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مظاهر البذخ والترف عند الخلفاء والامراء في العصر الفاطمي من سنة (358 - 567هـ/ 968 - 1171م) == Appearances of Lavishness and Luxury to Caliphs and Princes of Fatimid Era from 358 to 567 H./ 969 to 1171 A.D

Author name: ندى عباس فرحان الشمري
Supervisor name: محمد مهدي علي الشبري
General topic: History
Specific topic: Islamic History
Degree: Master
Language: Arabic
University location: Karbala
First pages:

تقويم اداء الجامعات العراقية في ظل مؤشرات الاداء المالي ومعايير الجودة الشاملة : بحث تطبيقي في جامعة كربلاء == Evaluating Performance of the Iraqi Universities in light of Financial Performance Indicators and Comprehensive Quality Standards An applied Research in the University of Kerbala

Author name: نوفل محمود موسى التميمي
Supervisor name: فؤاد عبد المحسن الجبوري
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Karbala
First pages:
Abstract: تعد الجامعات العراقية من المؤسسات المهمة التي ترفد سوق العمل بالملاكات الفنية والاكاديمية والمهنية وفق معايير ومؤشرات مالية متفق عليها ينبغي توافرها وتطبيقها، ومن تلك المعايير المهمة، معايير الجودة الشاملة التي اعدت اساسا في التصنيف الدولي للجامعات وكذلك المؤشرات المالية، لذا فان مشكلة البحث تتمحور في ضعف تطبيق معايير الجودة الشاملة والمؤشرات المالية للجامعات العراقية مما يجعلها غير مواكبة للتطورات والتحسينات للجامعات الرصينة.والهدف الرئيس للبحث هو تقويم اداء الجامعات العراقية من خلال تطبيق المؤشرات المالية المعتمدة من قبل ديوان الرقابة المالية الاتحادي ومعايير الجودة الشاملة لاجل الارتقاء بالاداء الجامعي العراقي وان عملية تقويم الاداء تسهم في تشخيص مواطن القوة والضعف داخل المؤسسة التعليمية مما يسهل ايجاد الحلول المناسبة للمشاكل التي تواجهها. ولتحقيق هذا الهدف تم اجراء دراسة تطبيقية في جامعة كربلاء (عينة البحث) ومن الاستنتاجات المهمة التي توصل اليها الباحث ان عملية تحديد المؤشرات الخاصة بقياس مستوى الاداء تعد ركنا اساسيا ومهما في عملية تقييم الاداء، من اجل مراقبة الاداء وتحسينه ومعرفة اسباب الانحرافات لاتخاذ القرارات السليمة، لذلك تعد مؤشرات الاداء المالي ومعايير الجودة الشاملة اكثر شمولية لانشطة المؤسسة التعليمية وما تحتويه من ادوات لقياس الجودة التي تعد ضرورية لتحسين وتطوير الاداء.واوصت بعدد من الوصايا اهمها ضرورة تبني معايير ومؤشرات عند تقويم اداء المؤسسة التعليمية كونها تعد البديل الامثل لقياس مستوى الكفاءة في العملية التعليمية والفاعلية في تحقيق الاهداف، فضلا عن شمولية هذه المعايير وما تحتويه على مؤشرات للجودة التي تعد ضرورية لتحسين الاداء. | Iraqi universities are important institutions that provide the labor market with technical, academic and professional staff according to agreed financial criteria, indicators that should be met and applied. Among those important criteria are the comprehensive quality standards, which were developed primarily in the International Classification of Universities, as well as financial indicators. Therefore, the problem of research is centered on the weakness of the application of comprehensive quality standards and financial indicators of Iraqi universities, making them not keep up with the developments and improvements of the universities.The main objective of the research is to evaluate the performance of Iraqi universities through the application of financial indicators approved by the federal financial control office, and comprehensive quality standards to improve Iraqi academic performance. The process of evaluating performance contributes to the diagnosis of strengths and weaknesses within the educational institution, making it easier to find appropriate solutions to the problems that face.To achieve this goal, an applied study was conducted at Kerbala University (the study sample). One of the important results of the study, the process of determining performance level indicators is an essential and important part of the performance appraisal process. In order to control, improve performance and know the causes of deviations to make sound decisions. Therefore, financial performance indicators and overall quality standards are more comprehensive for the institution's activities. The quality measurement tools that are necessary to improve and improve performance. The study submits a number of recommendations such as : the need to adopt criteria and indicators when evaluating the performance of the educational institution, as it is the ideal alternative to measure the level of efficiency in the educational process and effectiveness in achieving the goals. As well as the comprehensiveness of these standards and the quality indicators that are necessary to improve performance

تقييم كفاءة اداء المصارف الاسلامية العراقية : دراسة تحليلية مقارنة مع المصارف الاسلامية الاماراتية والاردنية للمدة (2005 - 2014) == Evaluating the efficiency of the performance of Iraqi islamic banks A comparative analysis with the UAE and Jordan Islamic banks for the period (2005 - 2014)

Author name: امنة صبري كريم الزبيدي
Supervisor name: حيدر يونس كاظم الموسوي
Specific topic: Banking & Finance Science
Degree: Master
Language: Arabic
University location: Karbala
First pages:
Abstract: والسياسي والامني المتذبذب والمتردي في العراق خلال مدة الدراسة , بالاضافة الى الاسباب المتعلقة بادارة المصرف ومجلس ادارته وخططها واقتصار عملياتها على عمليات محدودة وعدم الخوض في الاستثمار وخدمة المجتمع وهو الهدف الاساسي للمصارف الاسلامية.اضف الى ذلك ضعف مؤشر الربحية الكلي في المصارف الاسلامية العراقية بالمقارنة مع مؤشرات الربحية الكلية في المصارف الاسلامية للامارات والاردن وذلك ما بينته نتائج القياس الخاصة بمؤشر الربحية الكلي , اذ جاء العراق بالمرتبة الاخيرة بعد الاردن والامارات . بالاضافة الى ارتفاع مؤشر السيولة وضعف الاستثمار في المصارف الاسلامية العراقية بالمقارنة مع المصارف الاسلامية في الامارات والاردن , اذ جاء العراق اولا في نسب السيولة وبعد الامارات والاردن , مما يشير الى ضعف مساهمة المصارف الاسلامية العراقية في الاستثمار ودفع عجلة التنمية الاقتصادية المنشودة .اما من اهم التوصيات التي جاءت بيها الدراسة , وضع استراتيجيات مصرفية ضمن خطط قصيرة ومتوسطة وطويلة الاجل لرفع مستوى الاستقرار في مؤشرات الاداء المالي للمصارف الاسلامية العراقية للابتعاد عن التذبذب والتباين في نمو مؤشرات الاداء المالي لتلك المصارف , والافادة من التجارب العربية والعالمية (مثل السعودية ومصر وباكستان وماليزيا وايران وغيرها من الدول ) في مجال الصيرفة الاسلامية وتعشيق تفاصيل تلك التجارب في الواقع التطبيقي للمصارف الاسلامية العراقية بتحديثات تتلاءم مع واقع البيئة الاستثمارية في العراق .وضرورة تفعيل الصيغ الاستثمارية وتنويعها في المصارف الاسلامية العراقية وتخفيض معدلات السيولة المصرفية المرتفعة (على ان لا تتعدى سقوف الامان والضمان الموصي بها ), مما سينعكس ايجابا على تفعيل الدور الاستثماري والتنموي للمصارف الاسلامية في الاقتصاد العراقي .وتم تقسيم الدراسة الى ثلاثة فصول رئيسة , جاء الفصل الاول بواقع مبحثين اثنين تضمنا بعض الجهود المعرفية السابقة ومنهجية الدراسة , فيما جاء الفصل الثاني بمبحثين استعرض المبحث الاول جانب فكري معاصر للمصارف الاسلامية وتضمن المبحث الثاني تقييم كفاءة اداء المصارف الاسلامية , اما الفصل الثالث فتضمن ثلاثة مباحث ,تضمن المبحث الاول قياس وتحليل واقع المصارف الاسلامية في عينة الدراسة (العراق , الامارات والاردن ) فيما جاء المبحث الثاني بتحليل مؤشرات الربحية والسيولة في مصارف عينة الدراسة اما المبحث الثالث فتضمن قياس وتحليل متغيرات الربحية الكلية والسيولة الكلية في المصارف الاسلامية لدول العينة. المقدمةباتت المصارف تمثل عصب الاقتصاد, وشريانه الابهر, ومحركه الاساس , وتؤدي مع الاسواق المالية دورا محوريا في تمويل باقي القطاعات الاقتصادية وزيادة فاعليتها داخل الاقتصاد المحلي . وتقوم المصارف في الوقت الحالي بادوار متنوعة ومتعددة من اهمها تسهيل وتنظيم عمليات التعامل بين مختلف الانشطة المالية والاقتصادية وحتى الاجتماعية من جهة وبين الافراد وباقي مؤسسات المجتمع من جهة اخرى . ومحاكاة للدين الاسلامي الحنيف واتساقا مع مبادئه الرئيسة انبثقت المصارف الاسلامية لتتناغم في محتواها وتفاصيلها مع تعاليم الدين في مجال التمويل والاستثمار المصرفي ودعم الاقتصاد. فالمصارف الاسلامية هي مؤسسات تلتزم بجميع اعمالها وفقا لاحكام الشريعة الاسلامية وتمتاز عن باقي انواع المصارف بتعدد مجالات تمويلها او صيغها الاستثمارية ولا تتعامل مع الائتمان الا بحدود البيوع الشرعية . ولقد اتسع دور هذا النوع من المصارف في الاقتصاد ليس على مستوى البلدان الاسلامية فحسب بل امتد الى دول غربية كثيرة , وبدات مصارف عالمية تستحدث فروعا ومنافذا للصيرفة الاسلامية . ولكن على الرغم من هذا التطور الا ان الكثير من المصارف الاسلامية ما تزال تعاني من معوقات وصعوبات كثيرة جدا تجعلها لا تستطيع المنافسة مع باقي المصارف التقليدية العالمية , ويرجع ضعف تنافسيتها او ضعف مركزها التنافسي هذا الى ان بعض الدول الاسلامية تعاني من خلل في الاطر التطبيقية والاطر القانونية التي تبنت التجربة المصرفية الاسلامية , ومن بين تلك الدول العراق ؛ ولذا كان لزاما على كل الباحثين والمتخصصين في هذا الحقل ان يقوموا بدراسات وابحاث في سبيل تطوير هذا العمل من اجل دفع عجلة التنمية الاقتصادية , والاهتمام اكثر في ضخ الدراسات والبحوث في مجال العمل والقطاع المصرفي الاسلامي لتفعيل دورها في الاقتصاد المحلي داخل البلدان الاسلامية عموما , والبلدان العربية على وجه الت | Expresses as banks, the backbone of the economy, his aorta, engine basis, and with the financial markets play a pivotal role in the financing of the rest of the economic sectors and effectiveness within the domestic economy. The simulation of the religion of Islam and consistent with the principles of the Chairperson had emerged from Islamic banks to fine - tune in content and details with the teachings of the religion in the area of finance and investment banking system and supporting the economy. Islamic banks are institutions to abide by all its work in accordance with the provisions of the Islamic Shariah and feature from the rest of the types of banks and multiple areas of funding or investment wording and does not deal with credit, limits the legitimate sales. Has widened the role of this type of banks in the economy is not at the level of the Islamic countries but extended to many Western countries, launched the Global banks develop branches of the Islamic Banking. Now the Islamic banks rich scope and a center to attract many intellectuals and investors in the field of the financial and banking specifically, especially after its crises of the financial system in all its forms the latest global financial crisis (2007 - 2008). The aim of this study to a number of objectives, the most important of which is the evaluation of the efficiency performance of Islamic banks Iraq as a new experience in the financial arena Iraqi economic, assessing the efficiency and performance of some Islamic banks in the United Arab Emirates. Add to this the in - depth analysis of some of the performance indicators of the Chairperson and the measurement of their content, the study proceeds from the assumption that the Chairperson of the summarized the weakness of the efficiency of the performance of the banks and the Iraqi Islamic compared with, which emanate hypotheses multiple subnet.

دور المصارف الاسلامية في تحقيق الاستقرار المالي == The role of Islamic banks in achieving Financial Stability

Author name: اسراء نظام الدين حسين الطائي
Supervisor name: فاضل موسى حسن المالكي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Karbala
First pages:

دور السياسة المالية في تحسين المناخ الاستثماري في القطاع السياحي في بلدان مختاره == The role of fiscal policy in the improvement of the investment climate of the tourism sector in selected coun

Author name: محمد خيري داود خنجر الصليخي
Supervisor name: عامر عمران كاظم المعموري
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Karbala
First pages:
Abstract: Most of Developing countries have a lot of tourism requirements but they lack a way to invest this sector. They can attract the investment in the tourism sector by using government spending policies and tax incentives that is offered by the government as well as the operation of spending on infrastructures and the spending on the electricity, education, public transportation and security sectors in addition to the functional expenses that provide an attractive climate for local and foreign investment.Both of Turkey and Egypt have developed the tourism sector to increase the contribution percentage in GDP, through the best use of the resources that is available in these countries, in addition to public expenditure policies and taxes which represented by increasing of the countries expenditure on the infrastructures and appropriate institutional changes, which they can led to increase the volume of the tourism investment.The study refers to the reality of fiscal policy and the tourism investment in Iraq and what is the tourism possibility who is owned "that is represented by the various types of the tourism sites and how invest them in the proper way". The Iraqi fiscal policy depends totally on the public spending side because there is no taxes effects in achieving goals that the government is seeking, as a result of backwardness and weakness in the Iraqi taxes system; which is characterized by pluralism and not modernity, and the tourism investment is based on what is available from infrastructure and security, which is depending heavily on public spending

امكانية تطبيق النظام المحاسبي الحكومي اللامركزي المدعوم بنظام احصاءات مالية الحكومة GFSs في المؤسسات البلدية لتلبية متطلبات توحيد الحسابات والافصاح : دراسة تطبيقية في بلدية كربلاء == The possibility of applying the decentralized government accounting system supported by the government financial statistics system (GFSs) in municipal institutions to meet the requirements of account consolidation and disclosure

Author name: هدى احمد علي المطيري
Supervisor name: اسعد محمد علي وهاب العواد
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Karbala
First pages:
Abstract: تنبع اهمية البحث من التطورات الاخيرة في توجه الدولة بنقل الصلاحيات المالية للمحافظات غير المرتبطة في اقليم مما يتطلب من مديريات الشؤون المالية في المحافظات استخراج موازين مراجعة موحدة لكل الدوائر المرتبطة بها وهي كل من ( البلديات ( بلدية - ماء - مجاري) ، الصحة ، التربية، الزراعة، الشرطة، الرعاية والضمان الاجتماعي) وبالنظر لاختلاف الانظمة المحاسبية في هذه الدوائر وخاصة الدوائر التابعة الى وزارة البلديات تحاول الباحثة الوصول الى حلول لمساعدة ادارات المحافظات لتحقيق الاهداف التي تسعى الى تحقيقها من خلال توحيد النظام المحاسبي لجميع هذه الدوائر وبالتركيز على مديرية بلدية المركز وبلديات الاقضية والنواحي.وان الهدف من الدراسة تقويم النظام المحاسبي الموحد للبلديات ومعرفة اهم المشاكل والمعوقات خلال فترة تطبيقه. التعرف على مدى تطابق النظام المحاسبي الموحد للبلديات مع الاهداف التي جاء بها قانون ادارة البلديات رقم 165 لسنة 1964 المعدل, توظيف النظام المحاسبي الحكومي باستخدام دليل احصائية مالية الحكومة في مراكز البلديات والاقضية والنواحي وذلك لتوائمه مع الاهداف التي تسعى لها المؤسسات البلدية من تقديم الخدمات للجمهور من دون مقابل او بمقابل رمزي. بيان اهمية استخدام نظام احصاءات مالية الحكومة GFS وما يحققه هذا النظام من معلومات احصائية ومالية على مستوى الدولة ومتوافق مع متطلبات البنك الدولي وصندوق النقد لدولي. واهم ما توصلت الية الدراسة ان استخدام دليل احصاءات الحكومة GFS يحقق متطلبات واهداف الدوائر غير الهادفة للربح التي من ضمنها المؤسسات البلدية يؤدي الى صعوبة توحيد الحسابات على مستوى المحافظة وصعوبة استخراج ميزان مراجعة موحد لكل الدوائر المرتبطة بالمحافظة, يعتقد 98% ممن تم استطلاع ارائهم من موظفي البلديات ان اعتماد نظام احصائيات مالية الحكومة يساعد وحدات الشؤون المالية في المحافظات على انجاز المهام الموكلة اليهم في عملية التوحيد واعداد موازين المراجعة الموحدة لامتلاكه مجموعة متكاملة من الحسابات تستطيع ان تغطي جميع انشطة مؤسسات الدولة.وتوصي الباحثة بتوحيد جميع الانظمة المحاسبية للدوائر المرتبطة في المحافظة من خلال استخدام النظام المحاسبي الحكومي المدعوم بنظام احصاءات الحكومة لاغراض التوحيد, احلال النظام المحاسبي الحكومي المعتمد على نظام احصاءات الحكومة بدلا من النظام المحاسبي الموحد للبلديات لكونه لا ينسجم طبيعة العمل في مؤسسات البلدية | The importance of research stems from recent developments in the state's tendency to transfer financial powers to the unincorporated governorates of the territory, which requires the directorates of financial affairs in the provinces to extract a uniform audit balances for all the related departments, namely municipalities (municipal, water, sewage), health, education, Agriculture, police, education, care and social security). Given the different accounting systems in these departments, especially the departments related to the Ministry of Municipalities, the researcher is trying to reach solutions to help the provincial administrations to achieve the goals that seek to achieve through the consolidation of the accounting system for all these departments By focusing on the municipality center, the municipalities and the district directorate.The aim of the study is to evaluate the unified accounting system for municipalities and to identify the most important problems and obstacles during the period of implementation. To identify the extent to which the unified accounting system for municipalities conforms to the objectives set forth in the Municipal Administration Law No. 165, year 1964, as amended, to employ the government accounting system using a government statistical statistical guide in the municipalities, districts and district centers to match the objectives of municipal institutions to provide services to the public for free or for a nominal fee. The importance of the use of the government financial statistics system (GFS) and what this system achieves from statistical and financial information at the state level and is consistent with the requirements of the World Bank and the International Monetary Fund. The main objective of the study is that the use of the Government Financial Statistics Manual (GFS) meets the requirements and objectives of the non - profit departments, including the municipal institutions, which makes it difficult to consolidate accounts at the governorate level and the difficulty of extracting a unified audit balance for all departments associated with the governorate municipalities. From the people who were asked for their point of view, 98% of them thought the adoption of a system of government financial statistics which helps the units of financial affairs in the provinces to complete the tasks assigned to them in the process of consolidation and the preparation of the balance of the unified audit of the possession of an integrated set of accounts can cover all activities of stat institutions. The researcher recommends the consolidation of all accounting systems of the associated departments in the province to the use of the government accounting system supported by the system of government statistics for the purposes of consolidation, replacing the government accounting system based on the system of government statistics instead of the unified accounting system for municipalities because it does not fit the nature of work in municipal institutions.

التنوع الثقافي للموارد البشرية وتاثيره في جودة الخدمة : دراسة استطلاعية لاراء عينة من العاملين في فندق بابل الدولي == The Cultural Diversity of Human Resources & its Impact on the Quality of Services : Exploratory Study To A Sample Opinions From Workers In Babylon International Hotel - Baghdad

Author name: محمد مجول شكور البياتي
Supervisor name: فؤاد حمودي العطار
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Karbala
Key words:
  • التنوع الثقافي
  • الاختلافات الثقافية
  • استقطاب الموارد البشرية
  • جودة الخدمة
  • الميزة التنافسية
  • الزبائن
First pages:
Abstract: هدفت هذه الدراسة الى تحليل ظاهرة التنوع الثقافي للموارد البشرية وتاثيره في جودة الخدمة، بالاعتماد على مشكلة الدراسة التي تؤكد على مدى ادراك المنظمة لاهمية التنوع الثقافي للموارد البشرية وانعكاسه على تحقيق جودة الخدمة عبر طرح مجموعة من التساؤلات لفقرات متغيرات الدراسة، ولتحقيق اهدافها تم انجاز دراسة استطلاعية على عينة من الموارد البشرية في فندق بابل الدولي، اذ تم اخذ عينة بلغ عدد افرادها 132 شخصا من ثقافات متنوعة وجنسيات متعددة، وتم اعتماد نموذج هوفستد (2001) لابعاد التنوع الثقافي (مسافة السلطة ،تجنب الغموض، الفردية مقابل الجماعية ، الذكورية مقابل الانثوية والتوجه بالوقت) ، فيما اعتمدت الدراسة ستة ابعاد لمتغير جودة الخدمة (الملموسية، الاعتمادية، الاستجابة ، التعاطف، الامان ).واعتمدت الدراسة على الاستبانة ومجموعة من الاساليب الاحصائية منها ( الانحراف المعياري ، معامل الارتباط البسيط، الانحدار البسيط ).اذ توصلت الدراسة الى مجموعة من الاستنتاجات ابرزها وجود علاقة ارتباط وتاثير بين ابعاد التنوع الثقافي للموارد البشرية وابعاد جودة الخدمة، واختتمت الدراسة بمجموعة من التوصيات كان اهما ضرورة اشراك الموارد البشرية في رسم الخطط الاستراتيجية طويلة الامد عن طريق منحهم المزيد من التفويض والصلاحيات في الادارة | The Objective of this Study is to Analyze the Phenomenon of Cultural Diversity of Human Resources and its Impact on the Quality of Services through the study problem that Emphasizes the extent of the Organization's Understanding of the Importance of Cultural Diversity of Human Resources and its Reflection on the Quality of Services by asking a number of Questions to the Variables of study Variables . On a Sample of Human Resources at the Babylon International Hotel . A Sample of 132 People from Different Cultures and Nationalities was Taken . The Hofstede (2001) model was adopted for the dimensions of cultural diversity (distance of authority, avoidance of ambiguity, individual versus collective, masculine vs. feminine and time - shift). The study adopted six dimensions of the quality of service variable (sensitivity, reliability, responsiveness, empathy, safety and efficiency).The study relied on the Questionnaire and a set of Statistical Methods (Standard Deviation, Simple Correlation Coefficient, Simple Regression( The study Concluded with a set of Recommendations, the most Important of which was the existence of a correlation between the Dimensions of the Cultural Diversity of Human Resources and the Quality of Services . The study concluded with a set of Recommendations, namely the need to involve human resources in drawing up long term strategic plans by giving them more Of delegation and powers in the administration

اثر ستراتيجيات ادارة الارباح في تغيير التدرج الائتماني لعينة من المصارف العراقية : دراسة تحليلية للمدة من 2004 الى 2016 == The Effect Of earnings management strategies in Credit rating change Analytical study for the period 2004 - 2016

Author name: شيماء هادي نعمة
Supervisor name: زينب مكي البناء
Specific topic: Banking Sciences
Degree: Master
Language: Arabic
University location: Karbala
First pages:
Abstract: الهدف من الدراسة تحديد اثر ستراتيجيات ادارة الارباح في التغير في التصنيف الائتماني ومن اجل ذلك , تم اعتماد ستراتيجيات ادارة الارباح بنوعيها (ادارة الارباح المستندة على الانشطة الحقيقية وادارة الارباح على اساس الاستحقاقات ) , كما تم التعبير عن التصنيف الائتماني من خلال النسب المالية .اجريت الدراسة في القطاع المصرفي العراقي حيث تم الحصول على المعلومات المالية اللازمة بنشاط كل مصرف من المصارف عينة الدراسة , بلغ عددها اثنا عشر مصرفا للمدة من 2004 ولنهاية عام 2016 .تم استخدام نسبة الربح السنوي الى اجمالي الارباح خلال سنوات الدراسة , ونسبة الرافعة المالية لقياس التصنيف الائتماني , واختبار الارتباط البسيط , واختبار معنوية الارتباط T , واختبار الانحدار البسيط , واختبار معنوية الانحدار F , ومعامل التحديد R2 لقياس تاثير المتغيرات المستقلة على المتغيرات التابعة , واخيرا تم استخدام البرنامج الاحصائي SPSS 21 .تم التوصل الى مجموعة من الاستنتاجات التي يمكن التعبير عنها بشكل مختصر بانه يوجد تاثير لسلوكيات ادارة الارباح على التغير في التصنيف الائتماني لكل مصرف من المصارف العراقية بشكل منفردا ومجتمعا . بينت نتائج الدراسة ان ممارسات ادارة الارباح من تؤدي الى ازمة ثقة في مهنة المحاسبة والتقارير المالية الصادرة عن المحاسبيين وبالتالي زيادة قدرة ادارة المصارف العراقية على مواجهة المخاطر الائتمانية من خلال ممارسات سليمة والابتعاد عن الممارسات الاحتيالية .واختتمت الدراسة بالعديد من التوصيات المتعلقة بالدراسات الحالية والدراسات المستقبلية بشان المتغيرات الرئيسة لها . كان من التوصيات التي نادت بها الدراسة الفهم الجيد لممارسات ادارة الارباح واهمية النظر بركائز الحوكمة الرشيدة في الشركات وتطبيقها بشكل الزامي . | This study aims to determining the effect of Earnings management strategies on Credit rating changes . And this is executed by depending on Earnings management strategies Both types : the first Accruals - based earnings management (AM) and the second Real earnings management (RM) . As was expressed Credit rating through financial ratios. The study is being conducted in the Iraqi banking sector. The financial information is obtained by each bank of the study sample, analyzed for this purpose, and the sample consists of twelve banks. For the period from 2004 to the end of 2016. To measure the meaningful relationship between the study variables, Annual earnings ratio to total earnings during the years of study , And leverage ratio to measure credit rating , T - test and Simple correlation factor are used. To determine the meaningfulness of the regression equation, the Simple regression analysis and F - test is used, R2 is used to explain the amount of effect the independent variable have on the dependent variable. Finally, use the statistical program SPSS 21.The study reached several conclusions that can be expressed briefly that there is an impact of the behavior of profit management on the changes in the credit rating of each of the Iraqi banks individually and collectively. . The results of the study showed that profit management practices lead to a crisis of confidence in the profession of accounting and financial reports issued by accountants and thus increase the ability of the management of Iraqi banks to cope with credit risks through sound practices and away from fraudulent practices.The study arrived to many recommendations which related with the present study and the future studies on key variables. One of the recommendations advocated by the study was a good understanding of profit management practices and the importance of considering and applying the principles of good corporate governance.

اختيار افضل طريقة اختبار لمشكلة عدم تجانس التباين في نموذج الانحدار المتعدد مع تطبيق عملي == Choosing the best test method for the problem of Heteroscedasticity in a multiple regression model with practical application

Author name: رائد اسمر عبد الله
Supervisor name: عدنان كريم نجم الدين
Specific topic: Statistics
Degree: Master
Language: Arabic
University location: Karbala
First pages:
Abstract: يعد هذا البحث محاولة لتسليط الضوء على احدى مشاكل تحليل الانحدار والتي تعد واحدة من الافتراضات الاساسية التي تقوم عليها طريقة المربعات الصغرى الاعتيادية (OLS) , كذلك تعد واحدة من الشروط الاساسية لتحليل التباين. وهي مشكلة عدم تجانس التباين (Heteroscedasticity) , واحيانا يكون من الصعوبة تطبيق هذا الشرط وبالتالي تكون طريقة (OLS) لتقدير معالم نموذج الانحدار الخطي غير مجدية في اعطاء نتائج صحيحة ودقيقة وهذا بسبب وجود هذه المشكلة .اذ كان هدف الرسالة هو اختيار اوتحديد افضل اختبار للكشف عن وجود هذه المشكلة ضمن مجموعة من الاختبارات المعلمية , اذ تم كتابة برنامج بلغة (R) لاجل عمل مقارنة يكون فيها المعيار هو نسبة الكشف الصحيح عن وجود او عدم وجود مشكلة عدم تجانس التباين عن طريقة دراسة محاكاة بالاعتماد على بيانات افتراضية لانموذجين الاول يحتوي على مشكلة عدم تجانس التباين والاخر لايحتوي على المشكلة , اذا تم اعتماد خمس اختبارات هي (كولد فيلد - كوانت , بروش - بيجين - جود فري , وايت, NCV , هاريسون مكابي) .كما اعتمدت الرسالة في الجانب التطبيقي على البيانات الحقيقية, واستعمال الاختبار الافضل الذي تم تحديده للكشف عن وجود المشكلة ثم تقدير انموذج الانحدار استنادا الى وجود المشكلة من عدمها. | This research is considered on attempt to highlight one of the problems of regression, which is one of the basic assumptions underlying ordinary least squares method (OLS). It is considered one of the fundamental conditions of variance analysis, and in many practical applications this hypothesis cannot achieve thus (OLS) to estimate the model of linear regression is use less (not benefited) to give true and accurate, results and this leads to face the problem of (heteroscedasticity). The aim of this thesis is to choose the best parametric test to detect this problem from a group of parametric tests. We wrote an program in (R) language for a comparison in the best of the ratio of the detection true for the presence or absence of a problem through simulation within chapter III has a virtual reality two of the models, the first has a problem of heteroscedasticity the other not contain the problem depending on five tests (Gold field Quant, Prush bejen, White, NCV, Harrison - McCabe). Chapter four contains the Applied side of the study and depending on real data, in this chapter we choose the best test to detect the problem or not, then we estimate the regression model. Conclusions and recommendations are found in the end of the study

توجهات السياسة النقدية في العراق بعد 2003 ودورها في توجيه نافذة بيع العملة والاحتياطيات الدولية == The monetary policy destinations in lraq after2003and its role in the tune of the currency and international reserves

Author name: امجد فخري عبيد المعموري
Supervisor name: كاظم سعد عبد الرضا الاعرجي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Karbala
First pages:
Abstract: That the transition situation experienced by the economy lraq after 2003, and shift in trends monetary policy newly effect that the central bank on independence based on the law 56 year 2004,lat to the use of modern cash tools and commensueate with the requirements of the market oriented system of the hand and the speciflcity that characterizes the lirq economy in light of the structural imbalance suffered by it as well as the failure of the financial system and banking on the other hand ,monetary authority has adopted a policy of targeting inflation in order to maintain monetary stability in the country were used in order to achieve nominally ,due to the economy and financil fragility and the separation of the real sector from the cash which makes the traditional channels do not meet the impact of monetary policy interest rate is largely ineffective monetary authority used the window to sell the currency to him to control and control the exchange real as well as the provision of foreign currencies sector your of import bridge the lack of GDP (under the system of exchange declared floating system of real exchange is divided into two phases first 2003 - 2009 the two and second floating system 2009 - 2016 fixed exchange rate system) the monetary authority succeeded in using the currency sale window to control the exchange rate and to reduce the exchange gap between the offlcial price end the parallel price and then keep the exchange rate relatively stable for the duration 2003 - 2016 thus stabilizing prices and purchasing power in the economy ,but the success of this tool was at the expense pressing the international reserves the central bank in light of consumer spending the great by the government compared to decrease the revenue oil representing the only source to view the currency foreign which makes the exchange rate in the future is also unable to maintain the stability of prices and reduce inflation ,thus the lraq currency is threatened with collapse but it remains the only effective tool of the monetary authority under the special circumstances experienced by the lraq economy.

انتاج وتوصيف متعدد السكريات الخارج خلوي Lactobacillus plantarum من بكتريا Exopolysaccharide المعزولة محليا ودراسة فعاليته البيولوجية == Production And Characterization of Exopolysaccharide (EPS) From Locally Isolated Lactobacillus Plantarum And Studying Its Biological Activity

Author name: بيداء مهدي عباس الغانمي
Supervisor name: ناجح هاشم كاظم الظويهري
General topic: Biology
Specific topic: Microbiology - Bacteria
Degree: Master
Language: Arabic
University location: Karbala
First pages:
Abstract: Twenty - five isolates of Bacillus spp. Were isolated from 15 soil samples collected from different places in the Holly city of Kerbala, 13 isolates lactobacillus spp. Were isolated from 15 milk products and 7 isolates pseudomonas spp. The isolates were screened for their ability to produce Exopolysaccharide.The results showed that isolate number 3 (Lactobacillus lac 3) was found to give the highest production of the polymer, the isolate has been identified as lactobacillus plantarum. The optimal cultural and environmental conditions for EPS production were been identified which include using the production medium (simplified synthetic medium) containing date juice (5%) as a carbon source and yeast extract (0.2%) as a nitrogen source, the media was enhanced with a total concentration 0.9% of magnesium sulphate and potassium phosphate as mineral salts. The primary pH was adjusted to 6.5 and the inoculum size was 3%(v/v), isolates were grown under anaerobic condition at 35 Co for 24 h and the EPS extracted with ethanol 95%. Two steps were used for partial purification of the polymer as follows, the first step by using TriChloroAcitic acid (TCA) solvent and the second step by dialysis. The yields were (77.4 and 63.8)% for the two purification steps respectively. The biological activity of the EPS extraction from L. plantarum has been tested against some species of G+ve and G - ve bacteria and some fungal. The results showed that EPS extrac exhibits an inhibitory activity against Stenotrophomonas, Bacillus cereus and Proteus bacteria with an inhibition zone diameter of 23, 21, 19 mm respectively. While, there was no inhibitory effect against fungi. Antioxidant activity has also been tested, where IC50 value against ABTS free radical at 100 Mg / ml. The characterization of partially purified EPS is investigated by using Fourier Transform Infrared Spectroscopy (F.T.I.R). The molecular weight of the polymer was also measured by using viscometer and the molecular weight obtained by this technique was 2.3 *105 Dalton. The EPS extraction from selected isolate showed two spots when separated by Thin Layer Chromatography (TLC) which is analyzed as a glucose and galacto

دراسة فعالية المشتت الحيوي السطحي المستخلص من بكتريا Bifidobacterium spp في تثبيط الغشاء الحيوي للمسببات المرضية المعزولة من مرضى القسطرة القلبية وتاثيره في عملية البلعمة == Study of The Effectiveness of Biosurfactant Extracted From Bacteria Bifidobacterium Spp. In The Inhibition of Biofilm of Pathogens Isolated From Cardiac Catheterization Patients And Its Effect In Phagocytosis

Author name: بتول شاكر عبد المجلاوي
Supervisor name: هيام عبد الرضا كريم العواد | علي رحيم حنظل الهامل
General topic: Biology
Specific topic: Zoology
Degree: Master
Language: Arabic
University location: Karbala
First pages:
Abstract: This study was conducted in order to assess the effect of Biosurfactant extracted from bacteria Bifidobacterium spp in the inhibition of Biofilm produced by pathogenesis bacterial isolated from patients with during cardiac catheterization, This study getting 89 patients with cardiac catheterization unit in AL - Imam AL - Hussain Teaching Hospital from both genders of different ages ranged between (29 - 75) years, starting from (January 2014 and to the end of July 2014). The samples taken from atherosclerosis patients were cultured for all types of cardiac catheterization by three tests Swabs, catheter tip culture and blood culture sample before and after a catheter for the purpose of isolating pathogens that component of the biofilm of patients with atherosclerosis. The results of the current study showed that patients with diagnostic cardiac catheterization rate of 66 (74.16%) patients were given 15 (60%), 15 (60%), 14 (58.33%) and 15 (62.5%) bacterial growth, respectively. But patients with therapeutic cardiac catheterization of 15 (16.85%) patients were given 6 (24%), 6 (24%), 6 (25%) and 6 (25%) bacterial growth respectively, and diagnostic and therapeutic cardiac catheterization for together 8 (8.99 %) patients were given 4 (16%) 0.4 (16%), 4 (14.67%) and 3 (12.5%), bacterial growth, respectively. The results showed sensitivity and specificity values for swabs test 96%, 100%. while the catheter tip culture was 96% and 100% respectively, and blood culture was 100 and 98%, respectively, it became clear from the results after the sample cultivations on the enrichment and differential media that 89 patients (sample joint) gave 25 (28.08%) positive sample for bacterial cultivation, and two of them showed two types of bacteria to become 27 isolated bacterial, isolates were diagnosed 11 (70.74%) gram positive, 15 (55.56%) gram negative , one isolate only of the yeasts 1 (3.70%), and 64 (71.91%) did not give any growth. Ability of pathological isolates were tested for the production of Biofilm by using three different methods, tube method TM, Congo Red Agar CRA, microtiter plate M TP were given 25 (92.6%), 16 (58.26%) and 26 (96.29%) the isolate of producing biofilm by different quantities respectively. The results of the investigation of formation biofilm test showed that MTP has 100% sensitivity and 96% specificity, the TM sensitivity was 96% and 100% specificity and CRA was sensitivity of 61.5% and 100% specificity. One hundred and fifteen samples were collected from of local and imported dairy products 45 (39.13%), breast milk 32 (27.83%) and cows milk, 38 (33.04%) were obtained at 22 (19.13%) positive sample of Bifidobacterium bacteria after morphological, microscopic and biochemical diagnosis tests and comparing these isolates with standard isolates. Oil Spreding Techingue and blood Hemolysis was performed to investigate the capability Bifidobacterium on the production biosurfactant, the efficiency antithesis test was studied of liquid bacterial farm for Bifidobacterium bacteria against bacteria Staphylococcus aureus, Staphylococcus epidermidis, Pseudomonas aeruginosa, E coli, Klebsiella pneumoniae , and Serratia marcescens was diameters of inhibition zones (24.25, 21, 24, 22, 23) mm respectively. The inhibitory effectiveness was Studied for filtrate against bacteria Staphylococcus epidermidis, S.aureus, Escherichia coli, Klebsiella pneumoniae, Proteus mirabilis, P.aeruginosa, Enterobacter Cloacae and Serratia mercescens, where the E.coli bacteria was more effective and P.aeruginosa less effective by the bacterial filtrate. The study included the effect of three concentrations of biosurfactant against bacteria test group, and the diameters of inhibition rates of inhibition areas to concentrations 50% as follows (33.34, 30.34, 32.30, 33.32) mm respectively. The diameters rates of zones of inhibition for the concentration of 25% was as follows (30.32, 27.32, 31.28, 31.5, 29) mm respectively, and zones inhibition rates of concentration of 12.5% as follows (28.29, 24.30, 26.26, 28.26) mm respectively, statistically significant differences at the significance level of P <0.01inhibition in rates depending on the type of user concentration and statistically significant differences between the types of bacteria in their affected by biosurfactant. also determine the values of (MIC) Minimum Inhibitory Concentraction, (SubMIC) Sub Minimum Inhibitory Concentraction and (MBC) Minimum Bactericidal Concentraction, the value of MIC 6.25 mg / ml, Sub MIC 3.12 mg / ml and MBC 12.5 mg / ml of the bacteria E.coli, K. pneumoniae, Enterobacter cloacae, and the value of MIC amounted to 12.5 mg / ml, Sub MIC 6.25 mg / ml and MBC 25 mg / ml of bacteria S.aureus, S.epidermidis, P. mirabilis, P. aeruginosa and Serratia mercescens. The susceptibility of biosurfactant was studied to inhibit biofilm bacteria by MTP method The results showed a significant decrease in the formation of biofilm after the addition of biosurfactant compared with the biofilm before adding biosurfactant where the decreased rate reached 96%. Effect of biosurfactant test was performed on the efficiency of phagocytosis in vitro the percentage of phagocytosis reached 40.9% of the control group 64.8% of the experimental group. Concluded that the biosurfactant has a clear inhibitory efficacy against pathogens isolated from patients with cardiac catheterization and inhibition of biofilm for pathogens as well as raising the efficiency of the process of phagocytosis in vitro

دراسة تاثيرات سم الزيرالينون في حبوب الذرة الصفراء والحنطة على بعض المعايير الحيوية لدى اناث الجرذ الابيض وامكانية المعالجة الحيوية للحد من تلك التاثيرات == Study The Effects of Zearalenone Toxin In Maize And Wheat Grain On Some Vital Parameter Among Female White Rat And The Possibility of Biological Treatment To Reduce These Effects

Author name: محمد فخري حسين الخفاجي
Supervisor name: سامي عبد الرضا علي الجميلي
General topic: Biology
Specific topic: Plant - Toxins
Degree: Master
Language: Arabic
University location: Karbala
First pages:
Abstract: هدفت هذه الدراسة الى التحري عن سم الزيرالينون في حبوب الذرة الصفراء (Zea mays) والحنطة(Triticum aestivum) في محافظتي كربلاء وبابل واختبار فاعلية المستحضر الحيوي لبكتريا subtilis Bacillus في حماية حبوب الذرة الصفراء والحنطة من الاصابة بالفطر Fusarium grami | This study aimed to investigate Zearalenone toxin in yellow corn (Zea mays), wheat (Triticum aestivum) in the provinces of Kerbala, Babil and test the effectiveness of the vital preparation for bacteria Bacillus subtilis in the protection of maize and wheat grain from getting the fungus Fusarium graminearum under normal storage conditions. Moreover been conducting a study on the possibility of employing the vaccine bacteria B. subtilis after her killing in thermally protect vital systems for female white rat poison from the effects Zearalenone toxic.Isolation and diagnosis results showed the presence of many different races and fungal species and was the most presence in maize and wheat grain genus Aspergillus spp. and Fusarium spp. Emergence rates reached 58% and 33.3% respectively in maize grain and by 66.6% and 25% respectively in the grain of wheat. The test demonstrated the ability isolates fungus Fusarium spp. results To produce Zearalenone toxin using technology (TLC) Thin Layer Chromatography having 10 isolates that produce the poison out of 12 isolation or by 83.3%. On the other hand diagnosed fungal species F. graminearum and F. moniliform and F. culmorum as productive poison Zearalenone while isolation F.napiform were not able to produce the toxin. The results of the investigation of contamination of samples of yellow corn and wheat Zearalenone using technology TLC presence of contamination and the two rates stood at 41.6% in maize and 25% in wheat grain cereals The results of the study of the effect of pH and sodium chloride in the growth of fungus F. graminearum that this fungus can grow a wide range of pH and ranges from 12 - 6 as well as afford salt levels ranging between 1 - 4 PPT Per 100 ml. This study demonstrated the effectiveness of the vital preparation for the bacteria B. subtilis in the protection of maize and wheat grain from injury F. graminearum under normal storage conditions for a period of three months, not the effectiveness of these bacteria to protect maize and wheat grain in the normal storage conditions are limited but had a distinct role in the protection of critical systems to female white rat when treated those animals vaccinated with bacteria murdered thermally followed congection Zearalenone toxin as any symptoms in some biochemical and physiological blood parameter studied as well as the safety of the investigated organs such as the liver, kidney, Small intestine, ovary and uterus of any medical condition did not appear at a time appeared in which variations in satisfying those criteria have studied female albino rat treatment Zearalenone toxin only.

تحضير مركبين نانويين هجينين من الكلورهكسدين وحامض التانيك وتحديد فعلهما المضاد للاحياء المجهرية المعزولة من مرضى الحروق في محافظة كربلاء المقدسة == Preparation of Two Nanohybrid Compounds From Chlorhexidine And Tannic Acid And Determination Their Antimicrobial Activities Against Microorganisms Isolated From Burns Patients In Sacred Karbala Province

Author name: نورس مجيد حميد الخفاجي
Supervisor name: علي عبد الكاظم الغانمي
General topic: Biology
Specific topic: Life Science
Degree: Master
Language: Arabic
University location: Karbala
First pages:
Abstract: تضمنت هذه الدراسة عزل وتشخيص اهم انواع البكتريا المسببة لاخماج الحروق كما تضمنت ايضا تحضير وتشخيص مركبين نانويين هجينين احدهما من المطهر كلورهكسدين والاخر من حامض التانيك. تم تقييم الفعالية التثبيطية للمطهر النانوي المحضر اعلاه ضد البكتريا المعزولة في هذه | This study included the isolation and diagnosis of the most important species of bacteria responsible for the infection in burns. It also included the preparation and detection of two hybrid nano compounds, one of them from the disinfectant chlorhexidine and the other from the tannic acid. The inhibitory activity of the nano disinfectant was assessed against the isolated bacteria in this study also, the antioxidant activity of the hybrid nano tannic acid was identified and the results showed the following : 1 - As a total 32 samples were taken from burned patients hospitalized in the burning ward Imam Al - Hussien medical city in Sacred Karbalaa governate. It had been obtained 8 isolates (34.78) % from Pseudomonas spp., 7 of them were Pseudomonas aeruginosa and one was P. oryzihabitans , 4 isolates (17.39) % were Acinetobacter baumannii, 4 isolates (17.39) % were Klebsiella pneumoniae, and one isolate (4.34) % of Proteus mirabilis, Escherichia coli, Serratia liquefaciens and Chryzeobacterium meningosepticum and two isolates (8.69) % of Staphylococcus aureus in addition to one isolate (4.43) % from Candida guilliermondii yeast.2 - Chlorhexidine disinfectant and tannic acid were used in preparation of the two hybrid nano compounds after intercalating each of them on layers of double hydroxide (Mg/Al - LDH). FT - IR spectrum studies has shown the appearance of specific chemical groups and the disappearance of others while the spectrum of x - ray(XRD) has shown the appearance of new levels of diffraction in the spectrum of the hybrid nano disinfectant Mg/Al - CHX - LDH and the spectrum of the hybrid nano tannic acid Mg/Al - TA - LDH as compared to the spectrum of the Mg/Al - LDH, which indicate that the two prepared compounds under study is a nano hybrid compounds. Results of the scanning electronic microscope has shown, the change in the shape of the surface of the nanohybrid compounds that prepared above as compared to the layer of double hydroxide. It turns out from the results of the examination with the use of Atomic Force Microscope (AFM), that the diameter of the particles of hybrid nano disinfectant and hybrid nano tannic acid were (121.66 and 77.70) nm, respectively. 3 - The inhibitory activity of the hybrid nano disinfectant Mg/Al - CHX - LDH and the free disinfectant (Free CHX) has been studied and the results revealed followings : a. The hybrid nano disinfectant has the highest inhibitory activity against the two bacterial isolates P. aeruginosa (11 and 23 - A) with an inhibition diameter of 24 mm for each, while the inhibition diameter for the free disinfectant was 23.5 mm against the isolate P. aeruginosa 4 - C.b. The hybrid nano disinfectant showed the highest inhibitory activity against the two isolates A. baumannii (16 - A and 31 - A) with an inhibition diameter of 18 mm for each, while the highest inhibition activity for the free disinfectant was against the isolate A. baumannii 22 - B with an inhibition diameter of 19.5 mm.c. The hybrid nano disinfectant showed the highest inhibitory activity against the isolate K. pneumoniae (16 - B) with an inhibition diameter of 24.5 mm, while the highest inhibition activity for the free disinfectant was against the isolate K. pneumoniae 15 - B with an inhibition diameter of 24.5 mm also.d. The highest inhibition activity for the hybrid nanoic disinfectant against each of bacteria P. mirabilis and E. coli with an inhibition diameter of 23.5 mm, while the highest inhibitory activity for the free disinfectant was against the bacteria E. coli with an inhibition diameter of 24.5 mm, while the bacteria C. meningosepticum was the least affected among the other types of the isolated bacteria with an inhibition diameter of 8 mm and it was resistance to the hybrid nano disinfectant.e. The highest inhibition activity for the hybrid nano chlorhexidine was against the isolate S. aureus 21 with an inhibition diameter of 28.5 mm, while the highest inhibition activity for the free chlorhexidine was against the isolate S. aureus 22 - A with aninhibition diameter of 31.5 mm.f. The inhibitory activity of both the hybrid nano and the free disinfectant against C. guilliermondii yeast was closely to each other with an inhibition diameter of (28 and 29) mm, respectively.4. The study of antioxidant activity confirmed the following : a. Using free radical scavenging method, the IC50(Half maximal inhibitory concentration) value against ABTS free radical were at 10 µg /ml for free tannic acid while it was at 125 µg /ml for the hybrid nano tannic acid Mg/Al - TA - LDH.b. Measurement of ferric ion reducing power revealed that free tannic acid had reducing power greater than that of the hybrid nano tannic acid

دراسة لتشخيص بكتريا الملوية البوابية Helicobacter pylori المعزولة من الخزع النسيجية والغائط == Study For Diagnosis Helicopacter Pylori Isolated From Biopsy And Stool

Author name: ابرار علي حسين
Supervisor name: هيام عبد الرضا كريم العواد | ياسمين خضير الغانمي
General topic: Biology
Specific topic: Microbiology - Bacteria
Degree: Master
Language: Arabic
University location: Karbala
First pages:
Abstract: تناولت الدراسة الحالية عزل وتشخيص بكتريا (Helicobacter pylori) من الخزع النسيجية وعينات البرازالماخوذة من المرضى المراجعين مستشفى الحسين التعليمي حيث جمعت 122 عينة من الخزع النسيجية من وحدة الناظور من 61 مريض بواقع عينتين للمريض الواحد, كما تم جمع 228 عين | The present study addressed isolate and diagnose the bacteria (Helicobacter pylori) from biopsy and stool, samples taken from AL - Hussein Teaching Hospital where collected 122 samples of biopsy from the endoscopy. From 61 patients by two samples per patient, also were collected 228 samples of stool from the laboratory of the Department of parasites by two samples of 114 patients for the period from January 2014 to January 2015. Where shown on biopsy results which were subject to examination by the rapid urease test (RUT) the presence of 60 (98.4%) cases, while there were 23 (37.7%) case of those bacteria being positive related to biopsy was not significant differences between the two tests performed. When the distribution of test results (RUT) and culture according to age group, it appear that the highest percentage of infection was in 50 - 41 age group that which showed the highest percentage on examination (RUT) of the number of infected at 16 (26.23%) cases, either in the culture technique number of infected at 9 (14.75%) cases. But when the results of each of the examination (RUT) and culture were distribution according to the sex of the patient's infection was the higher in the females than males reaching males 28 (45.90%) cases in females of 32 (52.46%) cases for examination (RUT). No significant differences appear between the sexes in terms of infected. While the males in 8 (13.11%) and in the case of females was 15 (24.59%) case for the culture technique it did not show significant differences between the sexes in terms of the patients. While taking stool samples to check the stool antigens, it was found that there are 76 (66.7%) cases diagnosed while the technology for the polymerase chain reaction gene cagA to 49 (43%) cases have significant differences between the tests performed. When distribution the results of each of the stool antigens and polymerase chain reaction technique by age group category the highest infected was in 46 - 55 the age group with the number of 23 (20.18%) people case for screening stool antigens. The test results of the technology polymerase chain reaction showed that highest rate of infection was in the 35 - 26 age group where the number of patients was at 15 (13.16%) case.The results of the stool antigens examination also showed that the infection rate among males was higher than females, 39 males (34.21%) and in the case of females has reached the number of 37 cases (32.46%) casesThat did not show significant differences between the sexes patient. The technical results of the polymerase chain reaction by sex has been the injury was higher in females than males reaching 22 in males (19.30%) cases, while in females was 27 (23.68%) cases did not show significant differences between the sexes in terms of the infected. The results of the study conclude that (RUT) and stool antigen test is the fastest in the detection of infection from the bacteria H. pylori and then comes beyond culture technique for biopsy sample and then polymerase chain reaction for stool samples

دراسة تاثير الذيفان حال الدم الفا المستخلص من بكتريا Echerichia.coli في فعالية واستجابة الخلايا المناعية == Study The Effect of The Alpha Hemolysin Toxin Extracted From Echerichia Coli In The Activity And Response of Immune Cells

Author name: وقار عدنان حمدان الكبيسي
Supervisor name: ذكرى عدنان جواد المسلماوي
General topic: Biology
Specific topic: Life Science
Degree: Master
Language: Arabic
University location: Karbala
First pages:
Abstract: تضمنت الدراسة الحالية محورين الاول الحصول على عزلات من بكتريا E.coli من المرضى المصابين بخمج السبيل البولي اذ تم الحصول على اربعة عزلات من بكتريا E.coli من مختبر الصحة العامة في كربلاء، وعزلة من بكتريا E.coli من براز شخص سليم من مستشفى الاطفال في كربلاء و| The isolation of E.coli bacteria from patients with urinary tract infection, Four isolates were obtained from the public health laboratory in Karbala, and isolation of E.coli bacteria from the feces from healthy person and S.aureus from the public health laboratory, on the basis of microscopic diagnosis and biochemical test isolates were confirmed diagnosis.This axis also included the investigation of the ability of four UTIs isolates to produce the toxin qualitatively on blood agar and measuring the diameters of hemolysis and quantitatively by measuring the amount of hemoglobin released from the RBCs.The toxin (hemolysin) was extracted from the most efficient isolate, after the cultivation in the chemically defined medum (CDM) The highest dilution gave hemolytic activity on blood cells 1/32 (320 units / ml), but after sedimentation, dialysis and freeze - drying found that (1 / 64) caused hemolysis of 50% of the blood cells compared to the standard curve.The results of this study, indicated that the role of the toxin (Hemolysin) in the pathogenecity and virulence of E.coli, lowered the lethal dose (LD50) of the bacteria which decreased from (107 × 3.16 cells / mL) to (106 × 2.34 cells / mL).The second axis included the study of the immune responce included : Studying the effect of the toxin on the immune cells isolated from the peritoneum of the mice through its effect on viability of these cells, using the concentrations of the toxin that showed the hemolytic activities (100, 90.70, 50.25) %, as well as determine the effect of the toxin on the phagocytosis S.aureus process in different periods The study found that the toxin effect on the immune cells depends on the concentration used.The low concentrations of the toxin, which showed hemolytic activity (25%) did not affect the viability of immune cells and their ability to phagocytosis where the results of the statistical analysis showed no significant difference (0.05 <p) in comparison with control, while high concentrations of the toxin showed effects on the viability of immune cells and on phagocytosis where statistical analysis significant difference (0.05> p) compared to control treatment, and the results showed that the effect of the toxin on the phagocytosis depended on the concentration and time, where phagocytic Index decrease with dose and time.It was estimated the level of cytokins (IL - 1B, IL - 2, IL - 6, TNF) in plasma were estimated for mice injected with sub lethal dose 50 (106) of the non hemolytic E.coli isolated from stool and another group which injected with LD50 of the toxin (25%) and a third group were injected with a mixture of bacteria the toxin in addition to the control group injected with normal saline, The level of cytokins during different periods of time (6, 12, 24, 48, 72) hour were estimated, where it was found that the sub LD50 of the non hemolytic E.coli had no effect on the level of TNF while sub LD50 of the toxin had no significant effect as well as the doses of the mixture in comparison with control treatment while the other cytokins, Results showed little rise in the level of IL - 1? in mice injected with non hemolytic bacteria and when the injection with sub LD50 as well as two doses mixture was large, as well as the case for IL - 2 and the IL - 6, but in different proportions, from this we conclude that the toxin stimulates the liberation of the IL - 1 and IL - 2 and the IL - 6 from immune cells, but does not affect the TNF.

حماية مقر البعثة الدبلوماسية في القانون الدولي == Protect The Diplomatic Mission's Headquarters In International Law

Author name: مسلم طاهر حسون الحسيني
Supervisor name: صلاح جبير صدام البصيصي
General topic: Law
Specific topic: Public International Law
Degree: Master
Language: Arabic
University location: Karbala
First pages:
Abstract: يحظى موضوع حماية مقر البعثة الدبلوماسية في القانون الدولي باهمية خاصة يتاسس على ضرورة ضمان الحماية الكافية لمقر البعثة الدبلوماسية لتمكين افراد البعثة من اداء وظائفهم على اكمل وجه بوصفهم ممثلين لدولهم كما اكدت على ذلك الاتفاقيات الدبلوماسية والقنصلية , وع | the protection of the diplomatic mission's headquarters in the international law enjoy with particular importance, as it is based on the need to ensure adequate protection for the headquarters of the diplomatic mission to enable mission members to perform their jobs to the fullest picture, as they are representatives of their respective countries. as it stressed on that the diplomatic and consular agreements, and on this basis, the protection of the mission headquarters and all accessories have an extreme importance as a link of communication between the various countries of the world. Consequently the highlights importance of studying the protection of the diplomatic mission headquarters to maintain the permanence and continuity of international relations as well as to maintain the foreign vital interests and protect them from abuse and attacks that are exposed, which imposes on the states to do the necessary to ensure the protection of diplomatic headquarters and to ensure the sanctity according to international conventions measures. The international community witnessing an expansion and development in the field of international relations, and the countries strive to consolidate and strengthen these relations through the upgrading of international cooperation in all areas. Diplomacy considered as the main pillar in the international exchange between all countries of the world, as well as the important role they play in the establishment and the consolidation and deepening of international relations, and through diplomacy many of the disputes and conflicts and problems are addressed and resolved as consensual of the Parties, And to promote an atmosphere of good mutual relations between the countries of the world, and on this basis , all countries sought to establish and set up diplomatic missions, to represent their countries at the other countries, and to reconcile between common vital interests and based on that the consequences of the establishment of diplomatic bodies set up physical entities to those diplomatic missions of buildings and diplomatic headquarters the international community has been concerned with a great interest in providing protection to the headquarters of the diplomatic mission and all accessories, And this protection stems from the importance of diplomatic relations between the countries of the world. It is necessary to say that the protection of the diplomatic mission headquarters constitutes one of the basic rules of international diplomatic organization from the beginning of international relations between countries , because of that the diplomatic mission represents a key element in the formation of the diplomatic mission, and thus represent the physical entity for it and for the state represented by , so that the norms was confirmed in diplomat to secure protection for the headquarters of the diplomatic mission and all its buildings by host country , so that the mission members to perform their jobs freely , tranquility and safety , at the same time the rules of diplomatic law placed obligations on the state and accredited staff missions using diplomatic headquarters for Legitimate diplomatic business and what is not incompatible with the duties and functions of the diplomatic mission. And WITNESS WHEREOF, we dealt this study to protect the diplomatic mission's headquarters in international law by dividing this Search to three chapters where we have dedicated the first chapter to demonstrate the concept of the protection of the diplomatic mission headquarters and scope and the rules governing them within the first section of this chapter , while we dealt in the second part with immunities and privileges prescribed to protect diplomatic mission headquarters and dealt with the exceptions that are provided for the immunity of the mission headquarters, we have dealt in the second chapter with the legal regulation to protect of mission headquarters, in the first section of this chapter we dealt with the legal nature of the protection mission headquarters as well as protect them in accordance with relevant international agreements. While the second section of it dedicated to the statement of the legal rules established to protect the mission's headquarters during the armed conflict, and finally, we search the liability arising from the violation of the sanctity of the diplomatic mission's headquarters , in the third quarter, where the first part of it addressed the responsibility of the host country and its strains and its basis and its effects arising from the violation of the sanctity of the mission headquarters, we dealt in the second part with the responsibility of individuals through the statement of the nature of the violations committed by individuals as well as the statement of sanctions resulting from the violation of the protection of the diplomatic mission's headquarters in accordance with national legislation and international conventions and the phenomenon of attacks and abuses on the diplomatic mission and the headquarters especially in light of the current international situation as one of the most important motives in writing this research.

التنظيم القانوني لاموال العتبات المقدسة : العتبة العباسية انموذجا == Legal Regulation Of The Funds Of The Holy Shrines The Al - Abbas's Holy Shrine (Exemplar)

Author name: انور محمد علي حميد القرعاوي
Supervisor name: احمد شاكر سلمان الجراح
General topic: Law
Specific topic: Administrative Law
Degree: Master
Language: Arabic
University location: Karbala
First pages:
Abstract: Depending on the high status , And the holiness of the jurists and the law. enjoyed by the holy shrines , As religious and cultural sites , And the containment of the pure bodies of Ahl Albait (peace be upon them) , It has been associated with the hearts of millions of Muslims , From all over the world , And they are already on the sanctuary of these holy places , And compete to provide them with financial tender , Cessation or vow or bequest or gift... , For this reason, the funds of the holy shrines have become the subject of the research and attention.The succession of previous governments, and their differences in the holy sites, according to their political orientation, have had a significant impact on the organization of the management of their funds, the extent to which the holy sites have reached the current stage, the development of expansion and construction, and the provision of services to visitors and citizens in their basic life. The legislation in force regulates the management of the sanctuaries , determines its financial resources and assigns its administrative functions toa department that operates in accordance with Shari'a and legal rules and under the supervision , and supervision of the supreme religious authority. The increase in the activities of the holy shrines, in various fields, makes them need legal regulation toregulate the movement of these funds, and enables workers to manage these sanctuaries to organize their affairs and carry out the functions and tasks assigned to them.In order to shed light on the issue of legal regulation of the funds of the holy shrines (the sanctuary of Imam Abbas as an example ), the concept of the funds of the sanctuary , the provisions of the management of funds, the control exercised on the management of these funds, the legal protection of these funds, The sanctuary of Imam Abbas is a model whose financial organization is the broader and more comprehensive organization than the other thresholds. To outline the subject in detail, we will divide the thesis into two chapters.In the first chapter, we will discuss the concept of the funds of the Holy Sanctuaries and their provisions. We will explain the definition of the Holy Sepulcher funds, the legal development of the management of these funds, the legal nature of these funds, and access to the provisions related to the management of these funds according to their categories. Of spending, access to the budgets included in sanctuary , and the extent to which they relate to the federal public budget of the state.The second chapter will be devoted to the subject of the supervision of the holy sites funds and their legal protection, through which we will show the extent to which the funds of the holy sites are subject to self - control.These are the internal control system, the internal control exercised by the members of the executive authority against the funds of the holy sites, and control of independent councils. We will also demonstrate the protection of administrative legislation, criminal protection and civil protection of funds of holy sites. We conclude this thesis with a number of conclusions and recommendations which we have reached through our discussion of the subject matter of the thesis.

المسؤولية المدنية للمؤسسات الاعلامية : دراسة مقارنة == Civilian Responsibility For The Media Institutions Comparison Study

Author name: شيماء سعد مجيد
Supervisor name: عباس علي محمد الحسيني
General topic: Law
Specific topic: Civil Law
Degree: Master
Language: Arabic
University location: Karbala
First pages:
Abstract: when Media Establishments are practicing their various activities , they may attach damage to others, which leads to civil responsibility whether it was negligent or contracting responsibility by compelling them to compensate the affected.The study aims at providing more protection to the affected due to media establishments work whatever their entity was through viewing the practical reality path of these establishments on the general and special principles and rules in Jurisprudence, legalization and laws which requires conducting personal interviews with specialists in media work and some editions issued by media establishments.The important of legal study and the reasons for choosing the topics were manifested in the rapid development of media activity with the different ways , and its intervention in the functions they have the great importance in the community , its represented with Indicate public opinion , to dissemination of culture among the public , deliver the news to them , Through the media institutions that manage these activities and supervised on , this activity and his institutions have a lot of rights and freedoms that should be employed to achieve the functions and tasks referred to , however, these institutions may deviate from the borders drawn to those rights or arbitrarily in use , which should make a real balance between the right of media institutions in the using of their activities and the people's right to preserve their rights , such as not compromising them dignity or expose their privacy otherwise the inflicted damage that they have will requires Legal liability for the media organizationsaccountable for. and we will show the most important points that can be show the importance of research on the subject and the reasons for this choice : 1 - Study civil liability of media organizations have not been cared by scholars of civil law , It all focused their concerns on the study of civil liability for journalists employees and non - employees in these institutions , as well as limited studies of some of the media , that is why we found it appropriate and necessary that this care have to extends to the responsibility of the various media institutions and media engaged in a variety of activities, to find out the concept and provisions , to completing the idea to the reader without having to be incomplete or fragmented.2 - Although this subject as shown in practical problems caused by media organizations to engage in activities , however, it is clear that the advent of the provisions of civil laws general formulas are free from private texts facing civil liability in question - this is not a defect in it - In terms of these laws that legislators want them to be general laws apply to everyone and accommodate new ones in the future , , which requires a stand at these texts and find out their suitability for the organization of civil liability for media institutions and absorbed all its provisions , or they need some development where, sometimes amendment, interpretation at other times. That is what this study seeks. The issuance of special legislation dealing with provisions important aspects of activity of media organizations and press or radio or television requires a stand at the texts, analysis and what can be provided upon the support or modify them or claim the legislation of other texts to accommodate some of the molecules that are in dire need of intervention of the legislature in organized.3 - Starting from the importance of what we have said, the judiciary has sought his part to take advantage of some of the current legal provisions and undertakethe task of broad interpretation to each other as who is appointed to keep up with that seen in the facts before him daily of the evolution and acceleration in the use of techniques that damage to others, until he realized that it is appropriate that there should be a private publishing and broadcasting courts be closer to this reality , and he had what he wanted, where has introduced some of these courts, particularly in Iraq which requires stand at how to handle the judiciary of such facts in the general trial orspecialized.4 - In addition to the above, the strong desire for us - and we are working on the side of these media institutions - to take advantage of our media to diagnose what can be diagnosed , , And stand at the stations that require to stand on them daily, in order to offer it to provisions of the law until we see the extent of the commitment of media organizations the legal for conduct of its business , and if we had scored - with regret - lack of cooperation by some media organizations, including private and official in brief us on some of the contracts concluded by the which is an important source of civil liability of these institutions in general and in particular contractual responsibility with.The significance of the research is manifested in the technical and scientific development in the field of media activity on which these establishments are based and the immense openness the world witnesses in general and Iraq in particular in the field of media work.We tackled the subject of this research through a preliminary research in which we viewed the concept of media establishments within two chapters : in the first one , we searched the concept of civil responsibility of media establishments. We devoted the second one for the civil responsibility rules of media establishments.

شعر السيد صادق الفحام (ت 1205هـ - 1790م) اتجاهاته وخصائصه الفنية == The Poetry of Al - Sayed Sadiq Al - Faham Trends And Characteristics of Art

Author name: عبد الستار جبار عطية
Supervisor name: Khudhayer Abbas Darwish
Specific topic: Literature
Degree: Master
Language: Arabic
University location: Karbala
First pages:
Abstract: one of the most important poets of his time, and the poets of the first layer, it has played an important role in the revitalization of the literary movement of his time in general and poetry especially, as it is one of the founders of the battle Thursday

الثنائيات الضدية في رثاء المدن الاندلسية : دراسة تحليلية

Author name: رازقية كاظم عبد عزيز الجبوري
Supervisor name: علي كاظم محمد علي المصلاوي
Specific topic: Literature
Degree: Master
Language: Arabic
University location: Karbala
First pages:

المباني الفقهية للتفكير في الفكر السلفي واثره على الواقع المعاصر == The Doctrinal Buildings Of Atonement In Salafi Thought And Its Impact On Contemporary Reality

Author name: بهاء مهدي مظلوم
Supervisor name: بلاسم عزيز شبيب الزاملي
General topic: Islamic Sciences
Specific topic: Islamic Law
Degree: Master
Language: Arabic
University location: Karbala
First pages:
Abstract: As a result of what is going through the Islamic religion in general and the Islamic community in particular,tearing apart, conflicts, and religious, political and cultural woes and woes because of the Salafi - Takfiri thought; this study is to shed light on the foundations and jurisprudential buildings on which the Takfiris based their fatwas,and stand on them and discuss them, And the statement of the views of the scholars of Islam.Research in this endeavor is a restriction of the most important buildings the most important buildings on which the Wahhabi Salafism was based on its atonement for the people in general, for the Muslims in particular, and for the followers of Ahl al - Bayt (peace be upon them), Every Tkfiri fatwa is attributed to one of these buildings.This Wahhabi terrorism has hit America, France and Turkey, and Al Qaeda and Daesh continue to occupy our cities And our villages in Iraq, Syria and Libya, and slaughter our sons and loot the goods of our country and destroy our heritage and civilization, Their great state continued to issue fatwas of takfir and its mujahedeen men to fight their Muslim brethren in the lands of the Muslims.This resulted in many consequences and effects on the reality of our lives in all its political, economic, cultural, civilizational and social aspects.The research came under the title : The doctrinal buildings of atonement in Salafi thought and its impact on contemporary reality" The research plan was organized in an introductory, introduction, three chapters and a conclusion, which is based on its methodology on the historical approach in its first chapter, the inductive approach in chapter two, and the critical analytical approach in Chapter
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الخطاب السياسي في المنظور القراني : دراسة في المناصب الالهية والدنيوية == Political Discourse in The Qur'anic Perspective Study in The Divine And Mundane Positions

Author name: عبد الحسين جليل عبد الحسن
Supervisor name: مكي محي عيدان الكلابي
General topic: Islamic Sciences
Specific topic: Islamic Law
Degree: Master
Language: Arabic
University location: Karbala
First pages:
Abstract: The research titled "The Political Discourse in the Quranic Perspective : A Study in the Divine and Mundane Positions" is a statement of the most important of what can be done for these positions by gaining a political dimension rather than a religious one. However, these positions have the general title. And objective vision does not go away from modern concepts in the political sphere. The research shows that these positions have their political character when they occur in their own system, which is the Islamic system. It has its own system and organization in its own way, which reveals the independent system of Islam. On the other hand, the research reveals the universality of the Holy Quran in dealing with matters of life in its various aspects. It is a bookdealing with the Faculty of Rules and Signatures, Many of life, including economic, political and social, as well as the extension of the Koran Bravd detail through the prophecy, which was an explanation and detailed and thus the policy is from the perspective of the Koran and not foreign to him, and the purpose of what we refer to the summary of the words that positions are full of political implications.
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الفقه الجنائي في قضاء الامام علي (عليه السلام) واثره في بناء الدولة الاسلامية == The Criminal Jurisprudence In The Administration Of Justice Of Imam Ali ( Peace Be Upon Him ) And Its Effect On Establishing The Islamic Nation

Author name: وئام علي خميس
Supervisor name: ناهدة جليل عبد الحسن الغالبي
General topic: Islamic Sciences
Specific topic: Islamic Sciences
Degree: Master
Language: Arabic
University location: Karbala
First pages:
Abstract: Islamic jurisprudence is the basic organizing constitution to mankind's life on all scales without exception. It does not only tackle the legal decrees that organize the relationship of man and his Creator. Rather , it is wider than that. It includes man's relationship with other men and his with society as a whole. It is a complete Islamic method that can be applied everywhere at all times. The most important jurisprudential systems tackled by the Islamic law are those which maintain the individual's and society's rights against any violation on the self , honour ,body, money, etc. Jurisprudents called the science which studies these decrees as Islamic Criminal Jurisprudence. Imam Ali ( peace be upon him ) played a great part in establishing the landmarks of Islamic Criminal Jurisprudence He achieved that by stabilizing its foundations , defining its characteristics and completing its structure that had been founded by prophet Mohammed ( peace and prayers be upon him and his family ). Imam's contribution was not limited to the legislative side only. It surpassed to outstanding judicial one in applying these legal systems and rules on the issues which were offered to him that they fructified in spite of the short period of his reign. The commander of the faithful ( peace be upon him ) could stretch security and stability and keep the individual's rights away from misleading that these procedures did not harm or cause wrong to anyone because they rested on the legal decrees of fighting against crime. The result of those punishments was that the Islamic nation was blessed with security and tranquility in addition to the decreasing number of the accused and the punished in society. Besides , few adulterers were stoned and few thieves whose hands were cut That was the great impact of purity that limited prevalence of crime in a society vulnerable to corruption and deviation.
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احكام العنف الاسري في الفقه الامامي : دراسة مقارنة مع القانون == The Family Violence In Al Imami Jurisprudence - Comparative Study With Law

Author name: نور محمد جاسم
Supervisor name: بلاسم عزيز شبيب الزاملي | ميثم الشافعي
General topic: Islamic Sciences
Specific topic: Islamic Sciences
Degree: Master
Language: Arabic
University location: Karbala
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