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المحاسـبة عن المنح والمساعدات الحكومية والافصاح عنها : دراسة نظرية وتطبيقية في شركة انتاج الالبسة الجاهزة - المحمودية == Accounting And Disclosure For Government Grants And Assistances A Field Study At Ready Made Clothes Companyat Mahmoadya

Author name: محمد فاضل نعمة الياسري
Supervisor name: عبد الفتاح امين حسن
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: The Government Assistances and Grants are considered one of the finance sources that many institutions aimed for profit take into consideration, and the government presents them for developing these institutions to achieve the economic development objectives which serve the society. the government assistance and grants have a substantial effect on performance evaluation indices in economic representing in increasing the institution ability generate the cash flows, enhancing it is financial position, helping it to be stable and to continue in doing its activities, or they could be as a compensation for the damages occurred or encouragement for performing some main activities or necessary once. The government grants may take the form of changing and transforming monetary or non - monetary that the government presents to be used by economic units. We should distinguish between monetary assets and non - monetary assets which are divided into unassets submitted to depreciation and other which are not submitted. Monetary assets don’t form any challenge or difficulty for accountants in their practical practice as the granted monetary resources are reported in income statement after fixing them accounting records through the same period of getting them, even if their beneficiaries continued for a longer time, those must be handled by specializing or distribution the beneficiary accounting non - monetary assets like those not submitted to deprecation like lands. They should be reported in spare accounts unable of distribution after evaluating them by fair value as its referred in the united accounting system in Iraq; since the economic units have still the right property. As for non - monetary assets submitted for depuration, it is preferred after evaluating them by fair value, to be treated according to two approaches; one of them, to consider government grant as deferred income which can be changed or transformed to revenue suitable with the accounted depreciated amount through each period, and to be accounted as revenue along the beneficiary period. the other approach is to be treat the granted assets as a capital recorded as capital reserve as it is referred by many international accounting standards exported from the professional scientific organizations.Under the definition of government grants, we shouldn’t consider the other government assistances that government grants which their value cant be determine objectively like technical or technological consultations, and the operations of the government which can’t be distinguished from the normal commercial process of economic units : policy of government purchasing that is in charge of marketing of every part of economic unit products. It is worth mentioning that government assistance and grants should be informed or reported in financial reports with their enclosed notes as : the financial policies dependent in dealing with government assistance , the nature, scope of government grants, the benefit of accounting units of them, the unachieved conditions, and any other probable affairs about government assistance and grants in future with stating the period of recording the grants to account business results, and the probable liabilities for repaid or regain the government grants in certain circumstances. The deferred income of received government grant should be implied in a balance sheet list under a separate part outside creditors limits and near to equity owners.

نظام تكاليف اوامر العمل ودوره في تقويم الاداء لمراكز المسؤولية (بالتطبيق في شركة ابن رشد العامة)

Author name: محمد عبد الله ابراهيم العزاوي
Supervisor name: عبد الفتاح امين حسن
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:

تصميم نظام للتكاليف المعيارية في نشاط استخراج النفط الخام والغاز المقترح لشركة نفط الشمال == Standard Cost System For Extraction Desigen Activity of Petroleum & Gas Suggested In North Oil Company

Author name: محمد راضي عبد الكاظم
Supervisor name: جليلة عيدان حليحل الذهبي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: تتمثل المشكلة الرئيسة لهذا البحث في افتقار الوحدات الاقتصادية العاملة في نشاط استخراج النفط الخام والغاز الى نظام للتكاليف المعيارية لعناصر التكاليف المعيارية المختلفة , مما يضعف دور الادارة في اداء وظائف التخطيط والرقابة وتقويم الاداء. يهدف هذا البحث ال | There are many problems facing the economic entities as a result of its mass production&variation of its products , the matter which had increased the need & importance of cost accounting which is regarded a main tool for the managerial control,which offers the different useful information in the relevant time for the different managerial function.The actual costing system is unable to meet the contemporary management needs by provide it useful data &information to use it in the planning ,control, decision making,and performance evaluation.beside the management desire to measure the actual performance by a predetermined measurement reflect which cost most be exist ,to now any driver which cause increases in the costs as a result of bad use of resources.Standard costing system appear to provide the management with required information to perform its functions by the best use& way before beginning in the production operation.standard costs set and determinedbefore beginning of the production operationand it participating with planning function and so it regarded as significant devices for planning.So this research aims to state a standard cost system for the oil extraction activity by applying it in the north oil company.To achieve the reach aim it had divided in six chapters ,the first had allocated to the research methodical& the previous studied through its two sections. The second chapter had allocated to show a theoretical backgroundfor the accounting information systems & the requirements to apply the standard cost system ,through its three sections.The third chapter had allocated to determine the standard costs for cost elements & its variances through its three sections. The fourth chapter had show to give a view about petroleumindustry & the research sample (north oil company) through its two sections. The fifth chapter had allocated to determine the standard costs for cost elements & its variances for the north oil company through its three sections.Finally the sixth chapter offered the conclusions& the recommendations which the research had reached it in the theoretical and practical study.

تصميم نظام محاسبة التكاليف الالكتروني لشركة الخطوط الجوية العراقية == Design Electronic Cost Accounting System For Iraqi Airways

Author name: محمد تحسين علي مهدي
Supervisor name: حنان صحبت عبد الله
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: استند هذا البحث الى مشكلة حقيقية وواقعية المتمثلة بعدم وجود نظام محاسبة تكاليف في شركة الخطوط الجوية العراقية وبالتالي تكون عملية تسعير الخدمات المتنوعة التي تقدمها الشركة عينة البحث من النقل الجوي والشحن الجوي ووقود الطائرات وخدمات تموين الطائرات ليست | the research Was based to a real and realistically problem of that there are no cost accounting system in Iraqi Airways and therefore be varied services provided by the company's pricing process research sample of air transport and air cargo and aviation fuel and aircraft catering services are not properly especially in the light of new data new companies from entering the competition in the Iraqi aviation industry and therefore does not provide price flexibility in order to compete to get market share, And then research solution this problem through design cost accounting system that covers all the costs incurred by the company in order to provide the design services and also has been the development of this system to an electronic system in order to meet the management requirements of reports and information costs quickly and more accurately in order to help them to make to various resolutions In order for the vast amount of financial data compared to accommodate the rest of the Iraqi companies to the fact that the company's research sample Winning the only company considered to the Iraqi transport ministry , A researcher has found to a lot of conclusions, most notably is there is a clear failure by the company to attend the dates of travel caused by a weakness in the rules of procedure of the company and the lack of proper follow - up to a number of flying hours per aircraft and for each line or airline sector process and therefore lead to a non comparisons between more than a plane to see the differences in hours as well as the lack of company's ability to estimate the cost of air transport service scientifically sound, practical, and thus also affect the travel tickets that are unrealistic pricing process, as well as also the case in the rest of the services offered by the company.

تقويم الاجراءات التدقيقية لمراقبي الحسابات للحد من ظاهرة غسيل الاموال في المصارف التجارية العراقية == Evaluation Audit Procedures For Auditors To Reduce The Phenomenon of Money Laundering In The Iraqi Commercial Banks

Author name: محسن فؤاد محسن
Supervisor name: علي حسين علي الدوغجي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: نالت ظاهرة غسيل الاموال اهتماما واسعا من مختلف المنظمات الدولية منذ عقود عديدة، لما احدثته هذه الظاهرة من تاثيرات سلبية على الاقتصاد العالمي، نتيجة لتطور وتعدد عملياتها واساليبها في تحويل الاموال غير المشروعة الى اموال تبدو وكانها اموال مشروعة. ان ا | The phenomenon of money laundering gained wide attention from various international organizations since many decades, what caused thisphenomenon of a negative impact on the global economy, as a result ofthe evolution of the multiplicity of operations and methods in the illegal transfer of funds to the funds looks like legitimate funds.The attention of the audit profession like all other sciences to the phenomenon of money laundering stems from the fact that this profession provides reasonable assurance to users of the financial statements are free of manipulation and fraud, such as money laundering operations.The research aims to clarify the theoretical framework of the phenomenon of money laundering defined and stages, methods and clarify the concept of audit and responsibilities of the auditor and the role of quality audit in an interview responsibilities of the auditor as well as an explanation of the criteria for international scrutiny of the relevant theme of money laundering and research aims also to evaluate procedures audit of the auditors in Iraqi commercial banks to reduce money laundering operations, with the suggestion of an audit program to reduce the phenomenon of money laundering in the Iraqi commercial banks.The researcher reached a number of conclusions and recommendations as a contribution in developing the procedures audit to reduce the phenomenon of money laundering in Iraq, whose conclusions search in the activation of the important role of auditors in the form that they can enhance the confidence of users of financial statements to their work, as the researcher recommended relying on international auditing standardsand international efforts to combat money laundering operations when they performed an audit, and find ways that will enable them with the other parties in the fight against money laundering and to get rid of their negative effects on the environment of Iraq

كفاية الاداء الاداري واثره في كفاية نظام الرقابة الداخلية : دراسة تطبيقية في عينة من الوحدات الاقتصادية الحكومية الانتاجية والخدمية == Managerial Performance Efficiency And Their Effect For Internal Control System Efficiency Afield Study For A Sample of Productivity And Services Government Economical Units

Author name: مجبل دواي اسماعيل الساعدي
Supervisor name: ماهر موسى العبيدي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: This study aimed to shed light on managerial Performance efficiency and their effect for internal control system efficiency. It is achieved for a sample of general managers and assistant of general managers and managers of audit, accounts, Planning and human resources management and auditors and accountants in productivity and services government economical units and it has been based on a basic hypothesis , that (the change in the level of managerial performance efficiency in providing internal control components will cause the change in the level of internal control efficiency). The researcher used the descriptive method in the theoretical part, and the statistical analysis in the practical part and for this purpose a testified questionnaire was developed. The study point out many conclusions the most importance interest weakness of the higher management in providing internal control components particularly in control environment - risk assessment and monitoring in research simple units, and all the correctional relation ships between internal control components and objectives of internal control are positive and significant. The study concluded with number of recommendations and suggesting including important necessity of higher management in provide of internal control components at appropriate level of efficiency and support that in provide relevant environment for the internal control, in additional to clear understanding to the important of internal control from higher management.

الافصاح في القوائم المالية للمصارف : دراســة مقارنة للتطبيقات المعمول بها في العراق مع المعيار الدولي رقم 30 == Disclosures In Finanicial Statements For Banks And Similer Financial Instituions In Iraq.Acomparation Study With The International Accounting Standard No.30/Discloures In The Financial Standards Similer Institutions

Author name: فداء عدنان عبيد
Supervisor name: عبد الفتاح امين حسن
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: The object of this study is to demanratrate the importance of fair and adequate disclosures in the financial statements published by banks and similer other financial establishments in Iraq compared with the international accounting standared 30(Disclosures In Finanicial Statements for Banks and similer Financial Instituions ).To accomplish this mission it was thought that a comparative study is needed, Therefore. achoice of two local Iraqi Banks(Rafidain Bank & Credit Bank of Iraq), as well as two foreign Banks one in Jordan and the other in Labanon(Ahli Bank of Jordan & Labanon and Mahjer Bank),In order to compar the similarties as well as the differences in the extent and scope. The local Iraqi banks using the Iraqi standared No.10 issued by the Iraq Board for Accounting standards where as the foreign banks in Jordan and those in Labanon use the international accounting standared No.30.The comparison revealed importance differences in the scope and extent of the information discloures.The thesis contain four chapters. chapter one dealt with the requirements for discloures in general emphasing its importance , while chapter two discussed the importance of discloures for Banks and other similar Financial Instituions. chapter three contain the analysis of similarties and differences between the information disclouresin the Finanicial Statements thes four banks. The thesis conclued in chapter four in which the main conclusions reached and certain recommendations offered to overcome the inadequate discloures in Iraqi Banks.

تقويم كفاية اداء مكاتب التدقيق المحاسبي الخارجي من وجهة نظر مدراء المالية في الوحدات الاقتصادية الانتاجية الخاصة

Author name: عواطف جلوب محسن
Supervisor name: ماهر موسى العبيدي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: نظرا للاهمية المتزايدة للمعلومات المتاحة في القوائم المالية وملحقاتها في مساعدة الاطراف المعنية في اتخاذ القرارات الرشيدة ورسم السياسات البناءة، فقد زادت اهمية مكاتب التدقيق المحاسبي الخارجي وقد اضحى دورها في المجتمع بارزا واساسيا، مما عزز بالتالي اهمية ت

التحليل الاستراتيجي للدخل التشغيلي : دراسة تطبيقية في الشركة العامة للصناعات النسيجية - مصنع نسيج الحلة == The Strategic Analysis of Operating Income An Applied Study In The Public Company For The Textile Industries The Textile Factory of Hilla

Author name: علي قاسم حسن العبيدي
Supervisor name: نصيف جاسم الجبوري
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: تناول هذا البحث موضوع (التحليل الاستراتيجي للدخل التشغيلي) وقد تم اختيار الشركة العامة للصناعات النسيجية (مصنع نسيج الحلة) عينة للبحث. واهتمت هذه الدراسة بمتغيرين رئيسيين الا وهما (التحليل الاستراتيجي والدخل التشغيلي), واستخدمت الدراسة احدى ادوات التحلي | This study dealt with "the strategic analysis of operating income". The public company of textile industries, "the textile factory of Hilla" was selected as a sample for the research. The study concerned with two main variables, they are : strategic analysis and operating income.The study used one of the total strategic analysis tools, it is "resources analysis method" through analysing the change in the operating income in the years that taken in comparing in three components : growth, price recovery and productivity. To achieve the goal of the research, the study depended upon a hypothesis : "The strategic analysis of operating income leads to supply the appropriate information for the management to make sure of executing its definite strategies".There is a group of aims that this research wanted to achieve, some of them as follows : 1 - Increasing the level of understanding of economic units in this country for the importance of strategies and the role played by them in achieving their goals and mission. 2 - Highlighting the nature of essential role that may be performed by the strategic analysis of operating income in presenting the appropriate information for the management to make sure of executing its definite strategies in advance and to evalute them. The research was ended with some conclusions and recommendations that may contribute in increasing the level of economic units in this country and to help them in achieving their goals in the desired way and correctly

تكاليف الجودة الشاملة وتاثيرها في تقويم الاداء الستراتيجي == Total Quality Costs And Its Effect In The Strategic Performance Evaluation

Author name: علي عبد الحسين هاني الزاملي
Supervisor name: منال جبار سرور السامرائي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: تبنت الدراسة الحالية موضوعا مهما في محاسبة التكاليف والمحاسبة الادارية يدور حول الربـط بـين تكاليف الجودة الشاملة وتقويم الاداء الستراتيجي من خلال استعمال المقاييس المالية وغير الماليـة لهـذه التكاليف في بطاقة العلامات المتوازنة وذلك استجابة لحاجة الوح | The current study adopted a importance subject in costs and managerial account - ting research through connecting between total quality costs and strategic perform - ance evaluation through the financial and nonfinancial measures of this cost in balanced scorecard as a responding for need of economic units to a new indicators and measures for performance concerting with many mutations in modern manu - facturing environment. The suggest of the study that titled (Total Quality Costs and its Effect in The Strategic Performance Evaluation - By implementation in the Light Industries Company / Heaters and Cookers Factory) The methodology of the study is design to identify and analyze the basic problem to researching for brushing aside of total quality costs in Iraqi manufacturing economic units and depended on fina - ncial measures only in performance evaluation, therefore the need of a new indic - ators and measures for performance appeared with mutations in modern manu - facturing environment.The current study aim to discussing knowledge pedestals of total quality costs and strategic performance evaluation as a responding for mutations in economic units environment and projecting light on important sides in this through Study and research in importance of hidden quality costs and adding two perspectives (social environmental and risks perspective) in balanced scorecard for expanding its role in strategic performance evaluation and determine, measure and disclosure of total quality costs (observables and hidden costs) and using financial and nonfinancial of this cost in strategic performance evaluation through balanced scorecard besides this test and analysis the effect of total quality costs in strategic performance eval - uation using fitted statistical styles for this purpose.The study gained its importance from importance of total quality costs and stra - tegic performance evaluation and correlate between there through balanced scor - ecard where the importance of total quality costs assist in setting by useful info - rmation in planning, controlling and performance evaluation until help in conti - nuous improvement, reducing of costs, improvement of quality and rational station process of management decision making. The hypothesis study has tested and analyzed its results for affirming to prac - ticability of total quality costs in setting of financial and nonfinancial measures can be used in strategic performance evaluation through balanced scorecard with six perspectives within modern manufacturing environment. The current study by applying in the Light Industries Company identify Heaters and Cookers Factory. This study reach for determine, measure and disclosure of total quality costs (observables and hidden costs) in this factory, and using the fina - ncial and nonfinancial of this costs in strategic performance evaluation through balanced scorecard with six perspectives. This study boil down some important conclusions and recommendations for identify fact of changeables as a depended in study and actual situated in theoretical and applicatiory study.At last, the current study assist in holding some scientific add - ons in hidden quality costs, social environmental perspective and risks perspective, all one corr - elate between total quality costs and strategic performance evaluation through financial and nonfinancial measures of total quality costs for devotion of this purpose through balanced scorecard with six perspectives, therefore this study presented cognitive contribution and added intellectual value to academic studies regarding of total quality costs and strategic performance evaluation

المحاسبة عن الانجاز ودورها في تحقيق القدرة التنافسية للشركات الصناعية العراقية : شركة الشهيد العامة لانتاج النحاس حالة دراسية == Throughput Accounting For And Its Role In Achieving The Competitiveness of The Iraqi Industrial Companies (Public Al - Shahid Company For The Production of Copper) Case Study

Author name: عامر دحام خلف الصبيحي
Supervisor name: بهاء حسين الحمداني
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعرضت نظم محاسبة التكاليف التقليدية للعديد من الانتقادات والتي تدور حول عدم ملاءمة هذه النظم للتطورات والتحولات التي تشهدها البيئة الصناعية الحديثة وما ترتب عليه من ضرورة احداث تغييرات جوهرية في نظم التكاليف والمحاسبة الادارية لكي تتلاءم والبيئة التنافسية | Exposed systems traditional cost of many of the criticisms that revolves around the inappropriateness of these systems developments and transformations taking place in the modern industrial environment and the consequent need for fundamental changes in the costs of systems management and accounting in order to fit in the competitive environment in order to support the economic capacity and improve production efficiency accounting.In response to all this emerged the concept of accountability for achievement and who tried to introduce a new concept of cost is different from the traditional concept of a standards development relating thereto and to try to introduce new concepts are facilitative and easily reached where the promised cost of raw materials only variable element and treat wages as a single fixed cost elements.The importance of the study by focusing on accounting for achievement as a way of modern management accounting methods in order to provide information Klfoah contribute to enhancing the competitiveness in a competitive industrial environment variable and sophisticated. The application of this study in the company from the public sector in Iraq Companies, a martyr of the General Company for the manufacture of copper wire one of the formations and the Ministry of Industry and Minerals, where was extracted the data needed for that.And through research and study in both theoretical and practical reach the study to a set of conclusions the most important of the Accounting achievement represents a new style in the field of accounting as a result of constant changes in demand from customers by intense competition, which generally require products at low prices (costs), high quality and increase the variety of products. As well as the study found a set of recommendations that can contribute to support the competitiveness of companies on the basis of what provided by the achievement of Information Accounting Klfoah to achieve development and improve operations in a manner commensurate with the competitive environment, increase quality and improve the decision - making process and to identify the main obstacles that prevent the progress of achievement through their of information.

اثر تغير المستوى العام للاسعار في القوائم المالية وانعكاساته على المؤشرات التقويمية المالية == Impact of General Price Level Changes In The Financial Statements And Its Reflection In Evaluating Indicators For Financial

Author name: عادل حسين علي الجنابي
Supervisor name: عباس حميد يحيى التميمي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: تميز العصر الحديث بظاهرة التغير في مستويات الاسعار بشكل واضح الامر الذي اثار الكثير من التساؤلات من قبل العديد من الكتاب والجمعيات والهيئات العلمية والمهنية المهتمة بالمحاسبة والمستعملين للكشوفات المالية حول مدى جدوى وملائمة المعلومات والبيانات التي تشتمل | The present time has been clearly marked by the phenomenon of prices changes. This situation has provoked the questions on a number of authors, associations, scientific and professional institutions, bodies concerned with accounting, and users of financial statements. These questions are concerned with the feasibility and appropriateness ofthe data included in financial statements and records based on historical cost for economic decisions. Despite the great concern for overcoming the influence of inflation in a number of world countries, inflation seems not to have been given any attention in Iraq. The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the impact of price level changes on the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another these accounting are not consistent. Also The statement of financial position contains different items of current and fixed assets, and different items of long - term liabilities and ownership equity, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects the results of the analysis because these ratios do not reflect the true financial situation of economic unity. The study is aiming at stating the effect of changing level of prices on evaluating indicators of financial ratios under historical cost model. The most distinctive conclusions of this study has shown that are substantial differences between accounting numbers of financial statements handled of inflation and those of traditional financial statements prepared based on historical cost, which effect on validity and suitability of accounting information published in financial statements, in addition, financial ratios that appear after and before modifying the statements have shown great differences among those ratios. The study also come out with the recommendations, the most important of them are : 1 - The necessity of preparing financial statement modified with the changes of general level of prices according to one of accounting model and these changes. should be in financial lists according to accounting standards issued.2 - The Taxation authorities should accept the modified statements according to general level of prices changes.3 - Activating Iraq accounting rule No.(8) that is devoted to changing in General price level changes

مسؤولية المدقق الداخلي في تقييم ادارة المخاصر المصرفية == Responsibility of Internal Auditor In Evaluation Banking Risk Management

Author name: ضمياء محمد جواد الشذر الامارة
Supervisor name: جليلة عيدان حليحل الذهبي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: Risk refers to the uncertainty about the events and results which has a material influence on the objectives and activities of the economic entities. It regards a chain of challenges which should face it to a chive their objectives. So the matter needs to establish a management to administrate it by put some relevant procedures to identify all the risks may face these entities, and how to treat with them, beside the control to reduce or prevent it.Banks deal with risks which have two sides the first relates with probability of occurring, while the other belongs to the size of the results.The internal audit is one of the major elements in the internal control system which have had a wide role covers all the activities (financial & operational) beside it regards a council and guide resource to the risk management.The major objective of this study is to show the role of internal audit in evaluation of risk managements performance. By identifying kinds of bank risks, rules & procedures to manage it, by depending audit based on risks as a methodology in the action.This study based on the main assumption followed by some secondary assumption to achieve the objectives of the study and to test its assumption, the present study has been divided into six chapters : the first is for the methodology and previous studies.the second is for the theoretical background control& internal audit.the third chapter deals with evaluation and management of banking risk.the fourth chapter focuses on the concept & requirement of audit based on risks beside show its contribution in evaluation of risks management by two sections.The fifths chapter is allocated to test the study assumptions by using the statically analysis and methods.The sixth (last) chapter introduced some conclusions and recommendations in the light of the theoretical and practical study.

مدخل قياس التكاليف على اساس المواصفات بهدف تخفيض التكاليف == Attribute Based Costing Measure Approach To Reduction Costs

Author name: ضرغام احمد عبد الرضا الجادري
Supervisor name: منال جبار سرور السامرائي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعاني معظم الشركات العراقية من ارتفاع تكاليف منتجاتها وانها تفتقر الى تطبيق الاساليب الحديثة في قياس وتحديد التكلفة وافتقارها الى استخدام التقنيات الكلفوية المعاصرة التي من شانها ان تخفض تكاليف المنتجات وتحسن الوضع التنافسي للوحدات الاقتصادية. ان تخفيض ال | Most Iraqi companies suffer from high costs of their products as they lack the application of modern methods to measure and determine the cost and lack of use of contemporary cost technologies that will reduce product costs and improve the competitive position of economic units. The cost reduction is one of the most important strategies adopted by the economic units to achieve a competitive advantage and the need for an integrated framework for managing the cost, from here should be reviewed to rely on traditional systems in the process of measuring the costs, Therefore, the present study has worked to adopt the use of modern methods to measure the cost, namely the approach Attribute based costing in response to the need of economic units to modern methods fit in with the modern environment changes.The current study tagged (Attribute based costing measure approach to reduction cost) methodology was designed to identify the fundamental problem of that there a lack of traditional systems to measure costs and their inability to meet the needs and requirements of customers to quality and the right price, Thus, the present study aims to address the knowledge foundations to attribute based costing approach and indicate reasons and justifications for the use attribute based costing approach and requirements and implementation steps And its role in reducing product costs in the company's research sample.The current study has gained importance from the fact that the entrance to the Attribute based costing provides the required information through cost measurement on the basis of specifications desired by the customer, which helps management economic units to improve the value of products and reduce costs, This approach also helps in providing products Attributes that add value to customers and meet their requirements as shows the value of attribute through the integration between the value engineering and attribute based costing.This present study helped to make some scientific additions in relation to the attribute based costing approach and the connection between this approach and value engineering technique so it is an intellectual contribution and the value of knowledge.

استخدام نظام ال (ABC) في تخصيص وتوزيع التكاليف التسويقية وترشيد قرارات التسعير : دراسة تطبيقية في الشركة العامة لتوزيع المنتجات النفطية الوسطى == Using ABC System For Assigning And Allocating Marketing Costs And Directing Pricing Decisions An Applied Study In Oil Products Distribution Company (State Co.) /The Middle

Author name: صلاح هادي محمد الخالدي
Supervisor name: فائز نعيم يوسف
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد نظام الـ ABC من احدث نظم التكاليف في الوقت الحاضر واكثرها دقة في تحديد تكاليف المنتجات، وبذلك يتطرق هذا البحث الى اهمية وضرورة استخدام نظام الـ ABC في تخصيص التكاليف التسويقية لغرض ترشيد القرارات الادارية المهمة مثل قرارات التسعير. اذ ان زيادة التكا | ABC system is considered the most modern and accurate system in determining products costs at present time. So this research deals with the importance and necessity of using ABC system in assigning marketing costs to direct the significant managerial decisions such as pricing decisions. The increase in marketing costs have increased their importance, and this requires to assign them to products in making pricing decisions, and not only assign production costs; as the traditional systems information have become misleading & confused, and the management can’t depend on them in making the significant decisions such as pricing decisions and products profitability valuation decisions.In addition to that the allocation of marketing costs to cost objectives (product, customer) must be done in a logical accurate way to get the most accurate costs of products, and to support the management with the more objective information. Hence, ABC system is used to assign those costs and this study aims to show the possibility of using ABC system in assigning marketing costs and the importance of that in directing pricing decisions.This research consists of four chapters; the first one in title “marketing costs and pricing decisions” includes three parts. The first one contains the concept of marketing and marketing costs, their characteristics, and importance at present time. The second one deals with the main purposes of classifying costs. Whereas the third part includes one of the previous purposes which is making managerial decisions represented in pricing decisions, it contains pricing concepts, its importance, objectives, and the essential methods of pricing, with advantage and disadvantage of each method.The second chapter in title “The concept and importance of ABC system and its designing steps”, deals with ABC system in two parts. The first one includes ABC system concept, the reasons of its emergence, the philosophy of ABC system, the essential indicators dependent in applying this system, and the benefits achieved of applying it. The second one shows the essential steps of designing ABC system in marketing companies and the role of this system in directing pricing decisions. The third chapter represent the practical part of this research which titled “Applying ABC system in Oil Products Distribution Company (State Co.) / The Middle”. This chapter contains four parts , the first one includes a historical and acknowledging summary about the company, the sample of this research (Oil Products Distribution Company (State Co.) / The Middle) , the second one shows the steps of applying ABC system in that company. The third one is about operating ABC system in the company to determine the products costs, and how much it is important in directing pricing decisions. Whereas the fourth one includes the determinations of mechanism dependent in pricing products for the distributing company, and determining the suggestive prices by depending on cost informations that provided the ABC system.Finally the fourth chapter which is “ The conclusions and recommendations”. It is of two parts, the first one is about the conclusions, and the second one is about the recommendations

استعمال التحليل المالي لقائمة التدفق النقدي كوسيلة لتقييم مصادر النقد واستعمالاته في منشات الاعمال : دراسة تطبيقية في شركة المنسوجات الصوفية في الناصرية == Uses of Financial Analysis For Cash Flow Statement As Amean For Evaluating The Sources And Uses of Cash In Business Enterprises Applied Study At The Textil Company In Nassiriyah

Author name: صبيحة برزان فرهود
Supervisor name: اسماعيل خليل اسماعيل
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: This research aims to appear Cash Flow Statement as article or mean to assessment sources and uses the cash in the textile company in Nassiriyah through , using the financial analysis ( financial Ratios ) to results of cash flow statement for the year 2002 , so the application studies of the research showed that pure of Cash Flow From financing and employing activities were negative as a result of increasing of cash uses to it sources , while the Cash Flow of investment activities was positive causing that a reason of increasing the cash in 2002 for this company ( research sample ) is a result of investment activities.Through of using financial analysis ( financial ratios ) appears to upper in a company management ( research sample ) many of financial indictors that will be a basic to get many of discussions to repeat of view in evaluation of uses and sources cash in the company , on the basis of achievement a balance between the sources and uses of cash in all of the three activities ( operating - investing - financing ), then a balance among sharing of all of these activities in yearly cash increasing for the company.To realize the aims of this research ,therefor , we divide it into four chapters. The first specifies to the theoretical side of Cash Flow Statement , while the second chapter specifies to the financial analysis and the role of accounting information in financial analysis, the third specializes to application side and analysis of the results. The fourth chapter obtained the conclusions of a theoretical and Application sides , recommendation.

دور الرقابة الداخلية في تحديد منهجية التعامل مع مخاطر التدقـيق == The Role of Internal Control In Determining Methodology of Dealing With Audit Risks

Author name: سهاد صبيح فرج
Supervisor name: ثائر صبري محمود الغبان
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: استهدف البحث التعريف بدور الرقابة الداخلية في تحديد منهجية التعامل مع مخاطر التدقيق، حيث بني البحث على فرضيتين هما : 1."ان تطبيق منهجية تدقيق علمية وعملية تاخذ في الحسبان ضرورة التعامل مع مخاطر التدقيق ومواجهتها، يخفض من تهديدات تلك المخاطر لعمل | The thesis aims at defining the role of the internal control in determining the methodology of handling the audit risks. The thesis is based on two hypotheses.1. "The methodology of practical and scientific audit which takes into account the necessity of handling and facing the audit risks helps to reduce the threats of these risks to the auditor's work".2. "The auditor's sound and appropriate assessment of the attitude of the management towards the proper design and fulfillment of the policies and procedures of the internal control helps him to draw the strategies of handling the entity - related audit risks".The researcher carries out the applicatory part of the thesis by using two approaches. The first is a questionnaire distributed on a sample auditors who work in the Supreme Audit Board and private audit bureaus. The questionnaire consists of two themes the total questions of which is seventy. The results of the questionnaire are analyzed according to the following statistical methods : weighted mean, standard deviation, coefficient of variation, chi - square, and factor analysis.The second approach is a field study conducted by the researcher in an Iraqi bank in which the internal control risks are assessed by using risk assessment matrix.A number of conclusions have been arrived at the most important of which are : 1. There is a general agreement about the necessity of taking into consideration the audit risks by the auditor.2. Audit risks assessment can help the auditor to carry out a number of tasks such as determining the size and the type of the audit evidence as well as the nature, time and range of the audit, anticipating the risks is to confront during the audit process and allotting enough time for carrying out the requirements of the audit effectively.3. Understanding the internal control in respect of the effectiveness of its design and fulfillment, is useful in assessing the audit risks and determining the audit strategies.4. The assessed level of the audit risks influences the determination of the nature, type and the amount of the required audit evidence.5. The auditors are fully aware of the importance of the internal control. However, it is noteworthy that most of the concentration and emphasis is laid on the traditional approach of the internal control which is based on the primary test and carrying out the commitment tests.6. The field study which has been conducted in an Iraqi bank clearly reveals the fact that there is a possibility of assessing internal control risks by means of control risks assessment matrix.The thesis is rounded off with a number of recommendations, the most important of which are : 1. The necessity of paying more attention to audit risks before and during the fulfillment of the audit process.2. Developing the capabilities of the auditors and acquainting them with the latest trends concerning the issues of internal control.3. Adopting the methodology outlined in the thesis to handle the following audit risks : • Risk - avoidance approach.• Readiness to risk - endurance approach.• Risk reduction approach.4. using control risks matrix as a helpful tool in outlining the control policies and procedures and linking them with audit objectives.

استخدام اسلوب التكاليف على اساس الانشطة ABC في قياس تكلفة الخدمة الصحية : دراسة نظرية وتطبيقية في مستشفى الجراحات التخصصية == The Use of Activity Based Costing ABC Approach In Measuring Cost A Teoretical & Appling Study In Hospital of Speciaist Surgeries

Author name: سحر طلال ابراهيم
Supervisor name: فائز نعيم يوسف
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:

قياس تكاليف الجودة البيئية واثره في ترشيد الاداء البيئي == Measuring The Costs of Environmental Quality And Its Impact On The Rationalization of Environmental Performance

Author name: زينب حمودي هاشم
Supervisor name: علاء جاسم سلمان
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان التغيرات الكبيرة في بيئة الاعمال المعاصرة نتيجة التطورات التكنلوجية وعولمة التجارة ادت الى زيادة الاهتمام بالجودة البيئية بوضعها احدى عناصر الميزة التنافسية في السوق لان الزبائن يفضلون المنتجات الصديقة للبيئة او قليلة التاثير على البيئة والمجتمع يفضل ا | 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 it have been used each of the following mechanisms (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables 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. The study found Midland Refineries Company (Daura) and their employees to know the key elements of the costs of environmental quality and how to be identified, measured and disclosed separate reports and connote the importance of the information provided which leads to the failure of the Midland Refineries Company, which (Daura) to identify and measure these costs the disclosure, which led to the failure to identify the movement of these costs and their evolution in terms of increase or decrease from period to period, and the weakness of the attention Midland refineries company (Daura) by asking the right spending on environmental protection costs as it focused on cost recycling influential products in the environment without the strengthening of other costs in order to reduce the environmental cost of internal failure

التكامل بين المحاسبة عن الانجاز ونظرية القيود في تحديد التكاليف لترشيد القرارات التشغيلية بالتطبيق في الشركة العامة لصناعة البطاريات == Integration Between Throughput Accounting And Theory of Constraints In Costs Identifying To Improve Operating Decisions

Author name: رفل شاكر سلوم الخفاجي
Supervisor name: منال جبار سرور السامرائي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: تميزت البيئة الصناعية في العصر الحديث بتسارع تطورات امكانياتها التقنية والفنية من اجل تلبية متطلبات السوق من المنتجات ذات الجودة والسعر المناسبين بما يضاهي الطلب على تلك المنتجات، وبذلك اعتمدت الشركات الصناعية انظمة ادارية ومحاسبية تواكب وتحاكي التطورات ا | Characterized by the industrial environment in the modern era accelerated developments potential technical and functional in order to meet the market requirements of quality products and price appropriate including comparable demand for those products, and thus adopted the industrial systems, administrative and accounting cope with and simulate technological developments and their associated complications and standards for performance and ways to achieve its goals.Based on those requirements have emerged many of the techniques and approaches in management accounting with the assumptions and attitudes differentiated in an attempt by their authors to find ways to achieve success, which is different from one perspective to other, and most important ingredients for success to build on good decisions based on sound foundations and scientific rather than relying on experience and skillfor those in charge of the decision - making process.Also, many of these particular operating decisions which need to cost measurement for sound output of the production process to be the foundation stone for the start of improvements and enhancements on the components profitability wich achieves the satisfactory results.Among these approaches the entrance to the accounting for achievement, who tried to put forward the concept of the cost is different from the traditional concept and development of related standards by renaming some of them and a fundamental change to the concept of others and the introduction of new variables in the cost measurement process.It is administratively emerged as the Theory of Constraints as one of the methods to deal with scarce resources relatively To overcome the constraints and limitations that impede economic unity in its progress towards achieving its goal, have been subjected to a lot of criticism from researchers over the past two decades, also appeared to her supporters tried to use its way simplified and expanded to include unitswith a different activity is productive activity.Study importance derives of accelerating industrial developments that need to be systems cost - accommodate these developments and focus on all that would maximize its goal, throughput accounting has focused on changing the costs structure considered raw materials only element that changes with activity volume as wage labor and factory overhead been enter under the fixed section to simulate the increasing automation in the industrial environment, as well as the Theory of Constraints focused on bottlneck and capacity constraints and other restrictions that reduce the throughput unless they are managed and processed.Based on the above, the study hypothesis has to be integration between throughput accounting, the theory of constraints will determine the costs that rathonalize operational decisions and increase thier quality.This study has been applied to, in the company of the public sector companies in Iraq is the General Company for batteries which were extracted the necessary data required to build and test the relrvance of the information generated in the rationalization of a package of operational decisions that are replicated in each industrial unit approx.The study concluded a set of conclusions and recommendations in the theoretical and practical sides embodied in the most important variables affecting the success of each company.

تصميم نظام محاسبة التكاليف الموحد لقطاع الصناعات التحويلية == Design Uniform Cost Accounting System For Industrial Manufacturing Sector

Author name: رجاء صادق بيجان
Supervisor name: نصيف جاسم محمد علي الجبوري
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد نظام محاسبة التكاليف من الانظمة التحليلية التي تلعب دورا مهم في دعم الادارة في التخطيط والرقابة واتخاذ القرارات, كما انها اصبحت ضرورة ملازمة لانشاء اي مشروع صناعي اكان ام خدمي ام زراعي..الخ.لقد الزم النظام المحاسبي الموحد الشركات بضرورة ان يكون لديه | The cost accounting system of analytical systemsThe Cos Accounting System is one the analytic Systems which plays important role by support the management in planning & control and decisions - making ,as it became attendant necessity to establish any project whether industrial , service or agriculture..etc.The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success. So the Search has been prepared for the potentiality to set and designing Consolidated Costing System that provides relevant information for proper decision - making, So the need has been emerged in practical realism to review the costing system that came with the Consolidated Accounting System specially since increasing the demand for information and the changes that occurs in business environments and the insistence to perform competitive advantageous. Al - Kut General Company For Textile Industries has been selected as a field to apply this Search due to its importance on industrial sector level, in addition to experience of the company and its potentialities as well Through studying the truth of current costing system and identifying the weaknesses & strength points ,also create model for a Consolidated Costing System that fits the nature of cost centers and products too. The system has been applied and the outputs has compared in form that shows the information and the styles that is created from applying the new system shall be more efficient and important in serving the management to provide all requirements for information

اثر تطور البيئة الصناعية المتقدمة والسوق المفتوحة في نظام التكاليف المعيارية : دراسة تطبيقية في شركة الصناعات الاليكترونية == The Effect of Developing The Advanced Industrial Environment And The Open Market In The Standard Cost System

Author name: ذكرى جمعة سكر الواسطي
Supervisor name: نصيف جاسم الجبوري
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: منذ بداية عقد الثمانيات من القرن السابق ونظام الكلفة المعيارية يواجه الانتقادات الشديدة ويتعرض للهجوم بسبب انه لا يزود الشركات الصناعية المتقدمة بالمعلومات المطلوبة ويعود الانتقاد الموجه لنظام الكلفة المعيارية الحالي (التقليدي) بانه نظام غير مرتبط بالبيئة | It is not new to say that the Cost Accounting was born and grown up in the advanced industrial environment. After the enormous evolution in that environment, the needs have increased to develop the Cost Accounting System as the direct labour encompasses a little proportion in comparison to the factory overhead costs. Therefore many cost systems had appeared in addition to a lot of ways and measures to overcome the emerging problems. One of the most important cost systems is the Standard Cost System. The problem in the research is that Cost Accounting is still slow in its evolution to follow the current development in the advanced industrial environment and the open international markets.We can't deny that there are a lot of interesting attempts to follow the ongoing development. Nevertheless, there are still drawbacks and problems in the Cost Accounting Systems that had not been resolved yet and the Standard Cost System is one of them. The aim of this research is to answer the question; can the current Standard Cost Accounting System accomplish the real needs of the fast and successive developments in all the knowledge fields and the world of today which is strongly correlated with the advanced technology and the open international markets? or it needs to develop and change to follow the current changes in our world today.The hypothesis of this research embraces the idea that there's a positive and strong relationship between the technological development or the advanced industrial environment and the open markets with the Cost Accounting System.The significance of this research comes to show how the Standard Cost System is important as an applied system in almost or nearly all the industrial companies and institutes in the developed countries and in spite of that it is facing a lot of assaults and bitter criticisms.It has been concluded through the research that the Cost Accounting System is so effective and being used in spite of all criticisms; but it needs to be developed and updated. In addition it was deduced that there are industrial institutes that don't apply the non - financial measurements besides the financial measurements in the process of monitoring and development.With regard to the researcher's recommendations; they include measure to apply and develop the Cost Accounting System and to apply some suggested samples of new variances besides using the non - financial measurements with the financial measurements in the process of monitoring.

مدى ملاءمة معايير المحاسبة والتدقيق في المؤسسات المالية الاسلامية للتطبيق في المصارف العراقية الاسلامية == The Appropriateness of The Accounting And Auditing Standards In The Application of The Islamic Iraqi Islamic Banks And Financial Institutions

Author name: نهله عبيس طلال
Supervisor name: طلال محمد علي الججاوي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: اصبحت الصناعة المصرفية الاسلامية حقيقة واقعة ليس في العالم الاسلامي فحسب، ولكن في معظم دول العالم اذ هي منتشرة في معظم الدول، مقدمة لذلك فكرا اقتصاديا ذا طبيعة خاصة وقد اصبحت هذه المصارف واقعا ملموسا تجاوز اطار التواجد لينفذ الى افاق التفاعل والابتكار و| Islamic banking industry has become a reality not only in the Islamic world only, but in most countries of the world, as is common in most states, a prelude to that a economically thought a private nature. These banks have become a reality exceeded the framework of presence to implement the prospects of interaction, innovation and deal positively with the developments of the times faced by the world today as the number of Islamic banks, according to the latest statistics to more than ( 500) bank Islamic financial institutions in the various countries of the world, due to the factors of liberalization that the Islamic world has witnessed the real desire of these communities in building a developed society and the search for suitable alternatives to the economic and social reality and religious In the framework of this importance, the Iraqi Like other Iraqi financial institutions seek to guide their operations to serve the economic and social environment in ports, which does not control interest rates and makes a profit considerations of social considerations so that the social return be one of the indicators making investment decisions Islamic banks, and Islamic banks originated Iraq under difficult environmental conditions as a result of conditions and events experienced by the country and all that was born provoked negative reflected on the development of this industry, came this research in an attempt to shed light on the Iraqi Islamic banks and to identify the most important features of the industry and the accounting and auditing standards and controls legitimacy applied to highlight the role Economic played in the economic development process through holdings of material and technical capabilities, and demonstrate the distinct role of body internal Shari'a, which is an independent body of scholars who specialize in the jurisprudence of transactions and entrust to the Superintendency legitimate internal guidance Activity banks, monitoring and supervision to ensure compliance with the provisions and principles of the Sharia Islamic, and through what provided by the Accounting and Auditing of accounting and the legitimacy of standards promised as one of the most important regulatory tools to detect deviations occurring and correct errors in the light of the auditing standards and controls legitimacy of Islamic banks was inevitable that the Iraqi Islamic banks committed to the application of these standards, have reached a researcher to conclusions the most important that the Iraqi Islamic banks need to develop technical and financial instruments in line with the economic and financial reality and the search for new investment tools to enable them to keep abreast of developments in this dynamic industry as well as the Iraqi Islamic banks able application of accounting standards and reality by the Accounting and Auditing Organization for Islamic Financial Institutions through the enactment of laws on Islamic banking industry and to achieve control and Shariah principles

تقويم اداء مراكز المسؤولية باستعمال اساس الانشطة : دراسة تطبيقية في الشركة العامة لصناعة الزيوت النباتية (مصنع المامون)

Author name: خضير مجيد علاوي
Supervisor name: جليلة عيدان حليحل الذهبي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: The performance evaluation regarded very important process because of the management's need to the periodical & continues evaluation for its different activities, especially they face many problems in using it's recourses in an active & efficient manner.The responsibility accounting system had been used as a result for the development in economic environment as a tool for control & performance evaluation.so in order to achieve its objectives the responsibility accounting system must depend upon a modern accounting system in evaluating responsibility centers.This research aims to show deficits sides in evaluating responsibility centers beside improving the methods & techniques of performance evaluation by using activities base, depending on ABC & ABM information, by applying & testing in the general company for the vegetables industry (ALmaamoon factory).This research consists five chapters : The first chapters had allocated to show the research methodology & the previous studies through its two sections.The second chapter had allocated as an introduce to performance evaluation of responsibility centers through its three.The third chapter had deal with activities base & performance evaluation of responsibility centers through its three sections.The fourth chapter had allocated to the practical side through its three sections.Finally the fifth chapter summarized the major conclusions and presented some recommendations that relate to the study aria through its two sections

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

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