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دور التكاليف المعيارية في اعداد الموازنات وزيادة فاعليتها لاغراض الرقابة : دراسة تطبيقية في الشركة العامة للصناعات الصوفية - معمل السجاد الميكانيكي == The Role of the Standard Costs in Preparing the Budgets and Increasing their Effectiveness for Control

Author name: رشا عدنان احمد العاني

Supervisor name: نصيف جاسم الجبوري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

الخصخصة وتاثيرها في الموازنة العامة للدولة == Privatization and Its Impact In General Government Budget

Author name: خديجة جمعة مطر الزويني

Supervisor name: حسن عبد الكريم سلوم الربيعي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

تقويم فاعلية اجهزة التدقيق الداخلي في المستشفيات في ظل المعايير العامة للتدقيق الداخلي : دراسة استطلاعية في بعض المستشفيات الحكومية في محافظة البصرة == Evaluation performance of the internal Auditing Units Under the Public Internal Auditing Standards A study on a sample of Government hospital’s in Basrah city

Author name: بان توفيق نجم

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:

تحليل الكلفة - الحجم - الربح في ظل نظام الكلفة على اساس الانشطة (ABC) : دراسة تطبيقية في الشركة العامة للصناعات الكهربائية == Analysing Cost - Volume - Profit Under Activity Based Costing System An Applied Study Undertaken at the Public Company for Electrical Industries

Author name: فريال كاظم عبد الغني الشيخلي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

تصميم نظام حسابات التكاليف باستخدام نظام ال (ABC) : دراسة نظرية وتطبيقية في شركة التبغ والكبريت الوطنية (كمران) اليمنية == DESIGNING COST ACCOUNTION SYSTEM BY USING (ABC) SYSTEM A THEORETICAL AND APPLIED STUDY IN NATIONAL TOBACCO & MATCHES COMPANY

Author name: افراح عبد الجبار محمد عثمان

Supervisor name: اسماعيل التكريتي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

مدى امكانية استخدام بطاقة الاداء المتوازن لتقييم الاداء في صناعة الاستخراج النفطي : دراسة تطبيقية في شركة نفط البصرة == Using Balanced Scorecard for Performance Evaluation in oil industry An Empirical Study in Basra Oil Company (B.O.C)

Author name: جعفر عباس عبد الله

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

First pages:

اثر التوسعات الراسمالية في الربحية : دراسة تطبيقية على مجموعة الشركات المدرجة في سوق العراق للاوراق المالية == The impact of capital expansions in profitability Applied study on the group of companies listed in Iraqi stock Exchange

Author name: اسعد جاسم نعمة

Supervisor name: علاء عبد الحسين صالح الساعدي

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:

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

Author name: نوفل محمود موسى التميمي

Supervisor name: فؤاد عبد المحسن الجبوري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kerbala - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

Full text from the source: https://uokerbala.edu.iq/wp-content/uploads/2020/07/Rp-Evaluating-Performance-of-the-Iraqi-Universities-in-light-of-Financial-Performance-Indicators-and-Comprehensive-Quality-Standards.pdf

University location: Karbala

First pages:

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

تطوير نظام المعلومات المحاسبي على وفق متطلبات سلسلة القيمة لترشيد القرارات الادارية == The development of accounting information system in accordance with the requirements of the value chain to rationalize administrative decisions

Author name: نور فالح حسن

Supervisor name: نضال محمد رضا الخلف

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: برزت اهمية نظام المعلومات المحاسبي من اهمية المعلومات التي تعد حجر الاساس او المادة الخام في صناعة القرار الاداري اذ انها تزود الادارة بالمعرفة اللازمة وتقلل حالة عدم التاكد كما ان توفير المعلومات لكل نشاط من انشطة سلسة القيمة تمكن المديرين من اتخاذ القرارات الرشيدة التي ترفع من مستوى ادائها وتحقق النجاح للشركة , وقد تناول موضوع الدراسة الحالية جوانب مختلفة من التساؤلات وحاول وضع الكثير من الحلول والمعالجات من خلال فصول الدراسة النظرية والتطبيقية الاربعة ، بهدف تحسين جودة نظم المعلومات المحاسبية في الشركة العامة لصناعة البطاريات ومن خلال ربط نظم المعلومات المحاسبية بتحليل سلسلة القيمة. وبعد تبلور الاطار الفكري والفلسفي ومراجعة ما سبق من جهود بحثية ذات علاقة، صيغت فرضية الدراسة لتختبر في شركة العامة لصناعة البطاريات بغية تحديد استعمال نظم المعلومات المحاسبية والتوافق بين جهود انشطة سلسلة القيمة المتمثلة بانشطة البحث والتطوير، والتصميم، والانتاج، والتسويق، والتوزيع، وخدمة الزبون وبما يحقق ترشيد القرارات الادارية. ولاجل اختبار فرضية الدراسة، والتحقق من سريان انموذجه استعمل الاتي : - 1. تحليل الانشطة الرئيسة في شركة العامة لصناعة البطاريات . 2. تحديد الدور المرتقب لنظم المعلومات المحاسبية فى انشطة سلسلة القيمة .3. تحديد معلومات التكاليف التى يجب توفيرها فى انشطة سلسلة القيمة ، والتى تؤدى الى التاثير على نظم المعلومات المحاسبية التى تساعد على ترشيد القرارات الادارية.وانطلاقا من ذلك هدفت الدراسة الى تعزيز دور نظام المعلومات المحاسبي في انشطة سلسلة القيمة لترشيد القرارات الادارية من خلال تقديم انموذج مقترح لتطوير نظام المعلومات المحاسبي على وفق تحليلات سلسلة القيمة لدعم القرارات الادارية. قد توصلت الباحثة الى الاستنتاجات ومن اهما : 1 - الاعتماد على نظام المعلومات المتطور من شانه رفع كفاءة اداء الشركة من خلال امداد المديرين بالمعلومات اللازمة لترشيد قراراتهم . 2 - يساعد نظام المعلومات المحاسبي من رفع كفاءة انشطة سلسلة القيمة من خلال تقديم المعلومات الملائمة لاحتياجات تلك الانشطة . | Emerged the importance of accounting information system and the importance of the information, which is the cornerstone or the raw material in the industry of the administrative decision, as they provide the necessary knowledge management and reduce uncertainty as to the provision of information for each activity in the value chain enabling managers to take sound decisions, which raises the level of performance of the company's success was proceeding, the subject of the current study different aspects of the questions and tried to put a lot of solutions and remedies through classroom theory and four, with a view to improving the quality of accounting information systems in the public company for batteries by linking the accounting information systems analysis of the value chain.After the crystallization of the intellectual and philosophical framework for the review of the related research efforts, formulated the hypothesis of the study to test in the general company for manufacturing of batteries in order to determine the use of accounting information systems and compatibility between the efforts of the activities of the value chain of research and development activities, and design, production, marketing, distribution, and customer service, and that achieves the rationalization of administrative decisions.In order to test the hypothesis of the study, and the verification of the validity of used as follows : - 1 - Analysis of the activities of the chairperson of the general company for manufacturing of batteries.2 - Determining the future role of accounting information systems in the activities of the value chain.3 - Determine the cost information that should be provided in the activities of the value chain, which will lead to the impact on accounting information systems which help to rationalize administrative decisions.Proceeding from that aimed at strengthening the role of accounting information system in the activities of the value chain to rationalize administrative decisions by providing a model of a proposal to develop accounting information system in accordance with the analyzes of the value chain to support administrative decisions.The researcher has reached the conclusions and most important is : 1 - reliance on sophisticated information system would improve the efficiency of the performance of the company by providing managers with the necessary information to rationalize their decisions.2 - The accounting information system helps to increase the efficiency of value chain activities by providing information appropriate to the needs of those activities

القياس والافصاح عن الترتيبات المشتركة وفقا للمعايير المحاسبة الدولية لتعزيز جودة الابلاغ المالي : دراسة تطبيقية في الشركة العامة للصناعات الكهربائية == Measurement and disclosure of Joint Arrangement to Enhance the Quality of Financial Reporting : A Field Study of the General Company for Electrical Industries

Author name: نـور سـمـيـر سـبـتـي

Supervisor name: ابتهاج اسماعيل يعقوب

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Mustansiriyah University

Language: Arabic

University location: Baghdad

First pages:

Abstract: ان المحاسبة هي لغة الاعمال وتتطور لتلبية المستجدات الاقتصادية والاجتماعية في مختلف دول العالم ، حيث ان هذه التطورات يجب ان تنسجم مع التشريعات والقوانين السائدة مما ينعكس بدوره على اختلاف اسس القياس والافصاح المحاسبي . حيث تهدف الدراسة الى تسليط الضوء على عقود الشراكة مابين القطاع العام والخاص ، وتم اختيار صيغة الترتيبات المشتركة لعينة البحث ، وخلق التقارب الدولي من خلال تبني تطبيق معيار الابلاغ المالي للترتيبات المشتركة (IFRS11) وجعل البيئة الاستثمارية العراقية جاذبة للشركات الاجنبية الرصينة من خلال تطبيق الاطار المقترح لتعزيز جودة الابلاغ المالي . توصلت الدراسة الى هي ان الترتيبات المشتركة هي احد صيغ الشراكة مابين القطاع العام والخاص , وان البيئة العراقية كانت غير مستجيبه للتغيرات الاقتصادية ولم تتكيف معها وهذا ما عكسة النظام المحاسبي الموحد الذي افتقر الى التبويبات والمعالجات المحاسبية الخاصة بالترتيبات المشتركة , ولنجاحها ضرورة توافر بيئة داعمة من الناحية القانونية والتشريعية وتسهيلات الحكومية فضلا عن اتباع المعايير الدولية بهذا الشان ، وقدم البحث عددا من التوصيات اهمها التحديد الصريح لنوع عقود الشراكة مع القطاع الخاص وان يحدد بدقة وموضوعية حيث يعد التحديد السليم خريطة الطريق لاختيار طريقة الابلاغ المحاسبي الملائمة وضرورة اتباع معيار الابلاغ المالي IFRS11)) لتعزيز جودة الابلاغ المالي . | The accounting is the language of business and evolve to meet the economic and social developments in the various countries of the world, where these developments should be consistent with the prevailing legislation and laws, which in turn is reflected at different bases Measurement and disclosure . The study aims to highlight the partnership contracts between the public and private sector, was chosen as a formula joint arrangements for the research sample, and the creation of international convergence through the adoption of the application of standard financial reporting to a joint arrangement (IFRS11) and make the Iraqi investment environment attractive to foreign companies sober through the application of the proposed framework to enhance the quality of financial reporting. Study is concluded that the joint arrangement is a partnership formulas between the public and private sector, and that the Iraqi environment was non - responsive to economic changes and did not adapt and this is reflected in the consolidated accounting system, which lacked the tabs and accounting treatments for joint arrangements, but their success the need for a supportive environment of the legal, legislative and government facilities as well as to follow the international standards in this regard, and the research presents a number of recommendations including explicit delineation of the type of partnership contracts with the private sector and that accurately and objectively determine where is the proper identification of the road map to choose the way of proper reporting of accounting and the need for a standard financial reporting (IFRS11) to enhance the quality of financial reporting

اثر اجراءات التمويل المركزي على مشروعات شركات النفط الاستخراجية : دراسة تطبيقية في شركة نفط البصرة شركة عامة == The Impact of central Fund on Procedures on the Projects of oil extraction companies Applied study in Basrah oil Company" (State Co.)

Author name: عبد الحسين كاظم نعيم

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: This research focused on the impact of funding procedures in projects implementation of extractive oil companies within the central funding (government general budget) by selecting Basrah Oil Company (BOC) as an applied study depending on the accounts final of the company (investment and operational) for the period between 2003 - 2015 the research aimed to analysis the impact of central procedures in the extractive oil companies and what’s the impact resulted in the (organizational structure, costs, production, revenues, and cash liquidity) for these companies and suggesting a new Procedures to process through it the delay in the funding policies and capitalize the current projects in order to accelerate the funding and capitalizing the projects for its positive impact in supporting these companies because it depends on cost plus profit margin in calculating revenues.The research deals with the basic features of state general budget and the importance and goals of investment budget in the governmental units and review the work mechanism of BOC in forming fixed assets according to the central funding of investment projects and link between the governmental accounting system (central funding) and unified accounting system (selffunding).Research hypotheses have been tested which focus on the impact of central funding procedures on the self - funding companies after completion and capitalization of investment projects.The research concludes the proof of the research hypotheses with the existence of the impact in the organizational structure, costs, production, revenues, and cash liquidity because the central funding is considered a support for self - funding companies, so it has suggested a new Procedures to fund and capitalize the projects that help in acceleration of completion and capitalization for its positive impact on those companies

التوجه نحو قرارات الاستثمار في الغاز المصاحب ودوره في تخفيض التكاليف والمحافظة على البيئة == THE TREND TOWARDS INVESTMENT DECISIONS ASSOCIATED GAS AND ITS ROLE IN REDUCING COSTS AND PRESERVING THE ENVIRONMENTAL

Author name: حنان ابراهيم مظلوم

Supervisor name: بثينة راشد الكعبي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: يعد قطاع الغاز قطاعا مهما في العراق بسبب اهميته الاقتصادية الكبيرة في دعم الاقتصاد العراقي كونه يمثل مصدر دخل ثاني وثابت مع النفط لتمويل الموازنة العامة للدولة ويساهم بالنهوض في العديد من الصناعات التي يدخل فيها الغاز المصاحب او احدى منتجاته في صناعتها . يهدف البحث الى تحقيق اهداف عدة منها عرض القرارات الاستثمارية بصورة عامة وقرارات الاستثمار بالغاز بصورة خاصة ،و توجيه الاهتمام نحو مورد مهم يتم حرقه بالرغم من اهميته ومميزاته المتعددة واستعمالاته الكثيرة، الحفاظ على البيئة من خلال استغلال مورد طبيعي مهم ذو فوائد متعددة وباقل التكاليف ، وتوفير تكاليف الغاز السائل المستورد حاليا لتشغيل مولدات الطاقة الكهربائية . ولقد تم اختيار شركة غاز الجنوب العراقية كمجتمع للبحث وشركة غاز البصرة المشتركة كعينة للبحث واسلوب التطبيق دراسة قرار استثماري وبيان الجوانب النوعية للقرار .ان اهم الاستنتاجات التي توصلت اليها الباحثة هي ( امكانية ان يكون الغاز موردا اضافيا مع النفط لتمويل الموازنة مستقبلا وذلك لان التقدم الفني المتواصل في مجال الغاز وتعدد استخداماته اصبح ضرورة كبيرة للعراق وذلك لاهمية استغلاله وتطويره بشكل مناسب في الوضع الحالي وفي المستقبل، تقليل بعض التكاليف البيئية بسبب استخدام الغاز الجاف كوقود في توليد الطاقة الكهربائية للمحطات الغازية بحيث تقل انبعاث الغازات وبالتالي تنخفض الكلف البيئية حيث ان الوقود المستخدم حاليا يقلل انبعاث الغازات السامة مما يتطلب تحمل تكاليف حماية للبيئة فضلا عن تكاليف الوقود، ان الاستثمار في الغاز المصاحب يؤدي الى تقليل الاثر البيئي للصناعات النفطية والاستخراجية بسبب الحد من حرقه عند فوهة البئر ، واخيرا التشجيع على توسيع قاعدة الاستثمار في الغاز المصاحب بالحقول التي لازال الحرق فيها مستمر ) | The gas sector is an important sector in Iraq because of the large economic importance in supporting the Iraqi economy as a second source of income and steady with oil to finance the State budget and contributes to the advancement in many industries involving associated gas or one of his products in their manufacture.Research aims to achieve several objectives including showing investment decisions in General and investment decisions, particularly gas, and attention is important, resource heartburn, despite its importance and its features and uses multiple, preserving the environment through the exploitation of a natural resource is important with multiple benefits and lower costs, and costs of liquid gas currently imported to run the generators.I have been choosing Iraqi South gas company as a society for research and Basra gas company as a sample for research and application method study of investment decision and statement of qualitative aspects of the resolution.The most important findings of the researcher's (possible to be an additional resource for gas with oil to fund future budget because the continuous technical advancement in gas and multiple uses has become a necessity for great Iraq, the importance of exploited and developed appropriately in the current situation and in future, reduce some environmental costs due to the use of dry gas as fuel to generate electricity to gas stations where gases and thus reduced costs as currently fuels environmental reduces the emission of toxic gases requiring afford Protection for the environment as well as fuel costs, investment in associated gas to reduce the environmental impact of oil extraction industries due to reduce heartburn at the mouth, and finally encourage broadening the base of investment in associated gas fields that still burn in continuous

دور معايير التدقيق الدولية في الحد من الاحكام الشخصية للمدقق وانعكاسه على جودة التقرير == The role of international auditing standards in reducing the auditor's personal judgment and its reflection on the quality of the report

Author name: دعاء محمد عبد الرحمن محمد

Supervisor name: لبنى زيد ابراهيم

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Wasit University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Wasit

First pages:

Abstract: ان الهدف الرئيس لعملية التدقيق هو اكتشاف الغش والاخطاء في البيانات المالية والتحقق من صحة ودقة ما يرد فيها من معلومات ومدى امكانية الاعتماد عليها من الجهات المستفيدة واعطاء راي فني محايد على اساس ذلك ، وبذلك تقع على المدقق مسؤولية مهنية في تحقيق هذا الهدف حيث يؤدي راي المدقق دورا" هاما" في الحياة الاقتصادية وان الاثار الناتجة عن اصدار راي خاطئ يعمل على تحميل الاطراف المستفيدة اضرارا كبيرة ، ويهدف البحث الى بيان مفهوم ومحددات الاحكام الشخصية للمدقق عند تنفيذه للعمل التدقيقي واعداد التقرير وتحديد دور معايير التدقيق الدولية في الحد من الحكم الشخصي للمدقق عند ممارسة نشاطه التدقيقي بالاضافة الى تحديد العلاقة بين الحكم الشخصي للمدقق وبين جودة تقريره ، ويمثل مجتمع البحث جميع رؤساء هيات التدقيق في ديوان الرقابة المالية الاتحادي في العراق وكذلك جميع مكاتب التدقيق الخارجي ، اما عينة البحث فتشتمل على مدققي مكاتب التدقيق الخارجي في ورؤساء هيئات التدقيق التابعة لديوان الرقابة المالية الاتحادي في بغداد ، وقد تم اعتماد اسلوب قائمة الفحص من خلال طرح الاسئلة اللازمة وتحليلها احصائيا" ، واعتماد كذلك المقابلات الشخصية مع رؤساء هيئات التدقيق للحصول على معلومات موثوقة لدعم قائمة الفحص، وقد توصلت الباحثة الى مجموعة من الاستنتاجات اهمها التزام المدقق بنسبة عالية في تنفيذ متطلبات معايير التدقيق الدولية التي تتطلب ممارسة الحكم الشخصي بالدرجة الاساس اي بنسبة تقترب من الحالة المثالية المتمثلة بنسبة المطابقة مما يساعد المدقق في ترشيد احكامه الشخصية والحد منها وعلى الرغم من الالتزام بمتطلبات المعايير في البيئة المحلية هناك بعض اوجه القصور التي من الممكن ان تنعكس على حكم المدقق الشخصي منها اعتماد المدقق على خبرته الشخصية فقط فيما يخص تحديد الاهمية النسبية للعنصر، وكذلك اعتماد المدقق بدرجة اكبر على ادلة التدقيق الداخلية مما ينعكس على الحكم الشخصي للمدقق كون نظام الرقابة الداخلية يتسم بالضعف من جهة وتضارب المعلومات الداخلية للنظام من جهة اخرى ، وتاخر ورود الاجابات المطلوبة لاسباب غير معروفة تنعكس سلبا" في الوصول لحكم سليم نتيجة نفاد الوقت والضغط على المدقق ، فضلا" عن ان المدقق لا يستخدم الاجراءات التحليلية في نهاية عملية التدقيق اي في مرحلة اعداد التقرير الذي يعتبر متطلبا" اساسيا" لمعيار التدقيق 520 مما ينعكس على الاحكام الشخصية المتخذة .وتبين النتائج كذلك تحقق مستوى عال من جودة التقرير نتيجة التزام المدققين بمتطلبات معايير التدقيق الدولية التي تحد من الاحكام الشخصية وتؤدي الى تقارير ذات جودة من ناحية الدقة والموضوعية والتوقيت المناسب والوضوح . واختتم البحث بمجموعة من التوصيات اهمها ضرورة القيام بنشاطات تدريب ذات صلة بالحكم الشخصي وتعزيز الوعي والثقة به لاجل تعزيز خبرات المدققين وقيام المدقق بجمع معلومات اكثر ذات صلة داخلية وخارجية قبل اتخاذ الحكم الشخصي وكذلك التشاور مع اكثر من مدقق من ذوي الخبرة في قضايا الاحكام الشخصية والاستفادة من قرار جماعي عند الحاجة ، ومن اجل اصدار الحكم في اطار اللوائح والقوانين وعدم تجاوزها ينبغي الحفاظ على الاستقلالية والموضوعية والحياد والالتزام الكامل بقواعد السلوك المهني والاخلاقي ووضع ارشادات وتعليمات بشان الحكم الشخصي للمدققين لتحسين القدرة على ممارسة الحكم الشخصي ، وكذلك اصدار ارشادات فيما يخص الاهمية النسبية كون المدقق يعتمد على خبرته فقط في اتخاذ قرار الاهمية النسبية ، وكذلك اصدار ارشادات فيما يخص القيام بالاجراءات التحليلية قرب نهاية عملية التدقيق ، والاعتماد اكثر على ادلة التدقيق الخارجية. | The main objective of the audit is to detect fraud and errors in the financial statements And verification of Health and accuracy The information contained therein And the extent to which they can be relied on by the beneficiaries Give an opinion Neutral technician On the basis of that, Thus the auditor has a professional responsibility to achieve this goal Where the auditor's opinion plays an "important" role in economic life And that the effects of issuing a wrong opinion Which is causing great damage to the beneficiaries ,The purpose of the research is to clarify the concept and determinants of the auditor's personal judgments when executing the audit work Preparing the report and determining the role of international auditing standards in reducing the auditor's personal judgment when conducting his audit activity In addition to determining the relationship between the personal judgment of the auditor and the quality of his report, The research community consists of all the heads of audit bodies of the Federal Audit Office in Iraq as well as all the external audit offices. The sample of the research includes auditors of the external audit offices and heads of auditing bodies of the Federal Audit Bureau in Baghdad. Questions required and analyzed statistically, "and also adopt personal interviews with heads of audit bodies to obtain reliable information to support the checklist, the researcher has reached a set of conclusions, the most important : 1 - The auditor is committed to a high percentage in the implementation of the requirements of international auditing standards, which require the exercise of personal judgment at the base level, which is close to the ideal situation of the proportion of conformity, which helps the auditor to rationalize and reduce the personal judgments of the auditor.2 - Despite compliance with the requirements of standards in the local environment, there are some shortcomings that may be reflected in the auditor's personal judgment, such as the auditor's reliance on his personal experience only in determining the relative importance of the component, and the auditor's reliance on internal audit evidence, The auditor noted that the internal control system is weak on the one hand and the conflicting internal information system on the other hand . The delay in receipt of the required responses for unknown reasons is negatively reflected "in arriving at a proper judgment as a result of time out and pressure on the auditor. In addition, the auditor does not use the analytical procedures at the end of the audit process, Which in the preparation of the report, which is a basic requirement of the audit standard 520, which is reflected in the personal judgments taken. 3 - Results show a high level of quality of the report as a result of the auditors' compliance with the requirements of international auditing standards that limit personal judgments and lead to quality reports in terms of accuracy, objectivity, timeliness and clarity. The research concluded with a set of Recommendations The most important of which : 1 - The need to conduct training activities related to personal judgment and to raise awareness and confidence in it to enhance the expertise of the auditors and the auditor to collect more relevant internal and external information before taking personal judgment as well as consulting with more than one examiner with experience in cases of personal judgments and benefit from a collective decision when needed , And in order to pass judgment in the framework of regulations and laws without exceeding them should be maintained independence, objectivity, neutrality and full commitment to the rules of professional and ethical conduct . 2 - Develop guidelines and instructions on the personal judgment of auditors to improve the ability to exercise personal judgment. 3 - Issuance of guidance on the relative importance of the auditor depends on his experience only in making the decision of the relative importance, as well as issuing guidance on the conduct of analytical procedures near the end of the audit process, and rely more on external audit evidence.

دور اخلاقيات منظمات الاعمال في مخرجات نظم المعلومات المحاسبية == The Role of Business Ethics in The Outputs of Accounting Information Systems

Author name: زينب فائق محمد الاسدي

Supervisor name: عبد الامير حسن علي الموسوي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Wasit University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Wasit

First pages:

Abstract: ان اخلاقيات منظمات الاعمال يعد من الموضوعات المهمة في بيئة الاعمال لما له من تاثير على مخرجات نظام المعلومات المحاسبي وعلى الموقع التجاري لمنظمات الاعمال وعلى وارباحها فان اخلاقيات منظمات الاعمال يضهر تاثيرها من خلال اعداد الحسابات والقوائم والتقارير المالية من قبل المحاسبين . ويمكن تحديد مشكلة البحث من خلال طرح تساؤلات عدة وهي : هل لاخلاقيات منظمات الاعمال تاثير على مخرجات نظم المعلومات المحاسبية . هل توجد علاقة بين اخلاقيات منظمات الاعمال وبين مخرجات نظم المعلومات المحاسبية. ويهدف البحث الى دراسة وتسليط الضوء على المفاهيم الاخلاقية والمدخل الاخلاقي لصياغة النظرية المحاسبية وتحديد تاثير المتطلبات الاخلاقية في تعزيز جودة مخرجات نظم المعلومات المحاسبية , كما تتلخص اهمية البحث في معالجة موضوع مهم في الحياة الاقتصادية والاجتماعية وهو دور اخلاقيات منظمات الاعمال في تعزيز خصائص المعلومات المحاسبية وفي تحسين مخرجات نظم المعلومات المحاسبية, ومن خلال تحديد المتطلبات الاخلاقية التي نصت عليها المدونات والمعايير الدولية .وقد تم استعمال التحليل المحاسبي والتحليل الاحصائي باستعمال اسلوب الاستبانة للتوصل الى نتائج البحث وقد توصلت الباحثة الى استنتاجات عدة ابرزها : - 1 - ان تدعيم الممارسات الاخلاقية في منظمات الاعمال مسؤولية الادارة العليا وان توافر ثقافة اخلاقية منظمية ينعكس ايجابا على الممارسات الاقتصادية ومخرجات تلك المنظمات بما فيها مخرجات النظم المحاسبية بوصفها واحدة من المخرجات الفرعية لمنظمات الاعمال .2 - عند تحليل القوائم المالية للمصارف عينة البحث نجد ان قوائمها المالية معدةعلى وفق متطلبات القواعد المحلية,ولكن فيما يتعلق بمتطلبات الافصاح المحاسبي في التقارير المالية الدولية يلاحظ تاكيدها على اعداد قوائم مرفقة تتعلق بعرض الموجودات بالقيمة العادلة لغرض تحقيق متطلبات الافصاح الشفاف, مما ينعكس سلبا على مصداقية القوائم المالية والذي بدوره يؤثر سلبا في الالتزام بالاخلاق لمنظمات الاعمال تجاه المستخدمين . 3 - من خلال تحليل متغيرات البحث احصائيا يتضح ان الاخلاق سلوك فطري يهذب بالاستناد الى التعاليم الدينية والاعراف الحاكمة, وان المدونات الاخلاقية وتعاليم الاديان تنظم سلوكيات الافراد, وان المتطلبات المهنية والادارية الاخلاقية هي التي تحدد المواقف الصحيحة للادارة وهي تساعد في تعزيز الشفافية الاخلاقية في المنظمة ,وان اخلاقيات مهنة المحاسبة جزء من المتطلبات الاخلاقية التي تساعد في تعزيز جودة المعلومات المحاسبية وتوفير متطلبات الافصاح المحاسبي الذي ينسجم اخلاقيا مع متطلبات مستخدمي المعلومات | Accounting profession has standards, principles, and ethics known at the domestic and international level which its wash to many philosophical visions from different viewpoints. This thesis determines problem of study through asking some questions, do business ethics effect on outputs of accounting information systems? Is there relation between ethics of business organizations and credibility and appropriateness of accounting information? The research aims to study ethical concepts, and ethical introduction to form the accounting theory, and determines role of ethical requirements to promote quality of outputs of accounting information systems. Also importance of research centers on treatment of important topic in social and economic life is role of business organizations ethics to promote credibility and appropriateness of accounting information, and improve outputs of accounting information systems through determining ethical requirements according to international standards, and the researcher has reached to the following significant conclusions : - 1 - Giving of support to the ethical exercises in business organizations is responsibility of higher management, availability of ethical organizational culture reflects positively on economic exercises and their outputs including outputs of accounting systems as one of sub - outputs for business organization.2 - Analysis of financial statements for banks shows that their financial statements are prepared according to requirements of domestic rules, but about requirements of accounting disclosure in the international financial reports emphasize preparation of attached statements about presentation of assets at fair value to achieve requirements of transparent disclosure which is reflected negatively on credibility of financial statements that effects negatively in commitment of business organizations towards costumers.3 - Through analysis of research variables statistically appears that an ethics are natural behavior based on religious doctrines and outstanding traditions which recognize individuals behaviors, so professional, managerial and ethical requirements determine the right states of management that contribute in ethical and transparent promotion of organization, then ethics of accounting profession is a part of ethical requirements that contribute promotion of accounting information quality, and providing requirements of accounting disclosure which is compatible with requirements of information users.

مسؤولية المدقق الخارجي عن رقابة وتقويم الاداء للانشطة البيئية على وفق المعايير الدولية للتدقيق == Responsibility Of External Auditor To Control And Evaluate The Performance Of Environmental Activities According To International Standards Of Audit

Author name: عذراء عبد السادة كريم الموسوي

Supervisor name: عباس نوار كحيد الموسوي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Wasit University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Wasit

First pages:

Abstract: The research problem exemplifies that the external auditor is not doing his job to control the environmental performance for an economic units and its evaluation, when achievement of strategies and programs that aim to protect the environment, although this type of control and performance appraisal correspond with tasks of auditor which dictates it according to international standards on auditing (ISA).The research aims to achieve many goals which can divide them into two axes : The theoretical axis (conceptual), its aims to analysis tasks of the external auditor and what extent of its relation to control and environmental performance appraisal for economic units with responsibilities of external auditor which dictates it according to international standards on auditing, while the empirical axis (practical) aims to study and analysis the environmental strategies and programs in Iraqi economic units, to study and analysis reality of programs and procedures for external auditing to know application of programs and procedures which related to the environmental performance for economic units, as well as submit suggested model for integrated audit program that gives attention to responsibilities of auditor for environmental activities according to international standards on auditing, which will be applicable in Iraqi economic environment.The research depends on two methods : the first is inductive method to treat the theoretical side through using references related to research subject, the second is the descriptive method to describe the research sample, analysis of the data that obtained from the empirical study, and as well as using the experimental method to test the suggested model.The study had been divided into four chapters : the first discusses research methodology and previous studies; the second concerns with the theoretical and Philosophical framework; the third chapter appears analysis of empirical study; while the fourth shows the conclusions and recommendations.The study reached to several conclusions, we can summarize it as follows; the audit of environmental performance is one of the external auditor responsibilities when he does that in any economic unit which effects on the environment because of its different activities, he makes sure that economic unit undertakes to treat the negative effects on the environment, ineffectiveness of federal board of supreme audit to asking reports related to audit of the environmental performance, and to making procedure environmental performance appraisal rely on those reports.

دور شفافية الابلاغ المالي في رقابة الاداء المالي الحكومي انموذج مقترح في جامعة واسط == The Role of Transparency in Financial Reporting to Observe Governmental Financial Performance Suggested Model In Wasit University

Author name: صلاح جیاد كاظم الهماشي

Supervisor name: حیدر علوان الشمري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Wasit University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Wasit

First pages:

Abstract: The research focuses on the availability of transparency attribute in the financial statements and reports that issued from Iraq Governmental Universities through studying the procedures of preparing and displaying them to strength and develop the procedures of Governmental financial reporting that were relied by the Teaching Institutes, that have a high international concerning in the last two decades. It has coincided with the political, economical and social changes in our lovely country, and impose to the need of changing the goals of the financial and Governmental reports to be more focusing and importance in form or in content or in the side of media ability or news content.The accounting system that currently approved in the governmental Universities is not rise to the level of criteria requirements of the accepted financial report internationally due to many shortages, that resulted from not keeping up with the changes and developing in its inner and external environment. So, from here we can see the problem of the research, which is represented by the shortage of transparency and disclosure procedures in the Governmental financial reports issued from the Iraqi Universities due to the multi of used accounting systems, and using the old procedures and disciplines in preparing and displaying these reports and statements.In order to overcome on that, It was relied on the concluded methodology in studying the used financial reports in such Institutions to get ready for the possibility to diagnosis the disruption and shortage in it. The researcher relied on many scientific resources, Arabic resources, foreign resource and reports to confirm and approve what he had discussed from ideas and visions. The researcher reached to many conclusions ,the most important are : A1 - The current financial reports that are issued and prepared by the University are not meet the needs of transparency and disclosure, and is not achieving the expected controlling operation, and it displays what is related to the accounts of Budget and ignore the personal accounts of the funding self - boxes that relied on the unified accounting system which make it losing the perfection, Universe ,subjective and trust in it outcomes.2 - The ability of applying one accounting system to meet the accounting procedures and reporting in all of the Governmental Universities activities such as the self - funding units.3 - The ability to gather, unify and display the funded accounts of the University centrally with the accounts of the self - funded boxes according to the Governmental Financial statistic GFS.

اندماج الاعمال على وفق معايير المحاسبة والابلاغ المالي الدولية وانعكاسه على ترشيد القرارات الاستثمارية

Author name: صابرين كريم بلاسم

Supervisor name: هاني حميد مشجل السويطي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Wasit University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Wasit

First pages:

Abstract: Process of combination that business corporations witnessed throughout the recent years have been attracted many researchers' attention due to size of processes which has done and what's resulted to new giant corporations contributed significantly to change the competitive ability in the markets. The study problem shows failure to adopt international financial reporting standards (IFRS) related to combination, as well as other reasons that limit combination process in Iraq.The problem of research stands out through the following questions : 1 - Does non - application of international accounting standards (IAS) limit business combination in Iraqi environment?2 - Does combination of businesses lead to rational investment decisions by of management of corporations or lead to flabbiness of those corporations?The study aims to expose international accounting standard (IAS) that concerned with business combination and how its effect on rationalization of investment decisions by management of corporations, also give features of Iraqi accounting base for business combination. Therefore, the study began from the following hypothesis : adoption of international accounting standards (IAS) facilitates process of business combination in Iraq, and it’s reflecting on rationalization of investment decisions.This hypothesis is dichotomizes for two hypothesizes : 1 - The failure to dependence on international standards financial reporting is one of reasons that lead to limit process of business combination in Iraq.2 - Business combination leads to increasing the profit, maximizing the market value, increasing return on the investment, and minimizing risks on investment which means rationalization of investment decisions.The study reached many conclusions and recommendations. one of the most important conclusions was non - dependence on international standards financial reporting that concerned with business combination in Iraq, whereas accounting standards become obligated apply when there is not Iraqi accounting base. With respect to recommendations, it’s very necessary to direct the corporations their efforts for combination because its role in rationalization of their investment decisions, as well as it's necessary should be there Iraqi accounting base related to business combination.

تطوير اسلوب اعداد الموازنة العامة على وفق مفهوم الموازنة المستجيبة للنوع الاجتماعي في العراق == Developing Method of the General Budget Preparation According to Concept of Gender Responsive Budget in Iraq

Author name: خضر عباس جبار الجعيفري

Supervisor name: حيدر علوان الشمري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Wasit University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Wasit

First pages:

Abstract: The resources of Budget represent the right of all classes in society men ,women ,boys, girls which impose that process of preparing and distributing rely on a concept that cares these rights. The concept of merging the Gender in Budget has adopted this method to guarantee a highest level of a social Justice with chances efficiencies, and be fare in meeting the needs of the society classes and according to its expected and designed role. So, the budget operations based on knowing the needs and the impressions for each class of the society classes to achieve the efficient and fare distribution of the general resources, which emphasis to merge the Gender in the general Budged to make it a Gender Responsive Budget. . The research discusses the advantage of the Gender concept to develop methods of preparing the general Budget in Iraq, and to achieve that purpose, the methodology of the research focused on two things : : The first : Been through it discussing the logical substrates that relied on it the new in preparing the Budget start with concept of gender and passing by concept of the gender responsive budget, and the reasons behind using it and its expected role in making development. which It represents one of the used tools in executing the general financial policy. and the evaluation of this policy ,and the method of allocating credits and organizing the priority of general expenditure from the prospective of Gender requires analyzing the general Budget according to quantity indications that can be reached by focusing on the differences between two Genders to : - Detecting the disruption in Budget during allocating the resources and distributing them, or in collecting and gathering the revenues ,and put the financial policy to achieve the society Justice. - Understanding and studying the indications ,and explain how they effect on the development. - presentation suggestions to deal with disruptions. . The second : Been through it Procedure analytical and empirical research about adopting the method of GRB if it will improve overall performance of general Budget in Iraq, for that the traditional method that used to preparing the budgethas been analysis and assessment in one of the official service units that is funded centrally and which using in the field of education and teaching. Some of the quantitative indications were determined to assess the financial policies that are depended in it According to the results of analysis , In light of the results of the analysis have been drafting a proposed model for the preparation of the budget concerning with the concept of gender and try to apply it in that unit. The research concluded that the gender responsive budget adopts types of social values and moral principles that can participate in drawing the needs of society according to the strategic prospective equitable which leads consequently to improve the efficiency of utilization of human resources to achieve higher levels of development and reform in the political process

تاثير استعمال القيمة العادلة في تطبيقات المحاسبة الابداعية : دراسة تطبيقية على عينة من المصارف المدرجة في سوق العراق للاوراق المالية == The Impact of the Fair Value Standards In Creative Accounting Applications to Iraqi Commercial Banks Sector

Author name: ایناس حسن كاظم

Supervisor name: ستار جابر خلاوي الحجامي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Wasit University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Wasit

First pages:

Abstract: This research aimed to study the impact fair value standards,because there are a set of international accounting standards has recommended the use of fair value as the basis for measuring the financial assets in the banking sector on the creative accounting applications. Where the aim of the research to the study and analysis of the extent of the Iraqi banking environment commitment to the introduction of the concepts of fair value and its applications in the field of preparation of the financial statements. And to indicate the extent of Iraq's commitment to commercial banks in ways that fair value measurement stipulated by international accounting standards. And study and analysis of the impact of the value of international standards for fair in creative accounting applications in Iraq's commercial banking sector. And try to find practical measures to determine the credibility of the financial statements and disclosures made pursuant to the concept of fair value and the statement of its role in the reduction of creative accounting applications.To achieve the aim of the research we use the profits divided to measure the fair value of the shares of the model, and applied on a sample of private and listed commercial banks in the Iraq Stock Exchange of period 2011 2014 ,. The research found a set of conclusions notably that the lack of an active market for fair value measurement provides an opportunity for accountants to use the jurisprudence personal when measured allowing the opportunity to manipulate the accounting numbers and connect misleading information to the users of this information, and do not refer to the use of fair value in the financial reports issued by commercial banks Iraqi listed on the Iraq Stock Exchange, as well as special reports mentioned in the market, although the reason for that is because the local environment lacks a law or accounting standard required the Iraqi commercial banks using fair value.proceeding Of search results researcher recommended that the organizers of the accounting profession in Iraq to pass a law or accounting standard commensurate with the Iraqi environment in which the concept of fair value and the ways illustrates the measured and choose the method that works with the Iraqi environment; in order to reduce dependence on personal interpretations by authors financial statements and to avoid problems arising from the operations of earnings management and creative accounting.

تاثير تغيرات الاطار المفاهيمي للمحاسبة المالية على الممارسات المحاسبية في العراق == The Impact of Changes the Conceptual Framework of Financial Accounting on the Accounting Practices in Iraq

Author name: علي حسين مهاوش الحميداوي

Supervisor name: هاني حميد مشجل السويطي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Wasit University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Wasit

First pages:

Abstract: The research aims to determine the extent of the impact of changes in the conceptual framework for financial accounting in the accounting practices adopted by local companies, also it aims to determine the extent to follow the conceptual framework by the research sample to provide useful information to users of such information companies.It summed up the importance of research to the side of the theoretical as provided by the conceptual framework for financial accounting of significant influence to direct measurement and disclosure of accounting operations at the international and local level and the impact of its changes on the accounting functions, and the importance of the practical side focuses on the impact of the conceptual framework for financial accounting changes at the international level on local accounting practices Iraqi joint stock companies listed on the Iraq Stock Exchange.The researcher concluded that the pursuit of international professional organizations to the formulation of accounting theory requires attention to the conceptual framework of financial accounting as an introduction to the theory and resolve emerging accounting problems and to give legality to the formulation of international accounting standards.The conceptual framework of common financial accounting came a pop - up from previous frames, harmonic project is internationally, as stated in response to recent economic developments and the emergence of multinational companies, emerging to resolve accounting problems and modifying accounting standards and find it.The research has come to a set of conclusions, including : the need for attention to the theoretical aspect of accountability through attention to the conceptual framework of financial accounting to work on thedevelopment of accounting and find a theory to give legitimacy accounting practices followed.We should pay attention to the selection of measurement methods of accounting for items important economic events and by giving priority to the measure, which will directly affect the activity as a result of the financial and economic center of the unit.

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

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Al Mosul - Faculty Of Administration And Economics

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.

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

Author name: هدى احمد علي المطيري

Supervisor name: اسعد محمد علي وهاب العواد

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kerbala - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Karbala

First pages:

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

اثر الانخفاض في قيمة الموجودات الثابتة على الخصائص النوعية للمعلومات المحاسبية من وجهة نظر مستخدم القوائم المالية في العراق == The Impact Of The Impairment Of Fixed Assets On The Characteristics Of Accounting Information From The Users Of Financial Reporting In Iraq

Author name: مروة نبيل عبد الله

Supervisor name: علاء عبد الحسين صالح الساعدي

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 goal of this research to know the importance of applying the standard of impairment of fixed assets from the perspective of the users of financial reporting in Iraq , as well as prove alabagh between the use of standard impairment of assets and the quality characteristics of Accounting Information from the perspective of the users of financial reporting in Iraq , as well as knowledge of the variation in the opinions of those users about the importance of applying the standard of impairment of fixed assets . This research was conducted using questionnaire for users of financial lists in Iraq .It was reached a set of conclusions including the existence of importance to the application of the standard for impairment of assets and that users of financial reports have the knowledge and perception of importance of application of the standard for impairment of assets , as well as the impact there to apply the standard of the impairment of assets in improving the quality characteristics of Accounting Information, the result were all positive , confirm the existence of the effect of the application of the stand and for impairment of assets in improving the quality characteristics of Accounting Information this came through test several properties of the quality characteristics of Accounting Information it is the relevance , Faithful Representation , Comparability ,understandability, verifiability and timely , and also it dose not have impact of the different demographic characteristics of the users of financial reports in the importance of the application of the standard for impairment of fixed assets .The researcher presented a set of recommendations represented the need to keep up with the Iraqi standards thats are developed by the council of rules and standards in Iraq with issued as late of international standards with the the need to issue an accounting standard governing the issue of the impairment of assets in line with the requirements of the Iraqi environment .

التنبؤ بالارباح المستقبلية بالاعتماد على الارباح والتدفقات النقدية التاريخية : دراسة تطبيقية في سوق العراق للاوراق المالية == Prediction Of Future Accounting Earnings Depending On Historical Accounting Earnings And Cash Flows - Applied Study In Iraq Stock Exchange

Author name: سعود سعد جاسم الغزي

Supervisor name: علاء عبد الحسين صالح الساعدي

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 find out to what extent the use of accounting earnings or cash flows in predicting future earnings and identify any of the two variables (cash flows and Earnings) have better ability in prediction, also aims to determine if the accuracy ofprediction of future earnings is influenced by the type of sector to which the company belong .To achieve the objectives of the study, we tested 53 companies out of 83 registered in the Iraq Stock Exchange, which accounts for 64% split by the number ofeconomic sectors, we have been relying on choosing of the published financial reports for the companies which form the sample of study for the financial periods for the period (2006 - 2012),and in order to reach the goals of the study we used the random walk model with growth rate, also the main and sub hypotheses were tested using the T test, and also using Mean Square Errors (MSE) to determine and identify which of the variables have more accurate prediction capability .The study was split into four chapters, where the 1st chapter is allocated to the theoretical side , which was divided into three parts the 1st one focused on the concept and importance of financial reporting ,the 2nd part talked about to the concept and importanceof financial prediction and the 3rd part assigned to prediction in accounting figures. The 2nd chapter focus on Previous Studies and the study methodology, as the 1st part addressed previous Arab and foreign studies, which addressed the issue of prediction offuture earnings and cash flows, in addition to addressing the situation of the current study, where study methodology came in the 2nd part.The 3rd chapter dealt with the practical side of statistical analysis in order to test hypotheses of the study. Finally, the 4th chapter focused on the most important conclusions and recommendations reached by the researcher from his study.1. Possibility of using historical accounting numbers (earnings and cash flows) in the prediction of future earnings, which leads to improve the usefulness of accounting information which are disclosed in the financial statements also improve the decisions making process which based on that information.2. The findings of the statistical tests conducted on the study sample confirmed that predicative ability of historical accounting earnings is higher than historical cash flows when they are used to predict future earnings (EPS) in the Iraqi environment. The reason for such finding may r the argument that accrual - based earning mitigates timing and matching problems inherent in cash flow ,so historical earnings considered a better indicator of future earnings than cash flow.3. The difference in the type of economic sector would have no impact on the ability of any of the historical cash flows, as well as historical accounting earnings when using them to predict future earnings.1.Its important that users of financial statements are interested in the prediction process because its provide information about the future as the prediction process play important role through The researcher has reached a number of conclusions and the most important ones are : Based on the reached conclusions, the researcher recommends the following : supplying the decision - maker with appropriate base to build his future expectations and also important role in facilitating the decision - making process as it reduce the degree of uncertainty surrounding the components of the decision.4. A predictive income statement and a predictive statement of cash flows need to be apart of in the annual statements of Iraqi listed companies.5. Issuing bulletins from Iraq Stock Exchange to increase the awareness and attention of investors ,creditors and analysts to the importance of net cash flow per share variable as a predictive measure and work on the development of the technical staff through training courses adopted by the Iraq Stock Exchange, which contributes to help market participants to use statistical methods and quantitative models as effective scientific tool to predict the future in order to evaluate the performance ofcompanies and its financial positions.

مدى تاثير بعض ابعاد الثقافة التنظيمية على السلوك المهني للمدقق الداخلي : دراسة ميدانية في عينة مختارة من الوحدات الخدمية والانتاجية == Extent of Impact of Some of the Dimensions of Organizational Culture on Professional Conduct the Internal Auditor (A Field Study in a Sample Selected of the Units Service and Productivity)

Author name: حيدر سمير عبد الكاظم جابر

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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