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احوال الموصل الاقتصادية 1834 - 1918م : دراسة تاريخية == Economic Conditions of Mosul 1834 - 1918 A Historical Study

Author name: غسان وليد مصطفى الجوادي
Supervisor name: ابراهيم خليل احمد العلاف
General topic: History
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: Studying the economic history of Iraqi cities during the Ottoman Era (1516 - 1918) has no longer got the attention of scholars except recently in spite of its importance in knowing the circumstances of the individual and society as well as its impact upon both social and political aspects. Due to the importance of economic aspect and the scarcity of information concerning the period of the study, this dissertation has come to highlight the economic aspects of Mosul City under the title Economic Conditions of Mosul 1834 - 1918 A Historical Study.The dissertation contains four chapters. The first has come to talk about the importance of city location from economic aspect and its effect in commercial movement taken place in Mosul since Ottoman control and the most important events of Mosul. The chapter has not neglected the remark of aspects of administration, construction and how they have been affected by starvation, drought and wars. The chapter also tackles the transformations happened in the city. The second chapter deals with the commercial and professional activities, the most important trade routes, means of communications, the role played by the state in activating trade as well as Mosul itself having a great ability in promoting trade by markets, inns and big shops.The chapter also mentions the internal and external commerce and professional aspects of Mosul and the reasons behind the backwardness of the city in this field. The third chapter deals with the topic of agriculture starting from the study of feudal system and role of the state in issuing laws and the role played by Medhat Pasha, walley of Baghdad (1869 - 1872) in applying these laws in Iraqi provinces especially Tabu Law and the results of applying such laws mentioning the position farmers and agricultural activity in Mosul. The fourth chapter highlights the financial aspect by mentioning city resources especially taxes and methods used in gaining these taxes as well as the role of the state in financial reform and currency used by the banks. The dissertation concludes that Mosul having such an important geographical location has helped in achieving economic activities but on the contrary, the city has not exploited this feature due to the absence of security in its places and the trade caravans being exposed to attacks of tribes on the main commercial routes. This is one of the main reasons why the city has not been a trade center by traders from other provinces like Aleppo. Also, families have remained controlling the economic aspect during the period of the study. In industrial field, initiatives by capitalists to invest their own money and building up a developed industry have no any existence by we see that professions have stayed undeveloped. In agricultural field, in spite of issuing laws during the second half of the nineteenth century, agriculture and farmers conditions has not changed for the better. As for the financial field, role of the state has just stayed in collecting taxes and increasing its amounts with the scarcity of expenses on services aspects. Banks which have been established in Mousl, its services are dedicated only for few traders and this in its turn has limited the commercial activities of such banks

الذهبي (ت : 748 هـ / 1349م) ومنهجه في كتابه سير اعلام النبلاء == AL - DHAHABI (D : 748 A.H / 1349 A.C) AND HIS METHOD IN HIS BOOK SIER AaLaam AL - NUBALA

Author name: فراس محمد حسين محمد
Supervisor name: خليل ابراهيم جاسم
General topic: History
Specific topic: Islamic History
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: AL - Dahahabi is great historian in the filed of biographies . The study attempts to reveal his method in writing his book sier Aalaam AL - Nubala , obituaries of Eminent men . An investigation of biographies in his book has revealed that AL - Dahahbi possessed a certain concept during (social elite ) in the creation of history . The study constitutes of five chapters . The first provides the Age of AL - Dahahbi during Mamluks period in addition to his biography himself .Chapter two decliars the book sier Aalaam AL - Nubala during the plan global in the fields of time and location , history of authoring the book , and the appendixes of the book . Chapter three includes AL - Dahahbi concept of history as shown by the role of (social elite) . Here , discrepancies with previous works dealing with biographies of eminent men has been stressed . Light has been thrown on the foundation on which the eminent persons had built their social , political and cultural position illustrating the rang of their influence on the society .Chapter four includes information on - AL - Dahahbi sources , focusing attention on the method he used in quoting from his predecessors and contemporaries . The impact of verbal quotations and eye - witness reporting in examined .Chapter five tackles the from and content of AL - Dahahbi's biographies . size of the obituary , number of line sand method have all been taken into account . His way in presenting the biographies and motives in his inclusion of marginal ones also comes under the line light . As for content , the study examinates the major elements of biographies , starting with the name of the eminent personality and ending with his death

الصلات الثقافية بين الموصل والاندلس من القرن 3 هـ / 9 م الى نهاية القرن 7 هـ / 13م

Author name: منار نظير نديم
Supervisor name: عبد الواحد ذنون طه
General topic: History
Specific topic: Islamic History
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: ان الاتصال الثقافي بين الموصل والاندلس نتيجة طبيعة احكمتها اللغة المشتركة ، والدور الاسلامي الذي له نصيب الريادة في تشجيع الحركة الثقافية ، وتحقق التمازج بين ثقافات البلدان اذ مثلت المنطقتين ساحـة خصبة لتلقي العلوم والمعارف ، ساعدهما موقعهما الجغرافي وما امتلكتاه من مميزات طبيعية جعلتهما مركـزا لاستقطاب طوائف مختلفة تتوافد عليهما من عدة اماكن لغرض الزيادة او التحصيل العلمي او لغرض التجارة . مما كان له اثر في تكوين صلات ثقافية اخذت تنشا بين اهل البلد والوافدين اليها .ـ كان لجهود اهالي المنطقتين العلمية والثقافية اثـر كبير في تقدم الثقافة وازدهارها ، كما ساعدت على خلق حلقة ثقافية متواصلة من خـلال مؤهلاتها الخلقية التي كانت معبرة عن الانسجام والتفاعل الثقافي وعن النتاج والابداع ، فكانـت رعايتهم للعلم نابعة من رغبتهم الذاتية ،فخـدم الوعي الثقافي للمجتمعين اللقاء الحضاري والعلمي الذي حصل ، فخدم كل منهما الاخر بما يملكه من قدرات ثقافية .ـ اثرت الطبيعة في تشكيل اقتصاد جيد ساعد على توفير بيئة مناسبة خدمت رعاة العلم من حكام وعلماء وسائر المجتمع . فقد ساهـم وبشكل فعال في جعل المنطقتين مركز جذب للناس لغرض السكن والاقامة فيهما ، مما ادى الى زيادة ونمو حجم السكان .ـ اثرت السلطة تاثيرا ايجابيا في جعل منطقة الموصل والاندلـس منبعا مـن منابع المعرفة ، من خلال نشر الحريـة الثقافية والرغبة والتعمـق في الحصول على كل مسببات الحركة الثقافية في كـلا البلدين حتى تقاربت المستويات الثقافية بين مدينة كالموصل وهي جـزء من بلد حضارته قديمة عرفتها الازمان وحدثت بها الاثار ، وبلد كبير مثل الاندلس برز منذ بداية نشاته مقرا ثقافيا لتوحيد مركزه وتمجيد اثره . فهذا الاتجاه الثقافـي الذي ساد في البلدين خلق نوعا من التواصل بينهما ، اذ يقصد الموصل من خلاله من توجه الى المشرق منجذبا نحوها ، واجدا فيها ارضية ثقافية خصبة ليستكمل علمه الذي رفـدته به مراكز النهضة الثقافية في المشرق ، والموصل واحدة منها . وقـد تشابهت ادوار السلطة في كل من الموصل والاندلس ضمن جميع الحقب الزمنية ، فحينما نجـد اميرا موصليا يشرع في بناء مدرسة او دار حديث ، نلاحظ بالمقابل حاكما اندلسيا يشجع على التاليف واقتناء الكتب من مشارق الارض ومغاربها .ـ لم يكن دور العلماء اقل شانا من دور السلطة وتاثيرها على الحركة الثقافية ، فكانت الجهـود مترابطة فيما بينهـم في كل من الموصل والاندلـس للوصول الى ارقى المستويات الثقافيـة ، فكان كل منهم متحمل مسؤولية تثقيـف وتطوير بلده ليحضى بمكانة متميزة عن غيره ، وهذا ما جعلهم سباقين في التطلع والتواصل والمشاركة الحضارية للوصول الى الحقيقة العلمية ، وتثبيت دورهـم في بيئهم الثقافية ، فكانت ادوارهم حثيثة في التاليف والتصنيف والتدريس لنشر بـذور المعرفة وغرسها في ارض ثقافية استطاعت ان تنتج فكرا نيرا ، واعيا متقدمة للمساهمة في كل مجالات المعرفة .ـ كان للمدارس دور كبيـر في دفع الحركة الثقافيـة الى الامام ، من خلال اجتذابها لطلاب العلم،وتعزيز مكانة الموصل بوصفها مركزا ثقافيا ونشرها العلوم والمعرفة في كافة المجالات ، في الوقت الذي لم تحظ الاندلس بوجودها ، فقد كانت الكتاتيب والمساجد المقر الاول لتلقي العلوم ، يقابل ذلك اهتمام المجتمع بكل طبقاته في طلب العلم،اذ كان مستوى ثقافتهم محط تنافسهم ،لذلك كان اهتمامهم منصب عليه محاولين اخذه من منابعه .ـ ساهمت المراكـز الثقافية على كثرة انواعهوااختلافها في المنطقتين على شيوع اللقاءات الفكرية ، وما يحـدث فيها عادة من مناقشات ومناظرات ادت الى حد كبير الى دفع الحركة الثقافية ورفدها ، فقد عكست بصورة مباشرة مراحل التطور الثقافي التي مرت بها الحركة العلمية والادبية ، فكان ازديادها نتيجة طبيعية لذلك التطور ، حيث ان العلاقات التي تكونت فيما بينها كانت واحدة من صور التعاون الذي جعل المنطقتين في مستوى ثقافي مشهود له .ـ وكانت الرحلة على اختلاف انواعها المنفـذ الذي اطلع من خلاله الاندلسيون على علوم المشرق ، مستفيدين من العلماء المشرقيين الذين كانوا منبعا لتلك العلوم . وقد فرضت الموصل بامكانيتها الثقافية على الوافدين الى المشرق الانتباه اليها بوصفها مركزا ثقافيا يداني المراكز التي نعم المشرق بوجودها . اذ انها احتوت على اغلب العلماء الذين تشد اليهم الرحال بعكس الاندلس التي كان علماؤها بحاجة لتعميق دراستهم وتطورها ، وهذا ما جعل كفة الرحلة غير متوازنة الا انها حققت نتيجة علمية وثقافية من خلال نقل مرويات ومؤلفات اهل الموصل الى الاندلـس .

الاوقاف السلطانية في الدولة العثمانية 1451 - 1566م == The Sultan's Awqaf of The Ottoman Empire 1451 - 1566

Author name: سيناء جاسم محمد الطائي
Supervisor name: خليل علي مراد
General topic: History
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: Alwaqf (dedication of property for religious purposes) is a positive aspect in the Islamic civilization. It is a sort of voluntary current charity spent in the cause of well - being. Prophet Mohammed (PBUH) encouraged Muslims to dedicate property and the caliphs who succeeded him. To delicate property During the Omayyad and Abbasid rule Alwaqf flourished to reach its apex under the Abbasids in its religious, economic, social and cultural dimensions. When the Ottoman Empire ruled (1299 - 1922 A.D.) it took care of Alwaqf to the extent that it became one of their establishments, which played a great role in instructing the Muslim society and supporting the government. The Ottomans benefitted from alwaqf in the Islamic world especially the Seleucids and Mamluks. The present paper deals with the Sultans’ Awqaf in the Ottoman Empire 1451 - 1566 A.D. The term Sultan’s Awqaf means the property dedicated by the Ottoman Sultans and their wives, which reflects the humanitarian aspect of the Ottoman Empire. The study falls into four chapters. Chapter One is devoted to the Ottoman Awqaf prior to 1451 A.D. It tackles the Islamic nature of the Ottoman Empire, the beginnings, the Hanfi creed of the state and their revival of the Islamic Caliphate. Chapter Two deals with Awqaf under the rule of Mohammed Alfateh (1451 - 1481 A.D.) and Bayazeed II (1481 - 1512 A.D). Chapter Three deals with Awgaf under the rule of Saleem I (1512 - 1520 A.D.) and Sulayman Al - Qanoony (1520 - 1566 A.D.). Chapter Four studies the management of Sultan’s Awqaf concentrating on the role of the Judge and the Mutawaly. Since Alwaqf continues even after the death of the dedicator, the period covered by this chapter exceeds 1566 A.D. to show how Alwaqf was managed to the end of the Ottoman Empire. The results of the study show that the Ottoman Empire inherited the norms and traditions of the previous Islamic state especially the Seleucids. Since Islamic awaqaf plays a great role in in availing services to public as well as helping the poor and the needy, the Ottoman Empire showed interest in awqaf and the Sultans and their wives were the first to dedicate driven by a desire to win the please Allah. Texts show that Alwaqf participated in the continuation of educational and health institutions

دور المعلوماتية في اقامة متطلبات الادارة الالكترونية : تصميم نموذج مقترح لتحول مصنع الالبسة الجاهزة في الموصل الى تطبيق الادارة الالكترونية

Author name: عبد العزيز طيب فتحي
Supervisor name: بسمان فيصل محجوب
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: في ظل الظروف المتغيرة التي تسود السوق الدولية والمحلية، والمنافسة الشديدة التي تضطر الشركات والدول والمؤسسات على حد سواء لمواجهتها، تتحول الادارة الي اداة هامة ورئيسية من ادوات التعامل مع هذه التطورات في البيئة الدولية الجديدة في ظل الثورة المعلوماتية المتسارعة. وبعدما كان المدراء يمارسون وظائفهم ومهامهم اليومية وفق تطلعاتهم وخبراتهم المتزايدة يوميا، بمعزل عن التطورات التكنولوجية في الجوانب الرقمية والمعلوماتية اصبحوا اليوم امام تحديات جديدة تفرض عليهم نوعا جديدا من الادارة والاداء، بحيث تجعلهم يمارسون مهامهم اليومية بطريقة الكترونية (رقمية) تاخذ بنظر الاعتبار كل انواع التطورات وفي شتى المجالات.وتحولت بذلك الادارة في المؤسسات وخاصة في الدول المتقدمة الي ادارة ديناميكية لا تحدها جدران المنظمة او تستهدف حصة سوقية واحدة وانما تعمل في فضاء واسع وتستهدف اسواق متجددة وتبتكر اساليب وانماط عمل جديدة.وتقف الشركات والمؤسسات في بلدنا على مفترق للطرق : اما ان تتكيف مع ما يحدث من تغييرات عالمية وتندمج في لجو الحديث واما ان تبقى وفق الانماط التقليدية في هياكلها التنظيمية الجامدة فتضمحل ثم تنكمش ثم تغلق ابوابها.ويواجه المدراء في مؤسساتنا وشركاتنا تحديات من نوع جديد بعد تحديد خيارات التكييف والتحول نحو الادارة الالكترونية ، فهم امام اتجاهين : يميل الاول نحو الاستعانة بالشركات العالمية في بناء هيكل الادارة الالكترونية واقامة الدورات التدريبية لتاهيل العاملين لاستخدامها وصيانتها، ويميل الثاني الى استخدام ثمار هذا التقدم التكنولوجي وخصوصا المعلوماتية في بناء الادارة الالكترونية بامكانيات داخلية من خلال الافادة منها بتطوير مهارات العاملين والمدراء ومن ثم استخدام هؤلاء في بناء الادارة الالكترونية من دون حاجة للرجوع الي شركات ومؤسسات عالمية.والادارة بذلك تنتزع التغيير وتسمح للعاملين بالمشاركة في العمل الابتكاري والابداعي للتحول الى الادارة الالكترونية.وسواء كان الامر يتعلق بالشركات الفردية او الاقتصادات الوطنية، فهذا البحث محاولة متواضعة لاظهار اهمية المعلوماتية بمكوناتها في عمليات التحول نحو الادارة الالكترونية من خلال توضيح المعلوماتية من ناحية والادارة الالكترونية من ناحية ثانية بشكل يسمح للباحث بتقديم ارضية مناسبة لتقديم نموذج مقترح لبناء الادارة الالكترونية في مصنع الالبسة الجاهزة في مدينة الموصل.ولقد تم اتخاذ منهج دراسة الحالة (Case Study) وتم اجراءه في المصنع المذكور انفا حيث تم القيام بما ياتي : 1. تقييم الوضع الداخلي للمصنع والتحديات التي تواجه بما يساعد على تحديات خيارات مواجهة هذه التحديات وبما يقدم فرصة لهذا المصنع للمنافسة والاستقرار.2. تقديم نموذج مقترح يستطيع المصنع في ظله بناء الادارة الالكترونية وفق عدة خطوات متسلسلة. وقد توصل البحث الى جملة من الاستنتاجات في مقدمتها الاتي : 1. ان مؤسساتنا بصورة عامة والمصنع حالة الدراسة بصورة خاصة لا يمكنهم الاستمرار من دون التحول الكلي او الجزئي للادارة الالكترونية لصد تحديات المنافسة.2. تستطيع هذه المؤسسات والمصنع خاصة التحول نحو الادارة الالكترونية باستخدام المعلوماتية ومكوناتها في بناء هذه الادارة والاستفادة منها فيما بعد.3. يمثل التحول نحو الادارة الالكترونية تغيرا شاملا ومتكاملا في طرائق اداء المهام والوظائف لا يقتصر على الجانب الانتاجي او التسويقي او المالي.

دور المحاسبة الاستراتيجية في تعزيز القدرات التنافسية : دراسة استطلاعية في مجموعة مختارة من الشركات العراقية == The Role Of Strategy Accounting On Sustaining Competitiveness Ability A Pilot Study In Chosen Grub From The Iraqi Companies

Author name: ساكار ظاهر عمر امين
Supervisor name: زياد هاشم يحيى السقا
Specific topic: Financial Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: يمر العالم اليوم بتحولات كبيرة وهائلة ومتسارعة في شتى المجالات ، خاصة فيما يتعلق بتداعيات العولمة الاقتصادية والسياسية والتقنية وثورة المعلومات . ولقد شهدت السنوات القليلة الماضية مجموعة كبيرة من التغيرات سواء على المستوى الاقتصادي او الصناعة العالمية ، مما فرض على الشركات الصناعية العراقية ضرورة التكيف والتلاؤم مع تلك المتغيرات للحد من شدة المنافسة المصاحبة للاتفاقيات العامة لمنظمة التجارة العالميـة ، فضلا عن ضرورة تكييف النظم والاساليب المحاسبية في هذه الشركات مع هذه المتغيرات لانتاج المعلومات القادرة على خدمة القرارات الاستراتيجية للشركات ، وذلك لدعم قدرتها التنافسية في الاسواق المحلية والاقليمية والدولية ، وفي اطار ذلك تسعى الدراسة الى تحقيق جملة من الاهداف ، هي : 1. توضيح الاطار المفاهيمي للمحاسبة الاستراتيجية بشكل عام و(المالي والاداري) بشكل خاص في الادب المحاسبي وفي ظل بيئة الاعمال المعاصرة . 2. تحديد اساليب المحاسبة (المالية والادارية) الاستراتيجية في ظل بيئة الاعمال المعاصرة .3. توضيح دور اساليب المحاسبة (المالية والادارية) الاستراتيجية في دعم القدرة التنافسية للشركات في ظل بيئة الاعمال المعاصرة .4. بيان الية عمل اساليب المحاسبة الاستراتيجية بفرعيها المالي والاداري في دعم القدرة التنافسية للشركات في ظل بيئة الاعمال المعاصرة عن طريق دراسة لعينة من الشركات العراقية . ولتحقيق هذه الاهداف فقد اتجهت الدراسة في جانبها النظري الى توظيف الاطر والمفاهيم النظرية ووجهات نظر الباحثين ، في حين اعتمد الجانب الميداني على استمارة الاستبانة فقدمت لعينة مختارة من الشركات الصناعية العراقية استهدفت الحصول على ارائهم بصدد تحديد دور اساليب المحاسبة الاستراتيجية بفرعيها (المالي والاداري) في دعم القدرة التنافسية لهم ، وقد تم اختبار الفرضيات وتحليل النتائج باستخدام العديد من الاساليب الاحصائية الملائمة للدراسة . وتستمد الدراسة اهميتها من الاعتباريين التاليين : تستمد الاهمية النظرية للدراسة في رصد اهم المتغيرات في بيئة الاعمال الحديثة ، والتي فرضت ضرورة توسع دائرة العمل المحاسبي لملاحقة الفكر الاستراتيجي المعاصر بشركات الاعمال ، فضلا عن توضيح الاطار المفاهيمي للمحاسبة الاستراتيجية وفقا للدراسات المحاسبية المعاصرة ومعالجة مشكلة التشكيك بقدرة الاساليب والادوات والمعلومات المحاسبية على خدمة اغراض الشركة بالكفاءة التي تمكنها من المنافسة والمضاربة في بيئة التصنيع الحديثة وفي ظل التغيرات المتلاحقة بصورة عامة وكيفية دعم قدرتها التنافسية عن طريق الاساليب المحاسبية الاستراتيجية بصورة خاصة . وتستمد اهميتها في جانبها الميداني من خلال تقديم الاسس العلمية التي يمكن ان تستند عليها الشركات المبحوثة في معرفة دور اساليب المحاسبة الاستراتيجية بفرعيها (المالي والاداري) في دعم قدرتها التنافسية في ظل بيئة الاعمال المعاصرة . اما مشكلة الدراسة فتنحصر في مجموعة من النقاط اهمها : 1. هل لدى الشركات المبحوثة تصور واضح عن ماهية المحاسبة الاستراتيجية بشكل عام واساليبهواادواتهوامعلوماتها بشكل خاص ؟2. هل هناك تصور واضح لدى تلك الشركات عن ماهية اساليب المحاسبة (المالية والادارية) الاستراتيجية في ظل بيئة الاعمال المعاصرة ؟3. هل يمكن بناء اطار كفء يحدث نوعا من التوافق بين المعلومات والادوات والاساليب المحاسبية والاستراتيجيات التي تتبناها الشركات عينة الدراسة ؟4. هل لدى الشركات المبحوثة فكرة واضحة المعالم عن القدرة التنافسية ؟ وهل تدعم هذه القدرات عن طريق الاساليب المحاسبية الاستراتيجية ؟ وبموجب ما تقدم فان فرضيات الدراسة الرئيسة هي : ـ الفرضية الرئيسة الاولى " هناك غموض عن ماهية المحاسبة الاستراتيجية بشكل عام واساليبهواادواتهوامعلوماتها بشكل خاص لدى الشركات المبحوثة ".ـ الفرضية الرئيسة الثانية " توجد علاقة ارتباط وتاثير (ذات دلالة معنوية) بين (اساليب المحاسبة المالية الاستراتيجية) و(القدرة التنافسية للشركة) ".ـ الفرضية الرئيسة الثالثة " توجد علاقة ارتباط وتاثير (ذات دلالة معنوية) بين (اساليب المحاسبة الادارية الاستراتيجية) و(القدرة التنافسية للشركة) ". واخيرا توصلت الدراسة الى مجموعة من الاستنتاجات ومنها : 1. لتفعيل دور الادارة الاستراتيجية لابد من تغيير دور المحاسبة الى التركيز على (الفهم التفصيلي والبيئة المحيطة) بصياغة وتطبيق استراتيجيات الشركة .2. تلعب المحاسبة الاستراتيجية دورا فعالا في ظل المنافسة المتزايدة التي تواجهها شركات الاعمال في الوقت الحالي . وخلصت الدراسة الى تقديم مجموعة من التوصيات تستهدف تحديد دور اساليب المحاسبة الاستراتيجية بفرعيها (المالي والاداري) في دعم القدرة التنافسية للشـركات . | The world is today undergoing a large and massive and rapidly in various fields, especially regarding the implications of economic globalization , political , technological and information revolution , and has seen the past few years a host of changes both at the level of economic or global industry , which imposed on industrial companies of Iraq need to adjust and adapt to those variables to reduce the severity of competition associated with the General Agreements of the WTO. As well as the need for air conditioning systems and accounting methods in these companies with these variables for the production of information capable of serving the strategic decisions of companies , in order to support their competitiveness in local and regional markets and international, in the framework of this study seeks to achieve the following objectives are : 1. Clarify the conceptual framework of accounting in general and strategic (financial and administrative) , particularly in the accounting literature and in light of contemporary business environment.2. Determine the methods of accounting (financial and administrative) strategy in light of contemporary business environment.3. Clarify the role of accounting methods (financial and administrative) strategy to support the competitiveness of companies in the business environment of today.4. Describe the mechanism accounting methods calendar two branches of the strategic financial and administrative support for the competitiveness of companies in light of contemporary business environment through the study of a sample of Iraqi companies.To achieve these goals have tended to study in part the theoretical to the employment frameworks and theoretical concepts and perspectives of researchers , while adopted the side of the field on the form - resolution introduced for a selected sample of industrial companies of Iraq aimed to obtain their views on defining the role of accounting methods strategy two branches (financial and administrative) in the support their competitiveness , has been tested hypotheses and analyze the results using a variety of statistical methods appropriate for the study. The study derives its importance from the legal entities of the following : Derive important theoretical study in the monitoring of the most important variables in the environment of modern business , which has imposed the need to expand the pool of accounting work to pursue the strategic thinking of contemporary companies business , as well as to clarify the conceptual framework of accounting strategy , according to studies accounting contemporary and address the problem of questioning the ability of methods , tools , and accounting information to serve the purposes of the company efficient to compete and speculation in the modern manufacturing environment and in light of the rapid changes in general and how to support their competitiveness through strategic methods of accounting in particular. It derives its importance in the field for its part in trying to provide the scientific basis on which to base the companies discussed in the knowledge of the role of the two branches of the strategic methods of accounting (financial and administrative) to support their competitiveness in the contemporary business environment. The problem of the study is confined in a range of points including : 1. Do the companies examined , a clear vision of what the accounting strategy in general and the methods and tools and information in particular?2. Is there a clear vision of what these companies accounting methods (financial and administrative) strategy in light of today's corporate environment?3. Can you build an efficient framework to create a kind of compromise between the information, tools and techniques of accounting and corporate strategies adopted by the study sample ?4. Do the companies examined, and a clear idea of competitiveness? Will support these capabilities through strategic methods of accounting? Under the above assumptions, the main study are : - First President of the hypothesis " there is ambiguity about what the accounting strategy in general and the methods and tools and information, in particular the companies researched " - The second major hypothesis , " there is a correlation (significant moral) between the (strategic financial accounting methods) (f) (the competitiveness of the company) " - The third major hypothesis " there is a correlation (significant moral) between the (methods of strategic management accounting) (f) (the competitiveness of the company) " Finally, the study found a set of conclusions, including : 1. To activate the role of strategic management must change the role of accounting to focus on (and detailed understanding of the surrounding environment) to formulate and implement strategies of the company.2. Accounting strategy play an active role in light of the increasing competition faced by businesses today . The study concluded that providing a range of recommendations aimed at determining the role of the two branches of the strategic methods of accounting (financial and administrative) to support the competitiveness of companies

اثر استخدام النظم الخبيرة في دعم اداء المدققين الخارجيين : دراسة استطلاعية في ديوان الرقابة المالية == The effect of using expert systems On supporting the performance of external auditors A exploratory study in the Board of Supreme Audit

Author name: جاسم محمد حسو
Supervisor name: ناظم حسن رشيد
Specific topic: Financial Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: تعد النظم الخبيرة من التقنيات الحديثة التي تمثل احدى تطبيقات الذكاء الاصطناعي التي تهدف الى محاكاة تفكير الخبير البشري في مجال محدد من المجالات ومنها تدقيق الحسابات من اجل التعرف على الخطوات المنطقية وطرق الاستدلال والاستنتاج التي يتبعها للوصول الى حل للمشكلات التي تتميز بالغموض والتعقيد والتي يندر تكرارها او حدوثها , ومن ثم صياغة الخبرات والمعارف للخبراء في مجال المحاسبة والتدقيق على شكل برامج حاسوبية يمكن للمدققين الخارجيين المبتدئين من الاستفادة منها في اداء مهام التدقيق التي يكلفون بها , فضلا عن سرعة اكتساب الخبرة والمعرفة ممن سبقوهم في ذلك المجال .وعلى هذا الاساس فقد ركز الجانب النظري من الدراسة على بيان مفهوم النظم الخبيرة بشكل عام , ومفهومها في مجال التدقيق بشكل خاص , فضلا عن توضيح مكونات النظم الخبيرة والمتمثلة بقاعدة المعرفة التي يتم تخزين المعارف والخبرات للخبراء في مجال تدقيق الحسابات وكذلك مهندس المعرفة الذي يتركز جوهر عمله على صياغة تلك الخبرات والمعارف على شكل قواعد وحقائق والتي يتم استخلاصها من خبير المجال عن طريق الملاحظة او الاستفسار , اذ يقوم المستخدم النهائي والذي يمكن ان يكون المحاسب او المدقق وعن طريق واجهة المستخدم من التحاور والاستعلام والاستفهام من النظام الخبير عن اسباب توصله الى نتيجة معينة دون غيرهواذلك باستخدام لغات البرمجة المنطقية التي يفهمها النظام والمستخدم معا , في حين كان الجانب العملي يقوم على دراسة استطلاعية للعاملين في مجال الرقابة والتدقيق في ديوان الرقابة المالية لبيان اهمية النظم الخبيرة والفوائد التي يمكن ان تتحقق اذا تم استخدامها في تنفيذ المهام والاعمال من خلال الاستفادة من خبرات وتجارب الخبراء الذين سبقوهم , من اجل اكتساب الخبرة والمعرفة ومن ثم تطوير قدراتهم الذاتية وتنمية المهارات وزيادة الوعي والادراك في المجالات المختلفة . وقد توصلت الدراسة الى العديد من النتائج اهمها : 1 - تعد النظم الخبيرة من التقنيات الحديثة التي شاع استخدامها في العديد من المجالات ومنها تدقيق الحسابات , ولذلك يقع على عاتق الجهات المسؤولة في ديوان الرقابة المالية الاسهام بشكل فاعل في ادخال هذه التقنيات واستخدامها في الدوائر المرتبطة بها لتنفيذ مهام التدقيق التي يكلف بها القائمون على فحص وتدقيق الجهات الخاضعة للرقابة .2 - تساهم النظم الخبيرة وبشكل اساسي في المحافظة على الخبرات والتجارب الانسانية في مجال تدقيق الحسابات من الانقراض او الاندثار نتيجة للعديد من المسببات منها التقاعد , ترك العمل , والوفاة , وبذلك تعد مرجعا وثائقيا وذاكرة تاريخية تختزن خبرات وتجارب الخبراء وبالتالي يمكن الاستفادة منها من قبل المدققين الخارجيين المبتدئين بل وحتى المتمرسين في زيادة الخبرة والوعي التدقيقي عند ممارستهم للعمل الوظيفي .3 - تتميز النظم الخبيرة عن غيرها من النظم الالكترونية التقليدية في انفصال قاعدة المعرفة للنظام ( قاعدة البيانات في النظم التقليدية ) عن باقي مكونات النظام , مما يسمح بالتعديل عليها سواء بالاضافة او الحذف دون ان تتاثر باقي المكونات بهذه التعديلات على عكس النظم الاخرى .وقد اوصت الدراسة بالعديد من التوصيات اهمها : 1 - ضرورة قيام الجهات ذات العلاقة في ديوان الرقابة المالية بعقد الندوات وورش العمل المتخصصة للتعريف بالنظم الخبيرة ومكوناتهواكيفية استخدامهواالاستفادة منها لغرض زيادة الوعي والادراك لدى القائمين بعملية التدقيق وتثقيفهم ذاتيا , وبالتالي تهيئتهم لتقبل مثل هذا النوع من الاساليب في اداء المهام التي يكلفون بها مستقبلا .2 - اصدار التعليمات والارشادات من الجهات ذات العلاقة والمتمثلة بديوان الرقابة المالية بقيام الدوائر المرتبطة بها باستخدام تقنيات النظم الخبيرة عند تكليفهم بمهام تدقيق الجهات الخاضعة للتدقيق واعطائها صفة الالزام حتى يتم تطبيقها بشكل فعال , وذلك بهدف مواكبة التطورات الحديثة بشكل عام وعلى صعيد المهنة بشكل خاص .3 - ضرورة ادراج النظم الخبيرة في المحاسبة والتدقيق ضمن المناهج العلمية لطلبة اقسام المحاسبة بشكل خاص - حتى وان كان ذلك للمراحل الاخيرة في الدراسات الاولية - لكي تتكون لديهم معلومات عن تلك النظم ومكوناتهواكيفية تصميمها , وبالتالي سهولة استخدامهواالتعرف عليها في الحياة العملية . | The expert systems are one of the modern technologies, that represent one of the artificial intelligence applications. which aim to simulate the thinking of the human expert in a specific domain, namely auditing in order to identify the logical steps and methods of induction and deduction so as to arrive at a solution to the problems characterized by vagueness and complexity that are rarely replicated or occur, and the formulation of experts and knowledge which cube of benefit to accounting and auditing in the form of computer programs novice external auditors in the performance of audit functions assigned to them, and the speed in gaining the experience and knowledge of those who preceded them in this domain.On this basis, the theoretical part has focused on the statement of the concept of expert systems in general, and in the field of auditing in particular. It also aims at clarifying the components of expert systems represented by the base knowledge stored in the experience of experts in the field of auditing, and the engineer of knowledge whose work essence focuses on the formulation of those experiences and knowledge in the form of rules and facts, which are drawn from the expert field through observation or inquiry, the final user, who can be an accountant or an auditor and through the user interface can negotiate , query and question the expert about the causes that lead him to a particular result by using programming languages that are understood by the logical system and user together.the practical part is based on a survey study of workers of control and audit in the Board of Supreme Audit (BSA) in order to show the importance of expert systems and the benefits that can be achieved if used in the implementation of tasks and by making use of experience and experts preceding them, in order to gain experience and knowledge and then develop their skills and increase their awareness and understanding in various fields. the study has come out with several conclusions; 1 - The expert systems are one of the modern technologies of spread use in many areas, including auditing, and therefore wide authorities in the Board of Supreme Audit should be responsible for contributing actively to the introduction of these technologies and using then in related faculties so as to implement tasks of auditing assigned to the organizers of the examination and auditing entities subject to censorship.2 - Expert systems contribute basically , to maintain the expertise and the human experience in the field of auditing accounts so as to prevent it extinction or disappearing as a result of many causes, including retirement, leave work, and death, this is a documentary regarded and a historical memory that stores experiences of experts and thus can be used by novices, external auditors and even experienced ones to increase auditing experience and awareness in the exercise of the career work. 3 - Expert systems are characterized compared traditional electronic systems, by separation of knowledge base of the system (the database in traditional systems) from the system components, thus allowing amendment, by either addition or deletion without affecting the rest of the components; opposite to other systems.The study has put for wards just a number of recommendations : 1 - Authorities belonging to the Board of Supreme Audit should hold seminars and specialized workshops in order to introduce the expert systems and their components and how they are used for the purpose of increasing awareness and understanding of doing the auditing leaving self education , and thus preparing them to accept such a kind of methods in performing the tasks assigned to them in the future .2 - Issuing instructions and guidance from the authorities belonging as Board of Supreme Audit to the related offices to obligating use the techniques of expert systems in carrying out the tasks of checking the entities subject to auditing until thy are applied effectively, in order to cope with recent developments in general and at the level of the profession in particular.3 - The need to integrate expert systems in accounting and auditing within the scientific curricula for students in accounting departments in particular - even if for the last stages of under graduate studies - to have information about those systems and components and the way they are designed, so to make then easy for use and identify then in practical life.

اعتماد مدخل التكلفة المستهدفة كاداة لتخفيض التكلفة في المنشات السياحية : دراسة حالة == ADOPTION OF TARGET COSTING APPROACH AS A TOOL FOR COST REDUCTION IN TOURIST ESTABLISHMENTS - A CASE STUDY

Author name: اياد سالم خضر الطائي
Supervisor name: نزار علي عبد الله الملاح
Specific topic: Financial Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: سعت الدراسة الى تطبيق مدخل التكلفة المستهدفة في المنشات السياحية العراقية بغرض تمكين هذه المنشات من تخفيض تكاليف الخدمات المقدمة من قبلهواتقديم هذه الخدمات باسعار تنافسية مع الحفاظ على جودتها , وبما يمكن ان يساعد على تحسين ربحية هذه المنشات وتعزيز موقفها التنافسي . فضلا عن تسليط الضوء على مدخل التكلفة المستهدفة ودوره في تخفيض التكلفة وعلاقته مع عدد من الاساليب والادوات الاخرى , مثل هندسة القيمة والتكلفة والادارة على اساس النشاط والمقارنة المرجعية .وتم اجراء الدراسة في فندق نينوى الدولي على احدى الخدمات المقدمة من قبل الفندق وهي خدمة المبيت او التسكين , وقد استخدم الباحث التحليل الوظيفي للتكلفة واسلوب هندسة القيمة ومصفوفة نشر وظيفة الجودة بوصفها ادوات مساندة مع مدخل التكلفة المستهدفة بغرض تخفيض التكاليف الكلية لهذه الخدمة , ويمكن تلخيص المراحل والخطوات التي مرت بها الدراسة كما ياتي : تم اشتقاق التكلفة المستهدفة لخدمة المبيت المدروسة بعد تحديد السعر المستهدف والربح المستهدف لها , ولغرض تحديد التكلفة الكلية الحالية لخدمة المبيت ومقارنتها مع التكلفة المستهدفة وتحديد فجوة التكلفة قام الباحث بقياس تكلفة هذه الخدمة بالاعتماد على الموازنات المالية لعام 2012 المعدة على اساس البيانات المالية الخاصة بالمنشاة عينة البحث لعام 2011 والبيانات الاخرى التي تم جمعها من قبل الباحث , نظرا لعدم وجود نظام لمحاسبة التكاليف في المنشاة عينة البحث .ولغرض اجراء التحليل الوظيفي للتكلفة قام الباحث بتجزئة خدمة المبيت المدروسة الى سبعة مكونات اساسية وتحديد الوظائف التي تؤديها هذه المكونات ثم تحليل تكلفة خدمة المبيت على مستوى هذه المكونات , ولغرض تحديد الاهمية النسبية لمتطلبات الزبون من خدمة المبيت قام الباحث بتحديد 12 متطلبا اساسيا واجراء مسح لعينة من زبائن المنشاة لتحديد درجة اهمية هذه المتطلبات بالنسبة للزبون .بعد استخراج نتائج المسح وتحديد درجة اهمية المتطلبات من وجهة نظر الزبون قام الباحث بربط مكونات الخدمة التي تم تحديدها مع متطلبات الزبون باستخدام مصفوفة نشر وظائف الجودة وتحديد نسبة المساهمة الكلية لكل مكون من مكونات الخدمة في تحقيق متطلبات الزبون ومقارنتها مع نسبة التكلفة للمكون واستخراج مؤشر القيمة لها بهدف تحديد المكونات المرشحة لتخفيض التكلفة . وفي المرحلة الاخيرة من الدراسة تم وضع عدد من الافكار والحلول لتخفيض التكاليف وسد فجوة التكلفة , وقد تمكن الباحث من تخفيض التكلفة الكلية لهذه الخدمة والوصول بها الى مستوى التكلفة المستهدفة , كما ادى تخفيض التكلفة الكلية لخدمة المبيت الى احداث تخفيض في التكاليف على مستوى المنشاة ككل ومن ثم تخفيض تكاليف الخدمات الاخرى التي تقدمها المنشاة عينة البحث . | The study aimed to apply Target Costing in Iraqi tourist establishments in order to enable these establishments to reduce the costs of the services provided by them, and provide these services at competitive prices with maintaining the service quality, and then can help to improve the profitability of these establishments and enhance its competitive position. As well as to highlight on Target Costing and its role in cost reduction and its relationship with a number of other methods and tools, such as Value Engineering, Activity - Based Costing and Management, and Benchmarking.The study was conducting in Nineveh International Hotel, on one of the services provided by the Hotel (lodging service). The researcher used the Functional Cost Analysis, Value Engineering and Quality Function Deployment matrix as support tools with Target Costing to reduce the overall costs of this service. The stages and steps of the study can be summarized as follows : The target cost of the lodging service was derived after determine the target price and target profit. And for the purpose of determining the total current costs of this service and compared it with targeted cost, and then determine the cost gap, the researcher measured the cost of this service depending on the financial budgets for 2012 that prepared based on the financial statements for the Hotel for 2011, and other data that collected by the researcher, given the absence of cost accounting system in the Hotel.For the purpose of performing a functional cost analysis, the researcher segment the lodging service into seven basic components, and identifying the functions performed by these components, then analyze the cost of service at the level of these components, and for the purpose of determining the relative importance of the customer's requirements from service, the researcher identified 12 basic requirements and conduct a survey of a sample of Hotel customers, to determine the degree of importance of these requirements for the customers.After extracting the results of the survey and determine the degree of importance of requirements from the perspective of the customer, the researcher link the service components that have been identified with the customer's requirements using Quality Function Deployment Matrix, and determine the percentage of overall contribution of each component of the service in achieving the customer's requirements, and compare them with the component's relative cost and extract the value index with a view to identify the candidate components for cost reduction.In the final phase of the study, a number of ideas and solutions are suggested to reducing the service cost and filling the cost gap, and the researcher has been able to reduce the total cost of this service and attain target cost. Moreover, reducing the total cost of this service caused a reduction in the costs at enterprise level as a whole, and then reducing costs of the other services that provided by the Hotel.

معايير منتخبة لتقويم فاعلية نظم المعلومات المحاسبية في ظل استخدام المعرفة التقنية في المصارف : دراسة في عينة من مصارف محافظة نينوى == Selected Standards to Evaluation the Effectiveness of Accounting Information Systems in the Light of Using Technological Knowledge in Banks A Study in Sample of Ninevah Governorate Banks

Author name: فاضل عباس سلطان خضر
Supervisor name: زياد هاشم يحيى السقا
Specific topic: Financial Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: ان التطور المتسارع في مجال تقنيات المعلومات الذي انعكس على جميع مجالات الحياة بما فيها الوحدات المصرفية كان لازما على المصارف ان تواكب هذا التطور لكي تتمكن من تعزيز دورها فلابد من الاهتمام بالجانب المعلوماتي اذ تساهم تقنيات المعلومات بدور كبير في توفير التسهيلات الفنية الضرورية لمعالجة البيانات التي تتعلق بانشطة الوحدات المصرفية الامر الذي يساهم في تحسين الخدمة المصرفية وتحقيق مستوى اداء متميز في تعزيز قدرات الوحدات المصرفية .يتطلب عند استخدام تقنيات المعلومات الحديثة في نظم المعلومات المحاسبية في المصارف ان تتوفر لدى العاملين على نظم المعلومات المحاسبية معرفة تقنية , حيث تساهم المعرفة التقنية في تنفيذ العمليات التشغيلية بالدقة والسرعة وانتاج المعلومات في الوقت المناسب وهذا ما انعكس على فاعلية نظم المعلومات المحاسبية وقد تم صياغة مشكلة البحث من خلال طرح الاسئلة الاتية : 1. هل تستخدم المعرفة التقنية في نظم المعلومات المحاسبية في المصارف بفاعلية ؟2. هل يوجد دور للمعرفة التقنية في تعزيز فاعلية نظم المعلومات المحاسبية في المصارف؟ 3. هل توجد معايير كافية للتقويم التي تمكن من الحكم على فاعلية نظم المعلومات المحاسبية في ظل استخدام المعرفة التقنية في المصارف ؟ يسعى البحث الى تحقيق مجموعة اهداف ابرزها : 1. المعرفة التقنية وتقنيات المعلومات في المصارف .2. توضيح استخدام المعرفة التقنية في نظم المعلومات المحاسبية في المصارف .3. توضيح دور المعرفة التقنية في تعزيز فاعلية نظم المعلومات المحاسبية في المصارف.4. تحديد معايير تقويم فاعلية نظم المعلومات المحاسبية في ظل استخدام المعرفة التقنية في المصارف .ولتحقيق اهداف البحث تم الاعتماد على الفرضية الرئيسية الاتية : " ان استخدام المعرفة التقنية في المصارف يعمل على تحسين فاعلية نظم المعلومات المحاسبية فيها "من الفرضية الرئيسية تنبثق الفرضيات الفرعية الاتية : الفرضية الاول : تستخدم المعرفة التقنية في نظم المعلومات المحاسبية في المصارف بفاعلية . الفرضية الثانية : يوجد دور للمعرفة التقنية في تعزيز فاعلية نظم المعلومات المحاسبية في المصارف .الفرضية الثالثة : توجد معايير كافية للتقويم التي تمكن من الحكم على فاعلية نظم المعلومات المحاسبية في ظل استخدام المعرفة التقنية في المصارف .وقد تم اختيار مجموعة من المصارف في محافظة نينوى التي يوجد فيها استخدام لتقنيات المعلومات ، اذ تم اختيار (13) مصرفا وتوزيع استمارة الاستبانة على الافراد العاملين فيها من المحاسبين والاختصاصات الاخرى التي مارست مهنة المحاسبة ضمن نظم المعلومات المحاسبية فقد بلغت عدد الاستمارات المستلمة (53) استمارة ، وقد توصل البحث الى مجموعة استنتاجات منها ان اتساع التطورات والتغيرات التقنية اصبح ضرورة الالمام بها من قبل المحاسبين واكتساب المعرفة التقنية من خلال المهارات الفنية والعملية باستخدام تقنيات المعلومات الحديثة , وكذلك ادت المعرفة التقنية الى انجاز العمل المحاسبي بفاعلية وبدقة وانتاج المخرجات المعلومات في الوقت والمحتوى والشكل المناسب لمتخذي القرارات ، وان استخدام تقنيات الاتصالات ادى الى تكامل والتنسيق بين النظم الفرعية . | The accelerating development in information technology realm which reflected on all fields of life including the banking units, obliged the banks to cope with this development to be able to update their role . It was necessary to pay attention to the information side because it participate in information technology with large role in saving the technical facilities necessary to deal with the data which concerns with the bank units activities which participate improving the banking service and achieving a distinguished performance level in enforcing the competences of the banking units , so it is needed to employ information technologies in bank units.The requires using modern information technology in accounting information systems in banks , the working in accounting information systems Technological Knowledge , where participate Technological Knowledge in fulfill the working operations accurately , with speed and producing information in the appropriate time. Which reflected obviously on the effectiveness of accounting information systems in bank The study problem appear during next a questions : 1. Are their Technological Knowledge usage in accounting information systems in the banks by effectiveness?2. Are their use a role to the Technological Knowledge in enforcing the accounting information systems effectiveness in the banks ?3. Are their evaluation calibration sufficient enable us to judge the effectiveness of accounting information systems in the light of using Technological Knowledge in the banks ?Therefore, this study tried to achieved a group of objective questions namely : 1. Technological Knowledge and information technologies in banks .2. Clarifying information technologies usage in accounting information systems in banks. 3. Clarifying the role of Technological Knowledge in enforcing the effectiveness of accounting information systems.4. Standards calibration to evaluate the accounting information systems effectiveness in the light of using Technological Knowledge in banks.To achieve the study objective the following chief assumption have been relied on. " Using Technological Knowledge in banks work on improvement effectiveness accounting information systems " The branches assumptions have been relied on. The first assumption : Technological Knowledge are in used in accounting information systems in banks.The second assumption : Technological Knowledge role in enforcing accounting information systems effectiveness in banks. The third assumption : Evaluation calibration standards sufficient enable to judge the effectiveness of accounting information systems in the light of using Technological Knowledge in banks. A group of banks have been selected in Ninevah governorate where as information technologies are in use , thirteen banks have been selected questionnaire charts have been handed over to the individuals working as accountants and other specialties practiced accounting profession . Fifty three charts used in this study. The study came to a collection of findings one of them is the broaden developments and changes become necessity knowledge of by accountants to acquiring Technological Knowledge of through skills the artistic and workable by using modern information technologies , Using Technological Knowledge facilitate performing the accounting work effectiveness, accurately and producing information out puts in appropriate time and contents and suitable form for the decisions makers, using information technologies lead to the supplement and coordination between subsystems

الاسلوب الطلبي في اللغة الاكدية : دراسة مقارنة مع اللغة العبرية == The Request Style in the Akkadian language A comparative study with the Hebrew language

Author name: مصطفى محسن الحاج محمد
Supervisor name: امين عبد النافع امين | بهاء عامر عبود الجبوري
General topic: Archeology
Specific topic: Cuneiform Studies
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: It is obvious that every fair - minded that the study of ancient Iraqi languages, especially the Akkadian language and reading the cuneiform texts, which was recorded in this language, is of a great importance to identifying the ancient history of Iraq and the civilization achievements which made in this important part of the ancient world. Even become the cuneiform texts, the main source on which depend on most of researchers in interpreting of the political developments and cultural achievements which was Mesopotamia gripped during the Sumerian, Akkadian, Babylonian and Assyrian periods. There are some reasons behind the choice the title of this study "The Request Style in the Akkadian language A comparative study with the Hebrew language" : the first one, being that is one of most important and essential subjects, and that the topic was a new and has not been tackled in a rhetorical depth, especially by the academic researchers, foreign as well as Arabs. The request style have gains a large area of Akkadian language, and almost no cuneiform text empty from these styles, as well as this study was comes to find out some of the eloquence secrets in both Akkadian and Hebrew through experience the text to learn these styles and determine their exact meanings, especially since the request style construction is one of the most important sections of semantics involves beneath connotations and hidden meanings, not aware, without diligent and patient attitude. The Akkadian library - so to speak - is almost empty - handed from the books which is talk about the Akkadian rhetoric, especially in this (meanings) , and if we found anything of that thy would be of general nature and views,and thy would be duplicate observations in most cases, this situation applies to the Hebrew language. So that this study is the first one which "knock on the door" to talk about these styles The past methodology of the study in the college was tackled the comparison between the Akkadian and Arabic in particular,and with others Arabite languages in general, while this study depends upon the Hebrew language as model for comparison with the Akkadian language. The Hebrew language represents one of the most important Arabite languages which is spoken at this time, and the study of the Hebrew language in the department of Cuneiform Studies had a major role in choosing this topic, because this approach helps the students taste the Akkadian language when compared with other Arabite languages to and shows the similarities and differences on the light of the applied and descriptive approach to study the grammar and rhetoric phenomena . Hebrew language is the language spoken by the sons of Israel, its a branch of the large linguistic family called Arabite languages, Hebrew language was not in itself, but it was composed of several dialects of Canaan, where grew up primarily on the land of Canaan before the exodus of the sons of Israel to it. The study depends upon the ancient Babylonian dialect ( -  BC),as a basis. As for the Hebrew language, we have adopted the grammar of ancient Hebrew, this stage begins about the tenth century (B.C) about ( -  BC). The approach which is taken by the study is the analytical method, which is based on the study of the characteristics and features of the request styles which came from the nature of the Akkadian and Hebrew texts, , because its approach questioning the connotations through the syntax of the texts, these texts are addressed to reveal the ingredients of these styles and its meanings There is one issue which is worth mentioning, namely the role of the Arabic language in the enrichment of the topic for the rhetoric article, especially in the area of the metaphorical meanings, as the Akkadian language lacks from the rhetorical studies and secondary meanings. This study is divided into four chapters. There is an introductions brief revealing the value of these styles in the speech. The first chapter tackled "The command style" in both Akkadian and Hebrew contrasting and applications, and the research is addressing to statement the formats of the command style, its definition and formulation, drained and derived from the triple and quadruple forms, and showing of its meaning and its connotations nearby clear and the long - hidden, or what is called the first meanings and second one, were applicable in this study on a number of Akkadian and Hebrew texts, which came to those styles. The second chapter is devoted to "The prohibition style", and its tools and applications in Akkadian and Hebrew, as well as rhetorical meanings that came to it, and as the pattern of the first chapter. Chapter three examines "The interrogative style" and the ways of fulfilling its the functions as the interrogative by tools, characters, tonal, and verbs, and statement its metaphors meanings that came out to it. Followed by the fourth chapter, which is including three styles, the first is involved on study "The wishful thinking styles" and tools, and meanings, followed by the second style, which examined "The Vocative style" the study explains its tools and its uses, and then third style deals with identify of "The demand style by the announcement format" These chapters varied in their material subject, and that was inevitable, because the nature of the subject mater of these styles, and multiple forms of each and breadth of the meanings of others. Finally, the conclusions of the research included the main ideas and results.

حول الجبور من النمط ACHR == on Achr - Algebras

Author name: عبد الحكيم لقمان حسن
Supervisor name: عامر عبد الاله محمد
General topic: Mathematics
Specific topic: Algebra
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: تم في هذه الرسالة دراسة الجبور من النمط ACHR مع انواعها وخصائصها. يقال للجبر المعياري B بانه من النمط ACHR اذا كان هناك تشاكلا مستمرا من اي جبر معياري كامل الى B. اثبت سيدلينك ان الجبور ذات البعد 2 تكون جبور من النمط ACHR, وقد قمنا بتعميم هذه النتيجة ا | In this thesis, we study ACHR - algebras with its types and properties. A normed algebra B is said to be ACHR if there is a continuous homomorphism from any complete normed algebra into B. Cedilink proved that a two - dimensional algebra is ACHR - algebra

نشوز الزوجة : دراسة مقارنة == Wife's Disobedience Comparative Study

Author name: فراس جرجيس خلف الخاتوني
Supervisor name: عبد المحسن قاسم الحاج حمو العبادي
General topic: Law
Specific topic: Personal Status Law
Degree: Master
Language: Arabic
University location: Mosul
Key words:
  • نشوز الزوجة
  • سبب
  • شرعي
First pages:
Abstract: نشوز الزوجة هو ارتفاعها عن اداء الحق الواجب عليها تجاه زوجها المتمثل بطاعته ومعاشرته بالمعروف وتسليم نفسها له وملازمة المسكن.وقد اختلف الفقهاء في معنى النشوز الذي بحثناه في المطلب الثاني من المبحث الاول من الفصل الاول، والراجح في ذلك هو تعريف بعض الشاف | Wife's disobedience is the case when she gets astray on doing her duties to the husband; which is to obey and to live peacefully with him. In addition to giving herself up for cohabitation. Scholars have different views opposite to each other to the meaning of disobedience. The most common one is the definition of some Shafia; that is mentioned above. Since it implies most of the wife's disobedience methods and ways that are mentioned in the prophet's Sunna that was verified after the Holy Quran. It taboos the disobedience. The researched legislation laws that are the Iraqi, Syrian and the Egyptian have adopted the concept of disobedience judgment concept that is Al - Hanafi's definition. It includes the concept of having the wife getting out of the marital house and not to cohabit with the husband for no reason. Whereas the Moroccan law adopted Al - Maliki's concept of disobedience. On the other side of the coin, the Tunisi law does not mention the disobedience concept, but it only omitted the obedience right of the husband lately and no further details as far as conduct are mentioned. And wife's disobedience has reasons which divided into illegal reasons to wife's disobedience that are divided into major and minor ones. Besides there are legal reasons as what's been agreed upon among Muslims scholars, and some disputed ones as well. These are many in the Islamic Faqah. The Iraqi and Egyptian code consider unjustifiable imprisonment as illegal reasons as the majority of the scholars consider it, whereas Al - Malikia and Abo - Yousif from Al - Hanafia consider it as a legal reason for disobedience if it was wrongful or for a dept. That's what we have agreed upon as well. The legal reasons have been pointed out by the Iraqi code and refers to in general term as (legal justification). Whereas it splitted the legal reasons for the legal house after it has appointed legal standards in item 2 of article 25 that is limited only to the illegal husband's disobedience, which is a legal reason for her disobedience. The Iraqi legislator was criticizing this. Whereas the Syrian and Egyptian legislator are better than the Iraqi one especially in the excuse issue of the women professionality. As far as the Egyptian one, it tackles the legal excuse in a very detailed and clear way. There are hidden and obvious disobedience types. The disobedience methods in the doctrines, so they coincide according to each one of them. The Shafia's doctrine has the most describable image for the wife's disobedience according to its definition. Then comes the Al - Hanbali, we have preferred the shafia's doctrine except in some issues; which are the wrongful imprisonment. Also, Ashora’ fasting, Arafa and the Sunnan prayers that are considered excuses and justifications to the wife unlike the point of view of the scholars’ majority. The disobedience image in all the Iraqi, Syrian and Egyptian laws is the same mostly. This is due to their taking the Hanafia's doctrine. The wife's disobedience has outcomes at the end whether in the Islamic Faqah or the situational law. Since there would be spiritual effects out of abandoning the husband to his wife in bed and hitting her gently and unharmfully. Also, her right would be dropped as far as sleeping when there are multi - wives. Besides, there are financial effects that are represented in dropping off the alimony temporarily. This is applicable to all doctrines except Al - Thahria, and when separation is sentenced. The Iraqi law has pointed out the abandon as a reason of the separation if it continues two or more years, as in article 43 of the identity cards code. Whereas the other Arabic codes has limited this period within 1 year or more. This period would be specified by Al - Aila’a which is 4 months as to what's been indicated in Islamic Sharia’a. Also, the Iraqi law has given the right to the husband to hit his wife as in the sanctions code. Whereas in the Arabic countries, the hitting is not a means to settle the wife down because women reached to high positions.The Arabic laws consider the wife's disobedience a dropping for the expenses after divorce. Also, the Iraqi legislator considers it a reason of separation and it effects the dowry, so it still criticizing as well. The obedience of the wives after their disobedience has conditions to be met in the Islamic Faqah. This is on two types : hidden one; that are done inside the marital house without a judge or by the wife herself based on the husband's way of settling her down. Or it could be an obvious one; that is after the wife's leaving the marital house and through a judge either by the wife herself or by the husband's invitation. The Iraqi and comparative laws do not mention but the last type, which is the obvious disobedience, since that law deals only with explicit and obvious issues.A rumor among barristers and lawyers says that the obedience case is a dead one in the Iraqi legislation. But this says unjustifiable is under view and correction.

دور الارادة في تحديد الاختصاص القضائي الدولي واثارها : دراسة مقارنة == The Role Of Will In Determining International Judicial Competence Comparative Study

Author name: علياء احمد مبارك الزوبعي
Supervisor name: نواف حازم خالد
General topic: Law
Specific topic: Private International Law
Degree: Master
Language: Arabic
University location: Mosul
Key words:
  • الارادة
  • الاختصاص القضائي الدولي
First pages:
Abstract: يعد الخضوع الارادي احد الضوابط المهمة في فقه القانون الدولي الخاص والتي ينعقد على اساسه اختصاص المحكمة للنظر في النزاع، ويمكن ان يكون الاتفاق على الخضوع لمحكمة معينة صريحا سواء اكان سابقا على قيام النزاع ام لاحقا له، او ضمنيا ويكون بالخضوع المادي لاح | Voluntary submission is one of the self - evident rules in the private international Law. On which depends the competence of the court in order to deal with the conflict. The agreement of submission might be explicit or implicit. It is explicit for certain court before or after the conflict. It is also implicit when it is physical submission to one of the two parties or both of them in front of one of the courts. This submission is of double nature, in this case it will take legal proceedings of law of will because it is a contract. There might be previous agreement about voluntary submission. As for the effects of submission, they concern the law of the judge because they are related to the process. Giving will a role in determining judicial competence has nothing to do with the relation between judicial competence and public order. But it is based on the existence of a general theory of giving up the competence, i.e., the judge has the right to give up his competence within certain conditions whenever these conditions are met the court has the right to give up the conflict and this indicates to the court which will settle the dispute. It is important to add that the Islamic Law and the international conventions acknowledge this right in spite of the differences which exist among them. It is obvious that Brussels convention of 1968 and the Declaration of Brussels of 2001 concerning foreign judgments give the two conflicting parties the right of choosing the court of one of the contracting countries. Mention must be made of Hague convention because it is thoroughly about voluntary submission. Two effects will result out of voluntary submission. The first one is positive which leads to a convention of enlargement of the competence of the court. This means that the court settles the conflict which are not its own competence but they have all the required conditions. The second one is negative because the concerned court will be deprived of its competence. The agreement of voluntary submission concerns the person to whom the right or the debt has been transferred except the contracts of transport because the consignee is absent. It is possible that his submission is to a court which never guarantees the required legal protection. As a result of the development in the field of commercial operations and because of use of modern electronic means of communications, it gives the will the ability of an agreement electronically in order to choose certain court concerned with the conflict. Because of these developments the electronic agreement has the same value of the ordinary written agreement. This submission has an effect on applicable law as a result of the freedom of the countries for the adaptation of conflicts and applying all the rules which are compatible with its legal system. This is due to the fact that the concept of public order is quite different from one country to another and therefore we find a difference in the final settlement of the dispute.

القانون الواجب التطبيق على عقد التامين : دراسة مقارنة == Applicable Law Of Insurance Contract A Comparative Study

Author name: زينة حازم خلف
Supervisor name: كامل عبد الحسين حسن البلداوي
General topic: Law
Specific topic: Commercial Law
Degree: Master
Language: Arabic
University location: Mosul
Key words:
  • القانون الواجب
  • عقد التامين
  • القانون، التطبيق
  • الواجب
First pages:
Abstract: يعد عقد التامين الذي ينظم العلاقة ما بين المؤمن والمؤمن له ضرورة لتحقيق الامان والطمانينة لمصالح الافراد والجماعات المشتركين فيه ضد ما يحويه المستقبل لهم من اخطار يعجز الفرد بمفرده عن تحملها، كما يعد في المجتمع البداية الحقيقية للمستقبل الافضل لانه يشمل | Insurance contract which organized the relationship between the assuror and assured has a necessity to achieve safety and trust for individuals and groups' interest who participated in it against to what future hidden from risks that individual cant not bear to face it alone. As it consider in society the true starting for best life in human being. It is including an addition to the secure of man' life also the safety on his money properties and his life resources all with his mental and educational identity.Insurance contract in the frame of special international law considered a contract of important contract which needed to clarify in order to build legal system that practice on it. But if the contract itself produced a difficult, there will be no way to search its content but it will be just through searching in its insurance contract root age that distinguished it on what is similar with other contracts which specially reflected on the law that ruled it.So if we enabled to summaries limited indicators to the importance of insurance contract. This will simplify us showing legal adoptive as a preface to search the most distinguished theories and legal rules which are shaped the international law juries - consults (legal experts) and national organization like the Roma's convention for the year 1980 and young and Enfris rules concerned with mutual marines looses. In addition to legislations and different laws.But on the light of relations' information for the search which occupied the rules of necessary application of a distinguish place and mixed with rules that left for freedom of the parts and their desires. So it must be shade a light on these rules and norms as regarded, we added another dimensions for the problem of conflict of law in the concern of special national relations. The rules of necessary application are the most rules which to proceed with the nature of insurance contract that gave constant saving stability (necessary stability) and affirmed insurance for those whose relations will rule by a known law in advance.And lead to solution justice and established balance in the relation that the equality may occupied between its pats. Where these rules usually build on the base of mental relation which linked its content and aims with space of application. And distinguished it on the rules of single approach in attribution (single side) that characterized insurance contracts which organized according to the rules ( that applied) within Loyid's in international organization.In addition to that, the rules of necessary application were and still in respectable place by international organizations that handled this subject in place of search if it was to the Roma convention or for European direction. Cause it considered from order rules which the nations legislations aimed to achieve certain goals, represented in insurance contract with a protection the week partner (assure) and protected economical basis for these countries.If the law of necessary application on insurance contract being according to the special supporting limitations to protect the week part with economical and social basis for different countries which are contracted with this contract. So it is necessary to this law to not limit on the subject of contract, that expanding to all its elements except to what is related with insurer qualification which is always being on the shape of insurance company, insurer, and what is related with the shape of contract that represented by (insurance document). In addition to the claims of insurance contract which were juristic difficulties to what is related to the law that ruled it. So the Iraqi insurance law of the number (10) for the year 2005 has a special role in the field of rules businesses of necessary application on insurance contract which in its part reflected clearly on the traditional supporting rules (rule of willing law) which is represented in the article (1/25) of the Iraqi civil law

النظام القانوني لوكالة العقود التجارية : دراسة مقارنة == The Legal System Of Commercial Contracts Agency A Comparative Study

Author name: اسراء صلاح محمد سعيد الطائي
Supervisor name: هالة مقداد احمد الجليلي
General topic: Law
Specific topic: Commercial Law
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: وكالة العقود هي احدى صور الوكالة التجارية القائمة على فكرة النيابة الكاملة في التعاقد. فهي بمضمونها عقد يلتزم بموجبه شخص يسمى الوكيل بان يتولى على وجه الاستمرار، وفي منطقة نشاط معينة الترويج والتفاوض وابرام الصفقات باسم شخص اخر يدعى الموكل ولحسابه مقابل ا | Contracts agency is considered to be one the most commercial agencies that draw upon the idea of the complete proxy in contracting process. It is inclusively a contract that assumes an individual to undertake currently, in a certain active location, to negotiate and dealing. This can be fulfilled by the name and for the account of another constituent individual against a wage payable to the agent. The current study delineated that the contract has a property of being prominent rather than other formulas and commercial mediations. In order to fulfill the requirements of the any contract, there should be provided by parties of the contact (agent and procurator) and other individuals who sign the contract for them. The agent himself seeks individually to form this element, whichever advertisement, negotiating and ensuring. It should provide the prerequisite requirements (satisfaction, location and reason) for the integrity of the contract items to be validated in the rightful parties. Before the practice of the agent to the activities of implementing the contract agency inside the required country, he should make the procedures of the commercial record registration. Thus, it is prohibited to practice the agenda of commercial agency, only to the names recorded in the commercial record registration. These have been provided by the commercial agency lawful items. Commercial agency has properties may be associated with other contracts as a party - binding contract depends on negotiating among parties. Additionally, some properties that may be individualized tan others. The commercial agent characterized by individuality that he is free of managing all commercial activities. On the basis of signing the contract between the two parties, rights and commitments may be established. Many relations have emerged almost among the parties of the contract or the agent and the other individuals. If any party breaches the agency, there have been commitments about this type of liability.As for any contract, there must be validated. Contract agency provided the general reasons to validate the agency. Additionally, the lawmaker provided the individual reasons that the contract agency may have been validated. This can be seen in an individual will for one party of the contract and the idea of cooperative right that the contract thought was based on and justified the private system for the accomplishment. It is dedicated that the other party may be compensated as result to the violation of one item in contract agency on condition of uncompetitive procedure of the incompletion the contract. What is the conclusion of the judging condition and the degree of commitment to the parties of the contract after the validation?

تصرف المستاجر بحقوقه الناشئة عن عقد الايجار : دراسة مقارنة == The Tenant's Disposition Of His Rights Enuing Form Leas Contract Comparative Study

Author name: ابراهيم عنتر فتحي الحياني
Supervisor name: ضحى محمد سعيد النعمان
General topic: Law
Specific topic: Civil Law
Degree: Master
Language: Arabic
University location: Mosul
Key words:
  • الحقوق
  • التصرف
  • الايجار
First pages:
Abstract: ان تصرف المستاجر بحقوقه الناشئة عن عقد الايجار يعني امكانية قيام المستاجر بنقل حقوقه والتزاماته الناشئة عن عقد الايجار الى الغير وهو ما يسمى بالتنازل عن الايجار، وهذا التنازل قد يكون بمقابل مبلغ من النقود فنكون هنا بصدد بيع لحق الايجار وقد يكون دون مقابل | The tenant's disposition of the right ensuing from lease contract means the tenant ability to transfer rights and obligations of the lease contract to the other, which is called lease cession. Such cession could be for an amount of money, in case the selling of lease rights, and could be for nothing to achieve other aims, in case the endowment of lease right. Also, there is a possibility of tenant's right to use the leased to be delayed for the benefit of someone else, and this is called hidden lease. In this case, the tenant is not moving the rights ensuing from the original lease contract to the hidden tenant, but there will be obligations for the original tenant to enable the hidden tenant to get the benefit of the lease right. The tenant will be able to house or to hose the others in the ceased. Knowing the limits of the tenant disposition of the right ensuing from lease contract requires at the beginning to define the tenant right. This has been a controversial issue among the jurists, as some regard the tenant right as a real one, while others regard it as a personal one. Some of the jurists stated that tenant right is a personal one enjoying some of real right characters. This controversial issue is dealt with in chapter one. The limits of tenant authority to use the rights ensuing from tenant lease differ whether the lease is subject to Civil Law items or Lease Law items. As for Civil Law, the tenant's disposition of the rights, ensuing from lease contract is allowed regardless of the disposition form. This is the general principle in the civil laws under comparison. But the tenant is not allowed to dispose the rights, according to Civil Law, if this is against the agreement between the landlord and the tenant sating that the last is not allowed to use the rights ensuing from lease contract. This is called the prohibitive condition; but if the tenant hired a property and established a factory or a shop and wanted to sell the property, it is allowed to cancel the prohibitive condition, in case this is not harmful for the lease and the buyer presented enough guarantees. The general rule in the lease laws states that the tenant is not unable to dispose the rights ensuing from lease contract unless obtaining the written approval of the landowner. However, there are some conditions in which the tenant is allowed to dispose rights ensuing from lease contract without obtaining the written approval of the landowner. This issue is dealt with in chapter two. As tenant authority limits in using rights ensuing from lease contract in Civil Law are different from those in Lease Laws regarding moving from permission as a general rule in Civil Laws to prohibition as a general rule in Lease Laws as a general rule, this difference has lead to impacts resulting from tenant's use in both kinds of rules. In addition, impacts ensuing from tenant contracting, receding lease and hidden lease are illustrated in chapter three. The study is summed up with a conclusion of the main results and suggestions.

اجراءات الاثبات المدني : دراسة مقارنة == Civil Proofs Affirmation Procedures

Author name: وائل مؤيد جلال الدين الجليلي
Supervisor name: عباس زبون عبيد العبودي
General topic: Law
Specific topic: The Law of Evidence
Degree: Master
Language: Arabic
University location: Mosul
Key words:
  • الاثبات المدني
First pages:
Abstract: تعد اجراءات الاثبات قواعد شكلية، تحدد ما يتبع من وسائل في تقديم طرق الاثبات يجب على الخصوم القيام بها، وهذه الاجراءات ترتبط بالاثبات القضائي المدني الذي له اهمية بالغة في التاكيد على وجود الحقوق وصحتها، ولا تكاد تخلو اية دعوى مدنية من وجوب وجود الاثبات | The proof registration is a one of the routine procedures. It specifies the means that both disputed parties have top follow. These procedures are linked with the civil judicial proofing system that has a great value in assuring people's rights and its legality. There is no civil complain without the proof system being affirmed in it and its procedures as well. The legislator aims to achieve justice, respect to the defense rights and facilitates the proving process. That's due to the fact that there is no siting procedures are being shown in it that the disputed parties and judges have to commit to. The disputed parties can not impose procedures of other proving procedures that the law has not mentioned.Therefore, the proof system has a great value to both disputed parties because they mostly lose their cases. This is due to their not following the right ways of law. The present paper discovers the ambiguities the these procedures has and that belong to the proofing system in the law by providing evidence to the court of law and make the judges committed to these evidence though it is routine. These procedures have to be before the court of law and to be part of the civil complain case and that the law is based on it directly.These procedures are comprehensive and general. This paper has tackled some of these proofing procedures that directly coincide with the case that need to be proved. It includes the written evidence proving in experience and checking. Also, the indirect proof system that doesn’t coincide with the case needed to be proved and includes the evidence of gestures and confessions and questioning and the oath. Then, the court of law authority duration has been specified in the terms of the procedures that govern the evidence and proofs whether it is direct or indirect one.

بلاغة التقديم والتاخير في الحديث النبوي الشريف : رياض الصالحين انموذجا == Eloquence of Inversion In The Prophetic Traditions Reyadh Assalihin As A Model

Author name: عباس ابراهيم علي
Supervisor name: هناء محمود شهاب احمد الحمو
Specific topic: Literature
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: ان هذا البحث التحليلي في اسلوب التقديم والتاخير ما هو الا محاولة للكشف عن باغة هذا الاسلوب في الحديث النبوي الشريف، ومنهجنا يقوم على تحليل التركيب بلاغيا، ونحويا بالدرجة الاولى، ولا يخلو من التحليل الصرفي، والصوتي في الوقت نفسه.واقتضت المنهجية تقسيم ال | This research that dealt with the style of inversion is not but an attempt to uncover the rhetoric of this style in the prophetic traditions. Our approach is based on analyzing the structure rhetorically and grammatically in particular with inflectional

دراسة تاثير اعماق ومواقع الشقوق على الخصائص الاهتزازية للاعمدة الدوارة في محطة بيجي الحرارية == STUDY THE EFFECT OF DEPTH AND POSITIONS OF CRACKS ON THE VIBRATIONAL CHARACTERISTIC OF ROTATING SHAFTS AT BAIJI THERMAL POWER STATION

Author name: محمد نجيب عبد الله الراوي
Supervisor name: صباح محمد جميل ملا علي
Degree: Master
Language: Arabic
University location: Mosul
First pages:

تصميم برنامج لتشخيص عيوب الالات باسلوب تحليل الاهتزازات == DESIGN A COMPUTER PROGRAMMING FOR DETECTING INCIPIENT FAULT USING VIBRATION SIGNAL ANALYSIS.

Author name: عائشة شوكت حسن صالح
Supervisor name: صباح محمد جميل ملا علي
Degree: Master
Language: Arabic
University location: Mosul
First pages:

تصنيع ودراسة خصائص المتراكبات البوليميرية المتدرجة وظيفيا == Fabrication and Characterization of Functionally Graded polymeric matrix Composites

Author name: احمد اكرم عبد الله
Supervisor name: عواد هلوش خضر
Degree: Master
Language: Arabic
University location: Mosul
First pages:

دراسة انخفاض كفاءة مسخنات الهواء الدوارة في مرجل محطة كهرباء بيجي البخارية == Investigation of the Reduced Efficiency of the Rotary Air Heater in Baiji Steam Power Station Boilers

Author name: شامل هاشم محمد سليم الطالب
Supervisor name: برهان محمود احمد العلي
General topic: Mechanical Engineering
Specific topic: Thermal Power
Degree: Master
Language: Arabic
University location: Mosul
First pages:

دراسة تاثير الاهتزازات وامكانية تحديد الاسباب التي تؤثر على اداء الاعمدة الدوارة لمروحة الطرد المركزي في (معمل سمنت سنجار)

Author name: مهدي خدر سدن حسين
Supervisor name: صباح محمد جميل علي
General topic: Mechanical Engineering
Specific topic: Mechanical Engineering
Degree: Master
Language: Arabic
University location: Mosul
First pages:

تاثير وضع حواجز على جريان المائع وانتقال الحرارة بالحمل الطبيعي داخل حيز حلقي اهليلجي مسامي == Effect of using radial partitions on fluid flow and heat transfer by natural convection inside an elliptic porous annulus

Author name: فيصل اياد خليل احمد
Supervisor name: امير سلطان داؤد
General topic: Mechanical Engineering
Specific topic: Thermal Power
Degree: Master
Language: Arabic
University location: Mosul
First pages:

تحليل عددي لجريان المائع وانتقال الحرارة بواسطة الحمل القسري داخل مجرى متموج مملوء بمادة مسامية == Numerical Analysis of Fluid Flow and Heat Transfer by Forced Convection in a wavy Channel Filled with a porous Medium

Author name: فهد صباح منصور عسكر الجبوري
Supervisor name: امير سلطان داؤد
General topic: Mechanical Engineering
Specific topic: Thermal Power
Degree: Master
Language: Arabic
University location: Mosul
First pages:
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