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الابلاغ المالي عن راس المال الفكري وانعكاساته على قرارات الاستثمار في الوحدات الاقتصادية العراقية : الية مقترحة Financial Reporting of Intellectual Capital And Its Impact On Investment Decisions In The Economic Units Iraqi A Proposed Mechanis

المستخلص: يعد راس المال الفكري متغيرا مهما في معادلة نجاح الوحدات الاقتصادية الساعية لتحقيق الميزة التنافسية, فهو يشكل اهمية استراتيجية بوصفة مصدرا اساسيا لتحقيق الربحية العالية في الوحدة الاقتصادية, لذلك اصبح اكثر اهمية من راس المال المادي, لذلك من الضروري ان ت | The intellectual capital is an important variable in the equation of the success of seeking economic units to achieve a competitive advantage, it constitutes a strategic importance as the main source to achieve high profitability in the economic unit, so it has become more important than physical capital, so it is necessary economic units that are looking for ways the continued development of its own data base for the development of effective and efficient financial statements through the financial reporting of the intellectual capital to outperform the competition on her economic units in the market. The research aims in a statement the concept of intellectual capital and models to measure and disclose it, and indicate the reflection of the financial reporting intellectual capital on investment decisions in the shareholding companies listed on the Iraq Stock Exchange, As well as the Proposal mechanism for the financial reporting of intellectual capital in shareholding companies listed on the market Iraq Stock Exchange to provide information to assist in making an investment decision, and the application of the proposed mechanism to measure intellectual capital and accounting disclosure in the financial reports of shareholding stock companies listed on the Iraq Stock Exchange, particularly Asasal Telecom.After the testing the research hypotheses was reached a set of conclusions, represented the most important of the following : 1. there is a significant correlation between the financial reporting of intellectual capital and investment decisions in the shareholding companies listed on the Iraq Stock Exchange.2. Propose financial reporting mechanism for intellectual capital in shareholding stock companies listed on the Iraq Stock Exchange in the provision of information to enable the rationalization of investment decisions.3. The possibility of applying the proposed mechanism to measure intellectual capital and disclosed in the financial reports of shareholding stock companies listed on the Iraq Stock Exchange, , particularly Asiacell Telecom.The research was presented a number of recommendations, the most important of the following : 1. The necessity to adopt the proposed mechanism for financial reporting of intellectual capital in shareholding stock companies, particularly listed on the Iraq Stock Exchange, which aims to achieve integration between the accounting information in the financial statements and information intellectual capital and its components, through the reporting of intellectual capital information in the statements appendix of the financial reporting which was able to make investment decisions.2. The necessity for financial reporting of intellectual capital in all its components (human and structural and relational) through the issuance of a report in a binding appendix of financial disclosure and includes detailed information on intellectual capital.3. The necessity to form a supervising in Iraq Stock Exchange to compel shareholding companies to the financial reporting of intellectual capital, because of its importance to the revitalization of the market, since it depends efficiency of financial markets and their ability to attract capital on what discloses listed the information companies can relied upon in making investment decisions
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: بشرى فاضل خضير الطائي
اسم المؤلف: منى جبار محمد

تاثير قرارات لجان المناقصات على تلكؤ المشاريع : دراسة حالة في محافظة كربلاء المقدسة Impact of Committees Referral Tenders Decisions On Delayed Projects Case Study In The Governorate of Karbala

المستخلص: يكثر الحديث والجدل حول تعثر الشركات وتاخرها في انجاز ما بذمتها من اعمال على وفق المواصفات المطلوبة وخلال المدة المتفق عليها بموجب الشف التعاقدي لذلك من الضروري مراجعة الاساليب المتبعة في كيفية احالة تلك المشاريع بالطريقة التي يتم بموجبها اختيار المقاول ال | Frequently talk and debate about the faltering companies and delay in the completion of the work owed according to the required specification during the agreed period under contractual chef so it is necessary to review the methods how to transmit those projects in the manner by which the right contractor for implementation including the assignment of those contracts to contractors without a competition or selection may be based on the least expensive tenders among competitors without regard to other competitive advantages that sheds light on the research practice in analyzing these Bids and tender competition winner extract is transmitted by specialized commissions, research was to determine the extent of their commitment to help implement government contracts (2) for the year 2014 while doing her work in addition to direct them in appropriate ways in determining the most appropriate among tender offers to compete to reduce delay in completion rates as a result of the good decision analysis and referral commissions which will affect the outcome of the State and of society, so this study was conducted in the province of Karbala to stand at reality In late projects in the province as outsourced departments and people associated with the town hall which are directly related to work projects during the implementation phases of the assignment and to obtain data and information required in completing the requirements of the research sample consisted of 22 late project to be studied and analyses in two stages to find out the real reasons for the delay of these projects with impact referral Commission decision, so it has been conducting some interviews with important figures in the governorate building and project - related and it Been using descriptive checklist dealing with prominent foundations and special effects during the life of the project based on data obtained with the field and homeliness personal experience and practical researcher may find there's a weakness in the competitive tender process assignment method by adopting the principle of analysis and referral commissions on lower prices as a result of fears of regulatory accounting, which does work to transmit such tenders to companies or contractors do not have the financial and financial competence required commensurate with the workload in addition to the absence of clear grounds and fixed between Ministries to award bids so prefers to modify the pilot controls and weighting criteria in the way that fits with the volume of business and the Iraqi environment to be more visible to any committees, as well as activation code investment with good form that guarantees to attract foreign companies also discreet revise classification new classification procedures to be closer to reality.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: ادارة البلديات
السنة: 2016
الموضوع العام: الادارة والاقتصاد
اسم المشرف: نوال طارق ابراهيم
اسم المؤلف: منذر عبد الامير محمد الصفار

مقارنة طريقة Taguchi مع طريقة سطح الاستجابة للتجربة العاملية الجزئية باستخدام المحاكاة Comparing Taguchi Method With Response Surface Method For The Fractional Factorial Experiment By Using of Simulation

المستخلص: تتلخص هذه الرسالة باعطاء فكرة مبسطه عن التجربة العامليه 2 n من حيث المعالجات والتاثيرات والنماذج والتصاميم الرياضية، ومن ثم دراسة تكوين التكرار الجزئي للتجربة 2n عندما يكون عدد العوامل مساويا الى ثلاثة عوامل وكل عامل بمستويين متضمنة توضيح طرق التحليل الا | The thesis provides simple idea for the 2n fractional experiment, it, treatments ,impacts, and mathematical models and methods, and studying the establishing of fractional frequency for 2n experiment when the number of factors are three with two levels each. and explaining the statistical analysis methods which are convenient for the two levels case for each factor in fractional factorial experiment ,and the same for 3n fractional factorial experiment when the number of factors are three with three levels each, then studying the robust design through Taguchi criterion design approach and Taguchi experiment method, and studying response surface, its, design of first and second grade, and applied it in selecting the levels and it’s values. The research depend mainly on using simulation method for Comparing Taguchi method with response surface design (first and second grade) by using (MSE)as measurement tool. The simulation experiments results approve that response surface always gives better results for (MSE) THAN Taguchi method.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: الاحصاء
السنة: 2003
الموضوع العام: الادارة والاقتصاد
اسم المشرف: كمال علوان خلف المشهداني عبيد محمود محسن الزوبعي
اسم المؤلف: منال جبريل محمود تيم

تطبيق بعض ادوات الانتاج الرشيق في معمل رقم (7) في الشركة العامة للصناعات الجلدية : دراسة حالة Applying Some Lean Production Tools In Factory 7 At The State Company For Leather Industries A Case Study

المستخلص: سعت هذه الدراسة الى تحليل واقع عملية الانتاج في معمل /7 ضمن معامل الشركة العامة للصناعات الجلدية ومن ثم تحديد واستخدام مجموعة من ادوات الانتاج الرشيق الملائمة في ذلك المعمل.ومن خلال المعايشة الميدانية والمشاهدات والمقابلات التي اجراها الباحث مع المسؤولي | This study tried to analyze the reality of production process of plant / 7 within the plants of the general Company of Leather Industries, and then determining and utilizing the suitable variety tools of lean production in that plant.And through field living, observation and interviews conducted by the researcher with the people in charge and through the reviewing and analyzing the data it was determined group of the areas which can be improved , by using the tools lean production for the goal of eliminating the non - value - added activities to customer and improve some areas for achieve plentifulnesses in the area, inventory, transportation and lead time and enabling the plant(7) for producing modern models that go along with the style and give it the power to compete with the imported products.The researcher was able to determine the major causes for these problems through the study and analysis that were conflicted to the reality of plant / 7, he also determined features and the available possibilities in the plant , and then determining and utilizing variety of applicable lean production tools to solve these problems or even restrict them. the tools that the researcher utilized included : the value stream mapping , the production leveling, means of quality at the source and visual control, taking procedures eliminating or reduce the number or the times of activities that add no value, in addition to presenting recommendations within the framework of the approach lean production, which represented in execution of elements of Total Productive maintenance , long - range relationships with suppliers, and more others.The most prominent finding represented large in attaining plentifulnesses in costs and labor time , reducing the lead time as much as ( 1.5) day and draw value stream mapping, reducing the quantity of inventory (work in process ) in the departments of sewing and pulling , in addition to the at tamed material and non - material benefits.The conclusions of the study proved that applying these tools and taking the recommendations in consideration within the framework of the approach of lean production have their high capability in reducing the costs and the quantities of stocks and the same time increasing the flexibility, quality and the pace of response and to achieve customer satisfaction, as well as employees and thus set the plant on the path of the enhancing competitive advantages in (cost, quality, delivery, variety) therefore, the researcher recommends utilizing these tools and making use of the recommendations proposed
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: ادارة اعمال
السنة: 2012
الموضوع العام: الادارة والاقتصاد
اسم المشرف: صباح مجيد سعيد النجار
اسم المؤلف: معتصم علي لفتة الاسدي

المقارنة بين طرائق تقدير النموذج الرياضي لسلسلة الحمض النووي DNA مع تطبيق عملي Comparison Among Mathematical’s Model Estimator Methods For Sequences Nucleic Acid DNA With Application

المستخلص: ان الهدف من هذا البحث هو تحديد افضل نموذج رياضي احتمالي لسلاسل الحمض النووي الـ(DNA)، لغرض ايجاد (تقدير) تكرارات الجين لعينة سكانية تم استعمال ثلاث طرائق هي : الامكان الاعظم (Maximum Likelihood Method)، وطريقة العد (A count Method)، وطريقة برنشتاين (Berni | Aim of a research is to limit a better Mathematical model for Nucleic Acid (DNA) of evaluation of gene repetitions, for population sample then using of three methods of maximum likelihood and a count method, and Bernstien method.Evaluation of repetition considers so important to know how to distribute phenotype and genotype in order to know a distribution of phenotypes that show an effect of vary differences at this distribution to limit distribution function of these styles. Although dynamic programming principle is one of modern ones in condign of genetic sequences, thus the principle of condign ? - Globine sequence in human blood, so ? - Globine in Rats’ blood and mice blood. What are mentioned aims to compare between them by using genetic Algorithms and Global Alignment and local alignment to know a similarity and difference between these sequence which considers a good advance of analysing of coding and mutation, printing hold and visual Basic in order to write a special program with Algorithm of a global alignment to a chive this research.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: بحوث العمليات
السنة: 2006
الموضوع العام: الادارة والاقتصاد
اسم المشرف: فاتن فاروق صالح البدري
اسم المؤلف: مظهر خالد عبد الحميد الجبوري

مداخل تقييم الاصول في ظل تعدد المفاهيم المحاسبية وانعكاساتها على جودة الابلاغ المالي في البيئة العراقية

المستخلص: يؤثر تبني مفاهيم محاسبية Accounting Concepts محددة في عملية الاشتقاق المنطقي للمبادئ المحاسبية ومن ثم صياغة المعايير المحاسبية واجراءات التطبيق والممارسة العملية , التي تنعكس بدورها في تحديد شكل ومضمون الابلاغ الماليFinancial Reporting للوحدات الاقتصادية | The concepts of accounting describes the nature of accounting entities that operate in an economy characterized by private ownership, and affect the adoption of the concepts of specific accounting in the process of logical accounting principles derivation and formulate accounting standards and procedures for application and practice, which is reflected in turn determine the form and content of financial reporting.In the context of the above research aims to determine the relationship between the objectives of financial reporting and the multiplicity of concepts of accounting on the one hand, and between multiple concepts of accounting and valuation assets approaches on the other hand, it is then presented and discussed approaches adopted in the valuation of assets and the statement of its reflects on the quality of financial reporting, and finally define the objectives and concepts of accounting adopted in the Iraqi environment and the statement of its relationship with valuation assets approaches and its reflects on the quality of financial reporting. The research has conclude the need to reconsider the objectives of Iraq's economic entities financial reporting In light of the emerging environmental developments, including economic developments and the consequent re - look at some of the accounting concepts relevant to valuation assets approaches approved under the application of the unified accounting system and flexibility in the application of local accounting rules and standards
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
الدرجة: ماجستير
الموضوع الدقيق: المحاسبة
السنة: 2013
الموضوع العام: الادارة والاقتصاد
اسم المشرف: بشرى فاضل خضير الطائي
اسم المؤلف: مصطفى يونس حميد المثنو

ادارة الجهل التنظيمي وعلاقتها بتعزيز الابداع المنظمي : بحث تحليلي في شركة الفارس العامة Organizational Ignorance Management And Their Relationship To Promotion of Organizational Innovation

المستخلص: تهدف الدراسة الى الوقوف على واقع عمل شركة الفارس العامة في مجال ادارة الجهل التنظيمي ودورها في تعزيز الابداع المنظمي واثارة اهتمام القيادات العليا فيها لاهمية متغيرات الدراسة , فضلا عن تشخيص وتفسير طبيعة علاقات الارتباط والتاثير بين المتغير المستقل (ادارة | The study aims at standing at the work reality of Al - Fares Company General in the domain of the management of organizational ignorance and its role in promoting the organizational Innovation and arousing the interest of top leaderships in it due to the importance of the study variables, as well as diagnosing and explaining the nature of correlations and the effect between the independent variable (the management of organizational ignorance) with its four dimensions (complexity, uncertainty, ambiguity, vagueness) and the reliable variable (promoting the organizational Innovation) with its five dimensions (organizational support, organization culture, leadership pattern, supportive environment, possessing necessary resources). The study stemmed from a problem expressed by two dimensions; the first one is cognitive represented by the scarcity of studies related to the topic of the management of organizational ignorance being one of the variables characterized with modernity and need search and study to reveal its variables, in addition to the contradictions posed around the term the promotion of organizational Innovation. As to the second dimension represented by a number of applicable questions related to the study site, the most prominent of which are (what are the states of organizational ignorance in the searched company and how to manage it to promote the Innovation in it? Does the searched company really apply the management of organizational ignorance?). Based on the study problem and in order to explain the relation between the study main and sub variables, two hypotheses were coined from which (10) sub - hypotheses were derived. The questionnaire form as a main instrument to collect the data and information related to the study was relied on, for it was prepared basing on a number of ready measures using Likert quintuple grader, was subjected to validity and reliability tests, and distributed to a sample of (129) in charge person at the level of top leaderships in Al - Fares Company General, specifically to the ones with the position of (Chairman, general director, asst general director, authorized director, asst authorized director, factory director, department director, section director), as well as field visits, personal interviews program and some documents and records related to the searched company. To analyze the responses and test the study hypotheses, the researcher used a number of statistical means like the mean, the standard deviation, difference coefficient, Pearson correlation coefficients, definition coefficient, marginal tendency, the two tests (F,T) and simple linear regression relying on ready statistical programs (SPSS Ver 12) and (Excel 2007). In the light of the obtained results, the study arrived at a collection of conclusions, the most prominent of which were : there is an attitude toward managing the organizational ignorance in Al - Fares Company General the research population, and this attitude was due to the interest of this company in managing (complexity, uncertainty, ambiguity and vagueness),as well as the existence of an interdependence and integration among the dimensions of the organizational ignorance management and the promotion of organizational innovation which role was effectively reflected if used collectively or individually. Also, the higher management of the researched company was able to use the dimensions of the organizational ignorance management collectively in producing the impact on the promotion of organizational innovation of it more than its use in impact individually. Based on the research findings, a collection of recommendations were laid the most important of which were : the necessity for the company to adopt a comprehensive framework for the process of organizational ignorance management with all its dimensions, work at circulating the culture of ignorance management in the company, provide a more suitable, encouraging and supporting environment recognizes the significance of ignorance management in promoting innovation opportunities, lay plans and programs that work at activating the dimensions of the process of organizational ignorance management at the company level, its departments, factories and units.
الصفحات الاولى:
الكلمات الدلالية:
  • ادارة الجهل التنظيمي
  • تعزيز الابداع المنظمي
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: ادارة صناعية
السنة: 2016
الموضوع العام: الادارة والاقتصاد
اسم المشرف: شفاء محمد علي العزاوي
اسم المؤلف: مصطفى مؤيد احمد الفلاحي

تصميم نظام مقترح لتقييم الاداء الاستراتيجي باعتماد بطاقة الاداء المتوازن وعلى وفق معايير AACSB Design of A Proposed System For Assessing Strategic Performance By Adopting The Balanced Scorecard According To The Aacsb Standards

المستخلص: تتمثل مشكلة نظم تقييم الاداء في الجامعات والكليات العراقية بصورة عامة وكلية الادارة والاقتصاد بصورة خاصة في عدم اعتمادها على معايير عالمية او دولية في التقييم. لذلك تم تقديم هذا البحث والذي يهدف الى تصميم نظام لتقييم اداء كلية الادارة والاقتصاد باعتماد | The problem with assessing performance in Iraqi universities and colleges in general and the college of Administration and Economy, in particular, is the lack of dependence on a global or international standards in the assessment. So this research was presented, which aims to design a system for assessing performance of Administration and Economics College by adoption of the Balanced Scorecard and according to (Association to Advance Collegiate Schools of Business) (AACSB) standard.Research methodology based on case study and applied study, as were the data on the status of the application (AACSB) standards is collected from Administration and Economics College / Baghdad University, and design assessment system by adoption of the Balanced Scorecard through the distribution of (AACSB) standards on dimensions of the card and determine the weights for each dimension and apply it in the college. Questionnaire was used to determine the relative importance which distributed to (30) individuals divided into (3) assistants Dean (7) heads of department (10) managers Unit and Division and (10) teaching staff holds the title of professor Dr. Checklists has been used as a primary tool in the research , that has been prepared according to (AACSB) International standards to obtain the necessary primary data, and this required an interviews with faculty members and members of the accreditation Committee, as well as field homeliness researcher at the college to obtain the necessary including data.Number of statistical methods was used in the research, including frequencies, weighted mean and the percentage, in order to get the results, which pointed to achieve (curriculum content) standard and (the educational level of the program) standard highest proportion of application and documentation has been reached (100%), and (executive education) standard less proportion of application and documentation which reached (0%). Results of the implementation of the proposed system showed that college achieved the highest level of performance in (customer) perspective by (76.8%) , And it's performance from (educational process) perspective was proper,it has achieved (71.5%), But its performance from (organizational direction and strategy) ,(financial performance) and (learning and growth) perspectives did not reach the required level which achieved performance level by (61.6%, 62.2%, 68.6%), respectively, so that the college achieved the level of performance in general by (69.02%).
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: ادارة اعمال
السنة: 2016
الموضوع العام: الادارة والاقتصاد
اسم المشرف: سناء عبد الرحيم سعيد العبادي
اسم المؤلف: مصطفى مهند محمد علي

نظرية التوزيع في فكر السيد الشهيد محمد باقر الصدر : دراسة مقارنة بين المذهب الاقتصادي الاسلامي والمذاهب الوضعية

المستخلص: The Problem of Distribution Is Very Current And Important. This Importance Has Come From The Huge Suffer of The Poor People In The Rich And Poor Countries In The Same Manner.This Study Dealt With The Intellectual Contribution of The Martyr Mohammed Baakir Al - Sadr With This Problem Depending On The Islamic Values That Basically Deffered From Capitalism And Socialism In Their Way of Looking At The Same Problem.The Main As Sumption of This Study Was That Islam Has The Most Complete And Intergrated Theory of Distribution That Gives The Efficient Solutions To The Human Societies That Suffers From Starvation Inflation And Unequity, And Discovering This Theory.This Comparative Study Has Been Devided Into Four Chapters.The First Chapter Discussed The Overall Way of Looking At Distribution Concept And Its Problem Under Taken By Capitalism, Socialism And Islam.The Second Chapter Analyzed Distribution At The Stage of Pre - Production.The Third Chapter Described Functional Distribution,I.E The Stage of Post - Production.And the Fourth Chapter Dealt With The Economic Policies Role In Redistribution of Income Stage I.E Personal Income.Finally ,The Main Conclusions of This Study Are Summarized.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: الاقتصاد
السنة: 2008
الموضوع العام: الادارة والاقتصاد
اسم المشرف: مؤيد صالح عبد القادر الشيخ
اسم المؤلف: مصطفى عبد الحسن فرحان الشاعلي

تحليل العوامل المؤثرة في سلوك المستهلك ازاء ممارسات الخداع التسويقي : بحث تحليلي في عينة من اسواق بغداد التجارية Analysis of The Influencing Factors On The Consumer Behavior Over The Deception Practices of Marketing Analytical Research In A Sample of Baghdad Commercial Markets

المستخلص: يربط البحث الحالي بين متغيرين اساسيين ذات اهمية كبيرة في المجال التسويقي، الا وهما ( الخداع التسويقي والسلوك الشرائي للمستهلك )، ويسعى البحث الى الوقوف على تاثير الخداع التسويقي في السلوك الشرائي للمستهلك في عينة من اسواق بغداد التجارية، وتمثلت مشك | current research Linking between two variables key sectors with great importance in the field of marketing , namely ( a deception and consumer behavior), and research seeks to identify the impact of marketing deception in the purchasing behavior of the consumer in a sample of Baghdad commercial markets , and the research problem was represented by arange of questions about the nature of the relationship and influence between the independent variable (marketing deception) and the dependent variable (consumer behavior), and two fundamental research hypotheses have been emerged, including four sub - hypotheses each of them subjected to statistical tests..The research was done on a random sample of 289 consumers in seven marketing complexes , and the questionnaire tool was the main key in the collection of data and information, and for their analysis of the data used several statistical methods such as mean and standard deviation and simple correlation coefficient and simple linear regression equation and (T) test and (F) test. And The most significant findings of the research is a lack of correlation and impact between research variables , and the research found a set of conclusions, the most important of that the marketing deception practices are from ancient origins and practiced from old time, and most of the countries developed legislation and laws that limit these practices and that protects consumer safety and their rights to access to safe products, and that there are significant moral effect of deception in the distribution on the purchasing of consumer behavior..The main recommendations was the official authorities address the legal legislation that protects the consumer and work to develop them in order to limit or reduce the phenomenon of marketing deception and preserve the safety of consumers, and draw attention to the same culture Limited class and try to spread the culture of use of the products and how to make sure about the safety of products they consume, and as well as urged scholars and researchers further studies and research related to the phenomenon of deception and taking other practices about marketing deception
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: ادارة اعمال
السنة: 2016
الموضوع العام: الادارة والاقتصاد
اسم المشرف: احمد نزار جميل
اسم المؤلف: مصطفى رعد صالح الحمداني

المعرفة الضمنية للمدققين وانعكاسها على فاعلية اداء بعض مكاتب المفتشين العامين

المستخلص: يهدف هذا البحث الى معرفة مدى انعكاس المعرفة الضمنية بابعادها (الخبرة، المهارة، الحدس، القدرة على التفكير) على الاداء المنظمي لمكاتب المفتشين العموميين بابعادها (محور العمليات الداخلية، محور النمو والتعلم، محور التركيز على المتعاملين ) وقياس وتحليل ونوع ال
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: تقويم الاداء
السنة: 2016
الموضوع العام: الادارة والاقتصاد
اسم المشرف: صلاح الدين عواد كريم الكبيسي
اسم المؤلف: مصطفى خضير حسين

استخدام تقنيات ادارة الكلفة في ترشيد قرارات التسعير : دراسة تطبيقية في الشركة العامة للصناعات الكهربائية معمل تموز

الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
الدرجة: ماجستير
الموضوع الدقيق: المحاسبة
السنة: 2004
الموضوع العام: الادارة والاقتصاد
اسم المشرف: فائز نعيم يوسف
اسم المؤلف: مشتاق كامل فرج

طرائق لتقدير معالم نماذج عمليات ليفي وتوظيفها في اسعار عوائد اسهم مصرفي الشمال والمتحد Methods of Estimating Model Parameters Le'Vy Processes And Emoloyment In Returns Stock Prices North Bank And United

المستخلص: تعد سوق الاوراق المالية الهدف المنشود للمستثمرين الذين يرغبون في التخصيص الكفء للموارد المالية المتاحة لديهم الامر الذي يتطلب توفر قدر من البيانات والمعلومات المالية الصحيحة المتعلقة بالشركات التي تتداول ادواتها في السوق حتى يتمكن هؤلاء من ترشيد قراراتهم | The stock Exchange is the target for investors who are interested in the efficient allocation of financial resources available to them , which would require a lot of data on companies that are trading their tools on the market so they can rationalize their decisions and make profits unusal in light of market efficient proper financial in formation.However because there are fluctuations in returns stock prices resulting from low and high stock returns prices at the Iraq stock Exchange solve this problem by using stochastic processes models,One of the models le'vy. Relying on the so - called Brownian subordinate as it has been relying on the so - called Normal Inverse Gaussian (NIG).the research aims as the estimate that the parameters of his model using two methods (MME,MLE) and then employ those estimate of the parameters in the study of stock returns and evaluate asset pricing for both the united Bank and Bank of North which their data were taken from the Iraq stock Exchange. As well as the use of simulation method for the purpose of simulating the practical side with a different presumed cases.Has been reached the practical side, which showed the results to a preference MLE on MME based on the standard of comparison the average square error (MSE).As for the side of the simulation it has shown favorable results also MLE on MME. As well as the simulation results indicated that the increase in the value of kurtosis and decreasing the value of skewnsses in NIG model it may cause a decrease in large volatility especially when increasing valumes of samples while side applied found that the yield rate of the stock of the Bank United is higher than the rate of returns for the North Bank as well asthe United owning less coefficient c.v compared with the North Bank and both estimater (MME,MLE).therefore the United Bank is the best investment of the Northa Bank in addition , the North Bank was less efficient than the United Bank for, leading this speech to preference of investors to invest with united Bank and its superiority on the North Bank.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: الاحصاء
السنة: 2016
الموضوع العام: الادارة والاقتصاد
اسم المشرف: مناف يوسف حمود
اسم المؤلف: مريم جمعة موسى

امكانية تطبيق المعيار المحاسبي الدولي 33 عن ربحية السهم الواحد لتعزيز جودة الابلاغ المالي في بعض الشركات المساهمة العراقية The Possibility of Application of IAS 33 For Earnings Per Share To Strengthen Financial Reporting Quality In Some of Iraqi Listed Corporations In ISX

المستخلص: يهدف هذا البحث دراسة حالة الشركات المساهمة العراقية المدرجة في سوق العراق للاوراق المالية من حيث الالتزام بمتطلبات معيار المحاسبة الدولي 33 "ربحية السهم الواحد" وتتركز مشكلة البحث الرئيسة في بيان مدى التزام تلك الشركات بمتطلبات المعيار الدولي 33 والذي قد | This research deals with the case of the Iraqi joint - stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Altars' concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange companies effect, have shown results Find that those companies do not disclose earnings per share only two out of sixteen companies, which represent the research sample in addition to not Obligate the requirements of International Accounting Standard 33 "Earnings per share", and based upon suggested researchers apply the international standard 33 through the introduction of base Iraqi accounting be similar to the international standard, including 33 Iraqi companies listed in Iraq Stock Exchange companies do not apply international standards, or that is the introduction of a clause in both rules Mahspitan sixth and tenth and the newly created item within the scope of IAS 33
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: مروة رعد ابراهيم

تحليل تكاليف الجودة بالاعتماد على اعادة هندسة العمليات لاكتساب الميزة التنافسية

المستخلص: تشهد بيئة الاعمال الحالية تطورات هائلة نتيجة عولمة الاسواق والانفتاح الاقتصادي والتكنلوجي ما نتج عن تلك التطورات ارتفاع حدة المنافسة بين الوحدات الاقتصادية وبالنتيجة ارتفاع تكاليف منتجاتها وانخفاض خصائصها الوظيفية كونها لا تاخذ بنظر الاعتبار الاستجابة لمت | Witness the current business environment tremendous developments as a result of the globalization of markets and economic openness and technological What resulted from these developments heightened competition between economic units and as a result higher product and lower functional characteristics costs because they do not take into account the response to the requirements of customers, which kept her from searching for scientific methods to help them cope with the changes and improve its competitive position. Find the fundamental problem in Wasit State Company for Textile Industries has focused a significant rise in the percentage of damage to the product sweaters and up to 37%, so the company needs to radical and comprehensive change in the production processes and redesigned based on an analysis of the cost of quality and use as a guide or manual to guide the re - engineering team operations for the content of the indicators of the strengths and weaknesses in the production process as a whole. Thus, the research aims to use the statement of the importance of quality and costs of re - engineering processes to improve the competitive situation of economic units, as well as to identify the possibility of re - engineering processes in Wasit State Company for Textile Industries IT application. Search is based on the fundamental premise that the use of quality cost analysis based on re - engineering IT operations helps Wasit State Company for Textile Industries to reduce the percentage of damage to the product sweaters dramatically. The research found a set of conclusions was that the most important process re - engineering is the concept of radical change of economic units that you can not move to the current business environment, which is characterized by intense competition has been shown that the use of re - engineering IT operations in the company's research sample contributes to the reduction of quality costs by very large by working on production lines replaced Bmka?n modern fully automated.The most important recommendations reached by the research is the need to do a review of reinterpretations reality public company to make them able to act in accordance with market mechanisms and competition.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
الدرجة: ماجستير
الموضوع الدقيق: المحاسبة
السنة: 2014
الموضوع العام: الادارة والاقتصاد
اسم المشرف: حنان صحبت عبد الله
اسم المؤلف: مروة حسين علوان

العلاقة المتبادلة بين التغيير والثقافة التنظيمية وتاثيرها في ابعاد الهيكل التنظيمي The Relationship Between Change And Organizational Culture And It Impact On Organizational Structure Dimensions

المستخلص: يتناول البحث الحالي "العلاقة المتبادلة بين التغيير التنظيمي والثقافة التنظيمية وتاثيرها في ابعاد الهيكل التنظيمي", ويسعى الى تحقيق مجموعة من الاهداف اهمها قياس العلاقة بين التغيير التنظيمي والثقافة التنظيمية ومعرفة تاثير هذه العلاقة في ابعاد الهيكل التنظي | The current research Examines "The relationship between organizational change and organizational culture and its impact on the organizational structure dimensions", The research problem is the changes that have occurred after 2003 and yet on The interactive relationship between organizational change and organizational culture and its impact on the organizational structure dimensions for the Iraqi Ministry of Science and Technology. This research aims to achieve a set of goals, the most important measurement of the relationship between organizational change and organizational culture and know the impact this relationship in the organizational structure dimensions of the Iraqi Ministry of Science and Technology. And It was drafted Six main hypotheses : The first is the existence of a correlation significant differences between organizational change and organizational culture, Second there is a significant correlation between the organizational change, organizational structure, The third is the existence of a correlation significant differences between organizational culture and organizational structure, The fourth is that there is a significant moral effect to Organizational change in the organizational structure, Fifth hypothesis is there is a significant moral effect on Organizational culture in the organizational structure dimension, Sixth There is a significant moral effect for The relationship between organizational change and organizational culture in the organizational structure dimensions, In addition to the sub hypothesis associated with these Key hypothesis. In order to Achieve these hypotheses tests Use the integral approach combines historical method and curriculum descriptive and analytical, It has been applied to a sample of the general managers and managers of the centers and departments and division in the Iraqi Ministry of Science and Technology, The number of the sample (72) individuals have been distributed form questionnaire about their views on the subject of research, It was the completion of all data through field visits and Personal interviews and some official documents, It has been using a number of statistical methods for data processing, including : Percentages ,Duplicates, Arithmetic mean, And standard deviations, Split half, Cronbach Alpha coefficient, In addition to simple linear correlation coefficient, T test, simple linear regression And multiple linear regression. It was reached a set of conclusions The most important There is a positive correlation Between Organizational change and organizational culture, and their influence appears only on the dimensions (formal, central), This shows that the organizational structure of the Ministry suffers from inertia, As it is not accompanied organizational change programs. Moreover, the researcher recommended strengthening the operations of organizational change in the ministry through the development of organizational culture by making it more flexible, which helps to stimulate the organizational structure of the various changes in the ministry
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: ادارة عامة
السنة: 2016
الموضوع العام: الادارة والاقتصاد
اسم المشرف: علي حسون فندي الطائي عبد المنعم كاظم حمادي
اسم المؤلف: مروة جعفر صادق

تاثير اعادة هندسة العمليات الادارية في المواطنة التنظيمية : بحث تطبيقي في الشركة العامة للصناعات الالكترونية The Effect of Managerial Process Reengineering On Organizational Citizenship Applied Research On Electronic Industries Company

المستخلص: يهدف هذا البحث الى التعرف على واقع متغيري البحث في المنظمة المبحوثة والتعرف على علاقة الارتباط والتاثير بين ( اعادة هندسة العمليات الادارية وسلوك المواطنة التنظيمية), وطبق البحث في شركة الصناعات الالكترونية وشمل عينة من المدراء والموظفين من كافة المستويات | The research aims to know the reality of a two examined variables at the organization studied identifying the relationship between managerial processes reengineering and organizational citizenship behavior. The research applied on the Electronic Manufacturing Company encompassing a sample of managers and employees consisted of (100) individuals. A questionnaire is the main instrument for data gathering, which has been included (45) questions as well as personal interviews to support the questionnaire's questions and to achieve greater realism for collecting information.Answers were analyzed to reach the final results through the use of a number of statistical methods via the statistical package (SPSS). The research has sought to test main hypotheses with the minor ones regarding correlation and regression relationships for answering questions that express the research problem, especially the basic question related with whether if there is some effect of managerial processes reengineering on the organizational citizenship behavior in the company studied?The research reached into some conclusions, the most important one is that there is a significant correlation and impact relationships between managerial processes reengineering and organizational citizenship behavior in the organization studied. Many commendations has also been reached, the most important ones are the notably increased reliance upon information technology for its vital role in minimizing lost time for operations through the provision of an electronic database that employees rely on their need to catch up with developments and stimulates them to do business more quickly and easily. Moreover, there is a need to develop educational courses and seminars for notifying employees about the importance of volunteerism and its benefits in addition to promote these behaviors through regulations and instructions necessary to reward the spontaneity and voluntarism efforts through various policies and human resources programs
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: ادارة صناعية
السنة: 2016
الموضوع العام: الادارة والاقتصاد
اسم المشرف: شفاء محمد علي العزاوي
اسم المؤلف: مروة بدر زيا يوسف

توظيف منهج التكاليف على اساس الانشطة الموجهة بالوقت لتسعير الخدمات في القطاع الفندقي Employing The Cost Method Based On Time - Directed Activities For Pricing Hotel Sector Services

المستخلص: نتيجة التزايد الملحوظ في اعداد الفنادق التي تعمل في مجال السياحة والمنافسة الحادة, كان لابد من وجود اسلوب كلفوي حديث يتمكن ليس من احتساب تكلفة كل خدمة على حده ومدى ربحيتها فقط , بل كذلك يجب ان يكون قادرا على تحديد تكلفة كل زبون بحد ذاته ومدى ربحيته, وفي | Due to the noticeable increase in the numbers of the hotels working in the tourism sector and the vicious competence, it was necessary to find a modern costipng method capable of calculating the cost of each service alone and its profitability. And under the problems and deficiency of the traditional costing method in performing the demanded tasks, most of the studies, researches and the financial economic units sought to adopt Activity Basic Cost, but this method suffered from some issues that occurred in application, especially that related to the instant updating. Therefore, it was necessary to find a new way that includes all the strengths of the Activity Basic Cost (ABC) and overcomes all its flaws and weaknesses. The result of this quest was Time Driving Activity Basic Cost (TDABC).The researcher sought through the study to find the possibility of applying the TDABC to the activities of Zamzam tourism group by a model based on the time driving cost equations.Based on that, the researcher was able to contain the complexity of the various processes with the ability of processing any change that could occur suddenly with the ability of deciding the cost of each customer and his profitability. Also, the study was able to perform an instant update rather than the periodical one, and helping the management with determining the points where the cost is quite high and controlling it through finding the most effective factor on the cost increase and reducing it. The research reached the fact that applying TDABC method in the hotel sector is crucial which would support the efforts made for decreasing the cost in addition to the possibility of increasing the performance level of the managerial decisions. The researcher recommended that the service sector working economic units' awareness of the way to apply this method should be increased since it succeeded in overcoming the negative points found in ABC in determining the exact time of each activity. He also, recommended that the importance and characteristics of using TDABC method by hotels should be revealed through presenting the studies that can reveal the financial and administrative effect on the hotels.
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: نصيف جاسم محمد علي الجبوري
اسم المؤلف: مرتضى ابراهيم مكي التميمي

مقارنة بعض خوارزميات التحليل العنقودي في تنقيب البيانات (Data Mining) مع واقع تطبيقي A Comparing To Some of The Algorithms Cluster Analysis In Data Mining With Application

المستخلص: ان التقدم العلمي المتسارع والانتشار الواسع للمعلوماتية ادى الى الاستعمال الالكتروني لمختلف المعلومات والتي اصبحت تتراكم بشكل هائل في قواعد بيانات كبيرة, وهنا تكمن اهمية البحث في محاولة تنضيج وتبويب هذا الكم الهائل من البيانات في قواعد معلومات تؤدي الغرض ا | Scientific progress is rapid and widespread Informatics web mail to various information which became accumulate dramatically, leading to try to find how tend to tab and this huge amount of data bases for information leading to the desired purpose. Work the term data mining (DM) is appropriate in this area and because of this importance of this research was to try to use data mining algorithms with the search in the accompanying circumstances. And a summary of research supports access to information and knowledge discovery through the use of techniques for data mining (DM) and also touched on the stages of exploration process of data passing through the stage of data processing and even the testing phase (F_test) to measure the case of variation or variation in the data when you reach a level of fitness (Optional). The results of the tests can be observed when changing the sample size (n) as well as the size of clusters (k) , and this leads to variation in the laboratory value (F) and in each case and her envelope. Cluster analysis of the data has spawned tests , The algorithm (K - Means) is the best , Comparing with (Single Linkage) and (Complete Linkage) algorithms A position to achieve the research hypotheses under the values shown in the tables , through calculable scale test (F_test) as well as the scale (MSE) , according to the results of experiments testing of samples sizes (n) and the size of the clusters (k) applied to the variables (v) Search.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: الاحصاء
السنة: 2015
الموضوع العام: الادارة والاقتصاد
اسم المشرف: قتيبة نبيل نايف القزاز
اسم المؤلف: محي الدين خلف ايوب

البرامج التدريبية ودورها في تحقيق متطلبات وثيقة استراتيجية الاصلاح الاداري : دراسة تحليلية لعينة من البرامج التدريبية لديوان الرقابة المالية الاتحادي Training Programs And Their Role In Achieving Administrative Reform Strategy Document Requirements : Analytical Study of A Sample of Training Programs For The Federal Office of Financial Supervision

المستخلص: يهدف البحث الى تسليط الضوء على دور البرامج التدريبية في تحقيق وثيقة استراتيجية الاصلاح الاداري لعينة من البرامج التدريبية المقامة من قبل ديوان الرقابة المالية الاتحادي، في الوقت الذي تسعى فيه الادارات الحكومية لمواجهة التحديات في مجال محاربة الفساد الادا | This research aims to shed light on the between the training programs and their role in the administrative reform strategy in the sample held by the Office of denominational control federal training programs, at a time when government departments seek to meet the challenges in the fight against financial and administrative corruption, and in order to achieve this has been adopted Find the number of research approaches sober, represented in the basis of the analytical approach to test relations research and its variables, and launched search of a problem is expressed in a number of intellectual and practical questions in order to clarify the intellectual connotations of the variables under study and of the effectiveness of training programs, administrative reform strategy, being one of the modern subjects on Arab environment General and the Iraqi special environment.Find two assumptions major first for the relationship of the link has been included, and the second for effect relationship between research variables, has represented the research sample (105) employees in the training and support departments have department at the Federal Office of Financial Supervision, it has been used questionnaire as a key tool for this purpose, in addition to the use of the checklist for the purpose of measuring training programs impact on a sample of employees of other ministries (the Ministry of transport, the Ministry of Electricity) totaling (33) who have received training in the Court, as well as interviews with some of the departments for the purpose of collecting some information pertaining to the research variables ,it has been using a number of appropriate statistical methods to analyze data and test hypotheses, such as arithmetic mean, standard deviation, coefficient of variation, etc. in the final analysis, the results showed the health of most of the hypotheses and the most important of the existence of a correlation significant positive significant between research variables, and depending on the formulation of a number of conclusions which it is based researcher in the development of a number of recommendations to the Organization surveyed, with writing Conclusion It included several proposals for future studies later.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: تقويم الاداء
السنة: 2016
الموضوع العام: الادارة والاقتصاد
اسم المشرف: عبد الناصر علك حافظ
اسم المؤلف: محمود عبد الوهاب حسن العبدلي

تاثير ابعاد القيادة التحويلية في تطبيق ادارة الجودة الشاملة : بحث تطبيقي في الشركة العامة لمنتوجات الالبان The Impact of Transformational Leadership Attributes In Applying The Total Quality Management Applied Research In The General Company For Dairy Products

المستخلص: تناول البحث موضوع تاثير ابعاد القيادة التحويلية في تطبيق ادارة الجودة الشاملة, وقد اختبر البحث في الشركة العامة لمنتوجات الالبان باعتبارها من الشركات الحيوية والمهمة في القطاع الصناعي وتقدم منتجات مهمة للمستهلك العراقي, وقد طبق البحث على عينة مكونة من (10 | The age in which we live witnesses a dramatic changes in most fields of life, the scientific and technological progress and the phenomenon of globalization share the increasing recognition of change and development requirements in the present and the future and keep up with all the developments of civilization, which requires that managers and workers empowered so that they can adapt and interact positively with the circumstances surrounding and this leads the managers and workers to be on a high degree of creativity. The research aims to determine the effect of transformational leadership attributes in the application of total quality management, which applied in the General Company for Dairy Products, it is one of the vital companies that provide an important products to the Iraqi consumer. The Transformational Leadership considers one of the factors affecting the success and permanence since the ability of organizations to cope with environmental change and continue with it depend highly on the ability of its management to adopt appropriate leadership style that achieves high levels of performance. The researcher adopted a descriptive analytical method in the analysis of the research problem, the research included two main hypothesis which are subdivided in to twelve sub - hypothesis subjected to the tests of research, a sample of (100) director has been selected distributed in the upper, middle and executive levels in the mentioned company , the researcher used the way the questionnaire as a tool head for collection data and information as well as structured visits and interviews conducted during the application period in the company. And for the statistical treatment of the research data a lot of statistical methods used including (correlation coefficient, calculation mean, standard deviation, the Spearman rank correlation, simple linear regression model, multiple linear regression model, the global analysis(. The research reached to a set of conclusions and recommendations, among the conclusions there is a strong correlation between transformational leadership attributes and principles of total quality management relationship, with the exception of the principle of participation of individuals working, in addition to that administrative leadership featured with a medium level of transformational leadership attributes and the commitment of the company management to support and implement the Total Quality Management , as for the main recommendations, they are : to raise the level of participation of individuals working in the company through their involvement in the administrative process and show interest in their ideas and opinions, which will impact on their performance, and the management of the company must pay attention to apply empowerment as a modern management strategy seeks to encourage transformational leaderships and their workers for the need to abandon traditional methods and systems for the management to be able to have access to continuous improvement in the services provided, and therefore the impact on the achievement of creativity.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: ادارة صناعية
السنة: 2015
الموضوع العام: الادارة والاقتصاد
اسم المشرف: عفاف حسن هادي الساعاتي
اسم المؤلف: محمود عايد حسن المساري

تطور الانفاق الاستهلاكي الحكومي وانعكاسه على هيكل الحساب الجاري في العراق للمدة (1990 - 2014) The Evolution of Consumer Spending The Government And Its Reflection On The Current Account Structure In Iraq For The Period (1990 - 2014)

المستخلص: لتجنب الاثار السلبية الناجمة عن ضعف مرونة الجهاز الانتاجي في الاستجابة للزيادة الحاصلة في الانفاق الاستهلاكي الحكومي قد يتم التوجه نحو الاستيرادات لسد الزيادة في الطلب المحلي الناجمة عن زيادة الانفاق الاستهلاكي الحكومي، وبما ان الاقتصاد العراقي اقتصاد ريع | To avoid the negative effects due to inflexibility of the domestic production in response to the increase in government consumption expenditure leads to more imports to meet the increase in domestic demand resulting from the increase in government consumption expenditure. Since the Iraqi economy, yield economy unilateral depends on oil revenues to finance spending, and the fact government consumer spending is a progressive high flexibility to increase in overall revenues, while being a regressive low flexibility in the event of reduced public revenues, and therefore lead to a deficit in the current account position. And that deficit caused by two imbalances, the imbalance of the government spending structure in favor of consumer spending and the imbalance of the current account structure, as the export of a single commodity is oil from which to finance the spending offset by a wide range of imports that are brought a large portion of this spending to it. Therefore the research aims to determine the impact of government consumer spending in the current account structure in light of increased government spending, through analysis the reality of government consumer spending and the current account structure in Iraq, and measure and analysis the impact of government consumer spending on the current account structure during the study period (1990 - 2014), has been using Autoregressive Distributed Lag Model(ARDL), because of this form of advantages is the suitability for small samples and stationary data in the first - difference or the level or a combination of the two, The researcher has been found that the increase in the state of consumer spending, one of the main reasons to increase the current account deficit, as the increase in government consumption expenditure at one unit(million D.I) has led to the increase of imports of goods and services at (0.58) unit(million D.I) in the short term and at (1.16) million D.I in the long term, as the increased government consumption expenditure (1%) lead to increase in the visible and invisible trade account deficit, which represents the main component of the current account structure to (0.25%) in the long term and thereby increase the current account deficit, as well as the effect of money supply (M1) and the budget deficit in a current account in the long term if the increase (1%) in the money supply (M1) or the budget deficit lead to increased current account deficit by (0.38%) and (0.73%) respectively, while lead increased the budget deficit (1%) in the short term to increase the current account deficit rate of (0.45%), and a relationship from the budget deficit to the current account deficit confirms agreement the twin deficits theory with the reality of the Iraqi economy, and disagreement theory equivalent Alrikarda.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: الاقتصاد
السنة: 2016
الموضوع العام: الادارة والاقتصاد
اسم المشرف: صلاح مهدي عباس البيرماني
اسم المؤلف: محمد نوري داود المشعل

تقييم واقع اداء ادارة الموارد البشرية وافاق تطويرها : دراسة ميدانية في مركز وزارة النفط Human Resources Management Real And Development Scopes

المستخلص: تهدف هذه الدراسة الى تشخيص واقع ادارة الموارد البشرية وافاق تطويرها في ديوان وزارة النفط والتي تعد من ابرز واهم الوزارات العراقية عبر مراحلها الاربعة ( التشخيص, والتوصيف, والتنفيذ, والتقييم ).وقد تحددت مشكلة الدراسة في عدد من التساؤلات اهمها : ما مستوى ف | This study aims at knowing the real human resources management and scopes development in Oil Ministry Center. Which are considered the most important Iraqi Governments (Diagnose, prescribe, implement and evaluate). The problem of the study is Limited to a number of questions : what is the effectiveness level of the human resoures management in Roles practice of operation and strategic in oil ministry center? How it implement of Human resoursce functions in oil ministry center ?In order to achieve the a bove - mention aim of the study and answer the questions of the problem, the study is applied to a sample of (105) persons Who are exectives mengers and employees, as well as human resources staffing, there are numbers (30) persons. Thus it become total study sample (135) persons. the questionnaire has been used as atool to collect the data and information, to analysis the responses, the researcher uses a number of statistical instrument : weighted coefficient, (X2) and (t) test, variation, regression, and path analysis. The statistcal instrument are applied on the computer by adopting (spss) and (Minitab) programs and Basic language. The study draws anumber of conclusimns, the must important of which are : there is significant relationship, as well as there is between main a valuable of study (Diagnos, prescribe impact for them on Implement and Diagnose in Human Resoures management evaluate, and the level of this impact will be increased when they act together, as well as implement a valuable in first order when impact in Human Resources management evaluation and the results of the empirical study confurm the importance of roles operation and strategic, and implement of Human Resources functions in management evaluation which requires the public sector organizations which try to evaluate of Human Resources management to adopt, diagnose of roles strategies & operation and implement of process at evaluate, and consider perscribe subjective criteria and objective criteria one of Human resources management evaluate out puts.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: ادارة عامة
السنة: 2005
الموضوع العام: الادارة والاقتصاد
اسم المشرف: جاسم محمد الذهبي
اسم المؤلف: محمد معتوق عبود الحسني

تقييم رضا المرضى عن الخدمة التمريضية : بحث مقارن Evaluation of Patient Satisfaction For Nursing Service / Comparative Research

المستخلص: يهدف البحث الى التعرف على مستوى الرضا المتحقق لدى عينة من المرضى الراقدين في المستشفيات المبحوثة ( الكندي التعليمي, بغداد التعليمي , واليرموك التعليمي ) , فضلا عن تسليط الضوء على الواقع الملموس لخدمة التمريض وعلى وجه الخصوص في المستشفيات التعليمية الحكوم | This study aims to identify the level of patients’ satisfaction among a sample of hospitalized patients in the targeted hospital (Al - Kindy Teaching Hospital, Baghdad Teaching Hospital, and Al - Yarmook Teaching Hospital). Moreover, this study highlights the reality of services for patients, especially in the targeted governmental teaching hospitals. The Patient Satisfaction with Nursing Care (PSNCS) has been measured in these hospitals through the revised scale by Tang et al, (2013).This scale includes four major domains; Health Information (5 items), Influencing Support (4 items), Decision Control (4 items), Specialized Technical Competence (7 items). The method of surveying patients’ opinions about the degree of their satisfaction with the nursing services offered in the targeted hospitals. The study scale has been tested for its reliability and validity. The researcher used the statistical measures of Factor Analysis, Mean, Standard Deviation, Kaiser - Meyer - Olkin) exploratory measure, Bartlett Test which measures the association relationships among variables. Moreover, the researcher used the Mann - Whitney test for individual differences among patients’ answers in the targeted hospitals in the Statistical Package for Social Science (SPSS) for Windows.The researcher concluded a set of conclusions, some of which were shared among the targeted hospitals. The most significant conclusions include although the nursing services are delivered in a high - quality professional manner, but the delivery of such services is somewhat delayed from predetermined times which gives the patients an impression of absence of attention with the patients and what they need of care throughout their hospitalization. Furthermore, the nursing staff do not care appropriately in engaging patients in the health care delivered for them, which generates the feeling of absence of interest of the nursing staff with the patients.The researcher suggested a set of recommendations including the necessity of quickening the delivering the nursing services in time in order to substantiate a good impression among patients relative to the extent of their value in the hospital. Additionally, it is vital to take more care of improving the nursing skills for nursing staff through engaging them in specialized courses in order to enhance their competences. Ultimately, it is necessary to quicken the delivery of the nursing services in the appropriate time in order to substantiate a good impression among patients relative to the extent of their value in the hospital.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: ادارة التمريض
السنة: 2016
الموضوع العام: الادارة والاقتصاد
اسم المشرف: نادية لطفي عبد الوهاب الجنابي
اسم المؤلف: محمد مخيلف حاوي التميمي

استعمال البرمجة الديناميكية العشوائية في تخطيط الانتاج مع تطبيق في شركة مصافي الوسط Using Random Dynamic Programming In Production Planning With Application In The Midland Refineries Company

المستخلص: يتضمن البحث بناء انموذج برمجة خطية,ويحل بواسطة البرمجة الديناميكية لايجاد قيم متغيرات القرار وقيمة دالة الهدف.وقد تم بناء الانموذج باستخدام بيانات ثلاثة مصافي في شركة مصافي الوسط وهي (مصفى الدورة ,مصفى السماوة ,ومصفى النجف),وباعتبار ان كميات الطلب على كل | This research deals with Building A probabilistic Linear programming model representing ,the operation of production in the Middle Refinery Company (Dura , Semawa , Najaif ) Considering the demand of product (Gasoline , Kerosene ,Gas Oil , Fuel Oil ).are random variables ,follows certain probability distribution , which are testing using Statistical programme (Easy fit), thes distribution are found to be Cauchy distribution ,Erlang distribution ,Pareto distribution ,Normal distribution ,and General Extreme value distribution. The Built programme is transformed in to deterministic one and then solved by using Dynamic Programming ( Backward procedure ) To find the Optimal values of Descion variables and Optimal value of Objective Function. All the results are explained in tables, we work on using Dynamic programming according to the Rule of Richard Bellman for Optimality ,which depend on sub divide the Big problem ,in to sub problem ther is an Optimal Solutions ,then thes Solutions are Optimize to reach the final Optimal Solution, The Show all results included a private thesis in a special tables
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: بحوث العمليات
السنة: 2012
الموضوع العام: الادارة والاقتصاد
اسم المشرف: خالد ضاري عباس الطائي
اسم المؤلف: محمد كاظم هواش
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