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

المستخلص: The relationship between oil price and exchange rate is important, especially in oil exporting countries. Because the fluctuations in oil price lead to instability of the revenue of oil exports, which leads to an improvement or decline in the net trade balance, as well as international reserves. In countries that adopted floating exchange rate regime, the improvement or decline in the net trade balance cause appreciation or depreciation in their currencies, while countries that depend fixed (or managed floating) exchange rate regime, the rise or fall in international reserves (as expected) lead to appreciation or depreciation in their currencies.This research discussed and analyzed the relationship between the oil prices and U.S. dollar exchange rate, as well as the relationship between the oil price and exchange rate in three oil - exporting countries (Algeria, Norway and Iraq), which adopts different exchange rate regimes. The unit root test, co - integration test, vector error correction model and Granger causality test have been adopted in this research to check the existence and direction of this relationship. The results were as follow : there is long run relationship between U.S. dollar exchange rate and oil price. The VECM and Granger causality test refer to dollar as ‎the explanatory variable (i.e. the dollar fluctuations lead the changes in oil price). Whereas there is no relationship between oil price and Algerian dinar exchange rate. but in Norway there is long run relationship between oil price and krone exchange rate, according to VECM and Granger causality test the oil price is the explanatory variable (i.e. the changes in oil price lead the fluctuations in krone exchange rate). In Iraq there is long run relationship between oil price and Iraqi dinar, Granger causality test refer to one direction causality run from oil price to Iraq dinar exchange rate (i.e. the changes in oil price lead the fluctuations in exchange rate). On other hand, VECM refer to two causality long run relationship (i.e. both oil price and exchange rate cause each other), the latter result is not accepted by the economic logic, because it is not possible the IQD affect the crude oil prices
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: الاقتصاد
السنة: 2014
الموضوع العام: الادارة والاقتصاد
اسم المشرف: ايمان عبد خضير الغريباوي
اسم المؤلف: حسين حسب الله علوان

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

المستخلص: يهدف هذا البحث الى الوقوف على طبيعة تاثير بعض اليات الحوكمة في ممارسات التحفظ المحاسبي لعينة من المصارف المدرجة اسهمها في سوق العراق للاوراق المالية وتحديد الالية الاكثر تاثيرا في ممارسات التحفظ المحاسبي. ولتحقيق هذا الهدف تم استعمال كل من الية ( حج | This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used two models to measure the Accounting Conservatism practices would represent by (model C - Score) and (model Basu revised), which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the period from 2008 to 2013. In light of the results recommended the search to : compel Iraqi companies listed on the Iraq Stock Exchange to disclose - I all relevant to the application of corporate governance and mechanisms of information. listed companies in the Iraq Stock Exchange on the continued practice - II of accounting policies are conservative because of their active effect in curbing the excesses of assets and gains and investor protection values, and that does not understand that call for overkill in the exercise, but guidance for the application of the decision - making and what does not allow misleading users. III - listed shares in the market companies that the Board of Directors lineup include independent members with expertise and efficiency and strive to provide an audit committee has members independent and qualified and experienced financial and accounting know - how with set limits on rates of ownership and disclosure and follow - up property effectiveness and increase interest in the drafting of the report prepared by the auditor allowing the opportunity to demand more from the accounting reservation to limit the opportunistic behavior of management practices.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: ماجستير
الموضوع الدقيق: المحاسبة
السنة: 2016
الموضوع العام: الادارة والاقتصاد
اسم المشرف: بشرى عبد الوهاب محمد حسن الجواهري
اسم المؤلف: حسين جليل محسن الموسوي

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

المستخلص: تهدف الدراسة الى تسليط الضوء على مفهوم حوكمة الشركات وتحديد ابعادها المحاسبية , ولاسيما ما يتصل بتطوير دور المحاسب الاداري من حيث الطبيعة والنطاق وكذلك موقعه في الهيكل التنظيمي في الشركات العراقية وبما ينسجم مع تنفيذ مبادئ واليات حوكمة الشركات في بيئة الا | This Study aims to highlight the Cooperate Governance concept and determine its accounting dimensions, especially what has connected with development the management accountant role concerning the nature ,scope and its location in the organizational structure in the Iraqi companies as to be complied with implementing the cooperate governance concepts and mechanisms in the Iraqi businesses environment. This study, has based to determining the governance mechanisms and management accountant role in conducting them in a sample of Iraqi industrial companies listed in the Iraqi stock exchange during the field visits for these companies and interviewing many heads, rather than analyzing the questionnaire prepared to achieve the study objective and it has been designed to survey the opinions of academics, experts, specialists and heads in the companies regarding the management accountant role (concerning the nature, scope and its location in the organizational structure) in achieving the cooperate governance mechanisms.The study has reached to several conclusions represented by the following : 1. The governing boards in the companies, sample of this study, aware to their responsibilities towards the stockholders and others of the stakeholders, but the actuality refers to a weakness in activate the governing board mechanism and requirements of conducting the tasks shouldered by their members in all companies, sample of the study, rather than a weakness in implementing other mechanisms of the cooperate governance.2. There is a clear shortage in the management accountant role in the companies, sample of the study, regarding to implement the governance mechanisms, whereas his role is limited to provide the financial information and consultations to the executive management and nothing else, rather than performing his role centrally according to the required information in terms of quantity, quality and format based on the models determined by the management. Also, there is no direct connection to communicate the information and consultations between management accountant and the executive management and other parties.This matter needs to develop the management accountant role in these companies complying with the governance mechanisms' implementation
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: ماجستير
الموضوع الدقيق: المحاسبة
السنة: 2010
الموضوع العام: الادارة والاقتصاد
اسم المشرف: بشرى نجم عبد الله المشهداني
اسم المؤلف: حسنين راغب طلب الشمري

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

المستخلص: تضمنت الدراسة الحالية (تقويم ادارة الخطر في المشروع على وفق المواصفة الدولية (ISO31000 : 2009) في عينة من مشاريع شركة المنصور العامة للمقاولات الانشائية)، اذ يعد موضوع انجاز المشاريع على وفق الميزانية والجدولة الزمنية وضمن متطلبات الجهة المستفيدة ومستوى ال | The study examined the current "Assessment the risk management in the project according to international standard (ISO31000 : 2009) in a sample of projects, Al - Mansour Contracting construction" , as is the subject of complete projects on budget and Scheduling and within the requirements of the beneficiary and the level of quality corresponding to the specifications of important topics that have a significant impact on the lack of lag and the slowdown in the completion of these projects. The essence of risk management in the project to anticipate needs and identify uncertainty which would threaten the process of achieving the objectives of the project from delays in delivery dates and cost overruns which causes the failure of the project itself and the lack of confidence in the project manager.We have embodied the problem of the study in the weakness of the adoption of the community studied and appointed researched to the trends of risk management of modern, including the International Standard (ISO 31000 : 2009) and Standard Australian / New Zealand (AS / NZS 4360 : 2004) may encounter a project many of the risks in the exercise of its activities, and vary the ability of projects to bear this risks according to their nature.The aim of the study to detect the level of risk management in the study population, and for this purpose, a questionnaire was used according to the Standard Australian / New Zealand (AS/NSZ4360 : 2004) for the diagnosis of risk management at the level of Al - Mansour Contracting Construction (study population). And have been adapted according to the ISO standard )ISO31000 : 2009) and the Iraqi environment, as applied to a sample of managers of the company's departments and the total of the sample (11) individual data were collected by questionnaire and field visits, interviews and used a number of statistical methods for data processing of the middle mean and the percentage, standard deviation and the severity of the answer for the purpose of description answers to the sample, with respect to construction three projects (study sample), has used a checklist to according to the terms of ISO standard (ISO31000 : 2009) in each of the (building project the province of Baghdad, and the project of establishing corridors of Ibn AL - Bitar hospital, and the project of establishing the role of judges / Karkh) and use the arithmetic mean weighted and the percentage of the extent of conformity for the diagnosis of the gap compared to reality, the actual implementation and documentation of requirements of international standard (ISO31000 : 2009), also used the matrix of probability and impact in order to determine the level of threats to the three projects (sample study) and prioritize those risks using technology Failure Mode & Effect Analysis.Was reached to a set of conclusions, including : 1. does not company's includes an independent function and specialized risk management essential role that the company faced in the implementation of their projects, and that the president is the executive sponsor for the management of risk and limited role in providing advice, support and increase awareness of the benefits of risk management.2. take the organizational culture in the company's position of neutrality in the desire to take risk or not to deal with him.3. weakness company's training on risk management and policy with regard to practices and procedures for management and afford, in spite of their need to understand the company's technical skills in the management of risk.The study concluded, among the most important recommendations : 1. the need to develop a new section entitled (risk management) is the primary activity of the various risks in an efficient and better able to anticipate fluctuations and rapid changes in the surrounding environment.2. requires the application of risk management actors need to instill a culture of risk management in the values and habits of members of the company and the willingness and ability to withstand various conditions to address them.3. The company must consider risks is an opportunity through which to achieve their goals and support creativity in achieving those goals.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: ادارة صناعية
السنة: 2012
الموضوع العام: الادارة والاقتصاد
اسم المشرف: ايثار عبد الهادي ال فيحان المعموري
اسم المؤلف: حسنين حميد شاكر الزبيدي

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

المستخلص: ان للشواذ الاثر الاكبر في عملية تقدير معلمات توزيعي الوصول والخدمة لنماذج صفوف الانتظار، عليه كان لابد من استعمال طريقة لاختبار هل ان هذه البيانات تحتوي على قيم شاذة ام لا، فجرى استعمال طريقة ( Tukey ) لهذا الغرض، وقد تبين ان هناك مشاهدات شاذة في مقدرات | As the Outliers greatest impact in the process of estimating the distribution of arrival and service parameters, it was necessary to use the method to test Are these data contain abnormal values or not, ran the use method ( Tukey ) for this purpose and is of the most popular ways to discover the outliers, and have found that there are views abnormal ( outliers ) in the estimators of a distributed both arrival and service, which have a significant impact on the calculation of these estimators have been addressed through the use of robust estimation methods ( Robust estimation methods ) be of the effectiveness and feasibility of giving robust estimator better than the estimated normal extracted function in a manner as possible the greatest normal ( Ordinary Maximum Likelihood estimation ) ( MLE ) , as was the use of the estimators of the greatest possible function weighted ( weighted Maximum Likelihood estimation ) ( WMLE ) in the estimation process, was the best estimate is the estimated robust existence of outliers that have had the greatest impact on the process of improving the efficiency of the performance of a queueing theory, which led to relieve pressure on the service system, which in turn reduces delays for patients.Robust queues models applied and their role in improving the performance of the Department of Health in Baghdad / city of Medicine / Baghdad Teaching Hospital / Advisory clinic esoteric. It was found that the views of extremist dramatically affect the outcome queue estimates of the distributional arrival and service which will reflect negatively on the measurements of the efficiency of performance indicators queuing system and therefore it leads to non - solid results because that way possible ( Robust Maximum Likelihood Estimation ) ( RMLE ) used in the process of estimating the parameters were the best way possible regular ( MLE ) , as the method used was able to find robust estimator good efficient and of great effectiveness and that processed data containing outliers in the sample.Through Applied study of data researcher found that the queue model was (M / M / C) : ( GD / ? / ?) at a rate of three doctors who represent a number of service channels and the size of the community, as well as the size of both unlimited system.The key findings of the research is to adopt robust estimators for distributional arrival and service models queues in general because they are working to address the impact of outliers winning in the data.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: بحوث العمليات
السنة: 2016
الموضوع العام: الادارة والاقتصاد
اسم المشرف: مروان عبد الحميد عاشور
اسم المؤلف: حسنين حامد احمد الطائي

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

المستخلص: يهدف هذا البحث الى تقييم جدولة وتنفيذ مشروع تاهيل الشوارع في ناحية البدير / محافظة القادسية من حيث الوقت والكلفة لتحديد الانحرافات الحاصلة فيها واسبابها ان وجدت , مع اجراء مقارنة ما بين حجم المبالغ المخصصة للمشروع وماهي التكلفة الحقيقية له. وهل هنالك اه | This research aims to evaluate project scheduling & implementation of streets rehabilitation in Al - Budair City that Affiliated to Al - Qadisiyah Governorate , In terms of time and cost to determine the deviations occurring in the causes that they exist , With a comparison between the Scheduled cost size allocated to the project ,And what the real cost of it. And find whether there is wastage of financial assignments for the project or scarcity in those allocations, This project has been selected from among (12) projects ,Cus the project is one of the large, high - cost projects, the project includes Activities of the earthworks , mixed gravel (Sub - base) implementation as well as lay a base layer of (asphalt), applied research method was adopted in this research , using of Network analysis style (specifically the critical path method CPM), as the analysis process carried out through programs ( Ms Project and WinQSB), and compare the results with the technical prepared statement, and to clarify the differences between them, and the other practical side tools have been used in , were the interviews official documents and technical statements with the work progress as well as the tables of all laws and regulations relating to the implementation of government projects decades, this research reach phrase of conclusions of which was most municipal projects was delayed on the schedule specified for several reasons, most important of which is the lack of planning and good scheduling absence that fit with the increasing of projects numbers and diversity, as well as the use of traditional classic ways of scheduling , specially Gantt charts method, as a way essential in the planning and scheduling process ,research has recommended to motivate municipality institutions and government agencies and committees that prepare lists of projects, as well as executing and Contractors companies, using modern techniques and software project management, and control the time and cost in the planning and scheduling of projects, to ensure that no delay and delivered on time exist.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: ادارة البلديات
السنة: 2016
الموضوع العام: الادارة والاقتصاد
اسم المشرف: نادية لطفي عبد الوهاب الجنابي
اسم المؤلف: حسن غازي جبار

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

المستخلص: يتضمن هذا البحث ثلاث مراحل اساسية المرحلة الاولى تضمنت دراسة موسعة لمسالة التخصيص التربيعية (Quadratic Assignment Problem) من حيث الصيغ وطرق الحل والحدود الدنيا لدالة الهدف وبعض التطبيقات المهمة للمسالة والمرحلة الثانية تتضمن بناء خوارزمية لحل المسالة , ا | This research includes three Basic phases the first phase included an extensive study of the Quadratic Assignment Problem (QAP) in the formulas and methods of solution and Lower Bound of objective function and some important applications of the Problem and the second phase includes construction of algorithm for solving the Problem, used Harmony Search algorithm in this research but added the improvement Procedures to increase the Performance of algorithm and speed up access to the optimal solution of the problem, The algorithm consists of two phases, the first phase will improve all the existing solutions in the Harmony Memory use some improvement measures is the property of Crossover used in genetic algorithm and also guided search to reduce the objective function, the second phase will depend on the Procedures of the Harmony search algorithm (HS) but using a new Improvise, The algorithm has proven its efficiency in solving the problem is resolved (15) standard problem from the special library of Quadratic Assignment Problem (QAPLIB), and compare the results with the local search algorithm (LS), Tabu search (TS), Simulated annealing (SA) after solving each problem (25) times and record the results of the algorithm shown open her with total access to the optimal solution (282) of the total (375) repetition of the test as the total reached the local search algorithm (2) Simulated annealing algorithm (117) and Tabu search algorithm is (174). The third phase of the research included the use of the (QAP) in the process of designing websites towers networks of the Ministry of Oil to connect the gas stations in Baghdad province to determine the main towers of the project where the use of the Combinational Harmony search algorithm in resolving the Problem after resolving the problem was determine the location of towers , sites first tower area (Yarmouk) as the second tower (Sadr City) and the third tower in the area (Karada) and fourth in the Tower (Adhamiya) and then use the Generalized Assignment model in distribution subsidiary turrets to The main tower and the new design of the towers the effectiveness of Quadratic Assignment problem in organizing sites.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: بحوث العمليات
السنة: 2015
الموضوع العام: الادارة والاقتصاد
اسم المشرف: عبد المنعم كاظم حمادي الشكري
اسم المؤلف: حسن عبد الستار ابراهيم

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

المستخلص: تعد دراسات المقارنة بين طرق تقدير المعلمات من الدراسات المهمة التي تاخذ حيزا واسعا في البحوث الاحصائية، لذلك تهدف هذه الدراسة الى اجراء مقارنة من خلال الفترات بين فترة الثقة والفترة البيزية للتركيبة الخطية لمتوسطات عامل التداخل في تصميم متداخل متزن لمرح | A Comparison studies among parameters estimation approaches are important studies that take a large space in statistical searches. So that the purpose of this study is to make a comparison through the intervals between the confidence interval and the Bayesian interval for linear combination of nest factor means in a two stage balanced nested design.The confidence interval was found by using an advance approach in inference called (Mixed Inference), and the Bayesian interval was found by using another approach in inference called (Bayesian Inference), then a comparison was happened between the two intervals (obviously the two kinds of inference).We apply this comparison on a real data experiment represent weights of vetch planet in (1998), and by using simulation. The results of the real data experiment and simulation shows an important conclusion which said that the confidence interval for linear combination of nest factor means is better than the Bayesian interval of the same linear combination for any suggestion confidence coefficient.Finally, An assumption study established to know the causes that leads to that important conclusion
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: الاحصاء
السنة: 2006
الموضوع العام: الادارة والاقتصاد
اسم المشرف: اموري هادي كاظم الحسناوي
اسم المؤلف: حسام موفق صبري الدليمي

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

المستخلص: This research work is a study of multivariate analysis of variance model (MANOVA) for the design of split - split plot to a complete randomized block. As it is an important method for determining whether the response variables are influenced with each other or in other words whether the correlation between the variables of a force such that it influence the decision taken concerning the applied hypothesis. When we don’t ignore the relationships which are created between the responses variables lead us to generalize the tests in the univariate analyses about the means of normal population to be changed to tests involving mean vectors responses taken from multivariate normal population. Ignoring the existing relationships between variables lead us to untrue conclusions, so in doing the (MANOVA) gives us a full picture of the experimental factors and their interaction in the experiment as a whole. The concentration on doing the (MANOVA) should not be at the expense of the study of the univariate analysis. So the research work involves the problem of heterogeneous in sub - sub plot variances, which is considered one of the important problems put forward by other researchers which may limit his work in special procedure. We are interested in solving this problem by using a univariate analysis procedure after splitting the error of sub - sub plot and then finding the standard deviation used in comparison testing between about the third factor (c). Then comparing them with the standard deviation used, if we assume the existence of homogeneity in variances of sub - sub plot.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: الاحصاء
السنة: 2005
الموضوع العام: الادارة والاقتصاد
اسم المشرف: ظافر حسين رشيد النجار
اسم المؤلف: حسام عبد الرزاق رشيد البكري

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

المستخلص: يهدف الباحث من خلال هذا البحث الى وضع جانب نظري للتوجه الاستراتيجي المركز على السوق في منظمات الاعمال من اجل تحسين ادائها الحالي والاداء المستقبلي من خلال استخدام التوجه الاستراتيجي بابعاده المتمثلة (التوجه الريادي،التوجه نحو السوق،التوجه التفاعلي) واســـ | OBjective researcher through this research to put my side of the strategic position on the market to go in business organizations in order to improve the current performance and future performance through the use of strategic orientation of deportation (Entrepreneurial Orientation, market Orientation, Interaction Orientation) And the use of scale (Balanced Scorecard) Bmnzawradtha four to measure its performance, has sought research to test a number of hypotheses main and branch - related relations link and relationships influence the research of variables (the strategic direction and performance), so to answer questions related to the problem of search, in particular questions basic (Are banks Iraqi special sample of the research has led strategic direction to achieve the best performance?, what the effect of the three strategic direction for its removal (leading orientation - market - oriented interactive - altuge) in the performance of the Iraqi Special) banks, And derives Find importance of being an inclusive framework "to test the impact of the strategic direction on the performance of banks, and to recognize the important role played by the first variable (strategic orientation) to influence the second variable (performance), the research aims to enable banks to enhance their ability to improve performance which is aimed at him through the development of a theoretical framework and strategic position on the market to go in business organizations and the diagnosis and interpretation of the nature of the correlations and effect between the strategic direction and performance of Iraqi banks research community and at the level of the dimensions. the researcher formulate a set of hypotheses was the most prominent of no significant moral correlation between strategic direction and performance, and there is a significant moral effect of the application of the strategic direction to improve performance. This research has been tested in the Iraqi banking sector represented by (Gulf) Commercial Bank and the Bank of Ashur International), and applied research on intentional sample of 85 managers and staff distributors in several administrative levels (Director, Department manager, branch manager, senior management staff) and use the search questionnaire head for the collection of data and information tool as well as personal interviews program and some private banks and annual reports, as well as the researcher used some statistical methods which (arithmetic mean, standard deviation, coefficient of variation, Pearson correlation analysis, and analysis of simple regression, financial ratios) The research has come to a set of conclusions was the most important, the presence of correlation and the relationship of positive influence strategic direction of the three for its removal in the performance of Iraqi private banks, the research community, and the dimensions of the strategic direction has sparked mixed on the performance of banks research sample, it is found that the impact of the pioneering trend in priority first, interactive approach in the second priority, and market - oriented in the third priority. Also found there are high positive correlation between the strategic direction (in general) and the performance of the banking banks sample section, also showed the results of descriptive analysis (general rate) to keep the strategic direction, Gulf Commercial Bank and the Bank of UNESCO's International achieved high adoption of the strength of the vertebrae search variables implying the absorption of the surveyed banks the importance of the strategic direction of all dimensions, "which will reflect positively on its performance.Based on the findings of the research results has developed a set of recommendations was the most important. Increase the interest of the Iraqi private banks, the research community strategic direction because of its direct impact on the performance of banks and the success of its business, the need for the departments of the surveyed banks to benefit from positive relations through the preparation of future plans and determine the long - term objectives to be achieved by exploiting the opportunities available to them, and exploiting the internal potential and its impact on the banking performance, as well as conduct in - depth studies to find out the reasons for the negative impact of the move towards the market in the performance of the surveyed banks and processed increases the efficiency of its interaction with the perspectives of the other balanced Scorecard, the need for the surveyed banks to adopt the use of balanced performance Bmnzawradtha the four card being a system of "comprehensive and integrated "to measure its performance.
الصفحات الاولى:
الكلمات الدلالية:
  • التوجه الريادي
  • التوجه نحو السوق
  • التوجه التفاعلي
  • بطاقة الاداء المتوازن
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: ادارة اعمال
السنة: 2017
الموضوع العام: الادارة والاقتصاد
اسم المشرف: علي موات الصيهود السوداني
اسم المؤلف: حسام حمدان شونة

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

المستخلص: ان الاقتصاد يشكل حجر الاساس في بناء كيان الدولة، وعامل اساس في صناعة الاستقرار العام كونه يمثل بنية تحتية يساهم في صناعة القيم الاجتماعية السائدة وشكل الدولة السياسي،وبذات الوقت ان الاصلاح الاقتصادي وتحقيق التنمية هو نتيجة طبيعية للدولة المتماسكة الحديثة | Economy is the foundation stone of the state and an important factor in the stability of the state. It is an essential factor in the formation of the prevailing social values and the policy of the state At the same time, economic reform is the product of a cohesive modern state.That means that economy is a cause and an effect. Economy plays a major role in Iraq, which is suffering from a difficult and exceptional circumstances because of the lack of balance between the elements of economic development and its economy. The necessary condition to achieve development is the diagnosis of the obstacles that prevent the development and study of international experience in a country has achieved development. This requires a study of the concept of economic development and take advantage of intellectual development at the level of modernity. Then the Obstacles of the development are analyzed comprehensively. After that the ways to achieve the development of the Iraqi economy are showed because the Iraqi economy has important ingredients and opportunities that make it capable of achieving development. In order to achieve the above, we should follow the induction in Iraq and the elicitation to clarify the experience of Malaysia for achieving economic development The Malaysian circumstances before development were similar to the current Iraqi circumstances. Consensual democracy is the reason of the political struggles in Iraq as well as the reality of the situation explains there is an inverse relationship between oil's revenues and achieving development in Iraq because of the dominance of government on the economy and the emergence of Dutch disease The decision - makers' will and ability should be available at the level of development that coupled with the strategic economic planning
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: الاقتصاد
السنة: 2016
الموضوع العام: الادارة والاقتصاد
اسم المشرف: لورنس يحيى صالح
اسم المؤلف: حامد رحيم جناني

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

المستخلص: نتيجة التغيرات التي شهدتها بيئة التصنيع الحديث وما ترتب عن ذلك من احداث المزيد من التطورات في اساليب وتكنلوجيا الانتاج، الامر الذي يتطلب ضرورة تطوير الطرائق والاساليب الادارية بالشكل الذي يتناغم مع ما تطرحه بيئة التصنيع الحديث، وبناء على ذلك جاءت الدراسة | As a result of changes in the modern manufacturing environment and the consequential events further developments in methods and technology of production, which requires the need to develop methods and management techniques manner that is consistent with what posed by modern manufacturing environment, and therefore came the study to review Philosophy and ideas of both theory constraints (TOC) and continuous improvement (Kaizen), with the synergies between them, and a statement as to ensure economic units maximize the efficient use of available resources. Focused on the problem format question : Is that the application of the Theory of Constraints (TOC) in light of the use of continuous improvement (Kaizen) leads to solve the bottlenecks next to exploit the best use of resources and thus reduce costs and maximize achievement ?, Hence spawned the idea for the study of an integration of the Theory of Constraints (TOC) and continuous improvement (Kaizen), and integration here does not mean to get into a mismatch, but should they get to the level of compatibility between them through a flexible base shared by the founding objectives of the study variables. So came the study in order to achieve the main goal of that : "the study and analysis of the possibility of achieving consensus among all of the Theory of Constraints (TOC) and continuous improvement (Kaizen) and to highlight the impact of this agreement in the areas of cost reduction and maximizing achievement," In order to achieve this goal has to be the pursuit of other sub - objectives are as follows : ? assess the efficiency of the Theory of Constraints in the identification and management of production processes restrictions on the short - term.? study the ability of continuous improvement (Kaizen) in resolving bottlenecks and then make a real additions in the area of cost reduction.? study the feasibility of the theory of constraints in the rationalization of operating decisions standards, through the use of information generated by accounting achievement in choosing the optimal mix of productive, and the impact on Increase Throughput. In order to achieve the objectives of the study has been applied in the field in Wasit State Company for Textile Industries, knitting factory, Department of socks, because the study was based on the descriptive and analytical experimental method to prove the hypothesis, while the study of temporal boundaries extended period ,(1/1/2014 - 1/7/2014). The study found a set of conclusions in part, theoretical and practical, and most important : it is futile to apply the Theory of Constraints (TOC) form a single, but it should be applied orthoses one of modern management methods, which include Total Quality Management (TQM), the value VE Engineering)), cost based on activities (ABC), continuous improvement (Kaizen), and in line with the visions and strategies of economic units. The most important thing recommended by the study of studies and research future that are joining the Theory of Constraints (TOC) with a cost management methods, which include process re - BPR Engineering)), cost entrance on the basis of activities (ABC), the entrance of Value Engineering (EV), and the application in a lab Department of knitting socks and the extent of the feasibility of what is proposed format via the conclusion of this study regarding the cancellation or merge knitting stage as the activity is not necessary.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: ماجستير
الموضوع الدقيق: المحاسبة
السنة: 2015
الموضوع العام: الادارة والاقتصاد
اسم المشرف: نصيف جاسم الجبوري
اسم المؤلف: حازم عبد عزيز الغرباوي

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

المستخلص: ان استعمال النماذج المعلمية يتطلب توافر معلومات كافية عن الظاهرة المدروسة مع معرفة المجتمع الذي سحبت منه العينة وان تكون معلماته معرفة لكي تكون قراءة هذه النماذج قراءة صحيحة كما تتطلب وجود بيانات من النوع الكمي الامر الذي دفع الباحثين الى البحث عن نماذج ا | Using of the parametric models requires a number of preliminary conditions that should be available to make the reading of these models right as well as the presence of quantitative data which motivated the researchers to search for models with lesser terms than the parametric models represented by nonparametric models, so too many considerations have been made for the Nonparametric Regression, in the last years. The main reason of that was the researchers’ belief that pure parametric methods for estimating the regression curve have shortage with the flexibility needed for data analysis - especially the quantitative data - . With the progress made in computers, in both hardware and software, it has become possible to develop many of Nonparametric Regression Methods including the "Quantile Methods". In spite of that, the researcher see the most of papers and articles concern univariate case, where the researchers about bivariate case still with limited. In the other hand, the researches extension to multivariate case nonexistent in Iraq - in the scope of researcher’s knowledge - , which gives an extremely importance for the aim of this study, to bring attention for alternative methods or modified methods that can be efficient ones to improve the currently methods. Thus, the most important purpose of the research, is the use of Tow - Stages method, which helps the researchers to compute Nonparametric estimators for the components of Nonparametric models to avoid the curse of dimensionality.It divideds the components to set of points called "Quantiles" , then estimates the quantile function by one of the quantile methods we explained in this research, ( Marginal Integration, Backfitting, and Tow - Stages ). The simulation has been designed for the illustrated models and it has been checked about the estimation methods performance by using the Absolute Deviation Error (ADE) criterion, then compute the Average Absolute Deviation Error (AADE). From noticing the simulation results, it was shown that the best estimator was Tow - stages estimator in case of high correlation and / or high dimensions. To achieve the purpose of this research, the study has been divided into five chapters. Chapter one, consists of an introduction, the aim of the thesis under research, and a literature survey. Chapter two covers the parametric regression quantile estimation. While Chapter three devoted for Nonparametric estimations methods. Chapter four devoted for Simulation experiments and practical experiment with real data. Finally, Chapter five comprises the conclusions and suggestions that the research has recommended.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: الاحصاء
السنة: 2010
الموضوع العام: الادارة والاقتصاد
اسم المشرف: دجلة ابراهيم مهدي العزاوي
اسم المؤلف: جنان عبد الله عنبر

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

المستخلص: تعد الكوارث الطبيعية وغير الطبيعية تحديات للبيئة والمجتمع والاقتصاد اذ تؤثر فيها بشكل مباشر وغير مباشر, والوحدات الاقتصادية جزء من هذا النظام المتداخل فيما بينها ومن ثم تتاثر بالمؤثرات الخارجية بشكل مباشر او غير مباشر ,هذه التاثيرات المباشرة تظهر في الدما | natural and non - natural disasters Is the challenges of the environment society and the economy as affecting them directly and indirectly, and economic units are part of the interoperability system among themselves and then affected by external substances directly or indirectly, these direct effects appear in the destruction and damage caused to disasters in the property and infrastructure and superstructure and accounting information systems,and indirect results of future business, come the research problem by reading issued by the Federal Office of financial supervision to address the damage caused by disasters accounting treatments became clear that there are a number of important topics that need to be discussed and to propose appropriate mechanisms to address them.The importance of research need decision - makers at all levels to a high - quality accounting information about the value of the damage caused as a result of disasters suffered by Iraq for more than once in recent decades, and it requires the review and update the accounting treatments approved by the Federal Office of Financial Supervision in order to respond to the need of decision makers and in line with international requirements, and the research adopted on the on main hypothesis that the development of integrated accounting system to work in light of disasters, wars, according to the proposed mechanism will contribute to the improvement of financial reporting and facilitates the calculation of the units affected by the economic losses.The research has reached a number of conclusions that the most important standardized accounting system is short of meeting the international financial reporting requirements as a result of not much recognition of accounting procedures when disaster which led to the distortion of the financial statements in relation to the value of the losses incurred from the impact of disasters and wars, and has recommended search a set of recommendations from the most important of the need to adopt the mechanism proposed financial reporting in light of disasters and wars in the local environment and the introduction of new items in the consolidated accounting manual, which applies to Iraqi companies
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: ماجستير
الموضوع الدقيق: المحاسبة
السنة: 2016
الموضوع العام: الادارة والاقتصاد
اسم المشرف: صفوان قصي عبد الحليم الطه
اسم المؤلف: جعفر جواد جاسم العبيدي

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

المستخلص: he world is witnessing rapid and significant changes can not racker and the observer will have to stand of her and identified beauty of the large and complex which due to the tremendous progress and considerable in the areas of communication and information technology, which made for the world's vast a system of a coherent Veins, and from it blew storms and competition hurricanes which took uprooted all entity have shallow roots and a fragile whatever its nature is or the method of its work and belonging to this or that sector, which should be that severe attention and careful in order to survive first, and the growth and expansion with maintaining this progress Secondly, and this includes various levels and sectors, especially the banking sector, which tracks the movement and path of the Iraqi banking we find it completed its with outdated procedures and no longer valid at this time which must adopt mechanisms with him and work developed programs which able to face meet global competition particularly global the fact that Iraq has become an open border and then in the arena of these threats and challenges, and from the mechanisms to be adopted is the traffic between Iraqi banks, and clustering within the concept of integration, as well as alliances, accession and other such modern strategies and that match with the times addresses. Hence the importance of this study, is came which did not stop at this point just. But extends to find access to the efficiency and identified in performance whether operational or financial. As a result of bypass Iraqi banks about the importance of mergers and adopt traditionally work methods do not meet minimum standards to face compete as well as the limited of studies in this area and from here, the search problem is determined. The search trying to put a major goal and sub - goals to reach how the completion mergers in the environment of Iraqi banks, and thus can count on of three Iraqi banks : contribution the Bank of Credit and United Bank, the Investment Iraqi Bank as sample randomly from among of banks, having been sure of confirmed to survive. The requirements of the study has been possible to obtain the data contained in the final accounts of these banks, to select the default format of the study and research theory. The study was distributed on four chapters, dealing with the theoretical and analytical aspects, the first chapter of the thesis deals with the identification of research methodology, which included the problem of research, important of this research, the goals of research, theory and the study assumptions, data sources and information, society and the sample of study, study and variables measuring and testing of hypotheses, and also stand on the previous reference studies in the subsection II. Chapter II has dealt with the theoretical and conceptual framework of the study, the first of which thesis focused on the study of integration and the second devoted to stand on performance efficient literature. Applied side was included on three main admonishing within Chapter III, the first thesis of which dealt integration, the second thesis was devoted to the analysis indicators the efficiency of performance, and finally came the third thesis to stand on the statistical relationships between integration and efficiency of performance in the banks. The research was ended with separated IV, which contains two thesis, the first of which dealt applied conclusions, while the second focused on the recommendations, which were mainly built on the conclusions which had reached through the analytical side Comparative of Research
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: ماجستير
الموضوع الدقيق: المحاسبة
السنة: 2008
الموضوع العام: الادارة والاقتصاد
اسم المشرف: نجيب سليمان بطرس
اسم المؤلف: جاسم عيدان براك المعموري

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

المستخلص: نظرا لعدم وجود بحث احصائي سابق لسلوك تعويضات التامين الصحي الذي يمثل النسبة الاكبر من التعويضات في عموم شركات التامين في العراق، تم اختيار هذا البحث وتطبيقه في شركة التامين العراقية.ولغرض تحديد افضل انموذج احتمالي يمثل تعويضات التامين الصحي، تم استعمال | Due to the lack of previous statistical research of the behavior of payments, specifically health insurance, which represents the largest proportion of payments in the general insurance companies in Iraq, this study were selected and applied in the Iraqi insurance company.To determine the best model represent the health insurance payments, we used two probability models determined through the initial detection for the distribution of the research sample by use (Easy Fit) program.One : single, a (Lognormal) for all sample views, and the other compound (Compound Weibull) at dividing research sample into small losses and large losses, and focused on the compound model in some detail in terms of drafting and its importance. With the application of the state of amputation in both the fact that the specific health payments from the top by two million diners in this company.Both models Parameters were estimated using the maximum likelihood method (MLE) and the use of style (Newton - Raphson) to find these estimates. And then compare between models using standard (MSE). Was reached in general that the compound model is better than a single model in the representation of payments.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: الاحصاء
السنة: 2012
الموضوع العام: الادارة والاقتصاد
اسم المشرف: قيس سبع خماس
اسم المؤلف: ثائرة نجم عبد الله الامير

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

الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: ماجستير
الموضوع الدقيق: المحاسبة
السنة: 2003
الموضوع العام: الادارة والاقتصاد
اسم المشرف: ثائر صبري محمود الغبان
اسم المؤلف: سناء احمد ياسين خلف المشهداني

عوامل البيئة الداخلية وانعكاسها في عملية تقييم اداء العاملين : بحث ميداني Internal Environment Factors And It'S Reflection In Employees Performance Appraisal Process A Field Research

المستخلص: The current research addressed " Internal Environment Factors and it's Reflection in Employees Performance Appraisal Process " where the aim of the research is to reveal the nature and level of the internal environment factors and the reality of the Performance Appraisal Process in the ministry surveyed (Oil Ministry) and the reflection of the internal environment factors in the Performance Appraisal of employees Process in the ministry for this purpose formulated two main hypotheses of the search, the first there is a correlation relationship refers to moral and positive guidance between the two variables Internal environmental factors (organizational structure, organizational culture, leadership style) and the Employees Performance Appraisal Process of dimensions (Standards for the performance Appraisal, methods of performance Appraisal, feedback, Impediments for the performance Appraisal) and the second main hypothesis refers to be impact is moral guidance for the internal environment factors in the Employees Performance Appraisal Process , to achieve the tests of these two hypothesis the research used the style of comprehensive inventory that include all heads of departments in the ministry who numbered (52) department head and the rate of response was (100%), and used the resolution as an essential tool For data and information were complete data collection through field visits by the researcher interviews and some official documents, and data analysis was used (SPSS) program through which was obtained percentages and frequencies, and test Alva kronbach, and the coefficient of simple linear correlation (Spearmen) and simple linear regression to test the validity of hypotheses above and other analyzes have been used to test the research hypotheses were also used a number of statistical methods for data processing the most important of the arithmetic mean and standard deviation and the relative importance for the purpose of description answers the research sample, were used the style (Factor Analysis) in order to analyze the good paragraphs which will involve under scale search and what is the dimension to which they belong, and I've found search to a set of conclusions that the most important of all correlations statistical results between the internal environment factors and the process of evaluating the performance of employees was strong and significance , also the relationship impact have a moral guidance, in the conclusion the research concluded in a set of recommendations involving the interest in the human resource management and increasing consciousness and attention to the Performance Appraisal Process within the ministry
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 الرحمن مصطفى طه الملا
اسم المؤلف: ثامر ياسر حسين الغزي

تقييم اداء الخدمة الصحية من وجهة نظر المستفيدين : بحث في عدد من الاجنحة الخاصة للمستشفيات الحكومية Evaluating The Performance of The Health Service From The Perspective of The Beneficiaries,Research In A Number of Private Suites To Government Hospitals

المستخلص: يهدف البحث الى التعرف على مستوى الخدمات الصحية المقدمة في الاجنحة الخاصة للمستشفيات الحكومية من وجهة نظر متلقي الخدمة الصحية (المريض) وذلك من خلال التعرف عن مدى رضاه عن مجموعة من الابعاد التي لها تماس مباشر مع المريض والتي يستطيع ان يحكم عليها بسهولة وحيا | This research aims to identify the level of health services provided in private suites to government hospitals from the perspective of the recipients of the health service (patient)Through the recognition of how satisfied a set of variables that have a direct contact with the patient, which can be judged easily and impartial, where he was reliance in this research mainly on the questionnaire, which included six presidental variables providing to assess health services from the point of view patients (easiness of residence, social and behavioral characteristics, and hotel properties, and administrative features, efficient staffs working, general considerations) has been taking a random sample of (125 ) patients of the patients admitted in private suites distributed over a group of hospitals in Baghdad (the private nursing home hospital, Ibinalbalady hospital, Kadhimiya Teaching Hospital) was Tzemin Find a set of questions that reflect collectively on the problem of the search, and then determine the goals of the research and its importance, as well as formulate hypotheses major research derived from each of six hypotheses subsidiary was searched and verified using a combination of modern statistical methods and modern study found a number of important conclusions about the reality of the health service in private suites and most important of these conclusions is the weakness in the level of services provided in their own wing of the point of patients consider that there are significant moral correlation between all approved study variables in the evaluation and the patient satisfaction, except for administrative properties variable, it turns out that there are significant differences between the studied hospitals in the application of those variables differences, and this is proof that each hospital special direction in Dealing with these variables and its applications supposed to be uniform in all hospitals, while the most important recommendations that came out of research they need to set clear goals strategy concerning the work of the private suites take in consideration patients view for services rendered and the establishment of an integrated hospitals operate private suites system separated from the public sector to improve the level of health services to improve the image when the beneficiaries of these services.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: ادارة اعمال
السنة: 2016
الموضوع العام: الادارة والاقتصاد
اسم المشرف: عبد الرحمن مصطفى طه الملا
اسم المؤلف: ثامر كريم محمد العبودي

تاثير المعلومات المحاسبية المضللة على تقويم نظام الرقابة الداخلية Effect of Misleading Accounting Information To Evaluate Internal Control System

المستخلص: ان سلسلة الازمات الاقتصادية والمالية التي شهدها الاقتصاد العالمي ادت الى زيادة الوعي باهمية الرقابة الداخلية , لانه يعد احد الدعائم الرئيسية في اي وحدة اقتصادية, اذ انه يعمل وفق مجموعه من الخطوات والاجراءات المتعلقة بالقوانين واجراءات حماية الموجودات من ا | That the economic and financial crises in the world economy series led to increased awareness of the importance of internal control system, because it is one of the main pillars of any economic unit, as it works to verify the application of policies and regulations and Laws and verification of asset protection from theft and embezzlement procedures, also works imparted confidence on accounting information through validation of accounting information, analysis and discovery of the misleading. The of the internal control system a factor in many of the accounting practices that limit the ability of the administration to produce misleading financial reporting.The research aims to the relationship between the accounting system and internal control system, and the concept of misleading accounting information statement and identify the factors that lead to misleading accounting information, as well as detect misinformation in accounting information and correlate it with the results of the evaluation of the internal control system. Where questionnaires to discover the strength and weakness of internal control system in detecting deception practices in accounting information, additionally analyzed reports of the external auditor for the sample companies To detect misinformation , As it has been the use of a set of statistical methods for analysis of relevant variables Find information and test hypotheses, including the percentages and the weighted samples t test for average calculations to test the relationship between the (FFS and NON - FFS) for each account. After the test the research hypotheses study found a set of conclusions, represented the most important of the following : .1. Through the analysis of the reports of the external auditor found no obligation sample companies search the local accounting rules, including accounting rule number (5) Inventory and accounting rule (4) accounting for the effects of the change in foreign exchange rates which affected the validity of the balances shown in the financial statements.2. through a simple linear regression results turned out that most of the accounts has no effect on the appearance of misleading accounting information (sales, total assets, working capital, debtors , inventory, total debt) Research presented a number of recommendations, : 1. Assessment of the internal control system continuously according to the external auditor's observations and that it contributes to reducing practices that result in misinformation and reporting, and ensuring the operation of the internal audit committee help to identify existing strengths and weaknesses in the internal control system for the purpose of processing.2. The need for coordination between the departments of companies productivity and financial oversight that would assist in the performance of internal oversight work better, work on comparisons with similar companies to exchange ideas and solutions to problems.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: ماجستير
الموضوع الدقيق: المحاسبة
السنة: 2016
الموضوع العام: الادارة والاقتصاد
اسم المشرف: صفوان قصي عبد الحليم الطه
اسم المؤلف: تيسير محمد جمعة الفلاحي

تصميم الترتيب الداخلي الافضل للمصنع باستعمال تقنية التخصيص النسبي المحوسب للتسهيلات (CRAFT) : بحث تطبيقي في الشركة العامة لصناعة الزيوت النباتية / مصنع المامون The Design of Optimal Layout Using Computerized Relative Allocation of Facilities Technique (CRAFT) - Applied Research In Al - M'Ammon Factory / The General Company For Vegetable Oils Industry

المستخلص: ستند هذا البحث, على تصميم وتطبيق برنامج (تقنية) (CRAFT), بغية اعادة تخصيص مراكز عمل مصنع المامون / الشركة العامة لصناعة الزيوت النباتية, لارتفاع كلف المناولة بين مراكز العمل التي تصل الى (63,026) دينار / اليوم, وطول المسافة الخطية المقطوعة بين مراكز العمل | This research based on design and application a program (Technique) (CRAFT), in order to Re - allocation work centers of (Al - M'ammon Factory / The General Company for Vegetable Oils Industry), the high handling costs that reach to (63,026) dinars / day, and length of the distance travelled between work centers which up to (21,778) m / day. The research aims to reach to optimal layout of the factory. In order to reduce the handling costs and reduce the distance travelled between work centers to a minimum, The technique was applied in two stages : - Stage 1 : - Apply (CRAFT) technique according to the initial layout.Stage 2 : - Apply (CRAFT) technique according to the proposed layout reaching to the optimum layout. The results of these layouts has obtained from these two stages, compared with the result evaluation of the initial layout of the factory. As well as, compare the result obtained from the first stage with the result obtained from the second stage, in order to obtain optimum layout of the factory. After procedure these comparisons, optimal layout achieved for the factory from the second stage. Being reduce the costs of material handling rate (22.6%) of the total handling costs for initial layout. As well as reduce (19.2%) of the total distance for initial layout.The research found a set of conclusions. The most important weakness of the efficiency of the initial factory layout, Which turn causes the wasting and losing of a lot of time and effort jacks and persons who transfer materials, and increasing the overall time of production, is produced in the loss of the factory because of high material handling costs between work centers. This research concluded with several recommendations, the most important work on the application of the new layout, which obtained from the application of technique (CRAFT) in the second stage.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: ادارة صناعية
السنة: 2016
الموضوع العام: الادارة والاقتصاد
اسم المشرف: ايثار عبد الهادي ال فيحان المعموري احمد زيدان محمد الشمري
اسم المؤلف: تبارك محمود شكر الجبوري

تقدير دالة المعوليـة لتوزيع لوغارتيم الطبيعي مع تطبيق عملي Estimate of Reliability Function For Lognormal Distribution With Practical Application

المستخلص: لقد كان الاهتمام الواسع والمتزايد في دراسة موضوع المعولية في السنوات الاخيرة يعود الى التطور التكنولوجـي والتقني السريـع واستخدام الانظمـة الالكترونية المعقـدة في مختلف المجالات. وعليه فان دراسة موضوع المعولية والربط بين الجانبين النظري والتطبيقي امر له | The studies of the subject - matter of Reliability with connecting between theoretical and application sides , it is an important matter now a days because the technology development with using electronic systems.In this study it is used the Lognormal Distribution as a failure models when the failure rate to these models initially increases over time and then decreases approaching Zero with increasing time , and find out the estimators of reliability function by different methods.The estimates are : 1. Maximum Likelihood Estimation.2. Uniformly Minimum Variance Unbiased Estimator.3. Bayes Estimation.And then comparing between the priorities of the estimates through using the Monte - Carlo method and conducting several experiments using Mean Square Error.Generally result show that Maximum Likelihood Estimation to estimate Reliability is better than the other methods , Regarding the practical aspect the data of life time for four machines from EIGC and found after using chi - Square test that the life time for test machines distribute Lognormal and the estimation of Reliability function for machines done using Maximum Likelihood Method
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: الاحصاء
السنة: 2003
الموضوع العام: الادارة والاقتصاد
اسم المشرف: صباح هادي عبود الجاسم فرحان اسماعيل العاني
اسم المؤلف: بلسم مصطفى شفيق النائب

قياس تاثير نافذة بيع العملة على التغيرات في سعر الصرف وعرض النقود في العراق Measure The Impact of Currency Auction On The Variability of The Exchange Rate & Money Supply In Iraq

المستخلص: ان الحالة الانتقالية التي عاشها الاقتصاد العراقي بعد 2003، والتحول في اتجاهات السياسة النقدية حديثا اثر حصول البنك المركزي على استقلاليته استنادا الى قانون 56 لعام 2004، ادت الى استخدام السلطة النقدية ادوات حديثة وبما يتناسب مع متطلبات التوجه نحو نظام السوق من جهة، والخصوصية التي يتصف بها الاقتصاد العراقي في ظل الاختلال الهيكلي الذي يعاني منه فضلا عن تخلف النظام المالي والمصرفي من جهة اخرى.اتبعت السلطة النقدية سياسة استهداف التضخم من اجل الحفاظ على الاستقرار النقدي في البلد وعده حاضنة للنمو المستقبلي ، واستخدمت من اجل تحقيق هدفها سعر الصرف مثبتا اسميا Nominal Anchor ، بسبب ريعية الاقتصاد والهشاشة المالية Shallowness وانفصال القطاع الحقيقي عن النقدي مما يجعل القنوات التقليدية لانتقال اثر السياسة النقدية (معدل الفائدة) غير فاعلة بنسبة كبيرة . واستخدمت السلطة النقدية نافذة بيع العملة الية للسيطرة على سعر الصرف والتحكم به (في ظل نظام صرف معلن de Jure نظام تعويم مدار ، ونظام صرفي حقيقي de facto ينقسم لمرحلتين الاولى 2004 - 2009 نظام تعويم مدار والثانية 2009 - 2015 نظام سعر صرف ثابت)، وبما يحقق هدف استقرار الاسعار. نجحت السلطة النقدية من خلال استعمال نافذة بيع العملة في السيطرة على سعر الصرف وتقليص فجوة الصرف بين السعر الرسمي والسعر الموازي، ومن ثم الحفاظ على سعر صرف مستقر نسبيا للمدة 2004 - 2015 وبالتالي استقرار الاسعار والقوة الشرائية في الاقتصاد .الا ان نجاح هذه الاداة كان على حساب الضغط على الاحتياطيات الدولية لدى البنك المركزي في ظل الانفاق الاستهلاكي الكبير من قبل الحكومة، مقابل تناقص عائدات النفط التي تمثل المصدر الوحيد لعرض العملة الاجنبية . مما يجعل سعر الصرف مستقبلا هو الاخر غير قادر على الحفاظ على استقرار الاسعار وخفض التضخم، بالتالي تصبح العملة العراقية مهددة بالانهيار . ولكنها تبقى الاداة الفاعلة الوحيده لدى السلطة النقدية في ظل الظروف الخاصة التي يعيشها الاقتصاد العراقي. | The transition states that Iraq economy lived it after 2003. And the change in tools used by monetary policy based on C.B.I law 56 in 2004, under the especially situation for the economy (structural imbalances and the weakness of banking & financial sector).The monetary policy followed the inflation target policy to keep the monetary stability in the economy and considered it an incubator for future growth. It used the exchange rate as a nominal anchor to achieve the goal (because the rentier of economy, finance Shallowness & separation between real sector and finance sector, all this cause the normal channel to transfer the effect of monetary policy (interest rate) ineffective.For all that the monetary policy used the Auction as a mechanism to effect on exchange rate. And it’s succeed to controls the exchange rate and reduce the gap between the official price and real price to keep the exchange rate relatively stable for period 2004 - 2015 down to the stability of prices & purchasing power.But the succeed of Auction caused pressure on international Reserves in the C.B.I under the big government expenditure (especially the consumption expenditure) compared to a decrease of oil return, which represent the only source to supply the foreign currency. That makes exchange rate in the future inactive to keep the stability in the price and decrease the inflation.But the Auction still the only active tool used by the monetary policy under the especially situation the Iraqi economies lived.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: الاقتصاد
السنة: 2017
الموضوع العام: الادارة والاقتصاد
اسم المشرف: محمود محمد محمود داغر
اسم المؤلف: بلال قاسم محمد حسن

استخدام الصيانة الوقائية لتحقيق الميزة التنافسية : تصميم برنامج مقترح : دراسة حالة في الشركة العامة للصناعات الكهربائية - معمل تموز للمكيفات Using Preventive Maintenance To Achieve The Competitive Advantage : Designing Suggested Program A Case Study At General Company For Electric Industries/Tamouz Factory For Air Conditioners Manufacturing

المستخلص: ان ازدياد حجم الاستثمارات في المنظمات الصناعية قد اعطى لوظيفة الصيانة اهمية بالغة بوصفها وسيلة تساهم في زيادة الانتاجية واطالة العمر الانتاجي للمكائن والمعدات كما انها تساعد في تحقيق المزايا التنافسية للشركة من خلال تخفيض الكلفة وتحسين الجودة والقدرة على
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: ادارة صناعية
السنة: 2006
الموضوع العام: الادارة والاقتصاد
اسم المشرف: صباح مجيد سعيد النجار حيدر عبد حسن الجبوري
اسم المؤلف: بشرى صبيح كاظم

تقدير معلمات انموذج المعادلات الهيكلية المتضمن متغيرات الوساطة مع تطبيق عملي Estimation of Structural Equations Model Parameters With Practical Application

المستخلص: يستعمل تحليل الانحدار مع المتغيرات المصنفة الى صنفين صنف يمثل متغيرات مستقلة (Independent variables) واخر يمثل متغيرات تابعة (Dependent variables), فلذلك يقوم تحليل الانحدار بدراسة العلاقة بين المتغيرات المستقلة والمتغيرات التابعة, الا ان هذا التحليل يعمل | regression analysis use with classified variables into two class that represents the independent variables (Independent variables) and the other is a subsidiary variables (Dependent variables), for there the regression analysis study the relationship between independent and Dependent variables, but , this analysis works to know only the direct impact between the variables for this reason i use the structural equation Model (SEM) to identify and know the variables that are of indirect effects by estimating and testing parameters by set of methods (steps causal method, bootstrap method, method of multiplying the transaction ( parameters) product of coefficients, difference in coefficientsstructural equation model like other models are a matching variables tested with the phenomenon studied , test the compatibility of the variables that make up a structural equation model, and to achieve this condition, use Confirmatory Factor Analysis (CFA) way to see match variables that compose it. After confirming the conformity of the model or suitability experimenting and having the effect of mediating variable in the model and mediation are two types : Single mediation where transmission of the influence of the independent variable to the dependent variable through the mediation of a single variable, and multiple mediation where is transition Effect independent variable x to the variable y through several mediation variables. the practical side of study include the effect of cultural stat of the man (X) in the use of violence against women (Y) through a series of mediation M_1variables represent (women's empowerment) and M_2represents (family planning) and the study data are taken from the integrated survey of social and health state for Iraqi women (I - WISH) for the year 2011 in the Ministry of planning - Central Statistics organazation, and this data applied conditions of adequate to structural equation model SEM and, and then estimate the parameters mediating variables and test their ability to move the indirect effect by the methods mentioned above using a program.AMOS V.23The researcher concluded that a moral mediation variables tested when using standard errors formulas for (Sobel and Goodman and Aroian) and compensated for in the test version of z all results be close itself in the other the researcher contrast were recommendations of the research is to use a single version of the standard errors formats (Sobel and Goodman and Aroian) to test the effect of mediating variables in the model, as the researcher found that the independent variable X (cultural condition of the man) affects the Y variable (violence against women) indirectly through mediation M_2variable (family) organization.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: ماجستير
الموضوع الدقيق: الاحصاء
السنة: 2016
الموضوع العام: الادارة والاقتصاد
اسم المشرف: غفران اسماعيل كمال
اسم المؤلف: بشرى سعد جاسم