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معارف الجغرافية التاريخية في المرويات المنسوبة للامام جعفر الصادق (عليه السلام)

Author name: محمد صالح سعيد الهاشمي
Supervisor name: محمد حسين السويطي | ناصر والي الركابي
General topic: History
Specific topic: Islamic History
Degree: Master
University: Wasit University - Faculty Of Education - Department Of History
Language: Arabic
University location: Wasit
First pages:

ايران في عهد حكومة منوجهر اقبال 1957 - 1960م == Iran During The regin of Minojahar Aqbaal 1957 - 1960

Author name: عبد الخالق كريم صكر الغريباوي
Supervisor name: خضير مظلوم فرحان البديري
General topic: History
Specific topic: Modern and Contemporary History
Degree: Master
University: Wasit University - Faculty Of Education - Department Of History
Language: Arabic
University location: Wasit
First pages:
Abstract: After the collapse of Musadaq's reign 1n 1953 Al - Sheahk Mohammed RidhaBahlawi tries to force of tutorial reign in Iran, there fare, directs to support the prime minister position for a weak person who up pies his orders and by him the Bahlawi policy be conveyed in Iran. Henceforth MinojaharAqbaal is the best one to this position, because the latter is known for his lawaylality and oppedianceto Sheah. Indeed, the doctor Aqbaal occupied the prime minister position in 1957 and this is welcomed by Al - Sheah and regardless the national council of Iran and his relation with them has been bad along hisrole and this is also because the endless support of Al - Sheah him. Concerning the external relations of Iran during Aqbaal's reign it has been witnessed a good relations with same countries like; USA and Israel but bad once with other like; Suvat Union, Iraq and Egypt, farther more Iran contracts some defensive conventions with America in 1959 and this has been one of the reason behind the bad relation with Suvat Union. In 1960 Al - Sheah tries to misdirect the world that there is a democracy and freedom policy so he decides to set a parliament elections for the twentieth turn in 1990 ugest and he pretends it is honest and free elections but the Iranian government cheat the election by faking the election boxes for those who loyal Al - Seah. Because of the faking and cheating the people react and make propagandas and clashes with the police in many cities. Therefore, Al - Sheah is forced to cancel the results of the elections and dismissed Aqbaal and is resigned in 1960 ugestMinojahar received the role of the government presidency when Iran has been suffering an economic problem lasts for his reign because of the corrupted system in the state. Despite Minojahar's tries to remedy the problem but it has been useless because it has been just like an ink or sheets of paper and that because of the corruption found.A Minojahar's reign witnessed the largest wrongful party in Iran namely (Al - Satauk) this agency party cause Iranian people sufferings for two reasons. The first is the repressive warless which use spying people blat supported by U.S.A and Israel also Aqbaal's reign witnessed the establishing of two parties related to Al - Sheah's reign namely, (the national and the people) rolled by Minojahar and Asad Allah respectively to convince Iranian people that there is democracy and freedom

الشيخ محمد جواد الجزائري نشاطه السياسي ومنهجه الفكري1881 ـ 1959م == Sheikh Mohammed Jawad Algeria Political activism and intellectual approach 1881 - 1959

Author name: دعاء صادق عبد خزعل
Supervisor name: عكاب يوسف عليوي الركابي
General topic: History
Specific topic: Modern and Contemporary History
Degree: Master
University: Wasit University - Faculty Of Education - Department Of History
Language: Arabic
University location: Wasit
First pages:
Abstract: Emerged as the city of Najaf by the religious position, served as a school for generations out various aspects of political, economic and literary life was the right factory for men who have contributed to drawing the general features of the history of modern Iraq. Najaf has been a leading role in the renaissance of Iraq and the efforts to motivate their possession enduring flow springs in national policy and the fight against injustice, and men carry the burden of the struggle and the accompanying prison and deportation or murder and the execution of all of this as an offering to the homeland. Perhaps Sheikh Mohammed Jawad Algerian one of the stars that shone in the sky of Najaf to bear the horrors of chilling during the turbulent period of the conditions of Iraq, and continued until covered the activities of the country in his positions jihadist and the defense of the Arab peoples subjected to injustice and oppression, especially in Palestine and Egypt, as well as his country who dedicated himself to serve and hired its activity in order to be free and in dependent country able to provide happiness for their children. Choose this personal Sheikh Algerian important and distin ctive personalities in Iraq's political history, he is of the characters that have active impact in Iraq, it does not allow us to disclose what preceded us examine the literary side of Sheikh Algerian as she studied his master at the University of Kufa ,the researcher Ali Smeisim(Mohammed Jawad Algerian Literature pages), but the message on issues and along with Arabic and did not give his right emerged as apolitical and intellectual role in the history of Iraq. The study was divided front and pave and three chapters and a conclusion, has included the first chapter ((Sheikh Mohammed Jawad Algerian his life and his time and his scientific)) and section separation into three sections has included the first section (between Algerian family households Anajafipsite) The second section guarantees the (birth Sheikh Mohammed Jawad Algerian and upbringing Scientific and his first influences in his life). As the third section has included (early political activity for Mohammed Jawad Algerian in the last Ottoman period) and from here began the reform and political activity of the Algerian before the British occupation has therefore divided researcher section to the first two parts : the Algerian position of conditional and oppressive that occurred in 1905, and the second : Algerian position of Union and Progress Association in 1908. The second chapter dealt with (the position of Sheikh Mohammed Jawad Algerian political events in the local and Arab) This chapter is divided into three sections included the first section (the position of Sheikh Mohammed Jawad Algerian political events in Iraq, 1914 - 1918) and touched first section to : Algerian position of the British occupation of Iraq, 1914 - 1917, and to the Algerian position on the entry of the British and rejected them. He showed : his role in the founding of the Islamic Renaissance Society in 1917, and their role in anti - colonialism as it used all means, whether peacefully or warplanes against the occupiers. As explained : his role in the Najaf Revolution of 1918.vkan of Algerian prominent and significant role in the anti - colonialism has Algerian presented in this Revolution death sentence and then convert the sentence to life imprisonment and exile. As Fourthly included : Sheikh Khazaal relationship with Algerian family . The second section has included (Sheikh Algerian and stage of national activity 1920 - 1923) and the Department of this section into four sections, guarantees the first section : the role of Sheikh Mohammed Jawad Algerian revolution in 1920.oma Second, the position of King Faisal. As nomination Third position of Iraqi unity., The Fourth : The position of the Constituent Assembly. The third section was about (the position of Sheikh Mohammed Jawad Algerian local and Arab political events) eating Sheikh Algerian position of tribal movements in 1935 and Omoagaf Sheikh Algerian uprising of May 1941 and his position on the Palestinian issue and the position of the tripartite aggression against Egypt. The third chapter included (intellectual and reformist approach of Sheikh Mohammed Jawad Algerian) and ensure that this chapter two sections the first is the (intellectual approach to the Algerian through his writings and arguments) addressed in this section Algerian books, including solution hieroglyphs and criticism of the Egyptian proposals, the philosophy of Imam Sadiq (AS) and the Office Algerian. The second section : (curriculum reform of Sheikh Algerian) was divided into four sections included Algerian opinion in the economic situation, in his opinion social reform, including the issue of religion and women women, as well as the reform of the Algerian cultural .omoagafh from a health standpoint. The study relied on a lot of resources and political documents is published in the Library and Archives of the Ministry of Interior and the files of the royal court, as well as published documents relating to Sheikh Algerian including his fatwa in May Revolution, as well as his marriage and legitimate Qassam was for Books in Arabic and Arabized impact in the enrichment of the classroom them (Hassan al - Asadi, ox Najaf, the English or the first spark of the Revolution of the twentieth), which was rich in events, as well as the history of the Caspian in the translations of the forgotten and well - known of the flags of Iraq and others 1900 - 200 of the author Jawdat Caspian, has many of the documents published and which was rich in his input Sheikh Algerian contained Experienced researcher some difficulties both in unpublished documents the difficulty of obtaining the translator who accepts documents that relate to the character of our translator for the feet of these documents and the difficulty of translating them, as well as the difficulty of access for people with Algeria because of the death of his son does not know the rest where they are but after much effort reached Dr. Mohammed JawadJassim Algerian and who helped me in some information and provide me with some documents. In conclusion, I hope that this letter gain satisfaction with my teachers distinguished scientific Bhvoadtha but Suffice it has made strenuous efforts of my teachers think Distinguished best able to evaluate their observations and supplying them to bring it to the satisfaction of the scientific research method and the God of the intent behind. In conclusion, I hope that this message impair satisfaction of my professors Distinguished teachers Bhvoadtha but Suffice it has made strenuous efforts of my teachers think Distinguished best able to evaluate their observations and supplying them to bring it to the satisfaction of the scientific research method and the God of the intent behind it is to reconcile God researcher.

العلاقات التجارية بين العدوتين المغربية والاندلسية (524 - 668 هـ / 1130 - 1269 م)

Author name: اريج غني جاسم
Supervisor name: اسراء مهدي مزبان
General topic: History
Specific topic: Islamic History
Degree: Master
University: Wasit University - Faculty Of Education - Department Of History
Language: Arabic
University location: Wasit
First pages:

الشعر الجاهلي وثيقة تاريخية لدراسة معارف الانواء عند العرب == Pre - Islamic Poetry historical document for the study of knowledge of adversity when the Arabs

Author name: محمود حمزة رزوقي
Supervisor name: عطا سلمان جاسم | كاظم حمد محراث
General topic: History
Specific topic: Islamic History
Degree: Master
University: Wasit University - Faculty Of Education - Department Of History
Language: Arabic
University location: Wasit
First pages:
Abstract: This researcher's share of the pre - Islamic era, and adversity : a Twenty - eight star in the sky and falling horoscope information, I think the Arabs in ignorance of its ability to harness the climate elements. This is believed to have originated in th harsh desert environment threatens its ways of life, making the storm a great beneficial impact in their lives. Find and very divided into four chapters preceded by a prelude : Eat the meaning of the language of petrels and convention. I discussed the first chapter : the impact of adversity in the time - division of the seasons of the year, and discussed the second chapter : the impact of adversity in the formation of mythology, of ignorance, of the beliefs and worship and ritual and legends, and search Chapter III : The impact of adversity in economic and military life, and seal the fourth quarter : the impact of adversity in the social aspects, the impact in astrology, and travel, generosity and Almisar. The body of the pre - Islamic poet, astronomer and science adversity, as it enables each wall to determine the accuracy of the features of this adversity, and diagnosis of influences on earth. And it can not be an integrated message about the scientific aspects of adversity, without harness poetic text to be founded

احمد محمد الخطيب واثره في المعارضة النيابية في الكويت حتى عام 1996 == Ahmed Muhammad Al - Khateeb, and His effect on the cultural representation in Kuwait untill 1996

Author name: كاظم عبد الزهرة ابو عيون الميالي
Supervisor name: حسنين عبد الكاظم عجة الشمري
General topic: History
Specific topic: Modern and Contemporary History
Degree: Master
University: Wasit University - Faculty Of Education - Department Of History
Language: Arabic
University location: Wasit
First pages:
Abstract: The study of the Arabic political figures has got an importance by the Iraqi researchers , while the study of political figures from the Arab Gulf , especially the Kuwaiti figures is rare or not found at all . In case it was found , it studies figures from the Ruling Family , while there are many political figures out of the Ruling Family , and no one had shed light on them and no one discover their political role in building their countries . In this sense , I have chosen to study the figure of Doctor Ahmed Muhammad Al - Khateeb and his National and International Political Role in Kuwait till 1996 . This study is divided into an introduction , four chapters and a conclusion . The first chapter studies the beginning of Ahmed Muhammad Al - Khateeb . The first chapter is subdivided into three sections , the first section is about the social and economic environment where Ahmed Muhammad Al - Khateeb was born , the second section is about his birth and his scientific brought up , the third section is about the development of the national and international thinking of Ahmed Muhammad Al - Khateeb from 1952 to 1959 . The second chapter is entitled the attitude of Ahmed Muhammad Al - Khateeb from the political development in Kuwait till 1963 and it is subdivided into three sections , the first section is about the attitude of Al - Khateeb toward Iraq attempts to annex Kuwait to it till 1962 , the second section is about Ahmed Muhammad Al - Khateeb inside the Kuwaiti Foundation Council in 1962 while the third section is about the Kuwaiti Constitution and his attitude of it . The third chapter is entitled the legislative work of Ahmed Muhammad Al - Khateeb 1963 - 1996 , and it is divided into three sections . The first section is about the first stage of the legislative work of Al - Khateeb 1963 - 1975 and this section is subdivided into two parts : First , the first legislative term 25th of January 1963 to the 7th of December 1965 . Second , the third legislative term 1971 - 1974 . While the second section is about the Ahmed Al - Khateeb and the lagging legislative work 1975 - 1986 and it is subdivided into two parts : The fourth legislative term 1975 - July 1976 , the second part : The sixth legislative 1985 - July 1986 . The third section is about Ahmed Al - Khateeb and the last stage of the legislative work 1992 - 1996 . The fourth chapter is entitled Ahmed Muhammad Al - Khateeb and the informal national work 1976 - 1992 and it is subdivided into three sections . The first section is about Al - Khateeb’s attitude of the internal development in Kuwait 1976 - 1985 , the second section is about Al - Khateeb’s attitude of the internal development in Kuwait from July 1986 - 2 August 1990 while the third section is about Kuwait invading 2 August 1990 and Al - Khateeb’s attitude of it . Dr. Ahmed Muhamad Al - Khateeb is considered one of most important figures in the recent history of Kuwait because he has a political and scientific qualifications and because of his courageous attitudes . He is known by his courage and because he belongs to an environment which suffered within a society ; therefore , he asked for freedom and democracy when the ruling family was in harmony with the foreign forces, such as the United kingdom and the United States of America. The leading of Dr. Ahmed Muhammad Al - Khateeb of a resistance party by its international thinking in Kuwait since his return in 1952 . This thing paid the Kuwaiti people attention in general and especially the tradesmen and the high ranked families to the big difference between them and the ruling family in comparison with the old state which depends on cooperation and fatherhood spirit which the tribal system had in ruling , and because of that all the categories of the Kuwaiti society to correct the ruling family system . The study proved that Al - Khateeb is the first physician , not only in Kuwait , but also in the Arab Gulf and this scientific degree which he gained didn’t make him selfish , but he tried to spread it to the Kuwaiti people in a time they were in need of medical staffs and they depended on Arabic and foreign staffs . Even in his own clinic . He was kind and his humanistic side of his personality affect this and because of that the Kuwaiti people came to his own clinic not for the sake of treatment but to get knowledge

تطور التعليم في الكوت 1921 - 1958 == The development of education in Kut 1921 - 1958

Author name: علاء الدين عبد الحسين عويد القريشي
Supervisor name: سعيد شخير سوادي الهاشمي
General topic: History
Specific topic: Modern and Contemporary History
Degree: Master
University: Wasit University - Faculty Of Education - Department Of History
Language: Arabic
University location: Wasit
First pages:
Abstract: He touched many academic researchers non - academic aspects and issues of various contemporary history of Iraq, and despite the importance and diversity of the search there are still many issues shrouded in some mystery worthy of study and analysis, according to the rules of approach to historical research proper, and among those studies issues of educational institutions, which has not received the attention of researchers much Notwithstanding done by those institutions of contributions and clear in Iraq, the general march and at various levels, some studies interest has focused on the development of education in Iraq without interest without paying attention to areas of Iraq, the different Despite the great importance as part integral to the history of Iraq and social dating credited with the graduation of successive generations of educated young people over the years, and perhaps the reason for this is due to the difficulty of research in this field, and the lack of documentation of the activities of those institutions and their evolution, and distribution of sources of research on different places is difficult for the researcher collected or sometimes access to it, as well as the need to conduct personal interviews with those who had their clear contributions in its development of teachers, students and administrators of those who still alive do not remember much of the information, all of these motives and reasons that prompted the researcher to select the subject of his message entitled to (the development of education in Kut, from 1921 - 1958) m especially since this subject has not been given the attention of researchers and their interest in light of their preoccupation with political issues and personalities that stage study of the history of Iraq. The study was divided into three chapters preceded by an introduction and followed by a reboot. The conclusion in which the researcher shows the most important results in the message. Dealt with the situation of education in the boot brigade Walcott until 1921, as the first quarter included a study of the situation of education in Kut, with the presentation of the existing types of education over the past 1921 - 1932m, while the second chapter the history of education in Kut period between 1932 - 1945m. The third chapter studies the development of education in Kut after World War II 1945 - 1958m. The key findings of the researcher at the conclusion of the message is the education in the District of Kut was unchanged Education case. The other gouernerates of Iraq has faced the same conditions and constraints depending on the political, social and economic conditions

الفونسو السادس ودوره السياسي والعسكري ازاء الممالك الاسلامية في الاندلس == Alfonso VI and the political and military role Toward the Islamic kingdoms in Andalusia

Author name: وليد نعمة حسين ال محبوبة
Supervisor name: سادسة حلاوي حمود
General topic: History
Specific topic: Islamic History
Degree: Master
University: Wasit University - College Of Education For Human Sciences - Department Of History
Language: Arabic
University location: Wasit
First pages:
Abstract: Dealt with this study tagged with (Alfonso VI political and military role against Islamic kingdoms) figure Alfonso VI, king of Castile and the Spanish North during the second half of the fifth century AH / eleventh century AD, and focused on the political and military role against Islamic kingdoms which Andalus ruled during that period, known idiomatically (cults countries) . The study included an introduction stating the reasons for selecting the topic and presentation of the most important sources and references that have been used, in addition to the preface on which it is addressed to the most important Islamic kingdoms that they still exist in Andalus, during the era of Alfonso VI . The thesis chapters, they are five chapters ldealt with them biography of Alfonso VI and personal life, in terms of his private life and his participation in political life, even imitated the king of Castile, and we discussed in the second quarter to Alfonso's policy towards the Islamic kingdoms that were lingering in Andalusia and have been associated with different relations which (Seville, Badajoz, Valencia, Zaragoza, Toledo, Granada) weapons and military equipment elements as well as elements of the army While the third chapter stated to military regulations Alfonso, from the army, weapons and military equipment elements as well as elements of the army, while the fourth chapter dealt to military campaigns launched by Alfonso VI towards these Islamic kingdoms, while Chapter V focused on stop crawling Christian dealt the reasons the in terms of the position of the People's circles Muslim anti - expansion Christian, or bring Almoravids to Andalusia to contribute countering these process and came in the end to stop it crawling including the right to the Christians of the defeats came at the end of the death of Alfonso VI year (502 A.H1109 A.D)

اهل الذمة في واسط حتى سنة 656هـ/1258م == The Dhimmi People in Wasit 83 AH - 656 AH

Author name: افراح حميد عبد حسن
Supervisor name: محمد حسين علي السويطي
General topic: History
Specific topic: Islamic History
Degree: Master
University: Wasit University - College Of Education For Human Sciences - Department Of History
Language: Arabic
University location: Wasit
First pages:
Abstract: Praise be to Allah, prayer and peace be upon the master of messengers ( Muhammad , his pure divine family and companions ) The Dhimmi People formed a part of the Islamic Arab state where the prophet of God ( PBUH ) ensured their rights through the Constitution of Medina . This Constitution kept their rights and secure their blood , money and lives in exchange for a tax known as ( jizya tax ). They were treated kindly by the prophet of God and later, he ( PBUH ) became a good example for Muslims . So , our study about the dhimmis in the city of Wasit from (83 - 656 AH ) represents a great importance especially because the city of Wasit had been one of the important cities in Iraq .For this reason, the Dhimmi People had formed a part of the Wasti society . They enjoyed a lot of freedom and tolerance under the principles of Islam. Through our study of Dhimmi elements in Wasit , it is shown that : 1 - The city of Wasit had been the center of government throughout the Umayyad period since it ( Wasit ) was founded in the year (83 AH ) by the governor of Iraq Hajaj bin Yusuf .2. Islamic law has ensured the rights of the people of the Books where their lives , money and honor had been kept . They became an active element in the society of Wasit .They had rights and there were some duties upon them towards the state.3. The dhimmis in Wasit had practiced their religious life through holding religious rituals and ceremonies in their places of worship freely in addition to their social habits during the Umayyad and Abbasid periods in general . Certain eras of some caliphs and specific periods were exceptions. They celebrated their festivals and even some Muslims shared in these celebrations. The dhimmis had distinguished suits called (Alghiar ). They had some chiefs to represent them before the State , also they experienced their economic life in agriculture , industry, trade and other professions freely.4. The dhimmis also contributed in supporting the scientific movement in Wasit. Particularly , there were some factors contributed to the involvement of dhimmis to practice science as well as the presence of educational institutions .That led to the appearance of a number of scientists , poets and doctors in Wasit.5. The study revealed the appearance of the role of the dhimmis in cooperation within the field of political and administrative life . The dhimmis had an important role in the Umayyad and Abbasid periods , so some of them were appointed as ministers and clerks for the Arab Islamic state.

تجارة الرقيق في عمان وشرق افريقيا 1806 - 1906م == The SLAVE TRADe IN THE OMAN AND EAST AFRICA (1806_1906)

Author name: خضير ياسين خضير
Supervisor name: رحيم كاظم محمد الهاشمي
General topic: History
Specific topic: Modern and Contemporary History
Degree: Master
University: Wasit University - College Of Education For Human Sciences - Department Of History
Language: Arabic
University location: Wasit
First pages:
Abstract: The theme study, entitled (the slave trade in Oman, East Africa, 1806 - 1906) Material study expanded and it is required is to give a clear picture and detailed information on the course of the huge trade is responsible for a lot of changes within the Gulf and the Arabian Peninsula and East Africa whether economic or political, and I preferred to have a look investigative trade Slatha is a human being to be completed with the search logical vision for each reader and researcher of the trade is no stranger to some but strangely is the contents and contained by means of non - humanitarian and wounded people of her life and her youth and emptied the entire age group continent itself.The slave trade as a phenomenon known since ancient times that cannot be easily stopped or mitigation only draining its sources. Through arbitration minds and increase moral awareness of the value of creation and man's inhumanity and honor what God created him (God) from the Creator. What is worrying is the selectivity in broach the subject and the lack of boldness and evasion of stirring the slave trade on the Islamic Arab societies.Socially slave occupied the lower rank in society and their lives were generally very miserable and worked in the worst professions and trades and were forced to work hard beatings and had a lot of owners are dealing with the slave as an animal, not human beings. So had to put the issue put forward scientifically proportional force and interaction within the community and the changes that have brought out that some slaves were officially Despite his release remains the master, because it did not recognize the other and is afraid of the unknown that awaits him. And this phenomenon manifested itself clearly in Amman at the time of the rule and reign of Sultan Said "economic doctrine" relies upon imports in Oman. Muscat became the ports and the main financier of the Arabian Gulf the trade center and the Arabian Peninsula, and it became clear the effect of this trade on the Omani society of economic, social and political terms. And that those taxes a leading supplier to the rulers of Oman, and sultan s in prosperity and intensity when war does not overlook them the fact that the Omani slave armies composed of mercenaries.Comes the great importance of the link economic and social activity and even political in Oman and the Arabian Peninsula in that trade, it was not without house or a city or a small or large in his people only had the precedence serve him, until it became a social issue not then stop people because they are of social axioms known. as the slave trade and prosperity means a financial recovery in the State of Oman and rising imports and exports, is what gives a great impression of the importance of this trade and its role in the history of Oman and conciliatory coast and the Arabian Peninsula.The focus of this trade rulers of Oman and the British authorities in Mumbai Her Majesty's Government and the slave traders of various classes and the economies of major countries such as the Portuguese, France, the Netherlands and British policy direction and agreements concluded within the contexts of the alliance between the sultans of Oman and Britain.Thus, traders Omani exploits, led by Sultan Said slave from commodity exports to workforce produced within the farm and indoor and entered the cultivation of carnations as a mediator economic between the spices market and the price of the slave The more need in the Arabian Peninsula to thin and because of the British ban and the lack of supply after Sultan Said to cover his request in Zanzibar of young men and young people unable to work, and that the Sultan would have preferred that the slave remains in Zanzibar on being British marine fisheries in the sea and on this basis the slave prices rose and flourished within the Zanzibar clove trade

التعليم المهني في العراق 1958 - 1968 == Vocational education in Iraq 1958 - 1968

Author name: علي عبد حمادي الكشاوي
Supervisor name: علي خيري مطرود
General topic: History
Specific topic: Modern and Contemporary History
Degree: Master
University: Wasit University - College Of Education For Human Sciences - Department Of History
Language: Arabic
University location: Wasit
First pages:
Abstract: This study dealt with vocational education in Iraq for the period (1958 - 1968) , known the Republincan era. The significance of this study came through tackling an important social aspect of the modern history of Iraq which was the vocational education. This study came to know the extent of development witnessed in vocational education at various leves , whether it's in the types of vocational education or legislation that have been identified or to track the evolution number of schools, students and teachers. The study included an introduction , three chapters , a conclusion , a number of appendices , and a list of references. The first chapter which was a preliminary one dealt with the development of vocational education since its founding in 1869 until the Republican ear in 1958 and included four sections dealt with different aspects of the development process witnessed by the professional education and the factors that influenced the growth . The second chapter focused on vocational education for the period 1958 - 1963. This stage represented the first Republican era where a lot of changes had taken place and the issuance of several different legislations in Iraq . The third chapter touched on vocational education. It represented the second Republican era for the period 1963 - 1968 and had seen political changes which incfluenced on the joints of public life in Iraq including the educational aspect especially vocational education . This chapter came into five soctions. It investigated the impact of these changes on the economic and social life. Also, it dealt with the industrial, commercial, agricultural, and the feminist vocational education with the main obstacles it faced. The study arrived at some findings .The most important of which is that vocational education in Iraq started with the beginning of the formal education , but it did not receive enough attention. So , it remained undeveloped compared with the academic education

النظام الاداري في العراق 1939 - 1958 == The Administrative system in Iraq, 1939 - 1958))

Author name: علاء علي جبارة خليفة المالكي
Supervisor name: عباس فرحان ظاهر شبر الموسوي
General topic: History
Specific topic: Modern and Contemporary History
Degree: Master
University: Wasit University - College Of Education For Human Sciences - Department Of History
Language: Arabic
University location: Wasit
First pages:
Abstract: The administrative system in Iraq 1939 - 1958 of the vital topics worthy of study, he is one of the important aspects and that at least its importance for the political and economic side deemed to be a complement to these aspects, and derive the importance of the administrative system in Iraq Royal to clarify the Iraqi ministries of internal organization and management. For the most important details minute in the joints of the Iraqi state at the time, and on the administrative system of political, economic, social and service level, and the fact that historians, researchers and writers in Iraq contend in their study on the political, economic and social aspects and avoid the management side, and this is why the researcher engaged in this aspect, as well as that term confined between 1920 - 1939 has addressed the issue of the administrative system in Iraq, as well as the duration confined between 1958 - 1963, while also studied for search not dealt with in the hands of researchers and writers, and this is another reason to stimulate the researcher that deals with this topic. The study of the administrative system in Iraq 1939 - 1958 stems from the importance of that era in the modern history of Iraq, which began the year 1939 by the Second World War, and the death of King Ghazi and the inauguration of his young son Faisal II king of Iraq Trust Abdul Ilah to start a new administrative phase of modern and contemporary history of Iraq, The importance of Thread administrative changes that got the General Administration of the Iraqi kingdom after 1939, through the conversion of some general directorates to new ministries after it was affiliated to other ministries, including the allocation of ministerial portfolio for Social Affairs in 1939, and introduced the Ministry of Supply in 1944, which did not short - lived as it was canceled in 1948, in addition to splitting the Ministry of Economy and Transport to two suitcases and Zareeten to become two ministries separate itself through financial allocations and public administration, structural administrative, as well as the introduction of a ministerial portfolio of Health to contribute to the organization of the health department, and the allocation of the Ministry of Agriculture again in 1952 after that was canceled in 1930, as well as the introduction of the reconstruction council and planning in Iraq in 1952 and then allocated the Ministry for the ages in 1953, and the purpose of the Creation to raise the administrative level and improved to do the advancement burdens of the country's administrative and provide the benefit of services to the community in general, divided Find an introduction and pave four chapters and a conclusion as well as supplements, and a list of sources . Through the study of the administrative system in Iraq 1939 - 1958 show that the administration in the Iraqi Kingdom the Department of regular sophisticated and bound the laws and regulations and legislation lacks its neighboring Ondak Arab countries and was its administrative system a system in which updated through the issuance of legislation Multi Ministry of one and the regulations, and did not remain bound administration a certain system, and despite tripping and deadlock and delay it, but it was renewed and legislation in force even in times of war, and the goal one is to raise the level of administration in the management of state institutions, whether political, economic or social or service to reach what we have reached the developed countries, and in spite of All political problems and administrative obstacles to the Iraqi crisis Kingdom, but it has made significant progress and administrative levels and in all service sectors

قياس العلاقة بين التغيرات السكانية وبعض مؤشراث النمو الاقتصادي العراق : دراسة حالة للمدة 1990 - 2013 == Measuring the relationship between demographic changes and some growth indicators the economy (Iraq case study)for the period(1990 - 2013)

Author name: ايمان مظفر يوسف الشمري
Supervisor name: احمد عبد الله سلمان الوائلي | باسم شليبة مسلم
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Wasit
First pages:
Abstract: The study of the phenomena of demographic changes and economic growth are important both at international conferences level or at the level of academic research, especially at the present time after he became world population growth is increasing significantly, and the owner of the increase of the conditions may be in many cases conditions are unsatisfactory, particularly for developing countries, which taken it upon themselves to the issue of economic development high paces and exposed their development programs and plans to stumble at times and failures at other times, population growth may be a pressure factor to the implementation of its development programs and plans and related it to the availability of material and human resources available that invest to translate these development programs and plans into reality on land, population growth may be a positive variable in the deltoid relationship between population and economic growth when the material and human resources are available and in stocks is an investor has the ability to contribute effectively to the development plan and in all economic and social sectors, then it will increase the size of the population is a positive factor in the growth process economic. And it reflected the importance of research to clarify the relationship between the variables fall within the science and economics of population demographics and economic growth indicators, which gives a real expression of the different factors in the overall effect between each other on the relationship between population change and economic growth thread impression. The research problem suffer developing countries continues to increase in the rates of population growth and what is not commensurate with the growth rates of economic growth, which creates a real problem for those economies to provide the requirements of life and economic development of those countries, and this may make the demographic changes, particularly with the increasing growth rates with effect mixed between state and whether other offers or delays in those countries factor, so that the problem liesIIin how to direct demographic changes to give a positive impetus to economic growth, not negative. While stressful search is assumed that the demographic changes exert a driving force for economic growth toward the rise times, and Guo downward at other times, according to the type of offering economic system and degree, and how to deal with these demographic changes and demographics him. The research aims to measure the relationship between demographic changes on some of the indicators of economic growth using standard relations clarify the relationship and interdependence of values and how to deal with these demographic changes. In order to achieve the premise of research and achieve its objective researcher adopted the technique of using the analytical description of economic relations, according to data and indicators for the variables and the statement of the relationship between a digital manner record for achieving the goal of the research, and based on the Arabic and English sources and a range of research to complete the search, in addition to official data published by the Chambers and institutions with regional and international relationship. He concluded research show that the impact of demographic changes become more efficient and clearly, and in a positive way in the same production setups flexible advanced economies when it is in the developing countries with setups productivity is flexible, including Iraq, where the negative impact of population growth and the inability to be exploited in a positive way, because of the weakness preparation and training, efficiency, and it is compatible with the requirements of development, the numbers are good and interest in investing in human capital gives greater efficiency and impact on economic growth, especially with the economically active category. Standard study showed there were no significant relationship between population dynamics, with economic growth indicators the subject of study and different rates and in proportion to the theoretical analysis of this relationship but because of abnormal conditions of the Iraqi economy and the large number of variables in it and the instability has been the impact ofIIIdemographic variables is less than some places appeared that it was a The moral effect. It recommends Find more attention to research and development and the studies that are population estimates, and the statement of its impact on the overall economy, in order to determine a clear relationship between population and economic and political policy, and the development of programs and policies for coordinating away the negative effects of changes in the population and to activate the positive effects of it, and increased government spending on education health and tackling unemployment, and to provide safe conditions for the community to keep the birthrate and reduce mortality and reduce immigration to preserve the society and the exploitation of technical and scientific energies and available in which to make them the foundation element in achieving economic growth and development, as the investment in the human element is the basis for the process of progress and growth.

دور معايير التدقيق الدولية في الحد من الاحكام الشخصية للمدقق وانعكاسه على جودة التقرير == The role of international auditing standards in reducing the auditor's personal judgment and its reflection on the quality of the report

Author name: دعاء محمد عبد الرحمن محمد
Supervisor name: لبنى زيد ابراهيم
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Wasit
First pages:
Abstract: ان الهدف الرئيس لعملية التدقيق هو اكتشاف الغش والاخطاء في البيانات المالية والتحقق من صحة ودقة ما يرد فيها من معلومات ومدى امكانية الاعتماد عليها من الجهات المستفيدة واعطاء راي فني محايد على اساس ذلك ، وبذلك تقع على المدقق مسؤولية مهنية في تحقيق هذا الهدف حيث يؤدي راي المدقق دورا" هاما" في الحياة الاقتصادية وان الاثار الناتجة عن اصدار راي خاطئ يعمل على تحميل الاطراف المستفيدة اضرارا كبيرة ، ويهدف البحث الى بيان مفهوم ومحددات الاحكام الشخصية للمدقق عند تنفيذه للعمل التدقيقي واعداد التقرير وتحديد دور معايير التدقيق الدولية في الحد من الحكم الشخصي للمدقق عند ممارسة نشاطه التدقيقي بالاضافة الى تحديد العلاقة بين الحكم الشخصي للمدقق وبين جودة تقريره ، ويمثل مجتمع البحث جميع رؤساء هيات التدقيق في ديوان الرقابة المالية الاتحادي في العراق وكذلك جميع مكاتب التدقيق الخارجي ، اما عينة البحث فتشتمل على مدققي مكاتب التدقيق الخارجي في ورؤساء هيئات التدقيق التابعة لديوان الرقابة المالية الاتحادي في بغداد ، وقد تم اعتماد اسلوب قائمة الفحص من خلال طرح الاسئلة اللازمة وتحليلها احصائيا" ، واعتماد كذلك المقابلات الشخصية مع رؤساء هيئات التدقيق للحصول على معلومات موثوقة لدعم قائمة الفحص، وقد توصلت الباحثة الى مجموعة من الاستنتاجات اهمها التزام المدقق بنسبة عالية في تنفيذ متطلبات معايير التدقيق الدولية التي تتطلب ممارسة الحكم الشخصي بالدرجة الاساس اي بنسبة تقترب من الحالة المثالية المتمثلة بنسبة المطابقة مما يساعد المدقق في ترشيد احكامه الشخصية والحد منها وعلى الرغم من الالتزام بمتطلبات المعايير في البيئة المحلية هناك بعض اوجه القصور التي من الممكن ان تنعكس على حكم المدقق الشخصي منها اعتماد المدقق على خبرته الشخصية فقط فيما يخص تحديد الاهمية النسبية للعنصر، وكذلك اعتماد المدقق بدرجة اكبر على ادلة التدقيق الداخلية مما ينعكس على الحكم الشخصي للمدقق كون نظام الرقابة الداخلية يتسم بالضعف من جهة وتضارب المعلومات الداخلية للنظام من جهة اخرى ، وتاخر ورود الاجابات المطلوبة لاسباب غير معروفة تنعكس سلبا" في الوصول لحكم سليم نتيجة نفاد الوقت والضغط على المدقق ، فضلا" عن ان المدقق لا يستخدم الاجراءات التحليلية في نهاية عملية التدقيق اي في مرحلة اعداد التقرير الذي يعتبر متطلبا" اساسيا" لمعيار التدقيق 520 مما ينعكس على الاحكام الشخصية المتخذة .وتبين النتائج كذلك تحقق مستوى عال من جودة التقرير نتيجة التزام المدققين بمتطلبات معايير التدقيق الدولية التي تحد من الاحكام الشخصية وتؤدي الى تقارير ذات جودة من ناحية الدقة والموضوعية والتوقيت المناسب والوضوح . واختتم البحث بمجموعة من التوصيات اهمها ضرورة القيام بنشاطات تدريب ذات صلة بالحكم الشخصي وتعزيز الوعي والثقة به لاجل تعزيز خبرات المدققين وقيام المدقق بجمع معلومات اكثر ذات صلة داخلية وخارجية قبل اتخاذ الحكم الشخصي وكذلك التشاور مع اكثر من مدقق من ذوي الخبرة في قضايا الاحكام الشخصية والاستفادة من قرار جماعي عند الحاجة ، ومن اجل اصدار الحكم في اطار اللوائح والقوانين وعدم تجاوزها ينبغي الحفاظ على الاستقلالية والموضوعية والحياد والالتزام الكامل بقواعد السلوك المهني والاخلاقي ووضع ارشادات وتعليمات بشان الحكم الشخصي للمدققين لتحسين القدرة على ممارسة الحكم الشخصي ، وكذلك اصدار ارشادات فيما يخص الاهمية النسبية كون المدقق يعتمد على خبرته فقط في اتخاذ قرار الاهمية النسبية ، وكذلك اصدار ارشادات فيما يخص القيام بالاجراءات التحليلية قرب نهاية عملية التدقيق ، والاعتماد اكثر على ادلة التدقيق الخارجية. | The main objective of the audit is to detect fraud and errors in the financial statements And verification of Health and accuracy The information contained therein And the extent to which they can be relied on by the beneficiaries Give an opinion Neutral technician On the basis of that, Thus the auditor has a professional responsibility to achieve this goal Where the auditor's opinion plays an "important" role in economic life And that the effects of issuing a wrong opinion Which is causing great damage to the beneficiaries ,The purpose of the research is to clarify the concept and determinants of the auditor's personal judgments when executing the audit work Preparing the report and determining the role of international auditing standards in reducing the auditor's personal judgment when conducting his audit activity In addition to determining the relationship between the personal judgment of the auditor and the quality of his report, The research community consists of all the heads of audit bodies of the Federal Audit Office in Iraq as well as all the external audit offices. The sample of the research includes auditors of the external audit offices and heads of auditing bodies of the Federal Audit Bureau in Baghdad. Questions required and analyzed statistically, "and also adopt personal interviews with heads of audit bodies to obtain reliable information to support the checklist, the researcher has reached a set of conclusions, the most important : 1 - The auditor is committed to a high percentage in the implementation of the requirements of international auditing standards, which require the exercise of personal judgment at the base level, which is close to the ideal situation of the proportion of conformity, which helps the auditor to rationalize and reduce the personal judgments of the auditor.2 - Despite compliance with the requirements of standards in the local environment, there are some shortcomings that may be reflected in the auditor's personal judgment, such as the auditor's reliance on his personal experience only in determining the relative importance of the component, and the auditor's reliance on internal audit evidence, The auditor noted that the internal control system is weak on the one hand and the conflicting internal information system on the other hand . The delay in receipt of the required responses for unknown reasons is negatively reflected "in arriving at a proper judgment as a result of time out and pressure on the auditor. In addition, the auditor does not use the analytical procedures at the end of the audit process, Which in the preparation of the report, which is a basic requirement of the audit standard 520, which is reflected in the personal judgments taken. 3 - Results show a high level of quality of the report as a result of the auditors' compliance with the requirements of international auditing standards that limit personal judgments and lead to quality reports in terms of accuracy, objectivity, timeliness and clarity. The research concluded with a set of Recommendations The most important of which : 1 - The need to conduct training activities related to personal judgment and to raise awareness and confidence in it to enhance the expertise of the auditors and the auditor to collect more relevant internal and external information before taking personal judgment as well as consulting with more than one examiner with experience in cases of personal judgments and benefit from a collective decision when needed , And in order to pass judgment in the framework of regulations and laws without exceeding them should be maintained independence, objectivity, neutrality and full commitment to the rules of professional and ethical conduct . 2 - Develop guidelines and instructions on the personal judgment of auditors to improve the ability to exercise personal judgment. 3 - Issuance of guidance on the relative importance of the auditor depends on his experience only in making the decision of the relative importance, as well as issuing guidance on the conduct of analytical procedures near the end of the audit process, and rely more on external audit evidence.

الاثر المتبادل بين عجز الموازنة العامة وعجز الحساب الجاري في بلدان نفطية مختارة == Mutual impact between the budget deficit and the current account deficit in petrolical selected countries

Author name: نور حسين علي العيساوي
Supervisor name: عبد الكريم كامل عبد الكاظم ابو هات الطائي
General topic: Administration and Economics
Specific topic: Banking & Finance Science
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Financial And Monetary Sciences
Language: Arabic
University location: Wasit
First pages:
Abstract: يهدف هذا البحث الى تحليل الاثر المتبادل بين عجز الموازنة العامة وعجز الحساب الجاري في الاقتصاد النفطي، وقد اختير(العراق والكويت وعمان) كحالة تطبيقية. حيث اعتمد البحث على البيانات السنوية التي شملت الفترة من (2000 - 2014). مع بيان نظري لعجزي الموازنة العامة وعجز الحساب الجاري في ضوء فرضية التكافؤ الريكاردي التي تنفي وجود اية علاقة بين عجز الموازنة العامة وعجز الحساب الجاري، واما الفرضية الكينزية فتدل على وجود علاقة طردية بين العجزين الى جانب افتراض تاثر عجز الحساب الجاري بعجز الموازنة. ولاهمية الخصائص التي يتسم بها الاقتصاد النفطي، فقد بين هذا البحث ان كلا من فرضيتي التكافؤ الريكاردي، والكينزية غير قابلتين للتطبيق في الاقتصادات النفطية، وذلك لتاثر كل من عجزي الموازنة والحساب الجاري بالايرادات النفطية. اذ تؤثر الايرادات النفطية في الدخل الذي تمول به الحكومة موازنة الدولة، وايضا تؤثر في الصادرات من السلع والخدمات. وانطلاقا من تلك الاهمية للايرادات النفطية في عجز الموازنة وعجز الحساب الجاري، تتوطد العلاقة الطردية بين هذين العجزين من عجز الحساب الجاري باتجاه عجز الموازنة ، اي ان هنالك علاقة سببية ذات اتجاه واحد من عجز الحساب الجاري تجاه عجز الموازنة العامة، في كل من (العراق والكويت). واما في عمان فقد ايدت النتائج فرضية المكافئ الريكاردي. وكذلك ارتباط هذين العجزين بالايرادات النفطية واتساعهما عند انخفاض تلك الايرادات وتقلصهما عند ازدياد تلك الايرادات، مما يستتبع الضرورة القصوى لتنويع مصادر الدخل لتجنب خضوع الاقتصاد لتقلبات اسعار النفط الخام وتاثيرات سوق النفط العالمية | The goal of this research to the mutual impact between the public budget deficit and the current account deficit in the oil economy of the analysis, and taking the (Iraq, Kuwait and Oman) applied as a case. Search and adopted the annual data covered the period from 2000 to 2014. The research theoretical basis for the budget deficit and current account deficit, which is interpreted by the economic theories and hypothesis parity Alrikarda who denies the existence of any relationship between the budget deficit and current account deficit, while the Keynesian theory is indicative of the existence of a positive relationship between Aladzen in addition to the assumption that affected the current account deficit budget deficit. Given the characteristics of the oil economy, between this research that both parity Alrikarda hypothesis, and Keynesian theory is applied to midwives in the oil economies, so as to each of the affected caudal budget and current account of oil revenues. The income of oil affect the government's income, which is funded by the state budget, also affect the exports of goods and services. Given the importance of oil revenues in the budget deficit and the current account deficit, consolidated direct correlation between these two Aladzen of the current account deficit towards the budget deficit, meaning that there is a causal relationship in one direction of the current account deficit towards the budget deficit, in both Iraq and Kuwait. But in Amman it supported the hypothesis results equivalent Alrikarda. Since the procedures leading to the reduction of the deficit in the state budget will lead in turn to reduce the current account deficit. The correlation of these two Aladzen oil revenues and Atsallma at low those revenues and Tqlsma at increasing those revenues, and this suggests the need to diversify sources of income do not even have the sample countries economy (Iraq, Kuwait and Oman) depend on fluctuations in crude oil prices and policy affecting the global oil market by supporting policy exports and the trend towards investment in the real sector.

تحليل اثار الاقتصاد الرقمي على التنمية : بلدان عربية مختارة حالة دراسية == Analysis of the Effects of the Digital Economy on Development )case Selected Arab Countries study

Author name: محمد حسين محمد العتابي
Supervisor name: صالح مهدي البرهان
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Wasit
First pages:
Abstract: The Arab countries are looking forward to include information and communication technology initiatives as part of national development strategies with the broad perspective of sustainable development and the achievement of the Millennium Development Goals through the effectiveness of the instruments of the digital economy environment.Research relies on a composite approach based on theoretical reasoning in its analysis of economic dimensions to empirical extrapolation based on statistical data, structured research on the conceptual dimensions and economic perspectives of the digital economy and analysis of development indicators and their statistical applications, focusing on the interaction between technological dimensions and development with their economic, human and sustainable patterns research through digital economy indicators has concluded that there is a digital divide between Arab countries and developed countries are information and communication technology infrastructure and there is a positive impact of the spread of internet and mobile services on the rate of economic growth, this large spread in broadband services and because of growing demand for it created an environment for markets competitive in most countries of the Arab region, which have contributed somewhat to the reduction of tariffs and prices and the increase in the diffusion of technological services has led to a high rate of economic growth and this growth has been reflected in the level of positive impact of infrastructure technology on Arab countries, as the research has confirmed that e - commerce in GCC countries is the fastest growing market in the digital economy environment, according to estimates UNCTAD's e - commerce index, there is a significant weakening in the Arab countries of spending on ICT, which has made these countries an importer of non - exporters of technology, and the outcome is a major role digital economy in changing the pattern of production and growth factors in this regard, the Arab countries, particularly the GCC countries, are trying to develop digital economy indices in order to approach the digital divide between them and the developed countries.

دور اخلاقيات منظمات الاعمال في مخرجات نظم المعلومات المحاسبية == The Role of Business Ethics in The Outputs of Accounting Information Systems

Author name: زينب فائق محمد الاسدي
Supervisor name: عبد الامير حسن علي الموسوي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Wasit
First pages:
Abstract: ان اخلاقيات منظمات الاعمال يعد من الموضوعات المهمة في بيئة الاعمال لما له من تاثير على مخرجات نظام المعلومات المحاسبي وعلى الموقع التجاري لمنظمات الاعمال وعلى وارباحها فان اخلاقيات منظمات الاعمال يضهر تاثيرها من خلال اعداد الحسابات والقوائم والتقارير المالية من قبل المحاسبين . ويمكن تحديد مشكلة البحث من خلال طرح تساؤلات عدة وهي : هل لاخلاقيات منظمات الاعمال تاثير على مخرجات نظم المعلومات المحاسبية . هل توجد علاقة بين اخلاقيات منظمات الاعمال وبين مخرجات نظم المعلومات المحاسبية. ويهدف البحث الى دراسة وتسليط الضوء على المفاهيم الاخلاقية والمدخل الاخلاقي لصياغة النظرية المحاسبية وتحديد تاثير المتطلبات الاخلاقية في تعزيز جودة مخرجات نظم المعلومات المحاسبية , كما تتلخص اهمية البحث في معالجة موضوع مهم في الحياة الاقتصادية والاجتماعية وهو دور اخلاقيات منظمات الاعمال في تعزيز خصائص المعلومات المحاسبية وفي تحسين مخرجات نظم المعلومات المحاسبية, ومن خلال تحديد المتطلبات الاخلاقية التي نصت عليها المدونات والمعايير الدولية .وقد تم استعمال التحليل المحاسبي والتحليل الاحصائي باستعمال اسلوب الاستبانة للتوصل الى نتائج البحث وقد توصلت الباحثة الى استنتاجات عدة ابرزها : - 1 - ان تدعيم الممارسات الاخلاقية في منظمات الاعمال مسؤولية الادارة العليا وان توافر ثقافة اخلاقية منظمية ينعكس ايجابا على الممارسات الاقتصادية ومخرجات تلك المنظمات بما فيها مخرجات النظم المحاسبية بوصفها واحدة من المخرجات الفرعية لمنظمات الاعمال .2 - عند تحليل القوائم المالية للمصارف عينة البحث نجد ان قوائمها المالية معدةعلى وفق متطلبات القواعد المحلية,ولكن فيما يتعلق بمتطلبات الافصاح المحاسبي في التقارير المالية الدولية يلاحظ تاكيدها على اعداد قوائم مرفقة تتعلق بعرض الموجودات بالقيمة العادلة لغرض تحقيق متطلبات الافصاح الشفاف, مما ينعكس سلبا على مصداقية القوائم المالية والذي بدوره يؤثر سلبا في الالتزام بالاخلاق لمنظمات الاعمال تجاه المستخدمين . 3 - من خلال تحليل متغيرات البحث احصائيا يتضح ان الاخلاق سلوك فطري يهذب بالاستناد الى التعاليم الدينية والاعراف الحاكمة, وان المدونات الاخلاقية وتعاليم الاديان تنظم سلوكيات الافراد, وان المتطلبات المهنية والادارية الاخلاقية هي التي تحدد المواقف الصحيحة للادارة وهي تساعد في تعزيز الشفافية الاخلاقية في المنظمة ,وان اخلاقيات مهنة المحاسبة جزء من المتطلبات الاخلاقية التي تساعد في تعزيز جودة المعلومات المحاسبية وتوفير متطلبات الافصاح المحاسبي الذي ينسجم اخلاقيا مع متطلبات مستخدمي المعلومات | Accounting profession has standards, principles, and ethics known at the domestic and international level which its wash to many philosophical visions from different viewpoints. This thesis determines problem of study through asking some questions, do business ethics effect on outputs of accounting information systems? Is there relation between ethics of business organizations and credibility and appropriateness of accounting information? The research aims to study ethical concepts, and ethical introduction to form the accounting theory, and determines role of ethical requirements to promote quality of outputs of accounting information systems. Also importance of research centers on treatment of important topic in social and economic life is role of business organizations ethics to promote credibility and appropriateness of accounting information, and improve outputs of accounting information systems through determining ethical requirements according to international standards, and the researcher has reached to the following significant conclusions : - 1 - Giving of support to the ethical exercises in business organizations is responsibility of higher management, availability of ethical organizational culture reflects positively on economic exercises and their outputs including outputs of accounting systems as one of sub - outputs for business organization.2 - Analysis of financial statements for banks shows that their financial statements are prepared according to requirements of domestic rules, but about requirements of accounting disclosure in the international financial reports emphasize preparation of attached statements about presentation of assets at fair value to achieve requirements of transparent disclosure which is reflected negatively on credibility of financial statements that effects negatively in commitment of business organizations towards costumers.3 - Through analysis of research variables statistically appears that an ethics are natural behavior based on religious doctrines and outstanding traditions which recognize individuals behaviors, so professional, managerial and ethical requirements determine the right states of management that contribute in ethical and transparent promotion of organization, then ethics of accounting profession is a part of ethical requirements that contribute promotion of accounting information quality, and providing requirements of accounting disclosure which is compatible with requirements of information users.

دور الجهاز المصرفي في تفعيل نشاط سوق الاوراق المالية - العراق حالة دراسية للمدة من 2004 - 2014 == The role of the banking system in activating the activity of the stock market Iraq case study for the Period (2004 - 2014)

Author name: رام طالب راضي الصافي
Supervisor name: احمد صبيح عطية العطواني
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Wasit
First pages:
Abstract: The Arab countries witnessed many changes in economic, political and social fields, and the money takes essential place not only in economic field but also political and social sphere, and basically it is focusing in the banks. The banking sector plays important role in mobilization of savings and direct towards investment and consumer channels which are supporting economic growth. On the other hand, the financial markets, they may become more important in societies that are distinguished by free economics which has attracted attention of researchers in all of developing and advanced countries. Importance of markets role is increasing through support economic development, particularly investment side. The stock market is assembling national savings and direct it towards an investment, establishing database through it the investor can looking for high - return projects that reflects all of social and economic sides of the country, and also increasing investment helps to create new jobs and reducing rate of jobless which is giving positive effect on gross domestic product (GDP) and per capita.The banking system clarifies importance of stock market activation through direct investment, employment of funds and direct it towards an investment that achieve an acceptable return at an appropriate risk level, as well as it is basic source of cash which is helping the banks to participate in management of business companies and control it.

امكانات اصلاح الموازنة العراقية في ظل التنويع الاقتصادي استراتيجية مستقبلية == Potential reform of the Iraqi budget in light of the economic diversification (Future strategy)

Author name: مصطفى حسين عبد العالي
Supervisor name: احمد عبد الله سلمان الوائلي
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Wasit
First pages:
Abstract: تعاني الموازنة العراقية من مشكلات عديدة في جانبيها التنظيمي والهيكلي، اهمها التاخر في اعداد واقرار وتنفيذ الموازنة, وتراجع القطاعات الاقتصادية غير النفطية ادى في ايرادتها وتدني مساهمة تلك القطاعات في الناتج المحلي الاجمالي, مما جعل الاقتصاد العراقي اقتصادا ريعيا، معتمدا على مصدر وحيد للدخل مع غياب واضح للدور الفعال للقطاع الخاص في جميع الانشطة الاقتصادية ،كما ان العراق لم يحقق الاستغلال الامثل للامكانات التي يتمتع بها الاقتصاد العراقي في تحقيق التنوع اقتصادي . استهدفت هذه الرسالة تحليل واقع هيكل الموازنة العراقية ودراسة واقع اهم القطاعات الاقتصادية غير النفطية ومعرفة درجة التنوع في الاقتصاد العراقي، فضلا عن معرفة اثر الايرادات النفطية على قطاعيين الصناعي الزراعي والاقتصاد ككل، وضع استراتيجية مستقبلية للاصلاح الموازنة من خلال التنويع الاقتصادي واصلاح هيكلها ولتحقيق اهداف الرسالة، تكونت الرسالة من ثلاثة فصول : ركز الفصل الاول على دراسة مفهوم الموازنة العامة وانوعها وهيكلها، فضلا عن التطرق الى مفهوم التنويع الاقتصادي ومبرراته ومعاييره، اما الفصل الثاني فتناول تحليلا لهيكل الموازنة العامة في جانبيها الايرادات والنفقات ، وواقع اهم القطاعات الاقتصادية الغير النفطية وبيان مشاكلها وامكاناتها ، وتطبيق معايير التنويع الاقتصادي على الاقتصاد العراقي ومعرفة درجة التنوع خلال فترة البحث، في حين اهتم الفصل الثالث في وضع استراتيجية مستقبلية للاصلاح الموازنة من خلال التنويع الاقتصادي واصلاح هيكلها, وقد توصل البحث الى مجموعة من الاستنتاجات اهما، ان الموازنة العامة في تعاني من اختلالات في جانبيها التنظيمي والهيكلي والمتمثلة بالاعتماد على اسلوب التقليدي في اعدادها والتاخر في اقرارها وتنفيذها، فضلا عن الاعتماد بشكل مفرط على الايرادات النفطية في تمويل الموازنة، وارتفاع النفقات التشغيلية على حساب النفقات الاستثمارية. وقد وضع الباحث عدة توصيات اهمها، هو محاولة تبني استراتيجية لاصلاح الموازنة العامة من الناحية التنظيمية والهيكلية، منها اعتماد احد الاساليب الحديثة في اعدادها فضلا عن الالتزام التام بتوقيتات مراحل اعداد الموازنة العامة، اما الجانب الهيكلي والذي يتضمن اعادة اعداد جداول النفقات وتحديدها بدقة وتقليص النفقات الغير ضرورية واعطاء اهمية اكبر للانفاق الاستثماري، فضلا عن تحقيق تنوع في مصادر الايرادات من خلال تطوير القطاعات الانتاجية وتفعيل اجراءات الضرائب الكمركية والضرائب العامة وتفعيل اجراءات الجباية وتفعيل الرسوم والغرامات واجور التراخيص | The research aims to achieve two pillars, namely, the analysis of the structure of the income and expenditures of the public budget in Iraq and a strategic vision for the reform of the Iraqi budget, through clarifying the organizational and structural yet fully understood in the side.The search results showed Iraq's dependence on traditional budget in the organizational side, which focuses on the size of the tunnels is intended, as the focus on the balance sheet and omits the achievement in work, in relation to the structural aspect of the budget of expenditures and income, oil revenues during the period of study (95.9%) of total income, and on the other hand, there is a great disparity between the two sides of the investment expenditure and consumption.The most important recommendations made by the research, the need to focus on the diversification of the sources of funding for the general budget through the support of the productive sectors, especially agriculture and industry, as well as DISTRIBUTIONAL Sector Service Sector through the contribution of the private sector, and create a favorable environment for foreign investment and diversify the budget revenues

دور الصناديق السيادية في التنمية المستدامة : رؤية استشرافية لانشاء صندوق سيادي في العراق == The Role of Sovereign Funds in Sustainable Development ,, Forward - Looking Vision For Installation of Sovereign Funds in Iraq

Author name: عقيل حميد سلمان الجعيفري
Supervisor name: جعفر طالب احمد الجنديل
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Wasit
First pages:
Abstract: Sovereign funds have become the tools of economic policy and the most important means of financing through investments and loans granted to many countries. In order to reach the research objectives, sovereign funds were studied and their types and objectives were identified for them. Sovereign funds and some economic variables as well as reviewing the experiences of some countries that have sovereign funds and know their contribution to economic development and economic diversification in the long term .The study found that the sovereign funds have a great impact on many economic variables, foremost of which is gross domestic product through the investments made by these funds in the various economic sectors, as well as the possibility of using them to achieve financial stability and financing the budget deficit when the revenues of the state, And in the achievement of economic and social development through the establishment of financial institutions affiliated to it oversee and provide financial support for many programs and objectives that concern the issues of society as in the experience of the Singapore Fund (Temasek Fund), and Based on this importance of the sovereign funds, the study recommends the need to establish a sovereign fund for Iraq to allocate a certain percentage of revenues from the sale of oil and gas, as well as the transfer of the fiscal surplus achieved in the general budget at the end of the fiscal year and deposited in the Fund, the proposed Iraqi sovereign fund can have an impact Is significant in achieving financial stability through the funds provided by the Fund to finance public expenditure and cover the deficit achieved in the public budget, and in the long term can be the Iraqi sovereign fund to promote the path of sustainable development in the economy through investments that In addition to its importance in maintaining investment allocations for projects in the general budget and work on their development and accumulation as a fixed annual capital instead of turning it into current expenditure .

اثر التخصيصات الاستثمارية للموازنة العامة في تطوير القطاع الزراعي في العراق للمدة 1990 - 2014 == The impact of investment allocation of the general budget in the development of the agricultural sector in Iraq for aperiod of (2014 - 1990)

Author name: ريام مهدي حسن العقابي
Supervisor name: رحمن حسن علي الموسوي
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Wasit
First pages:
Abstract: Longer investment spending an important means to increase the capabilities of productive community one of the economic actors that lead to the revitalization of the national economy by taking investment expenditure for the agricultural sector many forms, whether in the form of investment allocations or loans or government support would lead to an increase in national income, the development of the economy needs capital to implement them is the necessary precondition for production requirements and will overcome the difficulties that would lead to the lifting of productivity, Iraq has great potential to increase agricultural production but not exploited economically efficient, whether in terms of the arable land as well as financial resources and water resources and human resources.The study aims to the statement of the role of the investment allocations in the public budget in the development of the agricultural sector as well as the identification of the proposed precondition to invest financial allocations optimally to develop the agricultural sector in Iraq.The study included three chapters as well as submitted conclusions and recommendations, dealt with in chapter I the conceptual framework of the public budget and agricultural development through three detectives focused first grade and the conceptual framework of the public budget, heeding the second grade and the general budget to the face of the intellectual schools, and addressed the third grade and theoretical framework for agricultural development. Chapter II dealt with the reality of the agricultural sector in Iraq through three detectives : Ensure the first grade of analysis of the structure of the General Budget in Iraq, and the second grade investment allocations and investment spending of the agricultural sector in Iraq, has been allocated to the third grade and the reality of agricultural production in Iraq. Chapter III , dealing with the impact of investment allocations in the development of the agricultural sector in Iraq and distributed to the three detectives : Ensure the first grade of the agricultural sector in Iraq causes ofbhalting the initiatives developed, reviewed the second grade and an analysis and assessment of the impact of investment spending in the development of the agricultural sector in Iraq, singled out the third grade and strategic outlook for the development of the agricultural sector in Iraq.Finally, the study found a group of conclusions from the most important : .1. The agricultural sector in Iraq did not play its role in economic development due to the weakness and its ability to meet the food requirements of the population adequately, which increased the country's importation of these articles, despite the increase in investment allocations directed toward the agricultural sector in the trend, the proportion of actual expenditure was not consistent with these mappings which indicates a deficit in the efficiency of the agencies supervising the implementation of these programs.2. The presence of a number of constraints and problems that the case of the development of the agricultural sector as it led to the weakness of the impact of the agricultural sector and its contribution to the gross domestic product (GDP).

مسؤولية المدقق الخارجي عن رقابة وتقويم الاداء للانشطة البيئية على وفق المعايير الدولية للتدقيق == Responsibility Of External Auditor To Control And Evaluate The Performance Of Environmental Activities According To International Standards Of Audit

Author name: عذراء عبد السادة كريم الموسوي
Supervisor name: عباس نوار كحيد الموسوي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Wasit
First pages:
Abstract: The research problem exemplifies that the external auditor is not doing his job to control the environmental performance for an economic units and its evaluation, when achievement of strategies and programs that aim to protect the environment, although this type of control and performance appraisal correspond with tasks of auditor which dictates it according to international standards on auditing (ISA).The research aims to achieve many goals which can divide them into two axes : The theoretical axis (conceptual), its aims to analysis tasks of the external auditor and what extent of its relation to control and environmental performance appraisal for economic units with responsibilities of external auditor which dictates it according to international standards on auditing, while the empirical axis (practical) aims to study and analysis the environmental strategies and programs in Iraqi economic units, to study and analysis reality of programs and procedures for external auditing to know application of programs and procedures which related to the environmental performance for economic units, as well as submit suggested model for integrated audit program that gives attention to responsibilities of auditor for environmental activities according to international standards on auditing, which will be applicable in Iraqi economic environment.The research depends on two methods : the first is inductive method to treat the theoretical side through using references related to research subject, the second is the descriptive method to describe the research sample, analysis of the data that obtained from the empirical study, and as well as using the experimental method to test the suggested model.The study had been divided into four chapters : the first discusses research methodology and previous studies; the second concerns with the theoretical and Philosophical framework; the third chapter appears analysis of empirical study; while the fourth shows the conclusions and recommendations.The study reached to several conclusions, we can summarize it as follows; the audit of environmental performance is one of the external auditor responsibilities when he does that in any economic unit which effects on the environment because of its different activities, he makes sure that economic unit undertakes to treat the negative effects on the environment, ineffectiveness of federal board of supreme audit to asking reports related to audit of the environmental performance, and to making procedure environmental performance appraisal rely on those reports.

دور الاستثمار في تكنولوجيا المعلومات على الاقتصاد المعرفي تجارب دول مختارة وامكانية تطبيقها على العراق == The Role of the investment in information Technology and The Knowledge economy and The experiences of selected countries and Its applicability To Iraq

Author name: جاسم هادي فرج
Supervisor name: محمود حسين علي المرسومي
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Wasit
First pages:
Abstract: Prevailing in the world today considerable interest in information technology has become a feature of the times, the world has become a small village can rights to exchange knowledge and information with the natives and foreigners in the world, we believe that information technology and knowledge have become parallel with the sophistication, States which possess the means of technology are the States which possess the future, despite the existence of some developing countries which have recently realized the need to engage in a world of the knowledge economy started the formulation of plans and policies to achieve this goal by the States of Asia especially (Malaysia and South Korea). Egypt has to reform its economy through the provision of a climate conducive to investment in the information and communication technology sector through the strategies and plans and national initiatives rely on the different patterns of partnership between the public and private sectors. But we find Iraq lacks the plan of a clear strategy in the field of information technology and communications, the lack of adequate attention to some of the legislative and executive institutions to establish systems of modern techniques and the development of a strategic plan for fast to address the building of ICT infrastructure for further development.The study recommends that the Iraqi government should take measures, and the promotion of national and foreign investments in the ICT sector through the establishment of the sovereign funding, and the reduction of taxs in order to support the establishment of emerging companies and small and medium - sized enterprises in cooperation with stakeholders in the construction of the information society.Abstract

سياسات التسعير العالمية للنفط وتاثيرها على التنمية الاقتصادية في العراق للمدة 1980 - 2014 == Global oil pricing policies and their impact on economic development in Iraq for the period 1980 - 2014

Author name: علياء عبد الحسين عبودي الاسدي
Supervisor name: جعفر طالب احمد الجنديل
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Wasit
First pages:
Abstract: لقد سعت هذه الدراسة الى النظر في واقع اسعار قطاع النفط ومستقبلها في ظل العديد من العوامل الفاعلة الداخلية والخارجية للدول المنتجة والمستهلكة للنفط، فضلا عن معرفة اثار ذلك على مستقبل التنمية في الاقتصاد العراقي. لاسيما مع وصول اسعار النفط الخام الى مستويات اقل من الحدود المثلى وفق النظرية الاقتصادية والتي تتسبب بخسائر مالية كبيرة للبلدان المنتجة للنفط.لذا فقد انطلقت الباحثة من فرضية مفادها ان مراقبة التغيرات في سياسة التسعير العالمية وتاثيرها على اقتصاديات البلدان المنتجة للنفط في الحاضر والمستقبل امرا مهما لمعرفة التوجهات المرسومة للنشاطات الاقتصادية.ومدى تاثيرها على معدلات التنمية في الدول الريعية ومنها العراق، ويعود السبب في ذلك الى التذبذب الحاد في اسعار النفط ارتفاعا وانخفاضا الى ان وصل الامر الى تحقيق فائض في المعروض النفطي, وانخفاض الطلب عليه, اذ اثبتت الدراسة استمرار التذبذب في اسعار النفط في الاسواق العالمية, مما ترتب عليه تكبد البلدان المنتجة للنفط خسائر كبيرة بسبب الانخفاض الحاد والمفاجئ في اسعار النفط والذي من خلاله اصبح الخاسر الوحيد هو الدول المنتجة للنفط والمستفيد من هذا الانهيار هي الدول المستهلكة له ،وتاتي في مقدمتها الولايات المتحدة الامريكية بوصفها اكبر مستهلك للنفط في العالم هذا على وجه العموم ،اما بالنسبة للعراق على وجه الخصوص فان اقتصاده اصبح مدمرا بسبب الانهيار في اسعار النفط ووصوله الى ادنى المستويات ،اذ ان الاقتصاد العراقي في مواجهة تحديات كبيرة مرتبطة بضعف القطاعات الاقتصادية غير النفطية, مما يتطلب العمل على تنميتها وتطويرها كشرط مسبق لتحقيق النهوض الاقتصادي، اما بالنسبة للقطاع النفطي والذي يعد القطاع المعول عليه في بناء المستقبل فانه يعاني من مشاكل خلفتها السياسات الخاطئة ،وهو ايضا يحتاج الى تطوير وتنمية قبل ان ياخذ دوره في خدمة الاقتصاد وتوفير الموارد اللازمة لعمليات البناء والاعمار، اذن الصورة تزداد ظلاما ولايمكن اطلاق نورها الا من خلال تحمل المسؤولية من قبل الشعب العراقي المتمثلة بالقدرة والتصميم والعزم على تجاوز المحنة وصناعة نموذج في البناء والتطور. | This study aims to consider the reality and future of the prices of Oil sector under many influential Factors the Internal and External for the Oil - producing and Consuming countries ,as well as knowing the effects of all that on the future of growing in Iraq's economy. Specially, when the prices of Crude Oil reached to less of the optimal levels according to the Economic theory that resulted in great Financial losses for the Oil - producing Countries. So, the researcher has started from the theory that observed the changes in the policies of Global pricing ,and its reflections on Oil Markets in the present time and future less than its optimal levels according to the data of Economic theory.The reason behind that is the great fluctuation in oil prices up and down till it came to a surplus in oil supply and reducing demand for oil.The study has proved the fluctuation in oil prices in the Global Market, which results in great culmination for Oil - producing countries due to the great and sudden decrease in oil prices,and thought that,the only loser is the oil - producing countries ,and the beneficiary of this collapse is the consuming countries at the forefront is United States of America ,because it is considered the biggest consumer in the world generally. Particularly ,the economy of Iraq is destroyed now because of the oil prices collapse and reaching lowest levels.The economy of Iraq is facing now a great challenges related to the weakness of non - oil economy sectors,all that should be developed as a precondition to achieve the Economic Recovery.Oil sector is considered the main sector to build the future.This sector is suffering now from many problems created by wrong policies,and needs to be developed and renewed before taking part to serve the economy and providing necessary materials for the construction processes.So, the picture is getting dark and cannot be remedied Just by Iraqi people represented by determination and insistence and strong well to overcome the crisis and create a model in construction and development.

دور شفافية الابلاغ المالي في رقابة الاداء المالي الحكومي انموذج مقترح في جامعة واسط == The Role of Transparency in Financial Reporting to Observe Governmental Financial Performance Suggested Model In Wasit University

Author name: صلاح جیاد كاظم الهماشي
Supervisor name: حیدر علوان الشمري
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Wasit
First pages:
Abstract: The research focuses on the availability of transparency attribute in the financial statements and reports that issued from Iraq Governmental Universities through studying the procedures of preparing and displaying them to strength and develop the procedures of Governmental financial reporting that were relied by the Teaching Institutes, that have a high international concerning in the last two decades. It has coincided with the political, economical and social changes in our lovely country, and impose to the need of changing the goals of the financial and Governmental reports to be more focusing and importance in form or in content or in the side of media ability or news content.The accounting system that currently approved in the governmental Universities is not rise to the level of criteria requirements of the accepted financial report internationally due to many shortages, that resulted from not keeping up with the changes and developing in its inner and external environment. So, from here we can see the problem of the research, which is represented by the shortage of transparency and disclosure procedures in the Governmental financial reports issued from the Iraqi Universities due to the multi of used accounting systems, and using the old procedures and disciplines in preparing and displaying these reports and statements.In order to overcome on that, It was relied on the concluded methodology in studying the used financial reports in such Institutions to get ready for the possibility to diagnosis the disruption and shortage in it. The researcher relied on many scientific resources, Arabic resources, foreign resource and reports to confirm and approve what he had discussed from ideas and visions. The researcher reached to many conclusions ,the most important are : A1 - The current financial reports that are issued and prepared by the University are not meet the needs of transparency and disclosure, and is not achieving the expected controlling operation, and it displays what is related to the accounts of Budget and ignore the personal accounts of the funding self - boxes that relied on the unified accounting system which make it losing the perfection, Universe ,subjective and trust in it outcomes.2 - The ability of applying one accounting system to meet the accounting procedures and reporting in all of the Governmental Universities activities such as the self - funding units.3 - The ability to gather, unify and display the funded accounts of the University centrally with the accounts of the self - funded boxes according to the Governmental Financial statistic GFS.
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