اسم المؤلف: ميس رعد عبد الصاحب

تاثير ملاءمة قيمة المعلومات المحاسبية في اسعار اسهم الشركات المدرجة في سوق العراق للاوراق المالية The Effect of Value Relevance of Accounting Information In Stock Prices For Corporations Listed In Iraqi Stock Exchange

المستخلص: لقد هدف البحث الى تحديد مفهوم ملاءمة قيمة المعلومات المحاسبية وعرض ومناقشة ابرز النماذج الاحصائية المستخدمة في قياس ملاءمة قيمة المعلومات المحاسبية مع تحديد المتغيرات الاساسية في كل انموذج وتحديد اهم العوامل المؤثرة على ملاءمة قيمة المعلومات المحاسبية، | The research aim to identification the concept of value relevance of accounting information and review and discuse the most prominent statistical models that is used in measuring value relevance of accounting information beside identifing the basic variables of each model and determining the most important factors affecting the value relevance of accounting information , and lastly measuring the effect of value relevance of accounting information in stock prices for a sample of economical entities listed in Iraqi Stock Excange. The research applied for a sample from banks listed in One of the main recommendations of the investigator Iraqi Stock Excange consists of 17 Banks for the years 2012 & 2013. Using the price model the research concluded that there is a remarkable fall of the value relevance of accounting information in Iraqi Stock Excange thus because of the decrease in the explanatory power of determination Coefficient R2 for each of the following individually : 1 - The operating earnings per share , 2 - The equity book value per share , 3 - The cash flow pre share , and also in the operating earnings per share and equity book value per share together , and in the cash flow pre share and equity book value per share together in the years 2012 & 2013.The mentioned fall in the value relevance of accounting information is considerd as an indicator of the weakness in the financial reporting level in Iraq , the researcher recommends the following : 1 - shaping the Iraq market for securities of a body or an independent Commission responsible for studying the reality of financial reporting in Iraq to identify weaknesses and raise recommendations to the bodies and institutions responsible for setting standards for study and develop effective solutions, comprising this Committee or Commission membership members of academics and professionalsin the field Accounting professionals as well as professionals in other areas, business investment and Government... And other.2 - Should review the financial reporting system currently in place in Iraq and developed in accordance with the requirements of the new economic order.

الصفحات الاولى:

مكان الجامعة: بغداد

اللغة: العربية

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

الدرجة: ماجستير

الموضوع الدقيق: المحاسبة

السنة: 2016

الموضوع العام: الادارة والاقتصاد

اسم المشرف: لبنى زيد ابراهيم

اسم المؤلف: ميثم بدر بعيوي السفان

مقارنة بين طرائق تقدير المعولية في حالة الاجهاد والمتانة لانموذجي باريتو وويبل A Comparison of Approach Estimation Reliability Incase of Stress - Strength For Pareto And Weibull Models

المستخلص: في هذه الرسالة تم تقدير المعولية في حالة الاجهاد والمتانة لبعض النماذج الاحصائية على فرض ان متغيري الاجهاد والمتانة العشوائيين مستقلان ولهما التوزيع نفسه. ولقد كانت نماذج الاجهاد والمتانة التي تم اخذها بنظر الاعتبار في هذا البحث هي الاتية : اولا : انموذج | In this dissertation, the reliability of the stress and strength has been estimated for some statistical distributions on the assumption that the variable of stress and strength are random and independent and have the same distribution, where is the stress and strength model have been taken under consideration in this research are as follow : 1 - Pareto stress - strength model.2 - Weibull stress - strength model.The methods of estimating the distribution parameters for each model were the maximum likelihood (ML) moment (MOM), least square (LS) and sharing age (Sh) depending on the availability of primary information about the parameters in order to be estimated.In this research a comparison was conducted among the methods mentioned above to estimate the reliability in case of stress and strength the models in order to reach to the best method to estimate the reliability by assigning Monte Carlo simulation approach depending on the two statistical measurement such as the mean square errors (MSE) and mean absolute percentage errors (MAPE) for comparison between the priority of estimators and various sample size (small, medium, large).The researcher which reached to best method is Maximum Likehood Method (ML) to estimate the reliability in case of Pareto stress strength model, and Shrinkag Method (Sh) to estimate the reliability in case of Weibull stress strength Model, that are presented in this dissertation

الصفحات الاولى:

مكان الجامعة: بغداد

اللغة: العربية

الجامعة: جامعة بغداد

الدرجة: ماجستير

الموضوع الدقيق: بحوث العمليات

السنة: 2007

الموضوع العام: الادارة والاقتصاد

اسم المشرف: صباح هادي عبود الجاسم

اسم المؤلف: مي تحسين عبد الحليم العاني

تقييم برامج التدريب الموجه نحو تشخيص ظاهرة الفساد الاداري والمالي بحث ميداني في مكتب المفتش العام لوزارة المالية Evaluation of Training Programs Directed Toward The Diagnosis of The Phenomenon of Financial And Administrative Corruption Field Research In The Inspector General of The Ministry of Finance Office

المستخلص: It considers training programs is an important process contributing to provide employees with the skills required to do their jobs efficiently and effectively, so it should be concerned with and the focus of all government our organizations, and perhaps the most important reasons that I was invited to select the subject (evaluation of training programs directed toward the diagnosis of the phenomenon of financial and administrative corruption) It is the importance of those programs working in the regulatory institutions General and the Office of Inspector General of Finance and the Ministry particularly for employees because of their role in the development of their skills and their experience and their behavior to diagnose and combat financial and administrative corruption and on an ongoing basis and that hurt thus in the development of their performance and the performance of the office. The problem with research in non weakness attention to training programs for the diagnosis of the phenomenon of financial and administrative corruption based on the lack of evaluation of the reactions of trainees and their learning and their behavior and the consequences, while the importance of research lies in the attention to those programs and the promotion of Its foundations to have a significant role in the diagnosis of the phenomena of financial and administrative corruption, either goal Search represents in the evaluation of training programs directed toward the diagnosis of the phenomenon of financial and administrative corruption and shared by the inspector general of the Ministry of Finance office and stand on the strengths and weaknesses. The researcher used the resolution as a key tool for gathering information, in addition to the personal interviews conducted by the researcher with the relationship owners, as well as relying on records and annual reports to the Inspector General Office of the Ministry of Finance of the research sample, has Included sample (78) employees received the special administrative and financial corruption within the training programs or outside of Iraq, and has processing that data using statistical the package (SPSS) and the use of some statistical methods for data processing Amid Account arithmetic mean, standard deviation, and coefficient of variation, for the purpose of Z, and analysis as well as test the contrast unilateral analysis to test the moral differences hypothesis has the researcher to inter of the conclusions the most important of the lack of interest Office of the Inspector General of the Ministry of Finance assessed the reactions of trainees to the training programs as well as the counting taking into consideration the degree earned by the employee when the training is completed to measure winning his learning, The most important recommendations were alerted researcher on the interest in programs for administrative and financial corruption and given training as well as the important work on the evaluation of those programs to find out the strengths and weaknesses.

الصفحات الاولى:

مكان الجامعة: بغداد

اللغة: العربية

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

الدرجة: ماجستير

الموضوع الدقيق: تقويم الاداء

السنة: 2016

الموضوع العام: الادارة والاقتصاد

اسم المشرف: عبد الرحمن مصطفى طه الملا

اسم المؤلف: مؤيد خزعل حبيب الماجدي

المستخلص: It is difficult to recruit the manpower of lecturers to provide the University of Basrah with them. University of Basrah suffers from the problem of putting a planning system for manpower which taking into consideration the following three systems (supply of the lecturers, demand of the lecturers, controlling of these two systems). In order to achieve that aim, the researcher performed this study "A Model for Manpower Planning" which depended upon a model to predict the size of manpower supply and demand for Lecturers in the Medical and Administration & Economics Colleges. These employees were separated into groups such as, the length of career period, or ages groups, to show the deficit or the surplus and the equilibrium between supply and demand. To carry out that model, it was used "Visual Basic 6" programme.(CD can be demanded from the researcher) This study could be considered an initial study in manpower planning among the structural systems of the manpower. It is a continual for the previous studies besides the following additions : 1. Find the expected supply of the manpower with expected demand for every rank of the hierarchy with freedom of choosing the number of the ranks to be no more than two or four.2. Calculate supply and demand of the manpower separated into groups such as the length of career period or ages groups. 3. Putting an equilibrium between supply and demand and putting conditions for promotion, recruitment and wastage.4. Representing the model in the computer by using (Visual Basic 6) language to construct easy model to be used to find the expected demand and supply for ever rank and showing the deficit or the surplus and the quantity of promotion, recruitment and wastage for every rank.

الصفحات الاولى:

مكان الجامعة: بغداد

اللغة: العربية

الجامعة: جامعة بغداد

الدرجة: ماجستير

الموضوع الدقيق: الاحصاء

السنة: 2006

الموضوع العام: الادارة والاقتصاد

اسم المشرف: محمد عبود طاهر

اسم المؤلف: منى طاهر غافل الربيعي