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البيانات المحاسبية ومدى صلاحيتها لاغراض الرقابة وتقييم الاداء في منشات صناعية مختارة

Author name: اياد شاكر سلطان
Supervisor name: مهدي جمعة الراشد
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:

تحليل الاداء المالي ومدى تطبيق ممارسات الادارة المالية في عينة من الشركات الصناعية المسجلة في سوق العراق للاوراق المالية : دراسة حالة للمدة 2006-2016 == Analysis of financial performance and extent of application of financial management practicesIn a sample of registered industrial companies in the Iraqi market for securities and financial case study for a period of 2006-2016

Author name: محمد نعيم عجاج الخفاجي
Supervisor name: عبد الخالق ياسين زاير البدران
Specific topic: Banking & Finance Science
Degree: Master
Language: Arabic
University location: Basrah
First pages:

اعتماد التعاقد الخارجي لوظيفة التدقيق الداخلي واثره في جودة التدقيق الخارجي : دراسة في عينة من الوحدات الحكومية العراقية == adopt outsourcing internal audit function and its impact on external auditing quality (Study in a sample of Iraqi government units

Author name: حسن عبد الرضا حسن سعود
Supervisor name: فاطمة جاسم محمد السعد
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:

اثر مخاطرة تقلبات اسعار الصرف على عوائد محافظ الاستثمار : دراسة تحليلية في سوق العراق للاوراق المالية للمدة 2015-2017 == Impact of Risk of Exchange Rate Fluctuations on the Returns of Investment Portfolios Analytical Study in Iraq Market for Securities for the Period 2017-2015

Author name: عذراء جاسب عبادي راجي اليودة
Supervisor name: احمد جاسم محمد المطوري
Specific topic: Banking & Finance Science
Degree: Master
Language: Arabic
University location: Basrah
First pages:

مدى تطبيق تقنيات محاسبة التكاليف والادارية في عينة من شركات محافظة البصرة == A plication of Cost and Management accounting Techniques in Basra Companies : An empirical Study

Author name: حوراء عبد الامير احمد
Supervisor name: هاشم علي هاشم
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:

اتجاهات التنمية المكانية في العراق مع اشاره خاصة لمحافظة البصرة للمدة 1977-2012م == Spatial development trends in the Iraq With special reference of the province of Basra for the period (1977-2012

Author name: توفيق عبد الله هجول
Supervisor name: ندوة هلال جودة
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:

اقتصاديات ناقلات النفط الخام مع دراسة للمنشاة العامة لناقلات النفط العراقية

Author name: اسامة جابر عبد الرحيم ابو شعير
Supervisor name: عبد الستار محمد العلي
Specific topic: Economy - Energy
Degree: Master
Language: Arabic
University location: Basrah
First pages:

واقع الصادرات العراقية غير النفطية ومشاكلها

Author name: باسم عبد الرسول كاظم
Supervisor name: عبد الامير رحمة العبود
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:

واقع واتجاهات الاستهلاك على بعض السلع الغذائية في محافظة البصرة

Author name: عبد الرزاق يوسف نصر الله
Supervisor name: مانع حبش الطعمة
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:

الاثار الاقتصادية المترتبة على هجرة ذوي الكفاءات العربية

Author name: مصطفى مهدي حسين
Supervisor name: اسعد جواد العطار
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:

دور الصناديق السيادية والاحتياطات الاجنبية في التنمية مع اشارة خاصة للعراق == The Role of Sovereign Funds And International Reserves In The Development of Iraq

Author name: نادرة حسن حيدر رضا
Supervisor name: جليل شيعان ضمد البيضاني
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: International Reservations play important role in stabilizing economic of advanced and developing states due to its extra or dinar in fluency on many economical variables, the stability and growth of developing economics as it is the main finance sources in addition to reflecting the extent of performance and economical efficiency in the development economical contest.In other hand, sovereign funds are related with nature of economics owned by states including its reliance (on depleting resources specially petroleum) are also related mainly with the surplus international reservations to secure the proficiency of depleting resources in realizing substantial evolution securing sustainability of hum and envelopment and thus the study by this effort argues important aspects and the possibility of utilization from the results of the study on the real situation of Iraqi economy up on the following hypo thesis : International Reservation and Sovereign Funds have a vital role in achieving the sustainability human development for the states have depleting resources including Iraq.

تحليل سوق العمل في الاقتصاد العراقي للمدة 1990 - 2010 == Analyzing Labour Market In Iraq Economy For The Period 1990 - 2010

Author name: ناجي ساري فارس المالكي
Supervisor name: علي حسين علي المشهداني
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: Labour markets are very important to develop the economics late for the world countries as a whole. It is observed that the variables that determined the labour market, don't connected with individual only, but connecting with compound factors far from the controlling of the individual. Those variables considered to be political such as wars, geographic such as earth quick and social as unemployment besides other factors.This study tries to study the labour market now adays and its role in future through its contribution in path of reconstruction and the new development strategies.The important of the study comes from the importance of labour market in iraq which distinguished by the unemployment. This unemployment does not exclusive on specific group of labour force, but it's general for the all.The study divided into four chapter : The first deals with the labour force. The second taking into consideration the quantitative sides for the labour force in iraq.While the third studying the estimation of demand on labour force in iraq for the period 1990 - 2010. the last chapter deals with the qualitative sides of the labour in the end there are some conclusion and suggestion.

واقع القطاع السياحي في العراق مع اشارة خاصة للقطاع السياحي في محافظة البصرة للمدة 1990 - 2002 == Situated The Tourist Sector In Iraq With Sing To The Tourist Sector In Basrah In A Given Period 1990 - 2002

Author name: مضر نعمة عكاش
Supervisor name: عبد الرزاق يوسف نصر الله
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:

الصناعة التحويلية في اليمن الواقع وافاق المستقبل

Author name: محمد مكرد ثابت عوض الصلوي
Supervisor name: عباس جبار الشرع
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: Experiment of advanced and developing countries have established that manufacturing constitutes the main base for economic and social development and on which there might be built a primary foundation necessary for developing economic and social structure and speeding up growth rates. The Republic of Yemen is one of the developing countries, but it is considered one of the least developing countries as classified by United Nations; in that she has been suffering from a great number of social and economic problems, in addition to the lag of economic growth rates. Therefore, industry is hopefully expected to have a leading role in solving so many of those problems and obstacles, especially after the country had been unified on may 22, 1990, as well as the unification of the potentials of the country and their orientation toward achieving social and economic development, raising living standards of people, and increasing the income. This study aims at investigating and analysing the situation of manufacturing industry in Yemen and the indicators of its development for the period 1990 - 2000, as well as the obstacles which preclude its development. Our study tries also to investigate the factors and ingredients of manufacturing industry development in Yemen and the horizons of developing it in the future. That's due to the fact that industry is regarded as the pioneer sector in achieving speedy social and economic development which solves the numerous social and economic problems and obstacles prevailing under domestic, regional and international variables, and that after the emergence of the new international system, namely, globalization. This study consists of an introduction and four chapters in addition to the conclusions and recommendations. So, Chapter one is an introductory preface about the Republic of Yemen, her social and economic features, and the economy of Yemen. Chapter two deals with the situation of manufacturing industry in Yemen, through investigating the importance of industry in the economy of Yemen, the ingredients and obstacles of industry, the structure of manufacturing industry in Yemen, and the most important existing manufacturing industries. Chapter three deals with the study of some parameters of the development of manufacturing industry for the period 1990 - 2000. Chapter four deals with the future horizons for developing manufacturing industry in Yemen.The study has reached too many conclusions including that manufacturing industry in Yemen suffers from numerous obstacles, leading to the lag of its development and growth, and to the decrease of its contribution to gross domestic product.Food, construction, and refined oil derivative industries denominate the manufacturing industrial activity in Yemen because the failure of manufacturing strategy followed, namely, the import replacement and the negative influence of international variables on the national industries and its inability to compete with the foreign goods. Finally, there are encouraging ingredients and factors if utilised properly; they will result in the development of manufacturing industry in Yemen in the future, and the overcoming onobstacles which preclude the development of industry in Yemen.

الفساد الاقتصادي في دول مختارة مع التركيز على العراق للمدة 2003 - 2007 == Economic Corruption In Iraq (2003 - 2007)

Author name: محمد جاسم عواد
Supervisor name: نبيل جعفر عبد الرضا المرسومي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: يهدف البحث الى التعرف على اثر تطبيق الشركة العامة للموانئ العراق لمفهوم ادارة الجودة الشاملة بالاضافة الى التعرف على طبيعة العلاقة بين عناصر (متطلبات) ادارة الجودة الشاملة ودرجتها والاداء المؤسسي للشركة.ولتحقيق هدف البحث تم تصميم استبانة لغرض البحث الميد | Since the onset of 1980s, corruption has been attracting wide range of consideration. Till this current time, it is occupied the first important matter and of most priority in almost all countries of the world, especially the developed ones. That is due to the awareness of the governments that the problem of corruption has negative impacts and severe harms on different fields [economics, social, politics] especially it is considered as obstacle against the economic development and growth, through its impact on the investment and costs of the projects and aspect of expenditures as well as revenues of the state. Corruption is defined as a misuse the public money in favor of personal or private interest. It is represented a state of hysteria of the community as a result of the default of the penals and laws. To demonstrate this problem by putting a hypothesis that says "The politics system which following the changing of the rule in Iraq, led to spearte the economic corruption fenomenon. This fenomenon has avery dangerous impacts on Iraqi economy and society that prevented to build the modern state of Iraq" To prove this hypothesis the study is divided in to four chapters. The first deals with conceptual and primarily frame work of the corruption. The second highlights the economic corruption in some countries. While the third shows the economic corruption reality in Iraq.Finlly, the fourth deals with corruption reflections on the Iraq economy and the ways to treat it.At last there are some conclusions and some suggestions.

تقويم اداء اقسام الطوارئ طبقا للمعايير العالمية : بحث في عدد من مستشفيات العراق العامة == Evaluation of Emergency Departments Performance According To The International Standards : A Research In Number of Iraqi Public Hospitals

Author name: عقيل مسلم عاشور
Supervisor name: سعد علي حمود عباس العنزي
Specific topic: Nursing Administration
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: يهدف هذه البحث الى تقويم اداء اقسام الطوارئ طبقا للمعايير العالمية في عدد من مستشفيات العراق العامة, وقياس رضا المرضى عن الخدمات المقدمة بها, واما الهدف من هذا البحث فهو التعرف على مستويات اداء اقسام الطوارئ بالمستشفى, من خلال قياس الجوانب المهمة التي تش | This study aims to Evaluation of Emergency Departments Performance according to the International Standards : A research in number of Iraqi Public Hospitals, and measuring patient's satisfaction with the health care services delivered at those hospitals, where the evaluation performance is considered one of the important topics that take a great deal of officials' attention, especially decision makers in health organizations. The researcher has derived the research idea from the importance of work in emergency department in hospitals and to what it provides of medical services and quick and immediate nursing care that help in patients' life saving, and it is the mirror that reflects the real image for the hospital and the main window for the medical services that are provided in those hospitals through measuring the important aspects that the performance constitutes, and determine the direction of relationship between emergency department performance and patient's satisfaction with its delivered services, besides studying the effect between them and identifying its significance for the purposes of measuring and testing, and then contribution in constructing an evaluation system that can be utilized in developing emergency departments in Iraqi public hospitals. Based on reviewing the relevant literature, the researcher determined a set of hypotheses; of the most important ones of these hypotheses are the effect of evaluating emergency department performance in patients and clients' satisfaction, and in an attempt to test these hypotheses, the descriptive analytical method is used, where an international checklist is constructed to evaluate the performance of emergency departments in the studied Iraqi public hospitals that included (13) criteria that are divided into (360) questions, and a scale for patients' satisfaction with the health care services delivered at emergency departments in the Iraqi public hospitals and it includes (16) aspects that are divided into (60) questions. The study is conducted in the emergency departments in four public hospitals in Baghdad city that are : Imam Ali Public Hospital, Baghdad Teaching Hospital, Al - Karkh Public Hospital, and Al - Kadhimiyah Teaching Hospital. Besides the checklist and the study questionnaire, three other instruments are used in the study that are medical records, real observation, and personal interview. Several statistical measures are used for data management like arithmetic mean, standard deviation, percentage, ANOVA, Z - test, T - test for one sample, F - test for measuring the associations, and congruency tables. Based on measuring and determining the study variables, and testing association and the effect and differences among these variables, the researcher has found some important conclusions; of these are the shortage in specialist physicians, permanent physicians, rotator physicians, inadequacy of emergency specialist, and nursing staff, and that the numbers of currently available medical and nursing staffs are not appropriate to the numbers of patients and clients who visit emergency departments in the studied hospitals, besides the lack of the materials necessary in emergency departments as a whole, for their modernity and design, the furniture and their correspondence to international specifications, lack of the medical appliances and equipment where they are not qualified according to the international specification used in measurement, besides unavailability of hospital wards and beds in the studied emergency departments. The researcher suggests some recommendations like providing the adequate and appropriate numbers of health care professionals who work in emergency departments like specialists; especially emergency specialists, to be appropriate to patients and clients numbers who visit emergency departments, and the importance of developing these departments, and checking the design of high - risk areas, and if required, making the appropriate modifications, and giving attention in the process of providing the medical equipment, furniture according proper criteria, the antiseptic and disinfectant solutions, and emphasizing the cleanliness of emergency departments, and using cleaning materials properly, and managing the shortage in the beds of emergency departments.

دور الصناعات الصغيرة للنهوض بالاقتصاد العراقي == Role The Small Industrial To Rise The Iraqi Economics

Author name: عقيل عبد الحسين عودة الطائي
Supervisor name: اسعد جواد كاظم الانصاري
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:

تطوير بطاقة العلامات المتوازنة لتقييم اثر تكنولوجيا المعلومات في الاداء الاستراتيجي للشركات : دراسة ميدانية في الشركة العامة لموانئ العراق == Developing Balanced Scorecard For Evaluation The Effect of Information Technology On The Strategic Performance of Company : Field Study At State Company of Iraqi Ports

Author name: عبد الكريم عبد الغني عودة اللايذ
Supervisor name: فاطمة جاسم محمد السعد
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: his study aims to evaluate the effect of information technology on he strategic performance of the companies , showing its importance and strategic role on the activities of the company through one of the modern accounting means which the researcher hypothesised ( using a developed module of Balanced Scorecard of Information Technology that it has a positive effect on the strategic performance) of the business due to the erratic evaluation of information technology as per the traditionalaccounting module merging the need to evaluate information technology and put financial and non - financial measurements as per its requirements.Researcher performed field study for State Company of Iraqi Ports as a pattern of the study, extracting the financial and non - financial measurements. Also, he prepared three questionnaire forms concerned the managers, employees and clients. It is evaluated the strategic performance of the company prior to use information technology and beyond it comparing it with the best performance.The study concluded that the information technology effects positively on all business activities, the strategic role of the accounting and its trend towards the outside of the company such as customer and competitors, measuring the strategic performance as per the proposed module by the balanced scores of one measure and showing the effect of accounting information on the support or modify the company strategy.

امكانية تطبيق نظام المراجعة الادارية : دراسة ميدانية في الشركات العامة للصناعات الكيمياوية في محافظة البصرة == Ability To Applicate The Managerial Review System A Field Study In The General Companies of Chemical Industries In Governorate of Basrah

Author name: عبد الرحمن عبد الله عبد الرحمن
Supervisor name: مسلم علاوي شبلي السعد
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: This study aims to shed light on the extent of ability to applicate the managerial review system, and it has performed on manager in the general companies of chemical industries in the governorate of basrah. The study built on several theories, the most important one : using the organized managerial review system in the companies' which are studied to improve there performance. The conclusion from this study is : limited knowlgement of the companies administration (which are studied) to obvious official system of the total managerial `review

الامن والتنمية : دراسة حالة العراق للمدة 1970 - 2007 == Security And Development Studing Iraq Case For The Period 1970 - 2007

Author name: عباس علي محمد
Supervisor name: نبيل جعفر عبد الرضا المرسومي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: The relationship between security and development is at a large degree of overlap and imbrications ,where the security plays a positive role in achieving development by creating the appropriate atmosphere to achieve its objectives. Also ,the security destructs its pillars and blocks its steps if it is not available in a required extent and format. In other hand , development plays a role in achieving security through the provision of the potential financial and material needs. In the case of the absence of this support ,thedegradation and loss are the natural results of the security.So, the security and development represent the parties of the stability and prosperity equation.This reflects the situation in Iraq where the security and development walk in opposite directions ,especially at the beginning of the eighties of the last century ,despite the change that happens in 2003 ,which led to the interaction between the two.But ,the development after the planning to go in the right direction that has emerged through the improvement of economic and social indicators during the seventies ,results in slide and fall because of thinking in security through the provision of military capabilities. Atthe same time ,the security is weekend and missed as a result of the expansion of the armed and unarmed threats.All these give the great importance to this subject and the conducting of this study.

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

Author name: طارق توفيق يوسف العبد الله
Supervisor name: فاطمة جاسم محمد السعد
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: This study aims at demonstrating the importance of Income Smoothing behavior and internal and external factors, in addition to giving an insight about the most important studies, which dealt with this topic from all its aspects. The study was conducted on a sample of Iraqi private joint - stock banks in terms of whether or not these banks tend to the application of smoothing, as well as the influence of these factors on these banks.The study depended upon a set of hypotheses and reached to findings, the most important of them are the tendency of the study sample to practice smoothing behavior, and the great influence of internal and external factors on the research sample.It has beenclear that the internal factors have more influence than external ones, in varying degrees; in that the size factor has the greatest effect among other factors.The study presented a number of specific recommendations

مديونية العراق الخارجية : الواقع والاثار للمدة 1980 - 2006 == The External Debts of Iraq, The Status And The Effects, For The Period 1980 - 2006

Author name: ضيدان طويرش هاشم المالكي
Supervisor name: جليل شيعان ضمد البيضاني
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: The external debts are described as a shape of the external funds. The objective justification for that is the gap between the external and internal resources which belong to the historical roots of the early stages for the relationships among the countries of the excessive capital and the countries of deficit. This has been changed into a real debts crisis in the beginning of the eighties decade. of course this has been happened when the debts countries announced that they couldn’t paid those debts.The debts crisis belongs to many reasons some of those reasons are internal and others are external. In Iraq the crisis of debts belong to a mixture of external and internal reasons. Some of those debts were used to cover the war expenditures which some of them were because of the decline of the oil revenues in eighties. of course, this led to a decrease in the economic activities and inflation. Therefore this has been led to a deep economic impact according to the reflection of the debt volume and service of it on the economic and non - economic growth and development.Among these impacts is what would be resulted and resulted from the policy of coming out of this crisis across the international foundations which have the final judgment on the economic factors.All these thoughts would be studies taking into consideration the following hypothesis “the external debts help to attain the economic development”.This hypothesis could be tested by three chapters. The first deals with external funds discussing this chapter theoretically. The second one will discuss the status of the external debts in Iraq, while the third is going to deal with how to deal and solve the effects of the debts on Iraq. Finally, there are some suggestions and conclusions.

صناعة الغاز الطبيعي في العراق : الواقع وافاق المستقبل == Natural Gas Industry In Iraq The Fact And Future Horizons

Author name: شكر محمود جاسم
Supervisor name: عباس جبار الشرع
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: Natural gas is considered one of the main sources of the power in the world as it is used in many fields. It becomes a strong competitor for crude oil. In Iraq , Natural gas is used as a source of power or raw material in different industries such as petrochemicals , steel and iron , Azotic Fertilizers , Construction, etc.Also, it is used in generating electric power and used in house and facilities and services as fuel. Iraq has a giant prudential quantities of natural gas 3159 million cubic meters in 2002..Its production and consumption is low and improper with these giant prudential quantities. In spite of the importance of natural gas as a sources of power, but it is burnt a great quantity of it without utilizing it yearly as to that most of natural gas in Iraq is of the associated gas with crud oil and it could not be controlled producing natural gas. Iraq has just liquid petroleum gas ( LPG ) could be utilized directly and discarded other quantities due to the absence of the specialized factories which can be utilized it as it represented by Liquid Natural Gas (LNG) Factory..This research study the methods and horizons of the optimist utilizing from Iraqi Natural Gas and the ability of utilizing from the experiences of some Arab countries in this field which realize good result such as Algeria which has long experience in this field and Qatar of the recent extremely experience. Also, this study discusses the actual fact of natural gas industry in Iraq and developing the prudential, production and consumption for the period from 1970 to 2002..

دور تدفق راس المال الاجنبي المباشر في تمويل المشروعات الصناعية في دول مجلس التعاون الخليجي == The Role of Direct Foreign Capital Flows To Finance The Industrial Projects In GCC

Author name: سهام غالي حمود الدراجي
Supervisor name: عباس جبار الشرع
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: The industrial movement in the Arab countries suffered from great challenges. In front of these challenges is the existence of capitals to establish the industrial projects. The reasons behind this is the weakness of the public savings. So, because of the important role that the direct foreign capitals flows in the economic universal systems and increasing of its flows due to be considered as one of the important resource of finaucing the industrial development in the advanced countries and developing ones. Flows of Direct foreign capital became the important solution to cure the problem of financing the industrial projects. Therefore the GCC try. their best to get benefits from the movement of capitals, in order to get suitable revenues for their capitals which are invested in auother countries abroad. Also, these countries saw a great reception for the flows of foreign capitals, in order to establish many industrial projects and give a great push for their Development. GCC tried hardly to attract the foreign capitals by facilitating procedures and restrictions and make the informations very easy to get for the foreign investors. That, is in order to get advanced technology and new production methods besides, the technical managerial skills. Therefore the study depends on a hypothesis which said;"As long as the industrial projects in need of great capitals, there fore the flows of the Direct foreign capitals will perform the positive role in financing the industrial movement in the GCC. To test this hype thesis the study comes into three chapter trying to show the ways of attracting the foreign capitals in that countries and finally there are the suggestions and conclusions.

فاعلية الانفاق الحكومي في تحقيق الاستقرار الاقتصادي في العراق للمدة 1991 - 2006 == Effectiveness of The Governmntal Expenditure In Attainig The Economic Stabilization In Iraq For The Period 1991 - 2006

Author name: سكنة جهية فرج
Supervisor name: يوسف علي عبد الاسدي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
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