world economic variables on the Arab economies. At the end, the study reached to several conclusions and recommendations which might help doing something to the Arab economy as a whole.
الصفحات الاولى:

تشخيص وفحص مدى الملاءمة لنماذج السلاسل الزمنية المختلطة ذات الرتب الدنيا Identification And Diagnostic Checking For Low Order Mixed Models

اسم المؤلف: عبيد محمود محسن الزوبعي
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم الاحصاء
اسم المشرف: عبد المجيد حمزة الناصر
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
اللغة: العربية
السنة: 2005
مكان الجامعة: بغداد
المستخلص: تمثل الهدف ببحث مرحلتي التشخيص Identification وفحص مدى الملاءمة Diagnostic checking للنماذج المختلطة ARMA ذات الرتب الدنيا في مجال الزمن Time Domain وفي مجال التكرار Frequency Domain والمقارنة بين ادوات التشخيص ومعايير اختيار الرتبة واختبارات فحص مدى المل | The aim of this work is to study the two stages of identification and diagnostic checking of mixed models (ARMA) with low orders of time domain and frequency domain.The methodology of research had tackled in balanced way both the theoretical part (by using statistical theory) and experimental part (by using simulation). The thesis consisted of five chapters in addition to introduction. The first chapter contained the basic concepts of time series, stationary, mixed models with low orders and analysis tools for time domain and frequency domain.The second chapter included the identification stage as it contained the identification tools and selection criteria for models order.Also it included asggestion for two new methods of identification and anew criterion for order determination. The third chapter tackled the diagnostic checking by using a group of tests depending on time domain and frequency domain.Also it included viewing of some other aspects in time series analysis in order to open new avenues which could be traded by other researchers.The fourth chapter contained the experimental part by applying what had been depicted in previous chapters on mixed models (ARMA(1,1)), (ARMA(1,0)) and (ARMA(0,1)) and then to find out comparisions between identification tools, order selection criteria and diagnostic checking tests through giving different values of the parameters [?1,?1] and for different sizes of series and by iterating the experiments (1000) times.It had been arrived at some conclusions and recommendations which were consisting the fifth chapter
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
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اسم المشرف: عبد الفتاح امين حسن
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
السنة: 2005
مكان الجامعة: بغداد
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.
الصفحات الاولى:

التعلم المنظمي واثره في نجاح المنظمات : دراسة ميدانية في شركات وزارة الاعمار والاسكان في العراق

اسم المؤلف: عبد الستار ابراهيم دهام
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اسم المشرف: صلاح الدين عواد كريم الكبيسي
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
اللغة: العربية
السنة: 2005
مكان الجامعة: بغداد
المستخلص: شهد العالم تقدما كبيرا وقفزات نوعية في مجالات الاعمال ولا سيما في مجال اعمال البنى التحتية كالمباني والاسكان والطرق والجسور في ظل تحولات جذرية ومتسارعة لاساليب العمل والادارة في الشركات المختصة بتلك المجالات من خلال تبني وتفعيل التعلم المنظمي بوصفه عملية
الصفحات الاولى:

اثر الانماط القيادية في ادوار الصحة والسلامة المهنية : دراسة استطلاعية في مستشفيات دائرة صحة بغداد الرصافة The Effect of Leadership Styles On The Role of Occupational Health And Safety

اسم المؤلف: عباس حسين جميل
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اسم المشرف: عباس علي ظاهر العامري
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: ادارة المستشفيات
الدرجة: دبلوم عالي
اللغة: العربية
السنة: 2005
مكان الجامعة: بغداد
المستخلص: تعد القيادة جوهر العملية الادارية وهي المعيار الذي يتحدد في ضوءه نجاح او فشل اي منظمة او تنظيم، والقائد يحتاج الى المام واسع وتفهم عميق للبيئة والظروف المحيطة وتاثيرها على المنظمة التي يقودها، ولابد ان يكون اثر القيادة واضحا بعد بيان وتحديد مكونات ادوار | Leadership is the fundamental manageal operation and criterion by which the success or failure of any organization or system is determined. The leader needs a wide inspiration and a deep understanding of the effect of work environmental and conditions on the organization that he leads.The effect of leadership should be clear while the leader recognizes and determines the constitutes and dimensions of the roles of the occupational health and safety , so that the leader might be able to create and prepare a safe and stable work environment which would give positive social and economic results to the organization.The problem of the study can be summarized in the effect of different leadership styles is not clear concerning the roles of leadership , and in the most common leadership styles in the health organization. The impertinence of this study arises from the rarity of the previous studies which were done about the same subject.The samples of this study were x - ray unit managers at Baghdad health office - Al - Rusafa which involved 24 (twenty four) hospital including a wide geographical area so that to obtain more precise and accurate information to enrich the study.This study depended upon the hypothesis which says that (the leadership style has an influence on the roles of occupational health and safety ).The Conclusions and recommendations obtained from the study were based on theoretical field. The most important conclusion was the poor effect of leadership styles of the research sample in general, on the roles of occupational health
الصفحات الاولى:

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
الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم الاقتصاد
اسم المشرف: فاطمة جاسم محمد السعد
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
اللغة: العربية
السنة: 2005
مكان الجامعة: البصرة
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
الصفحات الاولى:

اشكال تمويل الخدمات الصحية العامة في العراق : دراسة تحليلية Financing Fors For Governmental Health Services In Iraq Analytic Study

اسم المؤلف: صباح صاحب المستوفي
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اسم المشرف: محمد علي ابراهيم العامري
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: ادارة المستشفيات
الدرجة: دبلوم عالي
اللغة: العربية
السنة: 2005
مكان الجامعة: بغداد
المستخلص: تناولت هذه الدراسة خيارات تمويل الخدمات الصحية في العراق، اذ بحث الجزء النظري منها الخلفية التاريخية لواقع الخدمات الصحية حيث كان العراق من الدول التي شهدت تحسن في مستوى خدماتها الصحية الا ان هذه الخدمات تدهورت واحد اسباب تدهورها هو شحة التمويل، ولم يستطع | The study discuss financing forms for Iraqi's Health Sector, the 1st part review the main features of the current health situation, during the last period there has been a disastrous decline in people's health because of the shortage of finance.Both the central budget and self - financing (auto - financing) can not improve the level of health financing to increase the health expenditure per capita to the same level in the surrounding countries.The 2nd part of the study analyse the financial data and compare the results with some health statistics as indicators for the level of health services, the result of analysis indicate the need for repair of the health financing system in addition to search for new health financing forms.The main option to raise money for health is to charge patients for health care, charges were the main sources to improve the health system and make users aware of the real costs of health care.To increase the financial risk protection, a high percentage of funding should be prepayment rather than coming from out - of - pocket sources at the point of using health services, so that it is important to ensure that appropriate levels of financing for health sector are included when ever the government prepares it's budgets.Islamic aids as an alternative can contribute to social health insurance funds, a tax on tobacco could be introduced and the proceeds allocated to the health budget on the ground that smoking cause ill health and impose extra costs on the health services
الصفحات الاولى:

تاثير تـدفق القـروض الخارجـية في تحقيق التحولات الهيكلية لاقتصادات بعض دول الاسكوا للمدة (1990 - 2002) The Effect of External Loans Flow Through Achieving Structural Transformation For The Economy of Some of The Escwa Countries (1990 - 2002)

اسم المؤلف: صادق زوير لجلاج السعيدي
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد
اسم المشرف: راوية عبد الرحيم ياس
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
اللغة: العربية
السنة: 2005
مكان الجامعة: بغداد
المستخلص: This Study Concerns itself with shedding some Lights on the size of External Loans flow of some Escwa Countries (Jordan, Egypt, Lebanon, and Yemen), the burden such Loans make and the ability of such Loans to make some desired Structural transformations in the economy of such countries.To achieve the above aim, an evaluation model was used (Chenery - Taylor) after making some modifications on that model. Then, the independent variables and Structural Indicators were specified. Such Structural Indicators are : 1 - Yagr : Represents share of the Agriculture sector in GDP as a percentage from GDP. 2 - Yind : Represents share of the Industrial sector in GDP as a percentage from GDP.3 - Yser : Represents share of the Service sector in GDP as a percentage from GDP.4 - Yaem : Represents share of the labor force in Agriculture sector as a percentage from the total labor force.5 - Yiem : Represents share of the labor force in Industrial sector as a percentage from the total labor force.6 - Ysem : Represents share of the labor force in Service sector as a percentage from the total labor force.The independent variables were : X1 : Total loans as a percentage from GNP. X2 : Total Investment as a percentage from GNP.X3 : Population.X4 : Gross domestic product per capita.X5 : Total exports of goods and service as a percentage from GNP.X6 : Total Imports of goods and service as a percentage fromGNP.This Study also depends on analytical quantity model in research for building economic model and estimate parameter in regression by (OLS) then tests the power of these models through statistical testing. The Study ends in some conclusions related to the results of analyzing the economic measurement model for the effect of some independent variables on chosen structural Indicators. Such structural transformation, which happened in nearly all the countries in the sample of this study. This study doesn’t take the transformation from agricultural sector to industrial and service sector, except (Egypt), the external loans has effect on desired structural transformation in its economy, this belongs to political causes..
الصفحات الاولى:

تصميم نظام تقويم الاداء الاستراتيجي للجامعات باعتماد تقنية بطاقة الدرجات المتوازنة : دراسة تطبيقية في جامعة بغداد

اسم المؤلف: سناء عبد الرحيم سعيد
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اسم المشرف: سعد علي حمود عباس العنزي
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
اللغة: العربية
السنة: 2005
مكان الجامعة: بغداد
الكلمات الدلالية:
  • الاداء الاستراتيجي، مقاييس الاداء
  • ادارة الاداء الاستراتيجي
  • مقاييس الاداء الاستراتيجي
  • تقويم الاداء الاستراتيجي
  • بطاقة الدرجات المتوازنة
  • عوامل النجاح الحاسمة
  • مؤشرات الاداء الرئيسة، النتائج
  • جودة العملية التعليمية
  • جودة الخدمات الساندة
  • التعلم
المستخلص: يهدف هذا البحـث الى تصميم ومكننة نظام متطـور لتقويـم الاداء الاستراتيجـي للجامعات العـراقيــة، باعتماد تقنية جديدة هي " بطاقة الدرجات المتوازنة " من خلال دراسة وتشخيص معالـم النظام القائم حاليا، وتحديد نقاط قوته وضعفه، فضلا عن تصميم ومكننة نظام معلومات | This research aims to design and mechanize a developed system for evaluating the strategic performance of Iraqi universities depending on a new technology named " The Balanced Scorecard ". We study and diagnose the present system and determine its strengths and weaknesses, in addition to that we design and mechanize information system capable of providing data of the desired features, through it, we can achieve the evaluation process in term of the proposed system. The research has depended on two styles : case study and empirical study to reach the desired results, and it didn’t only study what is in hand, diagnose the weaknesses in present system, and treat them by the proposed system, but further it applied the proposed system on a sample of Iraqi universities, university of Baghdad; and various interviews were made with the managers responsible for performance evaluation in the Scientific Supervision & Evaluation Apparatus / Performance Evaluation department in Ministry of Higher Education & Scientific Research, other interviews were made with the instructors in various colleges continuously, and there were field visits the researcher made to the Ministry & Baghdad university and some colleges to know work details and to get the data. of the field study, it was clear that the Education Ministry was in need for a comprehensive system for evaluating its universities & colleges performance as the present system suffers weaknesses representing in : some of its indicators were unsuitable because they couldn’t reflect the universities performance accurately, there were a shortage in determining the system weights and failure in determining the critical success factors that contribute in distinguishing the universities, and the system lacked the descriptive indicators that make university costumers take part in evaluation process, Moreover, the system lacked financial indicators that measure financial performance efficiency and the benefit of its output was limited. The research came out with several theoretical and applied conclusions, the most important of them were : 1. The strategic performance measurements measure the strategic plans performance by concentrating on key activities which accomplish strategic objectives that require various measurement tools, financial & unfinancial. The performance measurements on the basis of balanced score card technology present a whole picture about result and reason connections that lead the businesses toward maintaining strategic objectives.2. The technology of balanced scorecard is considered more objective because of its scientific methodology in determining the relative importance of strategic performance dimensions and it’s key performance aspects.3. The university performance evaluation is an accurate examination for the reality, it shows where the university is doing well, why? And where it fails, and how it can treat this failure?. The dependence on balanced scorecard technology in evaluating university performance gives a chance for forming an organized series of measurement which interpret the message of creating knowledge and participation, and benefit of it in cohesive general dynamic framework.4. The proposed system presents a description of the university in details, the positive and negative aspects through the accurate analysis and schedules, and also presents an approach for the whole measurement of the universities performance as all the dimensions are measured totally; and an approach for the partial measurement.5. The system automation on computer enables us of using various windows characterized of a distinguished capability of linking more than one database or taking the database contents and showing them on the screen directly, for the purpose of adding or deleting some data, and this facilities the process of inserting data, and eliminate the probability of error in data insertion. The research concludes with suggesting an automated system to evaluate the universities performance besides several recommendations are made, the most important were : - 1. Using the proposed system to evaluate the universities performance as it involves various financial & unfinancial measurements that present a clear and objective picture about university performance outcomes.2. Providing the necessary requirements for the successful application of the proposed system including the comprehension of all measurements, supporting the top management, providing the required human resources, equipments, and training the people responsible for performing this process.3. Supplying the university with the evaluation outcomes by depending on " Evaluating Publicity " 4. The importance of existing an objection system against evaluation results as an attempt to turn the system from the formal state to objective state.5. Setting an incentive system linked with the proposed evaluation system.
الصفحات الاولى:

دراسة احصائية لوفيات الاطفال الرضع لمحافظة نينوى للفترة 1987 - 2004

اسم المؤلف: سما سعدي علي الهاشمي
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم الاحصاء
اسم المشرف: عبد الحسين زيني
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
اللغة: العربية
السنة: 2005
مكان الجامعة: بغداد
المستخلص: يعد الاحصاء السكاني ( الديموغرافي ) من العلوم المهمة في الوقت الحاضر، فهو الدراسة الاحصائية للسكان وخصائصهم وفعالياتهم وتغييراتهم من حيث التكاثر والوفاة والانتقال والعوامل التي تؤثر فيها والنتائج التي تنشا عنها. من اهم التغيرات التي تحدث على السكان ه
الصفحات الاولى:

تحليل مؤثرات الشراء الصناعي : دراسة حالة في مصنع الكونكريت الخفيف The Influences Analysis of Industrial Buying - Case Study In A Factory of The Light Concrete

اسم المؤلف: سرمد حمزة جاسم الشمري
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اسم المشرف: ثامر ياسر البكري
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
اللغة: العربية
السنة: 2005
مكان الجامعة: بغداد
المستخلص: اصبحت منظمات الاعمال الحاضرة تؤكد على مشترياتها من المواد والخدمات التي تحتاجها لانجاز عملياتها التشغيلية، وان ذلك التاكيد يتطلب منها ان تهتم بوظيفة الشراء التي تزايدت اهميتها بسبب نشاطاتها التي لها تاثيرات واضحة ومباشرة في ربحية المنظمة، وهكذا فان بامك | The business today has to focus on her competitive superior by her purchases from materials and services, which are operational processes needs to it. The purchasing function is of a great importance because its actions will impact directly on the organization’s profitability, so as organizations can be save money by its effective purchasing processes. This search tries to analysis environmental, organizational and individual influences in an industrial buying that have to facilitate achievement of organization’s objectives. Industrial buying is a process carried out by individuals, in interaction with other people, in the context of a formal organization. The organization, in turn, is influenced by a variety of forces in the environment. By using a methodology of case study at the Factory of Light Concrete in Iraq, this search concludes a great importance of organizational influences in industrial buying. And it refers to that organizations have to develop a purchasing department with permanent employees, and it have to establish for them a clear tasks to manage the efforts of industrial buying effectively.
الصفحات الاولى:

مقارنة بعض الطرائق المعلمية واللامعلمية لبعض تصاميم القياسات المكررة A Comparisoin of Some Parametric And Nonparametric Methods For Some Repeated Measures Designs

اسم المؤلف: سجى محمد حسين علي الهاشمي
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم الاحصاء
اسم المشرف: ظافر حسين رشيد النجار
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
اللغة: العربية
السنة: 2005
مكان الجامعة: بغداد
المستخلص: في الكثيرمن الدراسات الطبية والتربوية والسيكولوجية (علم النفس)وعلم الاجتماع نشاهد بان المفردات (subjects) تتكرر تحت مختلف الشروط التجريبية((conditions والتي تسمى بالمعالجات (treatments) وان البيانات المتجمعة من مختلف الوحدات التجريبية تفترض لان تكون مستقل | In many medical , educational , psychology and sociology studies we find that the same subjects repeated under different experimental conditions which called treatments. The collected data from different experimental units suppose to be independent while the observation for the same experimental units will be dependent. The term repeated measures designs is called for this type of data in which the response for every experimental units or subjects is tested or measured under a number of different experimental conditions. Our attention will be on the case of a univariate response variable. There are many procedures for testing the null hypothesis that there is no treatments effects, depends on the number of treatments. either the same subjects are tested under two treatments or tested under three treatments or more. The aim of this study is comparing the tests for nonparametric and parametric methods of repeated measures designs for two treatments through applying the tests on true experiments data. and comparing the tests for nonparametric and parametric methods for three treatments or more, which included two designs which are the complete randomize block design when the ANOVA conditions are satisfied. And the One - way generalized repeated measures model when does not assume specified form of the variance - covariance matrix.Simulation procedures are used in order to compare probability of type one error and power of the test for all methods. In addition , the researcher presented the suggested methods and analyzing the results by comparing them with the other methods for the mentioned designs.
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استخدام سلاسل ماركوف في التعرف على تعاقبات الحامض النووي DNA

اسم المؤلف: زينب هاتف عباس الركابي
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم الاحصاء
اسم المشرف: ضوية سلمان حسن الجنابي علي عبد الرحمن الزعاك
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: بحوث العمليات
الدرجة: ماجستير
اللغة: العربية
السنة: 2005
مكان الجامعة: بغداد
المستخلص: ان للحمض النووي الدنا DNA اهمية كبيرة وبالغة لكونه حاملا للمعلومات الوراثية وبالتالي فان دراسة تعاقبات الحمض النووي DNA سوف تعطينا انطباعا عن الصفات الوراثية للكائن الحي.وبالنظر لاهمية سلاسل ماركوف في تفسير وتحليل الكثير من الظواهر من حيث حيز التكرار، ول | The DNA has great importance because it is a hereditary information carrier. In view of the importance of markove's chains in explaining, and analyzing many of the phenomenae through succession, our research incentive has therefore came to represent markov chains applications on the DNA and considering the conditional transitional probabilities of these chains elements for its great importance in finding the hereditary genetics from DNA compositions. Markov chains has been implemented for the probable alignment of the first, second, third, fourth, and fifth orders. Three means depending on these alignments have been used. Experimentation on four of DNA chains was carried out for human growth hormone and relied on DNA succession for comparison between the three ways that nominate the chain of the greater probability to represent the gene.In addition, a program was created to code and translate the three models of the ORF for the DNA succession and the chains for the three models which start with the start code and end with the stop code. The program was written by Visual basic language to carry out these operations and to yeild sequence alignment between the human growth hormone gene and other chains.The program implemented DNA chains in which the nucleotide number is less than 3000 bases examplified by the human growth's hormone, mouse and chicken growth hormone.As well, entrotoxins produced by E.coli, salmonella , shigella representing prokaryotes were also included one of the most significant conclusion reached is that markov assessment method of calculated weights by means of Chi Square is the best mean for identifying genes from DNA sequences.
الصفحات الاولى:

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
الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اسم المشرف: مسلم علاوي شبلي السعد
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
اللغة: العربية
السنة: 2005
مكان الجامعة: البصرة
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
الصفحات الاولى:

قاعدة البيانات واهميتها في تقدير الحاجة الى الادوية : دراســة تطبيقيــة في دائـرة صحــة النجــف الاشــرف The Data Base & Its Importance In The Need Estimation For Drugs Applied Study In The Najaf Health Organi

اسم المؤلف: رياض شاكر هادي عمارة
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اسم المشرف: عبد السلام لفتة سعيد
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: ادارة المستشفيات
الدرجة: دبلوم عالي
اللغة: العربية
السنة: 2005
مكان الجامعة: بغداد
المستخلص: يهدف هذا البحث الى محاولة بناء قاعدة بيانات لعمل مذاخر الادوية والمستلزمات الطبية وبالذات لمعالجة مشكلة من المشاكل التي تواجهها ادارات المذاخر الطبية سواء في فرع الشركة العامة للادوية في النجف او في مذاخر الادوية في المستشفيات والقطاعات والمراكز الصحية وا | The research aims to design Data Base for doing drug & medical equipments & instruments storage to solve one of the problems which interface the drug storage management either in the drug general company in Najaf Governmental or in the hospitals & sectors & primary health centers. This problem is the annual need estimation of the drug and medical equipments & instruments to reach its needs & lastly reach the patients needs. This problem pursuer where the drug storage is pursuer and still now. So this research partaking of two important sides to solve the problem. The theoretical side took the conceptual framework for Data Base which put the general Bases for the D.B. storage & the specialty of the drug. While the practical side took the designing & building Data Base. Which are specialized in drug in their storages in the drug general company and health organizations which are supplied from these storages. And as seen by the researcher the importance of following of development in designing of this Data Base in new technology & pay more attention for Data which we must gain which are important in structuring of their Bases according to a correct scientific style to prevent the accruing of the over flowing or ungenerous or losing in the drug & medical instrument through a correct estimation in quantity & quality required, or defined data for supplying or defining the productive lifetime of the medical instruments for assuredness of saving according to the patient & health organizations need which introduce the health & medical services, (treatable & community prophylactic) to boosting up the individual health level. The researcher pay more attend to all Data which are necessary & needed to structuring the Data Base in Najaf health organization and in which manager they will gained from their sources in addition to analyze the work procedures to reach to this, and also the researcher pay attention to the periodical reports which are working now in addition to the developing these reports.
الصفحات الاولى:

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
الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اسم المشرف: مسلم علاوي شبلي السعد
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
اللغة: العربية
السنة: 2005
مكان الجامعة: البصرة
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).
الصفحات الاولى:

العوامل السلوكية والتنظيمية المؤثرة بالسرقات في المستشفيات الحكومية : دراسة تطبيقية في دائرة صحة بغداد الرصافة

اسم المؤلف: دشوار جلال عبد الحميد الاتروشي
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اسم المشرف: سعد علي حمود عباس العنزي
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: ادارة المستشفيات
الدرجة: دبلوم عالي
اللغة: العربية
السنة: 2005
مكان الجامعة: بغداد
المستخلص: تعتبر السرقات التي يقوم بها العاملين، في المنظمات التي يعملون فيها، من الممارسات السلبية التي لم تعد خافية او يمكن انكارها او اخفائها، وعلى الرغم من خصوصية المستشفيات كمؤسسات خدمية تعمل على مدار الساعة، وتتعامل مع حياة الناس، فانها لم تكن معصومة من ت
الصفحات الاولى:

تاثير الهيكل التنظيمي واللاتاكد البيئي في فاعلية بعض كليات جامعة بغداد والكليات الاهلية : دراسة ميدانية The Effect of Organizational Structure & Environment Uncertinity On Effictiveness In Some Baghdad College & Privat College - Afield Study

اسم المؤلف: خمائل طالب طه مهدي الرسول
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد
اسم المشرف: صلاح محمود عبد الكريم الرحيم
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: ادارة عامة
الدرجة: ماجستير
اللغة: العربية
السنة: 2005
مكان الجامعة: بغداد
المستخلص: يعد الهيكل التنظيمي خير الية تعتمدها المنظمة للموائمة والانسجام بين طبيعة العوامل الموقفية (التكنولوجية، البيئة، الحجم، الاهداف )وبين الظروف الداخلية للمنظمة. والهيكل الافضل هو القادر على التوفيق ما بين العوامل الموقفية والعوامل الداخلية للمنظمة. | In Time That Was The Environment Have Become Complex & Uncertain That Necessitate Paying More Attention To The Organization Structure. So That Managers Often Assess The Uncertainty In External Environment of Their Organization When Considering Design. They Can Design The Organization TO Increase Information About The Environment & Make The Organization More Flexible In The Response To The Environment The Existing Structure May Fail To Signal Mangers That A decision Is Needed Now Because of Such Environmental Changes.This Research Deals With The Effect of The Environment Uncertainty In The Organization Structure, & The Relation Both of Theme In The Organization EffectivenessThe Research Aims To Evaluate The Dimension of Organization Structure In The Universities of Public & Private Sector. The Research Had Used Auctioneer To Measure The Dimension of Organization Structure (Formulation, Centrality, Complexity), Dimensions of Environment Uncertainty (Change, Complexity, THE Environment Richens), Environment Interdependence & Organization Effectiveness. The Research Involves Sixth Chapters, The First Contains the General Framework of Research, While The Second Involves Specified For Study &Analysis of Organization Structure, Environment Uncertainty, The Organization Effectiveness, & The Analysis of Relation between : The Environment Uncertainty With Organization Structure, & Organization Effectiveness, The Third, Forth, &Fifth Chapters Deals With The Practice Framework of Research.The Researcher Had Use The Regression, Frequencies & “Sperman” Correlation To Measure The Variables of Research, The Sixth Chapter Deals With The Most Important Conclusion & Recommendation For This Research.
الصفحات الاولى:

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
الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اسم المشرف: محمد عبود طاهر
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
اللغة: العربية
السنة: 2005
مكان الجامعة: البصرة
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).
الصفحات الاولى:

ابعاد الجودة في السيطرة على عدوى المستشفيات المكتسبة في عينة من المستشفيات العراقية

اسم المؤلف: خالد كاظم عبد الامير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم ادارة الاعمال
اسم المشرف: سعد علي حمود عباس العنزي
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: ادارة المستشفيات
الدرجة: دبلوم عالي
اللغة: العربية
السنة: 2005
مكان الجامعة: بغداد
المستخلص: ان موضوع البحث (ابعاد الجودة في السيطرة على عدوى المستشفيات المكتسبة لعينة من المستشفيات العراقية) هو اكبر من ان يغنيه بحث او تشبعه رسالة او اطروحة لما يحمل مابين طياته من افاق وابعاد تحتاج الى تظافر جهود العديد من المتخصصين والباحثين في العلوم الطبية وال
الصفحات الاولى:

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
الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة
اسم المشرف: ماهر موسى العبيدي
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
السنة: 2005
مكان الجامعة: البصرة
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.
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دور المنظمات غير الحكومية في تنمية المجتمعات المحلية : دراسة تحليلية لعينة من المنظمات غير الحكومية في محافظة كركوك Role of Non Governmental Organizations In The Development of The Local Communities Analysis Studying For A Sample From The (NGOs) In The Governarate of K

اسم المؤلف: حميد انور احمد العبيدي
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد
اسم المشرف: منقذ محمد داغر
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: ادارة عامة
الدرجة: ماجستير
اللغة: العربية
السنة: 2005
مكان الجامعة: بغداد
المستخلص: من المعروف المنظمات غير الحكومية مكونا رئيسا من مكونات التنمية التي تساهم في تعزيز دور الحكومات في هذا المجال، واصبحت هذه المنظمات تمارس ادوارا تتراوح بين تقديم الخدمة الى الدفاع عن حقوق الافراد واستدامة البيئة. استهدفت هذه الدراسة بيان دور المنظمات | The NGO non - governmental organizations represent the main contents of the development in the time where the governments do not play main role in the arena. These organizations play role witch ranges from presenting services to defend the right of individual, and to maintain the environment.One of the objectives of the thesis is to clarify the role of the “NGO” the non - governmental organizations in Karkouk in order to achieve the local development through studying a sample/example of an organization working there. And for achieving the main objectives, the research tried to achieve the subsidiary objectives represented in recognize the characteristics of the Non - Governmental organizations and to know its objectives and its contents and what is concerning its independence.Finally, recognition of the development activities that these organizations are undertaking, and analyzation these organizations for knowing the role they play in the development of the local community in Karkuk.The thesis was generated by the question : do the non - governmental organizations, in Karkuk, play a role in the development of the local communities? Is there an interest in a certain dimension of the local development dimensions (economic, social, political) more than the other dimensions? Is the announced specialization of the organization plays a role in determining the dimension on whish based the local development? The questions of the thesis have been answered and conclusions have been made, which the most important are : there is no balance in the geographic distribution for providing the activities of the non - governmental organizations, for the interest of the city on the count of the countryside; the limitation of the participation of the non governmental organizations in the economic development field while it ontributes highly in the political and social development field. And finally, the majority of the organizations are serving a specific sect.Also, the study made recommendations like : the necessity that the non - governmental organizations take care of the economic filed. And the necessity that the non - governmental organizations get away of the social classes in the field of its work. It is necessary to direct and to highlight the necessity of unifying the direction of registration of the non - governmental organizations.
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