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مقارنة طرائق تقدير دالة البقاء لتوزيع لوماكس باستخدام عينات مراقبة من النوع الثاني

Author name: حلا سلمان فرحان

Supervisor name: صباح هادي عبود الجاسم

General topic: Administration and Economics

Specific topic: Statistics

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

Abstract: في هذه الرسالة تم تقدير دالة البقاء لتوزيع لوماكس اخذين بنظر الاعتبار وجود عينات مراقبة((Censored Data من النوع الثاني في حالة توافر معلومات اولية عن المعلمات بشكل دالة احتمالية اولية مشتركة لكل من معلمتي الشكل والقياس,حيث تم افتراضها حسب اسلوب الباحث(Jef | In this study have been estimated the survival function to Lomax distribution considering there was censored data (second Type) just in case if a primitive information were available about the indications as mutual primitive probability function for both : indications form & measure which assumed in order to method of the searcher (Jeffry) and also squared error loss function). So measured estimated pez S*(t) for survival function S (t) is the conditional expectation function S*(t) =E[S (t)/X].It has been used approximated methods to measure them because It is hard : to measure the complementary of numerator and denominator in a mathematics form by using Bayes method. One of these methods is the method of the searcher ( Lindley) while the other method was return to ( Tierrney and Kadon).In addition to methods formerly to estimate the survival function; the searcher has used the Shrinkage method. While she used the maximum likelihood method as a usual method for those which did not depend on the primitive information because the estimated thing had fixed quality.So, all this to make the comparison between these methods and the oldest one through simulation style by Mont - Carlo to get new estimation which carried the wanted qualities in the perfect estimated to get specific results : to choose the suitable estimation method.The searcher hade made the bayes (lomax distribution survival function) as the lindley manner was the best among the other manners to estimate lomax distribution survival function ,on general ;while the manner of the maximum likelihood method was the best manner among to other estimated manners for tiny simple size on private.

ادارة الموهبة والمقدرة الجوهرية للموارد البشرية كخيار لتعزيز الميزة التنافسية للمنظمات : بحث ميداني في وحدات الاداء الجامعي == Talent Management And Core Competency For Human Resources A Choice For Enforcement of Competitive Advantage For The Organization Field Research In University Performance Units

Author name: حسـين وليد حسين عباس

Supervisor name: غني دحام تناي الزبيدي

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

Abstract: الغرض من هذا البحث تسليط الضوء على العلاقة بين ادارة الموهبة والمقدرة الجوهرية للموارد البشرية وانعكاسهما في تعزيز الميزة التنافسية للكليات، وسعى البحث الى تحقيق جملة من الاهداف المعرفية والتطبيقية. اذ تشكل ادارة الموهبة الاتجاه الحديث لادارة الموارد ال | The purpose of the research to focus the light on the relation between talent management and essential core competency for human resources and its inflects in enforcing competitive advantage for the colleges. Talent management represents modern direction to manage the human resources and the principle source to provide the organizations with high skill employees and distinguished performance. Also The core competency for human resources are regarded as cornerstones execute all tasks and duties that were undertaken by the colleges including the best competencies. Due to the great changes of the environment which are the colleges carry out their responsibilities, several colleges started looking for means and ways to strengthen their competitive advantage. The Problem of Field study is represented by the existence of clear failure in implementation of the activities of Talent management and concentrate on constructing core competencies for human recourse, and negligence of its role in consolidate competitive advantage in Iraqi colleges, Also the research aimed at to achieve several applied and knowledge objectives, and According to such a problem and objective , and in order to verify the variable of the main and sub - study , we formulated (7) principle hypothesis with (24) sun - hypothesis. Adopted The questionnaire as a tool to collect data of the study according to ready criteria and standards by using pentagonal Liker grade. It was subjected to the measures of honest and firmness, and distributed among (69) person from the employees in university performance units in (18) colleges from five Iraqi universities : “ Baghdad , Almustansiriya , Technical , Alnahrain , and AL.Iraqia university “. To analyze the data of the study, we used Statistics programs (SPSS) and (Excel). The statistical instrument that used in the analysis was “curve, available coefficient , correlation coefficient for Spearman , simple and multi linear slope and analyzing of the path”. The statistic approaches showed several results , the most important one was the existence of moral relation between the Talent management and core competency for human resources. Also showed that is moral effectiveness for each of the Talent management and core competency for human resources in consolidating the competitive advantage for the colleges , and the level of the effectiveness increase if they existed together. Regarding discussion of the results , the study presented several conclusions , out of the talent management and core competency for human resources are the competitive advantage for the colleges under dynamic environment that worked in the matter , which required increasing concentration on application of the activities of talent management and construct core competency for human resources ,that a working within , through knowing the advanced experiences of other advanced countries and make use of it in a best way

تاثير قنوات التوزيع في تحقيق رضا الزبون : بحث ميداني == The Impact of Distribution Channels To Achieve Customer Satisfaction / Field Research

Author name: حسين هشام عبد الرحمن السامرائي

Supervisor name: غسان قاسم داود سلمان اللامي

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

Abstract: يعد التوزيع من عناصر المزيج التسويقي الرئيسة التي بواسطتها تستطيع المنظمات ايصال منتجاتها عبر قنوات خاصة الى جميع زبائنها في الزمان والمكان المناسبين لتحقيق المستويات المرغوبة من رضا الزبون، ولذا ومن هذا المنطلق والاهمية يعتبر بحث تاثير قنوات التوزيع في | The distribution of the elements of the marketing mix key by which organizations can deliver their products through private channels to all customers in the right time and place to achieve levels desired by customer satisfaction, so this sense and importance is to investigate the effect of distribution channels to achieve customer satisfaction in the industrial sector Iraqi basic orientation the current study. The eating study of customer satisfaction of topics complementary to the importance of distribution channels for organizations of Iraq, and the fact that the industrial sector is the most important pillars for building the economy of countries and their development, the researcher on the sample selection of industrial organizations of the Ministry of Industry and Minerals in Iraq, and the purpose of achieving the objectives of current research as sample consisted of (70) members of the administrative staff and technicians at the General Company for dairy products (Abu Ghraib) and the General Company for the manufacture of medicines and medical supplies - Samarra subsidiaries of the Ministry of Industry and Minerals in Iraq, and the purpose of updating the requirements of research data was collected and employ personal interviews as well as observations researcher that reward with the research sample, were Using a number of statistical methods mean, standard deviation, and simple linear correlation, and simple linear regression coefficient, and multiple linear regression coefficient, and test (Mann - Whitney) in the display, analysis and interpretation of the results of the study. The research found to a number of conclusions, mainly managed departments marketing that uses factors influencing the selection of distribution channels and evaluate the performance of distribution channels in directly influence customer satisfaction in order to achieve the levels desired satisfaction by senior management, but the influence evaluate the performance of distribution channels to achieve Customer satisfaction was greater than the effect of the distribution channels (totaling), On the other hand, factors affecting the choice of distribution channels have had a deep impact in achieving customer satisfaction, especially the factors relating to the organization totalling axes. The most important recommendations, the Iraqi companies Industrial if it wanted to achieve levels desired customer satisfaction it must increase interest productivity distribution channels and by working on a comparison between the rate of productivity channels distributive owned with rates similar to companies other competition, and motivate and reward members, and improve productivity channels distributive, and addressing the problems and obstacles faced by the members of the channel, and increased influence in the recruitment of all potential and financial resources optimally, so this sense and important companies must when selecting channels distributive appropriate work on the design of distribution channels fit in with their products and taking into care factors influencing in the selection of these channels on the one hand and evaluate the performance of the members of the channel (an attempt to take corrective action to adjust according to market developments) on the other, which ensures organizations Iraqi industrial further increase distribution opportunities for their products and to achieve levels desired by customer satisfaction, which is one of the most important objectives of Industrial Organizations Iraqi.

محـددات الميزة التنافسية للقطاع الصناعي في الصين والعراق : دراسة تحليلية == Determinants of Competitive Advantage In The Industrial Sector In China & Iraq Analytic Study

Author name: حسين غازي رشيد

Supervisor name: فوزي حسين محمد الحديثي

General topic: Administration and Economics

Specific topic: Economy

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

تاثير بعض عوامل البيئة الداخلية للمنظمة في نجاح التخطيط الاستراتيجي : بحث استطلاعي لاراء عينة من العاملين في صحة كركوك - العراق == The Effect of Some Internal Environment Factors of The Organization In Strategic Planning Success Exploratory Research of Health Employees Sample In Kirkuk / Iraq

Author name: حسين صابر حسين جيمةغي

Supervisor name: انتصار عباس حمادي الدليمي

General topic: Administration and Economics

Specific topic: Nursing Administration

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

توظيف الحلول الابداعية لتحقيق متطلبات التحسين المستمر للجودة في مشاريع مياه الشرب : بحث ميداني في دائرة ماء بغداد == Harnessing Innovative Solutions For Achieving Continuous Quality Improvement Requirements In Water Treatment Plants A Case Study of Continuous Quality Improvement In Baghdad Water Authority

Author name: حسين خضر احمد

Supervisor name: صلاح الدين عواد كريم الكبيسي

General topic: Administration and Economics

Specific topic: Municipal Administration

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

Abstract: يهدف البحث المعنون (توظيف الحلول الابداعية لتحقيق متطلبات التحسين المستمر للجودة في مشاريع مياه الشرب) الى توظيف مداخل التفكير الناقد والابداعي وادوات الحلول الابداعية للمشكلات, في التحسين المستمر للجودة, للمساعدة في انجاز العمليات التشغيلية بفاعلية في مش | This Research aims for harnessing critical and innovative thinking approaches besides innovative problem solving tools in pursuing continual quality improvement initiatives for the benefit of achieving operations results effectively in water treatment plants in Baghdad Water Authority, as integration of those two approaches with investing in employee need of achievement and self - actualization is essential to improve drinking water quality. Case study has been used in fulfilling this research in the sadr city water treatment plant, which was chosen as a study sample as it facilitates describing and analyzing its current operational situation, collecting and analyzing its own data, in order to get its own desired improvement opportunity be done.Many statistical means and visual thinking promoting methods has been used to achieve research task, at first bar charts visual representation advantages was harnessed to compare the project main treatment processes for the years (2009 - 2014) to appoint weak points to avoid them, by harnessing (P - Chart) to evaluate chlorine and turbidity processes behavior that showed a weak performance in the year (2014), and as the chart shows that these two processes variation is within statistical control limits and follows the common variable law that is inherent to any production process, we went for harnessing Pareto analysis diagram to identify significance of all project business processes variation causes in order to appoint them as main causes in the fish bone diagram to identify root causes of water quality problem, and for accurate diagnosis of variations problems the (X bar - R ) chart has been applied as it shows : changes in the center of the process, which is seen mainly on the (X bar) chart ; changes in the variation between the subgroups of the process, which is seen mainly on the (R) chart.For achieving process incremental improvement by investing in human being natural characteristic of need for achievement, the (Individuals - Moving Range) Chart technique has been applied to achieve process concurrent control, attaining its improvement by best followed acting on its constrains and by means of employees comprehensive participation, and by doing so with aids of series of action plans according to Deming's cycle, improvement results has been achieved through synoptically reduction in observations readings arithmetic means for water quality variables : residual free chlorine ; turbidity. To measure project ability for development, checklist approach has been applied to identify its capability to apply innovative problem solving methodology and continuous quality improvement initiatives, the results showed existence of these two variables in the project business procedural contexts, besides the existence of influence of the first research variable on the second, which was tested and confirmed in research hypotheses testing chapter, which showed beside that a statistical confirmation of the research quantitive improvement results. Finally Practical recommendation have been submitted that reflex research conclusions, the most important one advise adopting suitable innovative problem solving tools that support project treatment processes controlling and improvement, specially intended is the (Individuals - Moving Range) Chart technique, besides the necessity of establishing a new sub - department for quality control with incorporeal and lawful character, and a specialized continuous quality improvement team in every water treatment plant in Baghdad Water Authority

التاثيرات المتبادلة بين السياستين النقدية والمالية وامكانية التنسيق بينهما لتحقيق الاستقرار في الاسعار : العراق حالة دراسية == Mutual Influences Between Monetary And Fiscal Policy And Possibility of Coordination Between Them To Achieve Stability In The Prices (Iraq Case Study)

Author name: حسين خالد حسين الصميدعي

Supervisor name: نهاد عبد الكريم احمد العبيدي

General topic: Administration and Economics

Specific topic: Economy

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

Abstract: The research assumes that the lack of coordination in the economy between monetary and fiscal policy will make the general level of prices in an unstable state.The research aims to clarify the objectives of coordination between monetary and fiscal policy, particularly since there are reciprocal influences between them this as well as the implications of the lack of coordination, In addition to the damages that may result in the economy, especially in developing countries such as Iraq as a case study.In order to briefing the subject of research, it has been divided into three chapters. Cares the first chapter of the theoretical framework for both monetary and fiscal policy and the interaction between them, and the second chapter dealt coordination and mutual influences for both policies, The third chapter addresses the coordination between monetary and fiscal policy in Iraq, Finally came the conclusions and recommendations reached by the researcher.The research concluded that the stability in the general level of prices, which is currently in Iraq was continuing because daily interventions of the Central Bank through currency auction. In addition Iraq has suffered since 2004 from weakness in the coordination process and until 2014, where a clear program is not available or formal framework for coordination in Iraq. But because of lower oil prices, the start of coordination between the central bank and the government to plug the budget deficit.Research has recommended that it should be both authorities agree on a common goal to achieve specific objectives for both the two policies and selecting the optimal mix that achieves this goal. Increase the credibility and transparency of the two policies through the increase in the effectiveness of the Central Bureau of Statistics, as well as the announcement of all important economic indicators. Continued the modern economy that every action taken by fiscal authority has implications on the monetary policy operations, And vice versa. Especially since the monetary and fiscal authorities have different targets led to the appearance of a conflict in the application of monetary and fiscal policy which would disappoint policies to achieve their objectives. So the modern economy cares very attention for coordination issues between monetary and fiscal policy where the need to effective coordination requires a sustainable and credible policies. So the modern economy cares very attention for coordination issues between monetary and fiscal policy where the need to effective coordination requires a sustainable and credible policies. In addition to the presence of another condition you must be met in coordination called the institutional and legal arrangements for coordination.Iraq needs to coordination between the monetary and fiscal authorities and institutional arrangements for this coordination more than other countries, especially after the modern trends pursued by the monetary and fiscal policy after 2003. Where both the two policies taken opposite directions, monetary policy has taken a deflationary policy but fiscal policy, it has taken an expansionary policy, which reduced the expansionary fiscal policy success rates and cost of monetary policy many financial costs. The importance of this research from the benefits to the economy of the coordination process, as it will make the two policies agree on common goals, which soften or eliminate current and future conflicts between the central bank and the government.In relation to the research problem is that the weakness in the coordination process creates a state of imbalance and economic instability, as both the two policies become incapable of achieving their objectives as required, in particular the stability in the general level of prices

تقييم السياسات المحاسبية لتطبيق مبدا الاعتراف بالايراد لعقود التامين المحلية في اطار معيار الابلاغ المالي الدولي (4)

Author name: حسين حوشان جار الله

Supervisor name: صفوان قصي عبد الحليم الطه

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: ان شركات التامين هي احدى القطاعات التي لها دور مهم في مختلف اقتصاديات العالم, الامر الذي ادى الى اهتمام مجلس معايير المحاسبة الدولية بموضوع المحاسبة في شركات التامين , وذلك من خلال اعداد معيار كامل تحدد من خلاله المعالم الاساسية التي يجب ان تحذوها شركات ا | Including that of the insurance companies is one of the sectors that have an important role in the various economies of the world, Me International Accounting Standards Board the issue of accountability of insurance companies, and through the development of full standard which it set out the basic parameters that must be Thdhuha insurance companies When making the process of recognition and measurement own contracts insurance, despite the obvious attention at the international level in the insurance contracts issued by insurance companies in terms of measurement and disclosure, but the standards and local accounting rules Council did not go towards the local base version until now resulting in the departure of local applications for international acceptance, in terms of providing information appropriate and useful, especially in the field of non - recognition of the financial statements revenue according to the international standard requirements (4) and draft proposed to develop it and on this basis Display researcher in his research subject (accounting policies, evaluation of the application of the principle of revenue recognition for local insurance contracts within the framework of IFRS (4)) It linked the importance of research of the importance of the application of the standard insurance contracts requirements IFRS4 being of modern accounting standards, which helps applied to enhance the work of insurance companies and improve their services and achieve the quality and transparency of the information provided by users on all aspects of insurance contracts, particularly the recognition of revenue, as research aims to : 1 - Statement of the way in which the economic unity under which the composition of the profits or losses of the risks through the development and investment as well as the customers account.2 - Statement on the nature and extent of the risks borne by the economic unity as a result of the issuance of insurance contracts.3 - study issued by domestic insurance companies and insurance contracts and analyze the accounting procedures used to have. To achieve the objectives Find the hypothesis that situation, that the adoption of IFRS (4) and the draft of the proposed development and other international practices and adapted for domestic purposes will contribute to the evaluation and development of standardized accounting system for insurance companies, and through this study, the researcher to a number of conclusions was the most important : 1 - The insurance contract under IFRS 4 Insurance contract is a contract whereby one of the parties accept (the insurance company) a significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder for check uncertain future event falling (insured event of it ), which adversely affects the policyholder, and so the contract is not an insurance contract unless the mission transfer insurance risk, are significant insurance risk only if such insured event to lead the insurance company to pay an additional important benefits in any way was not.2 - The IFRS 4 makes a distinction between financial risk and risk insurance, as the insurance risk is the non - financial risk transferred from the contract holder to the insurance company, so that the contract, which displays the insurance company to financial risk without insurance risk is not an insurance contract.3 - The insurance company recognizes premiums earned income directly regardless of the delivery of services provided under the contract, and this is not consistent with the requirements of revenue recognition under IFRS 4, as Paragraph 56 of the draft standard that the insurance contract revenues must imagine the promised transfer of services from the insurance contract amount reflects the services provided.4 - Requires a standard financial reporting number (4) of the insurance company to disclose data that help users understand the amounts and timing of future cash flows from insurance contracts, with the physical impact and the degree of uncertainty surrounding them that afflict the amount of maturity and claim related to them, and lack of clarity as well as the disclosure of sensitive information relating to the profit and loss and property rights for the change in the effect of physical variables.One of the main recommendations of the study are : 1 - Recommending the adoption of the International Financial Reporting Standard No. (4) and interpretations and standards relevant to make the most in the field of accounting in the insurance companies.2 - The need for revenue recognition as stipulated in paragraph (56) of the draft standard terms of Paragraph 56 of the draft standard that the insurance contract revenues must visualize the promised transfer of services from the insurance contract amount reflects the services provided.3 - The need to direct Iraqi standards and accounting rules Council to issue a specialized standard on accounting for insurance as part of a standard financial reporting number (4) and draft amending it.

تحليل وقياس العلاقة بين اسعار النفط واسعار الصرف في دولة مختارة مع اشارة خاصة للعراق == Analyze And Measure The Relationship Between Oil Prices And Exchange Rates In Selected Countries With Special Mention To Iraq

Author name: حسين حسب الله علوان

Supervisor name: ايمان عبد خضير الغريباوي

General topic: Administration and Economics

Specific topic: Economy

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

Abstract: The relationship between oil price and exchange rate is important, especially in oil exporting countries. Because the fluctuations in oil price lead to instability of the revenue of oil exports, which leads to an improvement or decline in the net trade balance, as well as international reserves. In countries that adopted floating exchange rate regime, the improvement or decline in the net trade balance cause appreciation or depreciation in their currencies, while countries that depend fixed (or managed floating) exchange rate regime, the rise or fall in international reserves (as expected) lead to appreciation or depreciation in their currencies.This research discussed and analyzed the relationship between the oil prices and U.S. dollar exchange rate, as well as the relationship between the oil price and exchange rate in three oil - exporting countries (Algeria, Norway and Iraq), which adopts different exchange rate regimes. The unit root test, co - integration test, vector error correction model and Granger causality test have been adopted in this research to check the existence and direction of this relationship. The results were as follow : there is long run relationship between U.S. dollar exchange rate and oil price. The VECM and Granger causality test refer to dollar as ‎the explanatory variable (i.e. the dollar fluctuations lead the changes in oil price). Whereas there is no relationship between oil price and Algerian dinar exchange rate. but in Norway there is long run relationship between oil price and krone exchange rate, according to VECM and Granger causality test the oil price is the explanatory variable (i.e. the changes in oil price lead the fluctuations in krone exchange rate). In Iraq there is long run relationship between oil price and Iraqi dinar, Granger causality test refer to one direction causality run from oil price to Iraq dinar exchange rate (i.e. the changes in oil price lead the fluctuations in exchange rate). On other hand, VECM refer to two causality long run relationship (i.e. both oil price and exchange rate cause each other), the latter result is not accepted by the economic logic, because it is not possible the IQD affect the crude oil prices

تاثير اليات حوكمة الشركات في ممارسات التحفظ المحاسبي == The Effect of Mechanisms Corporate Governance In The Accounting Conservatism

Author name: حسين جليل محسن الموسوي

Supervisor name: بشرى عبد الوهاب محمد حسن الجواهري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: يهدف هذا البحث الى الوقوف على طبيعة تاثير بعض اليات الحوكمة في ممارسات التحفظ المحاسبي لعينة من المصارف المدرجة اسهمها في سوق العراق للاوراق المالية وتحديد الالية الاكثر تاثيرا في ممارسات التحفظ المحاسبي. ولتحقيق هذا الهدف تم استعمال كل من الية ( حج | This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used two models to measure the Accounting Conservatism practices would represent by (model C - Score) and (model Basu revised), which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the period from 2008 to 2013. In light of the results recommended the search to : compel Iraqi companies listed on the Iraq Stock Exchange to disclose - I all relevant to the application of corporate governance and mechanisms of information. listed companies in the Iraq Stock Exchange on the continued practice - II of accounting policies are conservative because of their active effect in curbing the excesses of assets and gains and investor protection values, and that does not understand that call for overkill in the exercise, but guidance for the application of the decision - making and what does not allow misleading users. III - listed shares in the market companies that the Board of Directors lineup include independent members with expertise and efficiency and strive to provide an audit committee has members independent and qualified and experienced financial and accounting know - how with set limits on rates of ownership and disclosure and follow - up property effectiveness and increase interest in the drafting of the report prepared by the auditor allowing the opportunity to demand more from the accounting reservation to limit the opportunistic behavior of management practices.

انموذج مقترح لدور المحاسب الاداري في تنفيذ اليات حوكمة الشركات : دراسة ميدانية في عينة من الشركات الصناعية العراقية المختلطة == A Suggested Model For The Role of Management Accountant In Implementing Corporate Governance Mechanisms Field Study In Sample of Iraqi Mixed Industrial Companies

Author name: حسنين راغب طلب الشمري

Supervisor name: بشرى نجم عبد الله المشهداني

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: تهدف الدراسة الى تسليط الضوء على مفهوم حوكمة الشركات وتحديد ابعادها المحاسبية , ولاسيما ما يتصل بتطوير دور المحاسب الاداري من حيث الطبيعة والنطاق وكذلك موقعه في الهيكل التنظيمي في الشركات العراقية وبما ينسجم مع تنفيذ مبادئ واليات حوكمة الشركات في بيئة الا | This Study aims to highlight the Cooperate Governance concept and determine its accounting dimensions, especially what has connected with development the management accountant role concerning the nature ,scope and its location in the organizational structure in the Iraqi companies as to be complied with implementing the cooperate governance concepts and mechanisms in the Iraqi businesses environment. This study, has based to determining the governance mechanisms and management accountant role in conducting them in a sample of Iraqi industrial companies listed in the Iraqi stock exchange during the field visits for these companies and interviewing many heads, rather than analyzing the questionnaire prepared to achieve the study objective and it has been designed to survey the opinions of academics, experts, specialists and heads in the companies regarding the management accountant role (concerning the nature, scope and its location in the organizational structure) in achieving the cooperate governance mechanisms.The study has reached to several conclusions represented by the following : 1. The governing boards in the companies, sample of this study, aware to their responsibilities towards the stockholders and others of the stakeholders, but the actuality refers to a weakness in activate the governing board mechanism and requirements of conducting the tasks shouldered by their members in all companies, sample of the study, rather than a weakness in implementing other mechanisms of the cooperate governance.2. There is a clear shortage in the management accountant role in the companies, sample of the study, regarding to implement the governance mechanisms, whereas his role is limited to provide the financial information and consultations to the executive management and nothing else, rather than performing his role centrally according to the required information in terms of quantity, quality and format based on the models determined by the management. Also, there is no direct connection to communicate the information and consultations between management accountant and the executive management and other parties.This matter needs to develop the management accountant role in these companies complying with the governance mechanisms' implementation

تقويم ادارة الخطر في المشروع على وفق المواصفة الدولية ISO31000 : 2009 في عينة من مشاريع شركة المنصور العامة للمقاولات الانشائية == Assessment The Risk Management In The Project According To International Standard (ISO31000 : 2009) In A Sample of Projects, Al - Mansour Contracting Construction

Author name: حسنين حميد شاكر الزبيدي

Supervisor name: ايثار عبد الهادي ال فيحان المعموري

General topic: Administration and Economics

Specific topic: Industrial Management

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

Abstract: تضمنت الدراسة الحالية (تقويم ادارة الخطر في المشروع على وفق المواصفة الدولية (ISO31000 : 2009) في عينة من مشاريع شركة المنصور العامة للمقاولات الانشائية)، اذ يعد موضوع انجاز المشاريع على وفق الميزانية والجدولة الزمنية وضمن متطلبات الجهة المستفيدة ومستوى ال | The study examined the current "Assessment the risk management in the project according to international standard (ISO31000 : 2009) in a sample of projects, Al - Mansour Contracting construction" , as is the subject of complete projects on budget and Scheduling and within the requirements of the beneficiary and the level of quality corresponding to the specifications of important topics that have a significant impact on the lack of lag and the slowdown in the completion of these projects. The essence of risk management in the project to anticipate needs and identify uncertainty which would threaten the process of achieving the objectives of the project from delays in delivery dates and cost overruns which causes the failure of the project itself and the lack of confidence in the project manager.We have embodied the problem of the study in the weakness of the adoption of the community studied and appointed researched to the trends of risk management of modern, including the International Standard (ISO 31000 : 2009) and Standard Australian / New Zealand (AS / NZS 4360 : 2004) may encounter a project many of the risks in the exercise of its activities, and vary the ability of projects to bear this risks according to their nature.The aim of the study to detect the level of risk management in the study population, and for this purpose, a questionnaire was used according to the Standard Australian / New Zealand (AS/NSZ4360 : 2004) for the diagnosis of risk management at the level of Al - Mansour Contracting Construction (study population). And have been adapted according to the ISO standard )ISO31000 : 2009) and the Iraqi environment, as applied to a sample of managers of the company's departments and the total of the sample (11) individual data were collected by questionnaire and field visits, interviews and used a number of statistical methods for data processing of the middle mean and the percentage, standard deviation and the severity of the answer for the purpose of description answers to the sample, with respect to construction three projects (study sample), has used a checklist to according to the terms of ISO standard (ISO31000 : 2009) in each of the (building project the province of Baghdad, and the project of establishing corridors of Ibn AL - Bitar hospital, and the project of establishing the role of judges / Karkh) and use the arithmetic mean weighted and the percentage of the extent of conformity for the diagnosis of the gap compared to reality, the actual implementation and documentation of requirements of international standard (ISO31000 : 2009), also used the matrix of probability and impact in order to determine the level of threats to the three projects (sample study) and prioritize those risks using technology Failure Mode & Effect Analysis.Was reached to a set of conclusions, including : 1. does not company's includes an independent function and specialized risk management essential role that the company faced in the implementation of their projects, and that the president is the executive sponsor for the management of risk and limited role in providing advice, support and increase awareness of the benefits of risk management.2. take the organizational culture in the company's position of neutrality in the desire to take risk or not to deal with him.3. weakness company's training on risk management and policy with regard to practices and procedures for management and afford, in spite of their need to understand the company's technical skills in the management of risk.The study concluded, among the most important recommendations : 1. the need to develop a new section entitled (risk management) is the primary activity of the various risks in an efficient and better able to anticipate fluctuations and rapid changes in the surrounding environment.2. requires the application of risk management actors need to instill a culture of risk management in the values and habits of members of the company and the willingness and ability to withstand various conditions to address them.3. The company must consider risks is an opportunity through which to achieve their goals and support creativity in achieving those goals.

بناء نموذج صفوف الانتظار باستخدام المقدرات الحصينة لقسم الباطنية / مستشفى بغداد التعليمي == Building Queuing Models Using Robust Estimators For The Department of Internal / Baghdad Teaching Hospital

Author name: حسنين حامد احمد الطائي

Supervisor name: مروان عبد الحميد عاشور

General topic: Administration and Economics

Specific topic: Operations Research

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

Abstract: ان للشواذ الاثر الاكبر في عملية تقدير معلمات توزيعي الوصول والخدمة لنماذج صفوف الانتظار، عليه كان لابد من استعمال طريقة لاختبار هل ان هذه البيانات تحتوي على قيم شاذة ام لا، فجرى استعمال طريقة ( Tukey ) لهذا الغرض، وقد تبين ان هناك مشاهدات شاذة في مقدرات | As the Outliers greatest impact in the process of estimating the distribution of arrival and service parameters, it was necessary to use the method to test Are these data contain abnormal values or not, ran the use method ( Tukey ) for this purpose and is of the most popular ways to discover the outliers, and have found that there are views abnormal ( outliers ) in the estimators of a distributed both arrival and service, which have a significant impact on the calculation of these estimators have been addressed through the use of robust estimation methods ( Robust estimation methods ) be of the effectiveness and feasibility of giving robust estimator better than the estimated normal extracted function in a manner as possible the greatest normal ( Ordinary Maximum Likelihood estimation ) ( MLE ) , as was the use of the estimators of the greatest possible function weighted ( weighted Maximum Likelihood estimation ) ( WMLE ) in the estimation process, was the best estimate is the estimated robust existence of outliers that have had the greatest impact on the process of improving the efficiency of the performance of a queueing theory, which led to relieve pressure on the service system, which in turn reduces delays for patients.Robust queues models applied and their role in improving the performance of the Department of Health in Baghdad / city of Medicine / Baghdad Teaching Hospital / Advisory clinic esoteric. It was found that the views of extremist dramatically affect the outcome queue estimates of the distributional arrival and service which will reflect negatively on the measurements of the efficiency of performance indicators queuing system and therefore it leads to non - solid results because that way possible ( Robust Maximum Likelihood Estimation ) ( RMLE ) used in the process of estimating the parameters were the best way possible regular ( MLE ) , as the method used was able to find robust estimator good efficient and of great effectiveness and that processed data containing outliers in the sample.Through Applied study of data researcher found that the queue model was (M / M / C) : ( GD / ? / ?) at a rate of three doctors who represent a number of service channels and the size of the community, as well as the size of both unlimited system.The key findings of the research is to adopt robust estimators for distributional arrival and service models queues in general because they are working to address the impact of outliers winning in the data.

تقييم جدولة عملية تنفيذ مشروع تاهيل الشوارع في محافظة القادسية : بحث تطبيقي == Evaluation of Project Implementation Scheduling - Street Rehabilitation In Al - Qadisiya Governorate Field Research

Author name: حسن غازي جبار

Supervisor name: نادية لطفي عبد الوهاب الجنابي

General topic: Administration and Economics

Specific topic: Municipal Administration

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

Abstract: يهدف هذا البحث الى تقييم جدولة وتنفيذ مشروع تاهيل الشوارع في ناحية البدير / محافظة القادسية من حيث الوقت والكلفة لتحديد الانحرافات الحاصلة فيها واسبابها ان وجدت , مع اجراء مقارنة ما بين حجم المبالغ المخصصة للمشروع وماهي التكلفة الحقيقية له. وهل هنالك اه | This research aims to evaluate project scheduling & implementation of streets rehabilitation in Al - Budair City that Affiliated to Al - Qadisiyah Governorate , In terms of time and cost to determine the deviations occurring in the causes that they exist , With a comparison between the Scheduled cost size allocated to the project ,And what the real cost of it. And find whether there is wastage of financial assignments for the project or scarcity in those allocations, This project has been selected from among (12) projects ,Cus the project is one of the large, high - cost projects, the project includes Activities of the earthworks , mixed gravel (Sub - base) implementation as well as lay a base layer of (asphalt), applied research method was adopted in this research , using of Network analysis style (specifically the critical path method CPM), as the analysis process carried out through programs ( Ms Project and WinQSB), and compare the results with the technical prepared statement, and to clarify the differences between them, and the other practical side tools have been used in , were the interviews official documents and technical statements with the work progress as well as the tables of all laws and regulations relating to the implementation of government projects decades, this research reach phrase of conclusions of which was most municipal projects was delayed on the schedule specified for several reasons, most important of which is the lack of planning and good scheduling absence that fit with the increasing of projects numbers and diversity, as well as the use of traditional classic ways of scheduling , specially Gantt charts method, as a way essential in the planning and scheduling process ,research has recommended to motivate municipality institutions and government agencies and committees that prepare lists of projects, as well as executing and Contractors companies, using modern techniques and software project management, and control the time and cost in the planning and scheduling of projects, to ensure that no delay and delivered on time exist.

استعمال خوارزمية البحث المتناغم المركبة لحل مسالة التخصيص التربيعية مع تطبيق عملي == Using Combinatorial Harmony Search Algorithm For Solving Quadratic Assignment Problems With Practical Application

Author name: حسن عبد الستار ابراهيم

Supervisor name: عبد المنعم كاظم حمادي الشكري

General topic: Administration and Economics

Specific topic: Operations Research

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

Abstract: يتضمن هذا البحث ثلاث مراحل اساسية المرحلة الاولى تضمنت دراسة موسعة لمسالة التخصيص التربيعية (Quadratic Assignment Problem) من حيث الصيغ وطرق الحل والحدود الدنيا لدالة الهدف وبعض التطبيقات المهمة للمسالة والمرحلة الثانية تتضمن بناء خوارزمية لحل المسالة , ا | This research includes three Basic phases the first phase included an extensive study of the Quadratic Assignment Problem (QAP) in the formulas and methods of solution and Lower Bound of objective function and some important applications of the Problem and the second phase includes construction of algorithm for solving the Problem, used Harmony Search algorithm in this research but added the improvement Procedures to increase the Performance of algorithm and speed up access to the optimal solution of the problem, The algorithm consists of two phases, the first phase will improve all the existing solutions in the Harmony Memory use some improvement measures is the property of Crossover used in genetic algorithm and also guided search to reduce the objective function, the second phase will depend on the Procedures of the Harmony search algorithm (HS) but using a new Improvise, The algorithm has proven its efficiency in solving the problem is resolved (15) standard problem from the special library of Quadratic Assignment Problem (QAPLIB), and compare the results with the local search algorithm (LS), Tabu search (TS), Simulated annealing (SA) after solving each problem (25) times and record the results of the algorithm shown open her with total access to the optimal solution (282) of the total (375) repetition of the test as the total reached the local search algorithm (2) Simulated annealing algorithm (117) and Tabu search algorithm is (174). The third phase of the research included the use of the (QAP) in the process of designing websites towers networks of the Ministry of Oil to connect the gas stations in Baghdad province to determine the main towers of the project where the use of the Combinational Harmony search algorithm in resolving the Problem after resolving the problem was determine the location of towers , sites first tower area (Yarmouk) as the second tower (Sadr City) and the third tower in the area (Karada) and fourth in the Tower (Adhamiya) and then use the Generalized Assignment model in distribution subsidiary turrets to The main tower and the new design of the towers the effectiveness of Quadratic Assignment problem in organizing sites.

مقارنة فترة الثقة مع الفترة البيزية للتركيبة الخطية لمتوسطات عامل التداخل مع تـطبيق عملي == A Comparison of Confidence Interval With Bayesian Interval For The Linear Compination of Nest Factor Means (With Application)

Author name: حسام موفق صبري الدليمي

Supervisor name: اموري هادي كاظم الحسناوي

General topic: Administration and Economics

Specific topic: Statistics

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

تحليل التباين متعدد المتغيرات لتصميم القطع المنشقة - المنشقة == Multivariate Analysis of Varaince For Split - Split Plot Design

Author name: حسام عبد الرزاق رشيد البكري

Supervisor name: ظافر حسين رشيد النجار

General topic: Administration and Economics

Specific topic: Statistics

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

تاثيــر التوجـــه الاســــتراتيجي فــي اداء المصارف العراقية الخاصة : بحث مقارن == The Impact of Strategic Orientation On The Performance of Iraqi Private Banks / Acomparative Research

Author name: حسام حمدان شونة

Supervisor name: علي موات الصيهود السوداني

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

Abstract: يهدف الباحث من خلال هذا البحث الى وضع جانب نظري للتوجه الاستراتيجي المركز على السوق في منظمات الاعمال من اجل تحسين ادائها الحالي والاداء المستقبلي من خلال استخدام التوجه الاستراتيجي بابعاده المتمثلة (التوجه الريادي،التوجه نحو السوق،التوجه التفاعلي) واســـ | OBjective researcher through this research to put my side of the strategic position on the market to go in business organizations in order to improve the current performance and future performance through the use of strategic orientation of deportation (Entrepreneurial Orientation, market Orientation, Interaction Orientation) And the use of scale (Balanced Scorecard) Bmnzawradtha four to measure its performance, has sought research to test a number of hypotheses main and branch - related relations link and relationships influence the research of variables (the strategic direction and performance), so to answer questions related to the problem of search, in particular questions basic (Are banks Iraqi special sample of the research has led strategic direction to achieve the best performance?, what the effect of the three strategic direction for its removal (leading orientation - market - oriented interactive - altuge) in the performance of the Iraqi Special) banks, And derives Find importance of being an inclusive framework "to test the impact of the strategic direction on the performance of banks, and to recognize the important role played by the first variable (strategic orientation) to influence the second variable (performance), the research aims to enable banks to enhance their ability to improve performance which is aimed at him through the development of a theoretical framework and strategic position on the market to go in business organizations and the diagnosis and interpretation of the nature of the correlations and effect between the strategic direction and performance of Iraqi banks research community and at the level of the dimensions. the researcher formulate a set of hypotheses was the most prominent of no significant moral correlation between strategic direction and performance, and there is a significant moral effect of the application of the strategic direction to improve performance. This research has been tested in the Iraqi banking sector represented by (Gulf) Commercial Bank and the Bank of Ashur International), and applied research on intentional sample of 85 managers and staff distributors in several administrative levels (Director, Department manager, branch manager, senior management staff) and use the search questionnaire head for the collection of data and information tool as well as personal interviews program and some private banks and annual reports, as well as the researcher used some statistical methods which (arithmetic mean, standard deviation, coefficient of variation, Pearson correlation analysis, and analysis of simple regression, financial ratios) The research has come to a set of conclusions was the most important, the presence of correlation and the relationship of positive influence strategic direction of the three for its removal in the performance of Iraqi private banks, the research community, and the dimensions of the strategic direction has sparked mixed on the performance of banks research sample, it is found that the impact of the pioneering trend in priority first, interactive approach in the second priority, and market - oriented in the third priority. Also found there are high positive correlation between the strategic direction (in general) and the performance of the banking banks sample section, also showed the results of descriptive analysis (general rate) to keep the strategic direction, Gulf Commercial Bank and the Bank of UNESCO's International achieved high adoption of the strength of the vertebrae search variables implying the absorption of the surveyed banks the importance of the strategic direction of all dimensions, "which will reflect positively on its performance.Based on the findings of the research results has developed a set of recommendations was the most important. Increase the interest of the Iraqi private banks, the research community strategic direction because of its direct impact on the performance of banks and the success of its business, the need for the departments of the surveyed banks to benefit from positive relations through the preparation of future plans and determine the long - term objectives to be achieved by exploiting the opportunities available to them, and exploiting the internal potential and its impact on the banking performance, as well as conduct in - depth studies to find out the reasons for the negative impact of the move towards the market in the performance of the surveyed banks and processed increases the efficiency of its interaction with the perspectives of the other balanced Scorecard, the need for the surveyed banks to adopt the use of balanced performance Bmnzawradtha the four card being a system of "comprehensive and integrated "to measure its performance.

معوقات التنمية الاقتصادية في العراق بعد عام 2003 بحث تحليلي مقارن في ضوء معطيات التجربة الماليزية == Impediments of Economic Development In Iraq After 2003, A Comparative Analysis of The Malaysian Experience

Author name: حامد رحيم جناني

Supervisor name: لورنس يحيى صالح

General topic: Administration and Economics

Specific topic: Economy

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

Abstract: ان الاقتصاد يشكل حجر الاساس في بناء كيان الدولة، وعامل اساس في صناعة الاستقرار العام كونه يمثل بنية تحتية يساهم في صناعة القيم الاجتماعية السائدة وشكل الدولة السياسي،وبذات الوقت ان الاصلاح الاقتصادي وتحقيق التنمية هو نتيجة طبيعية للدولة المتماسكة الحديثة | Economy is the foundation stone of the state and an important factor in the stability of the state. It is an essential factor in the formation of the prevailing social values and the policy of the state At the same time, economic reform is the product of a cohesive modern state.That means that economy is a cause and an effect. Economy plays a major role in Iraq, which is suffering from a difficult and exceptional circumstances because of the lack of balance between the elements of economic development and its economy. The necessary condition to achieve development is the diagnosis of the obstacles that prevent the development and study of international experience in a country has achieved development. This requires a study of the concept of economic development and take advantage of intellectual development at the level of modernity. Then the Obstacles of the development are analyzed comprehensively. After that the ways to achieve the development of the Iraqi economy are showed because the Iraqi economy has important ingredients and opportunities that make it capable of achieving development. In order to achieve the above, we should follow the induction in Iraq and the elicitation to clarify the experience of Malaysia for achieving economic development The Malaysian circumstances before development were similar to the current Iraqi circumstances. Consensual democracy is the reason of the political struggles in Iraq as well as the reality of the situation explains there is an inverse relationship between oil's revenues and achieving development in Iraq because of the dominance of government on the economy and the emergence of Dutch disease The decision - makers' will and ability should be available at the level of development that coupled with the strategic economic planning

توافق نظرية القيود والتحسين المستمر (كايزن) وانعكاسه على التكلفة والانجاز == Compatibility Between Theory of Constraints And The Continuous Improvement (Kaizen) And Reversing It On Cost And Throughput

Author name: حازم عبد عزيز الغرباوي

Supervisor name: نصيف جاسم الجبوري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: نتيجة التغيرات التي شهدتها بيئة التصنيع الحديث وما ترتب عن ذلك من احداث المزيد من التطورات في اساليب وتكنلوجيا الانتاج، الامر الذي يتطلب ضرورة تطوير الطرائق والاساليب الادارية بالشكل الذي يتناغم مع ما تطرحه بيئة التصنيع الحديث، وبناء على ذلك جاءت الدراسة | As a result of changes in the modern manufacturing environment and the consequential events further developments in methods and technology of production, which requires the need to develop methods and management techniques manner that is consistent with what posed by modern manufacturing environment, and therefore came the study to review Philosophy and ideas of both theory constraints (TOC) and continuous improvement (Kaizen), with the synergies between them, and a statement as to ensure economic units maximize the efficient use of available resources. Focused on the problem format question : Is that the application of the Theory of Constraints (TOC) in light of the use of continuous improvement (Kaizen) leads to solve the bottlenecks next to exploit the best use of resources and thus reduce costs and maximize achievement ?, Hence spawned the idea for the study of an integration of the Theory of Constraints (TOC) and continuous improvement (Kaizen), and integration here does not mean to get into a mismatch, but should they get to the level of compatibility between them through a flexible base shared by the founding objectives of the study variables. So came the study in order to achieve the main goal of that : "the study and analysis of the possibility of achieving consensus among all of the Theory of Constraints (TOC) and continuous improvement (Kaizen) and to highlight the impact of this agreement in the areas of cost reduction and maximizing achievement," In order to achieve this goal has to be the pursuit of other sub - objectives are as follows : ? assess the efficiency of the Theory of Constraints in the identification and management of production processes restrictions on the short - term.? study the ability of continuous improvement (Kaizen) in resolving bottlenecks and then make a real additions in the area of cost reduction.? study the feasibility of the theory of constraints in the rationalization of operating decisions standards, through the use of information generated by accounting achievement in choosing the optimal mix of productive, and the impact on Increase Throughput. In order to achieve the objectives of the study has been applied in the field in Wasit State Company for Textile Industries, knitting factory, Department of socks, because the study was based on the descriptive and analytical experimental method to prove the hypothesis, while the study of temporal boundaries extended period ,(1/1/2014 - 1/7/2014). The study found a set of conclusions in part, theoretical and practical, and most important : it is futile to apply the Theory of Constraints (TOC) form a single, but it should be applied orthoses one of modern management methods, which include Total Quality Management (TQM), the value VE Engineering)), cost based on activities (ABC), continuous improvement (Kaizen), and in line with the visions and strategies of economic units. The most important thing recommended by the study of studies and research future that are joining the Theory of Constraints (TOC) with a cost management methods, which include process re - BPR Engineering)), cost entrance on the basis of activities (ABC), the entrance of Value Engineering (EV), and the application in a lab Department of knitting socks and the extent of the feasibility of what is proposed format via the conclusion of this study regarding the cancellation or merge knitting stage as the activity is not necessary.

مقارنة بعض طرائق التقدير اللا معلمية لنموذج الانحدار التجميعي المجزا باستعمال المحاكاة مع التطبيق == A Comparison of Some Nonparametric Estimation Methods of An Additive Quantile Regression Model Using Simulation With Application

Author name: جنان عبد الله عنبر

Supervisor name: دجلة ابراهيم مهدي العزاوي

General topic: Administration and Economics

Specific topic: Statistics

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

Abstract: ان استعمال النماذج المعلمية يتطلب توافر معلومات كافية عن الظاهرة المدروسة مع معرفة المجتمع الذي سحبت منه العينة وان تكون معلماته معرفة لكي تكون قراءة هذه النماذج قراءة صحيحة كما تتطلب وجود بيانات من النوع الكمي الامر الذي دفع الباحثين الى البحث عن نماذج ا | Using of the parametric models requires a number of preliminary conditions that should be available to make the reading of these models right as well as the presence of quantitative data which motivated the researchers to search for models with lesser terms than the parametric models represented by nonparametric models, so too many considerations have been made for the Nonparametric Regression, in the last years. The main reason of that was the researchers’ belief that pure parametric methods for estimating the regression curve have shortage with the flexibility needed for data analysis - especially the quantitative data - . With the progress made in computers, in both hardware and software, it has become possible to develop many of Nonparametric Regression Methods including the "Quantile Methods". In spite of that, the researcher see the most of papers and articles concern univariate case, where the researchers about bivariate case still with limited. In the other hand, the researches extension to multivariate case nonexistent in Iraq - in the scope of researcher’s knowledge - , which gives an extremely importance for the aim of this study, to bring attention for alternative methods or modified methods that can be efficient ones to improve the currently methods. Thus, the most important purpose of the research, is the use of Tow - Stages method, which helps the researchers to compute Nonparametric estimators for the components of Nonparametric models to avoid the curse of dimensionality.It divideds the components to set of points called "Quantiles" , then estimates the quantile function by one of the quantile methods we explained in this research, ( Marginal Integration, Backfitting, and Tow - Stages ). The simulation has been designed for the illustrated models and it has been checked about the estimation methods performance by using the Absolute Deviation Error (ADE) criterion, then compute the Average Absolute Deviation Error (AADE). From noticing the simulation results, it was shown that the best estimator was Tow - stages estimator in case of high correlation and / or high dimensions. To achieve the purpose of this research, the study has been divided into five chapters. Chapter one, consists of an introduction, the aim of the thesis under research, and a literature survey. Chapter two covers the parametric regression quantile estimation. While Chapter three devoted for Nonparametric estimations methods. Chapter four devoted for Simulation experiments and practical experiment with real data. Finally, Chapter five comprises the conclusions and suggestions that the research has recommended.

الية مقترحة للابلاغ المالي عن تاثيرات الكوارث والحروب في البيئة العراقية وفق المعايير المحاسبية الدولية == Proposed Mechanism For Reporting Financial Disaster And War Effects In The Iraqi Environment In Accordance With International Accounting Standards

Author name: جعفر جواد جاسم العبيدي

Supervisor name: صفوان قصي عبد الحليم الطه

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: تعد الكوارث الطبيعية وغير الطبيعية تحديات للبيئة والمجتمع والاقتصاد اذ تؤثر فيها بشكل مباشر وغير مباشر, والوحدات الاقتصادية جزء من هذا النظام المتداخل فيما بينها ومن ثم تتاثر بالمؤثرات الخارجية بشكل مباشر او غير مباشر ,هذه التاثيرات المباشرة تظهر في الدما | natural and non - natural disasters Is the challenges of the environment society and the economy as affecting them directly and indirectly, and economic units are part of the interoperability system among themselves and then affected by external substances directly or indirectly, these direct effects appear in the destruction and damage caused to disasters in the property and infrastructure and superstructure and accounting information systems,and indirect results of future business, come the research problem by reading issued by the Federal Office of financial supervision to address the damage caused by disasters accounting treatments became clear that there are a number of important topics that need to be discussed and to propose appropriate mechanisms to address them.The importance of research need decision - makers at all levels to a high - quality accounting information about the value of the damage caused as a result of disasters suffered by Iraq for more than once in recent decades, and it requires the review and update the accounting treatments approved by the Federal Office of Financial Supervision in order to respond to the need of decision makers and in line with international requirements, and the research adopted on the on main hypothesis that the development of integrated accounting system to work in light of disasters, wars, according to the proposed mechanism will contribute to the improvement of financial reporting and facilitates the calculation of the units affected by the economic losses.The research has reached a number of conclusions that the most important standardized accounting system is short of meeting the international financial reporting requirements as a result of not much recognition of accounting procedures when disaster which led to the distortion of the financial statements in relation to the value of the losses incurred from the impact of disasters and wars, and has recommended search a set of recommendations from the most important of the need to adopt the mechanism proposed financial reporting in light of disasters and wars in the local environment and the introduction of new items in the consolidated accounting manual, which applies to Iraqi companies

اثر الاندماج في تحسين كفاءة الاداء : دراسة تطبيقية في عينة من المصارف العراقية == Merger Its Effect On Developing Performance Efficiency An Empirical Study On Some Iraqi Banks

Author name: جاسم عيدان براك المعموري

Supervisor name: نجيب سليمان بطرس

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: he world is witnessing rapid and significant changes can not racker and the observer will have to stand of her and identified beauty of the large and complex which due to the tremendous progress and considerable in the areas of communication and information technology, which made for the world's vast a system of a coherent Veins, and from it blew storms and competition hurricanes which took uprooted all entity have shallow roots and a fragile whatever its nature is or the method of its work and belonging to this or that sector, which should be that severe attention and careful in order to survive first, and the growth and expansion with maintaining this progress Secondly, and this includes various levels and sectors, especially the banking sector, which tracks the movement and path of the Iraqi banking we find it completed its with outdated procedures and no longer valid at this time which must adopt mechanisms with him and work developed programs which able to face meet global competition particularly global the fact that Iraq has become an open border and then in the arena of these threats and challenges, and from the mechanisms to be adopted is the traffic between Iraqi banks, and clustering within the concept of integration, as well as alliances, accession and other such modern strategies and that match with the times addresses. Hence the importance of this study, is came which did not stop at this point just. But extends to find access to the efficiency and identified in performance whether operational or financial. As a result of bypass Iraqi banks about the importance of mergers and adopt traditionally work methods do not meet minimum standards to face compete as well as the limited of studies in this area and from here, the search problem is determined. The search trying to put a major goal and sub - goals to reach how the completion mergers in the environment of Iraqi banks, and thus can count on of three Iraqi banks : contribution the Bank of Credit and United Bank, the Investment Iraqi Bank as sample randomly from among of banks, having been sure of confirmed to survive. The requirements of the study has been possible to obtain the data contained in the final accounts of these banks, to select the default format of the study and research theory. The study was distributed on four chapters, dealing with the theoretical and analytical aspects, the first chapter of the thesis deals with the identification of research methodology, which included the problem of research, important of this research, the goals of research, theory and the study assumptions, data sources and information, society and the sample of study, study and variables measuring and testing of hypotheses, and also stand on the previous reference studies in the subsection II. Chapter II has dealt with the theoretical and conceptual framework of the study, the first of which thesis focused on the study of integration and the second devoted to stand on performance efficient literature. Applied side was included on three main admonishing within Chapter III, the first thesis of which dealt integration, the second thesis was devoted to the analysis indicators the efficiency of performance, and finally came the third thesis to stand on the statistical relationships between integration and efficiency of performance in the banks. The research was ended with separated IV, which contains two thesis, the first of which dealt applied conclusions, while the second focused on the recommendations, which were mainly built on the conclusions which had reached through the analytical side Comparative of Research

استعمال بعض النماذج الاحتمالية المنفردة والمركبة المبتورة لتحديد خصائص التعويضات الصحية في شركة التامين العراقية == Use Some Probability Single & Compound Truncated Models To Determining The Characteristics of Health Payments In The Iraqi Insurance Company

Author name: ثائرة نجم عبد الله الامير

Supervisor name: قيس سبع خماس

General topic: Administration and Economics

Specific topic: Statistics

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

الافصاح عن الالتزامات الاجتماعية في التقارير المالية في ظل القاعدة المحاسبية العراقية رقم (6) : دراسة نظرية وتطبيقية في شركة مصافي الوسط

Author name: سناء احمد ياسين خلف المشهداني

Supervisor name: ثائر صبري محمود الغبان

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

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