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اطار مقترح للافصاح عن التنمية المستدامة في ظل معايير المبادرة العالمية للابلاغ GRI : دراسة حالة في الشركة العامة لصناعة الاسمدة الجنوبية والشركة العامة للصناعات البتروكيمياوية == A proposed framework for sustainable development disclosure under the Global Reporting Initiative (GRI) standards: A case study of the Southern General Company for Fertilizer Industry and the General Company for Petrochemical Industries

Author name: ظاهر حبيب باهض الزهيري
Supervisor name: سهيل عبد الله ناصر التميمي
General topic: Administration and Economics
Specific topic: Financial Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
Key words:
  • التنمية المستدامة
  • الافصاح المحاسبي
  • الافصاح المستدام
  • معايير المبادرة العالمية للابلاغ GRI
Abstract: تهدف هذه الدراسة الى معرفة مدى تلبية متطلبات االفصاح للتنمية المستدامة لكل من الشركة العامة لصناعة االسمدة الجنوبية والشركة العامة للصناعات البتروكيمياوية على وفق معايير المبادرة العالمية ايضا تحليل نتيجة تلبية متطلبات االفصاح للتنمية المستدامة لكال الشركتين على وفق لالبالغ )GRI). و معايير )GRI)؛ ومن اجل تحقيق اهداف الدراسة، قام الباحث باجراء المقابالت الشخصية مع افراد عينة الدراسة الذين لهم عالقة ذات صلة بهذه الدراسة اذ بلغت )30( مقابلة شخصية، وبذلك تم التحقق من متطلبات االطار المقترح من خالل قائمة الفحص ؛ وبعد ذلك تم استخدام اسلوب تحليل المحتوى لقائمة الفحص من اجل تحديد كل متطلب من متطلبات االطار المقترح لالفصاح عن التنمية المستدامة لغرض معرفة عدد ونسبة متطلبات االفصاح للتنمية المستدامة التي تم تلبيتها والتي لم يتم تلبيتها. اما لغرض تحليل نتيجة تلبية متطلبات االفصاح للتنمية المستدامة لكال الشركتين على وفق معايير )GRI)، استخدم الباحث تقنية مخطط ايشكاوا.
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اثر قوة المدير التنفيذي في جودة التقرير المالي == The impact of the CEO Power on Financial Reporting Quality (A Study in a Sample of Non-Financial companies Operating in the Iraqi Stock Exchange Market

Author name: اعتدال عادل مصاول عطيوي العبادي
Supervisor name: فاطمة جاسم محمد
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
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دور الاسناد الخارجي في تخفيض التكاليف وتحسين الاداء التشغيلي في جامعة البصرة == The role of outsourcing in reducing costs and improving operational performance at the University of Basra

Author name: ايمان كاظم مال الله الضاحي
Supervisor name: سهيل عبد الله ناصر التميمي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
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اثر الثقافة التنظيمية في جودة نظم المعلومات المحاسبية : دراسة ميدانية في عينة مختارة من الوحدات الحكومية العاملة في مختلف القطاعات في محافظة البصرة

Author name: حسين علي هادي زكي
Supervisor name: فاطمة جاسم محمد
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
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انموذج مقترح لتقييم اداء مديريات البلدية : دراسة تطبيقية في مديرية بلدية البصرة

Author name: ندى عدنان جواد التميمي
Supervisor name: عبد الكريم عبد الرحيم علي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
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رؤية محاسبية للعوامل المحددة للهيكل المالي وتاثيرها في الاداء المالي : دراسة تحليلية في عينة مختارة من الشركات المدرجة في سوق العراق للاوراق المالية == An accounting vision of the determinant factors of the financial structure and their impact on financial performance: an analytical study of a selected sample of companies listed on the Iraq Stock Exchange

Author name: اماني هادي حسين
Supervisor name: هاشم علي هاشم
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
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اثر حجم شركة التدقيق ومدة الاحتفاظ والتخصص في نشاط العميل في الحد من ادارة الارباح : دراسة تحليلية على عدد من الشركات العراقية المدرجة في سوق العراق للاوراق المالية للمدة 2009 - 2014 == The impact of the size of the audit company and the duration of retention and specialization in the client's activity in reducing earnings management

Author name: حسن علي جاسم
Supervisor name: عبد الحسين توفيق شبلي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
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اثر الافصاح المحاسبي وفق معايير الابلاغ المالي الدولي في سيولة الاوراق المالية : دراسة في عينة من المصارف المدرجة في سوق العراق للاوراق المالية == The impact of accounting disclosure in accordance with international financial reporting standards on the liquidity of securities: a study in a sample of banks listed in the Iraq Stock Exchange

Author name: فيصل عبد الكاظم عبد الواحد
Supervisor name: عبد الحسين توفيق شبلي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
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امكانية تطبيق نظام التكاليف على اساس النشاط المرتكز على الاداء PFABC لاغراض تحديد التكاليف وقياس الاداء : دراسة تطبيقية في مصرف الرشيد/ فرع السيف == THE POSSIBILITY OF IMPLEMENTING PERFORMANCE- FOCUSED ACTIVITY-BASED COSTING SYSTEM (PFABC) FOR COSTING AND PERFORMANCE MEASUREMENT : AN APPLIED STUDY IN AL-RASHEED BANK/ AL-SEEF BRANCH

Author name: سمير اسماعيل خليل
Supervisor name: الهام جعفر حميد | سهيل عبد الله ناصر
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
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العلاقة بين الجوهر الاقتصادي والشكل القانوني ظل معيار الابلاغ المالي IFRS 16 == The relationship between the economic substance and the legal form of accounting practice and its impact on the financia performance of the company under the Financial Reporting Standard (IFRS 16)

Author name: علي يوسف جبير
Supervisor name: فاطمة جاسم محمد
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
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مدى ملائمة منهاج اقسام المحاسبة في الجامعات العراقية للمهارات و المعارف المطلوبة في الشركات الاجنبية : دراسة حالة في شركة غاز البصرة

Author name: محمد جواد كاظم يوسف
Supervisor name: جمانة حنظل حميد
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
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اثر المحاسبة القضائية في الحوكمة الضريبية وانعكاسها على الحد من التهرب الضريبي == THE IMPACT OF FORENSIC ACCOUNTING IN TAX GOVERNANCE AND ITS REFLECTION ON REDUCING TAX EVASION

Author name: احمد كاظم الغزي
Supervisor name: الهام جعفر الشاوي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
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فحص وتقييم نظام الرقابة الداخلية للموجود المخزني : دراسة نظرية وتطبيقية في المنشاة العامة للموانيء العراقية

Author name: صباح هاشم جابر
Supervisor name: عبد الوهاب حبش الطعمة
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
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استخدام تقنيتي الكلفة المستهدفة واسعار التحويل الداخلية في دعم ادارة الكلفة : دراسة تطبيقية في الشركة العامة لصناعة الاسمدة الجنوبية == The Using of Target Cost & Internal Transfer Pricing for Supporting Cost Management (Applied Study in the State Company of Southern Fertilizers

Author name: رواء عبد الامير احمد العلي
Supervisor name: عبد الكريم عبد الرحيم الربيعي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
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الاختلاف بين المعيار المحاسبي الدولي رقم 12 والاجراءات المتبعة وفق قانون ضريبة الدخل العراقي وانعكاسه على القياس والافصاح لضريبة دخل الشركات المساهمة : دراسة تحليلية في الهيئة العامة للضرائب == The difference between IAS 12 and the procedures followed in accordance with the Iraqi Income Tax Law and its reflection on the measurement and disclosure of the income tax of joint stock companies

Author name: محمد فرج حنون
Supervisor name: الهام جعفر الشاوي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
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اعتماد التعاقد الخارجي لوظيفة التدقيق الداخلي واثره في جودة التدقيق الخارجي : دراسة في عينة من الوحدات الحكومية العراقية == adopt outsourcing internal audit function and its impact on external auditing quality (Study in a sample of Iraqi government units

Author name: حسن عبد الرضا حسن سعود
Supervisor name: فاطمة جاسم محمد السعد
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:

مدى تطبيق تقنيات محاسبة التكاليف والادارية في عينة من شركات محافظة البصرة == A plication of Cost and Management accounting Techniques in Basra Companies : An empirical Study

Author name: حوراء عبد الامير احمد
Supervisor name: هاشم علي هاشم
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:

تطوير بطاقة العلامات المتوازنة لتقييم اثر تكنولوجيا المعلومات في الاداء الاستراتيجي للشركات : دراسة ميدانية في الشركة العامة لموانئ العراق == Developing Balanced Scorecard For Evaluation The Effect of Information Technology On The Strategic Performance of Company : Field Study At State Company of Iraqi Ports

Author name: عبد الكريم عبد الغني عودة اللايذ
Supervisor name: فاطمة جاسم محمد السعد
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:
Abstract: his study aims to evaluate the effect of information technology on he strategic performance of the companies , showing its importance and strategic role on the activities of the company through one of the modern accounting means which the researcher hypothesised ( using a developed module of Balanced Scorecard of Information Technology that it has a positive effect on the strategic performance) of the business due to the erratic evaluation of information technology as per the traditionalaccounting module merging the need to evaluate information technology and put financial and non - financial measurements as per its requirements.Researcher performed field study for State Company of Iraqi Ports as a pattern of the study, extracting the financial and non - financial measurements. Also, he prepared three questionnaire forms concerned the managers, employees and clients. It is evaluated the strategic performance of the company prior to use information technology and beyond it comparing it with the best performance.The study concluded that the information technology effects positively on all business activities, the strategic role of the accounting and its trend towards the outside of the company such as customer and competitors, measuring the strategic performance as per the proposed module by the balanced scores of one measure and showing the effect of accounting information on the support or modify the company strategy.

التحليل النوعي للبيانات في القوائم المالية المنشورة للمصارف التجارية لغرض تقو م الاداء : دراسة تطبيقية في مصرف الشرق الاوسط العراق للاستثمار للسنوات 1998 - 2002 == Qualitative Analysis of The Data In The Published Financial Statements of Commercial Banks For The Purpose of The Evaluation of Performance : An Applied Study of The Iraqi Mideast Bank For Investment (1998 - 2002)

Author name: خالد جبار سوادي محمد الظالمي
Supervisor name: فاضل حنتوش عبد الله المحسن
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:
Abstract: Qualitative analysis of the published financial data is very important to know about the actual performance of the economic unit. Such analysis depends on evaluating the type of policies ,principles and techniques of the accountancy that are employed toprepare the financial data so as to extract the financial indicators that measure performance.This study aims at displaying the contents of the published financial statements and the criticism directed to them. Then , the study tackles the concept of qualitative analysis of the published financial data. It also shows the techniques and the indicators that can be relied on for the process of analysis. Techniques of qualitative analysis are used to reveal the actual performance of the bank under study after making some substantial modifications on the numbers in the account books.The case sample chosen in this study is the Iraqi Mideast Bank for lnvestment because it is a pioneer domestic bank in Iraq.The study arrived at some conclusions ; amongst which is that the published financial statements are considered as an important and principal source of information though they have some defects that limit employing them in the qualitative analysis. Also , it isnecessary to carry out a qualitative analysis of the published financial data for the bank under study here , so as to clarify the principles , the techniques and policies of accountancy that the bank utilized to prepare its financial statements , and to show the degreeof risks surrounding its assets.The study presents somerecommendations that can help the bank measur its actual performance.

مدى اعتماد المصارف العراقية الخاصة لمتطلبات محاسبة الادوات المالية في ضوء معايير المحاسبة الدولية == How Dependent of Iraqi Private Banks To The Requirements of Financial Instruments Accounting In Light of The International Accounting Standards

Author name: جاسم دويج دعير العبودي
Supervisor name: عبد المهدي عباس محمد
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:
Abstract: This study aim to identify the extent of the adoption of Iraqi private banks of accounting financial instruments according to International Accounting standards No(39), No (32) and International Financial Reporting standard No(7), also the study aim at identifying of adequacy of the Requirements of this Standards of Iraqi private banks ,In addition the study aim at identifying of the Impediments and reasons that stand in the way of the overall compulsory Requirements of those standards of (IPB). In order to achieve the aims of the study ,using published literatures the accounting financial Instruments ,also using the annual Reporting of(IPB) to know the extent of the adoption of these banks of Requirements of (IAS) rather for ,in addition the researcherhas investigated other data by a designed questionnaire that was according to requirements of (IAS,39,32) , (IFRS 7) , previous studying and theoretical of the study. By studying the case of Iraqi Middle East Investment Bank and with using certain statistical techniques , (SPSS, 14) program so certain analysis and results were obtained the Important results showed that Iraqi private banks didn’t extent on requirement (IAS),in addition for the is adequacy of accounting financial instruments ,but there are most important reasons of not overall application for this standards which are ; shortage in qualified accountants and there are not laws obligating of application financial instrumentsstandards. According to the study which has recommended that holding seminars and sessions to identify of the importance of international accounting standards and take advantage from the experiments of countries that have applied those standards. Also the study asrecommended giving the private sector amore significant role in deciding the standards that suit them in all stage of development revision and implementation of those standards.

توزيع الارباح وسلامة راس المال على وفق المنظور الفقهي الاسلامي : دراسة حالة في المصرف العراقي الاسلامي - نموذج مقترح

Author name: ايمان سعيد عيدي
Supervisor name: مكي عبد الكريم عبد الواحد
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:
Abstract: This instruction is discuss how division the profits in the islamic bank activities in perservation understood in money capital , and which represented the application student for accounting bases according to the isIamic phiIoIogy , and this the student is includedfive sections as below : 1. first section : include the research procedure.2. second section : discuss the thought developed for accounts ,account concepts , objectives , account , information - character isties properties and system out puts , and deals with the difinitionand discussion in the assumrtions , principles , determinates.3. third section : deals with the acount develope in islamic thought and discussion the assumptions , principle and determinates from the islamic philology.4. fourth section : deals with the account application in islamic iraq bank with suggested sample.5. fifth section : conclusion and advices

مدى تاثير الخصائص النوعية للمعلومات المحاسبية بالقوة التنظيمية : دراسة تطبيقية في مديريات انتاج ونقل وتوزيع الكهرباء في البصرة == Extent Impact Qualities of Accounting Information System By Organizational Power

Author name: اشرف عبد ربه احمد
Supervisor name: عبد المهدي عباس محمد
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:
Abstract: This study aims at revealing the relation of the organizational power to the qualities of output in the accounting information system in units and sections of administrative level in three companies belonging to the Directorate of Electricity of the southern area of Iraq in the city of Basrah. The study depended on building a model to analyze and identify the relation between the independent variable (organizational power) and its main independent variables (power of formation , power of experience and power of status) on one hand and the dependant variable (qualities of the output of the accounting information system ) and its main variables (trust and feasibility) on the other hand.The study is based on one main hypothesis branching on other six assumptions. The researcher uses the descriptions. Approach in the theoretical part of the study and the statistical one in the application. A controlled and standardized questionnaire is developed for the purpose of application in the study.The study arrived at the conclusion that there is a significant relation between the organizational power and the qualities of the output of the accounting information system.All these correlative relations between the elements of the independent variable (the organizational power) and the elements of the associated variable (qualities of the output of the Accounting information systems) are positive andsignificant. The study also presented some suggestions and recommendations ; amongst them emphasizing the importance of the sources of the organizational power and the role this power plays on affecting the qualities of the output of accounting information systems and that will lead to adopting scientific methods to promote and develop qualities of the accounting information system.

تكامل نظامي محاسبة المسؤولية والتكاليف على اساس الانشطة لاغراض الرقابة وتقييم الاداء : دراسة تطبيقية في معمل الالبسة الرجالية الجاهزة في محافظة النجف == The Systems Integration Responsibility Accounting And Activity Based Costing For Control And Performance Evaluation An Empirical Study In The Men's Clothes : Najaf Clothing Factory

Author name: مروة محمد حسن جاسم العارضي
Supervisor name: عبد الكريم عبد الرحيم علي الربيعي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:
Abstract: The research aims to application of responsibility accounting system and the role its play in monitoring and the performance evaluating of responsibility centers, as well as the role played by the (ABC) in determining the costs of activities, and products

تاثير تكاليف عقود التراخيص النفطية على القوائم المالية لشركة نفط الجنوب في ضوء المعايير الدولية الخاصة بصناعة النفط : دراسة تطبيقية في شركة نفط الجنوب == The Effect of Petroleum Costs To License Contracts on Financial Statements In South Oil Company Under International Standards That Are Relating To Oil Industry

Author name: فراس قاسم مجيد التميمي
Supervisor name: فاطمة جاسم محمد السعد
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:
Abstract: ركزت هذه الدراسة على كيفية التعامل مع التكاليف التي تنتج من تنفيذ عقود الخدمة الفنية لجولة التراخيص الاولى , حيث تقدم الشركات الاجنبية المتعاقدة مع شركة نفط الجنوب في هذا المجال قوائم المصاريف (قوائم استرداد الكلف) التي تعكس نشاط التراخيص وتنفيذ العمليات | This study aims at how to deal with costs resulting from the implementation of TSCs for the first licenses round. The companies contracting with South Oil Company (SOC) in this regard provide expense statements (cost recovery statements) to SOC that refle

دور لجان التدقيق في الحد من ممارسات المحاسبة الابداعية : دراسة في عينة من المصارف العراقية الاهلية == Role The Audit Committee In Reducing The Creative Accounting Practices In Private Iraqi Banks

Author name: حنان صالح جبر
Supervisor name: عبد الحسين توفيق شبلي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:
Abstract: هدفت هذه الدراسة الى التعرف على مدى فاعلية لجنة التدقيق وذلك من خلال بيان تاثير معايير فاعلية لجنة التدقيق(الاستقلالية ,والتاهيل العلمي والخبرة العملية ,وعدد اعضاء اللجنة، وعدد مرات اجتماع اعضاء اللجنة )، بالاضافة الى بيان تاثير مهام لجنة التدقيق(الاشراف | This study aims at identifying the effectiveness of the audit committee, through clarifying the impact of the effectiveness criteria of the audit committee (independence, scientific qualification and practical experience, the committee members’number , an
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