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الاهميــة السياسية لمنطقة الجزيرة من العراق : دراسة في الجغرافيا السياسية == The Political Importance of The Al - Jazeera Region of Iraq

Author name: شذى حسين عمران

Supervisor name: سعدون شلال ظاهر

General topic: Geography

Specific topic: Geopolitics

Degree: Master

University: University of Kufa - College Of Education For Girls - Department Of Geography

Language: Arabic

University location: Najaf

First pages:

الخدمات الهاتفية الحكومية السلكية واللاسلكية في مدينة النجف الاشرف : دراسة في غرافية الاتصالات == Government Wired & Wireless Phone Services In Al - Najaf Holy City A Study In Geographic Communications

Author name: سعد جواد كاظم عبد النداوي

Supervisor name: وهاب فهد يوسف الياسري | حسين موسى حسين الشمرتي

General topic: Geography

Specific topic: Geography

Degree: Master

University: University of Kufa - College Of Literature - Department Of Geography

Language: Arabic

University location: Najaf

First pages:

هيدروجيومورفية شط الديوانية : دراسة في الجغرافية الطبيعية == Shat Al - Diwaniyyah Hydro - Geomorphology Study In Physical Geography

Author name: زينب صالح جابر واجد الزيادي

Supervisor name: كفاح صالح الاسدي

General topic: Geography

Specific topic: Natural Geography

Degree: Master

University: University of Kufa - College Of Literature - Department Of Geography

Language: Arabic

University location: Najaf

First pages:

التنمية المستدامة للموارد المائية السطحية في محافظة النجف الاشرف : دراسة في التنمية الاقليمية == Sustainable Development of The Surface Water Resources In Al - Najaf Governorate A Study In Regional Development

Author name: سيناء عبد طه ضيف العذاري

Supervisor name: عبد الصاحب ناجي رشيد البغدادي

General topic: Geography

Specific topic: Natural Geography

Degree: Master

University: University of Kufa - College Of Literature - Department Of Geography

Language: Arabic

University location: Najaf

First pages:

التغيرات المناخية في العالم واستخدامات الطاقة المتجددة للتقليل من تاثيراتها == Climatic Changes In The World And The Use of Renewable Energy To Limit Its Effects

Author name: زهراء عدنان احمد العطار

Supervisor name: علي صاحب طالب الموسوي

General topic: Geography

Specific topic: Geography

Degree: Master

University: University of Kufa - College Of Education For Girls - Department Of Geography

Language: Arabic

University location: Najaf

First pages:

التمثيل الكارتوغرافي لاستعمالات الارض في مدينة النجف الاشرف : دراسة مقارنة بين التقنيات التقليدية ونظم المعلومات الجغرافية == Cartographical Representation of Use of Land In Al - Najaf Al - Ashraf : A Comparative Study Between The Traditional Techniques And G.I.S

Author name: حيدر محمد راضي العبرة

Supervisor name: شمخي فيصل ياسر الاسدي

General topic: Geography

Specific topic: Maps and GIS

Degree: Master

University: University of Kufa - College Of Literature - Department Of Geography

Language: Arabic

University location: Najaf

First pages:

تحليل جغرافي للنشاط الزراعي في ناحية الكفل == A Geographical Analysis of The Agricultural Activity In Al - Kifil Commune

Author name: اميرة حبيب شنشول الجنابي

Supervisor name: محمود بدر علي السميع

General topic: Geography

Specific topic: Geography

Degree: Master

University: University of Kufa - College Of Literature - Department Of Geography

Language: Arabic

University location: Najaf

First pages:

دور العمليات الجيمورفية في تشكيل المظهر الارضي لقضاء المناذرة وعلاقتها بالنشاط البشري == Impact Djiomorvih Processes on The Formation of Ground Appearance Spend Manathira And Its Relationship To Human Activity

Author name: اسيل سامي مجيد

Supervisor name: عايد جاسم حسين الزاملي

General topic: Geography

Specific topic: Natural Geography

Degree: Master

University: University of Kufa - College Of Education For Girls - Department Of Geography

Language: Arabic

University location: Najaf

First pages:

الظواهر الغبارية واثرها في صحة الانسان في محافظة النجف == The Dusty Phenomena And Their Effect on Human Health In Al - Najaf Governorate

Author name: محمد محمود محمد زنكنة

Supervisor name: عبد الحسن مدفون ابو رحيل

General topic: Geography

Specific topic: Climatic geography

Degree: Master

University: University of Kufa - College Of Literature - Department Of Geography

Language: Arabic

University location: Najaf

First pages:

الخصائص المناخية وعلاقتها بالاشكال الارضية في محافظة كربلاء == Climatic Characteristics And Their Relation With Land Forms In Karbalaa

Author name: نورس علي حسين نعمة السلطاني

Supervisor name: عبد الحسن مدفون ابو رحيل

General topic: Geography

Specific topic: Geography

Degree: Master

University: University of Kufa - College Of Literature - Department Of Geography

Language: Arabic

University location: Najaf

First pages:

الثقافة التنظيمية واثرها في بناء ادارة الجودة الشاملة : دراسة تحليلية لاراء عينة من العاملين في الشركة العامة للسمنت الجنوبية معمل سمنت الكوفة الجديد == The Role of Organization Culture In The Implementation of Total Quality Management An Analytic Study For Sample Opinions From Workers In Southern Cement State Company Al - Kufa New Plant of Cement

Author name: باسمة محمد باني الزرفي

Supervisor name: رضا صاحب ابو حمد | يوسف حجيم الطائي

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Najaf

First pages:

Abstract: Organization Culture has great importance for service and productive organizations. This importance results from the fact that it is a prominence factor in affecting the achievement of high levels of production in different competitive environments since the most prominent thing that can be achieved by these organizations is the decisive role of the organization culture of members of the organization in supporting the process of production of these organization by the participation of all the members in achieving high quality. This process needs new ideas and attitudes this can be applied to spreading the culture of high quality by using a suggested model to the organization being examined. This model supports the application of the culture of high quality in its essential steps. It is worth mentioning that this subject has not been given much attention by the service and manufacturing organizations concerning its application. This situation has given us the impetus to suggest strategic ideas which will help in establishing behavior measure relevant to labour factor in addition to the possibility of reaching the nature of coherence of this rank and its effect. This will lead to the achievement of ways to establish future plan on the grounds of indication the present and future ends or objectives or goods. On the grounds of the facts mentioned above comes the need to the present study to show the nature of the relation between the culture of organization and the requirements of total quality management(TQM) and also measuring of culture on quality level in order to provide an objective opportunity for the manufacturing organizations especially the Iraqi ones in order to raise the level of their quality its production. The present study has reached a number of conclusions : There is an essential and strategic role which can be played by the organization culture through the implementation Total Quality Management since it is clear from the hypothesis of this study that there is a strong effect. There is also a clear and active role played by the organization culture in the essential demands for Total Quality Management. The relations in this side have always been positive. This proves the essential fact that the demands of high quality are completing one another to result in the improvement of quality and condensing the efforts of the workers and encouraging them to find new ideas for producing high quality products. The study has also reached the following suggestions : It is necessary that the managements should pay a continuous attention to the application of the of the requirements of the Total Quality Management. This top management should have faith in these requirements and the importance of spreading organization culture among the top managements members in the factory. The workers at different levels and specializations should join specialized training courses in the Total Quality Management to improve their skills. The canals of communication should be increased to give the workers an opportunity to send their suggestions and complaints to the top managements.

دور تكاليف الجودة في تحقيق الميزة التنافسية بمنظور المحاسبة الادارية الاستراتيجية : دراسة تحليلية لعينة من المنظمات الصناعية العراقية == Quality Cost Role In Achieving The Competitive Advantage From The Strategic Management Accounting Perspective Analytic Study For A Sample of The Iraqi Industrial Organization

Author name: انعام محسن غدير

Supervisor name: مؤيد محمد علي فضل الفضل

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

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

Language: Arabic

University location: Najaf

First pages:

Abstract: اظهرت مراجعة الباحثة للادبيات ان هناك تحديات فكرية وتطبيقية عديدة بشان المضامين الاستراتيجية لمحاسبة تكاليف الجودة ودورها في تدعيم تنافسية المنظمات وتحقيق الميزة التنافسية. ومن هنا فان هذه الدراسة هي محاولة لاغناء الجدليات المعرفية حول الدور الاستراتيجي | Studying the writes of this subject that there are intellectual and applied challenges upon the strategic contains of quality cost accounting and its role in supporting the organization competition and achieving the competitive advantage, hence this study is a try to enrich the knowledge arguments upon the strategic role of the quality cost accounting in revealing and defining the continuous developing opportunities of all the organization aspects and, as a result, supporting these organization competition in building a strategic position to secure the market leadership and overcome other competitors. The main basis of formulating and developing the study problem represented by two aspects : - the intellectual and theoretical integration between quality cost accounting and the competitive advantage does not reach the level of a theory, the subject is still under the theoretical and conceptual forming due to the researchers `opinions contradiction upon the relation between the quality cost accounting and the competitive ability of the organizations, moreover the quality cost accounting is one of the strategic administrative accounting tools which needs more testing especially in its relation with the organization competitive advantage, the second aspect of the study problem is represented by the results of the researcher field observance, which had been conducted in more than six Iraqi industrial organizations, which indicated the real challenges that face these organizations in treating and applying that tool to support its competitive advantage and ability in defining the quality continuous development, one of these challenges is that most of the quality cost is a hypothetic cost has no effect in the near perspective which made dealing with it within the traditional accounting perspective is impossible. The study problem is represented by many questions, the most distinguished one is (what are the main significances of the quality cost accounting to improve the industrial organizations competitive ability, and how do these organizations look at the strategic role that the quality cost accounting might play to achieve the competitive advantage with all its aspects?). The researcher developed a hypothetic example to represent the quality cost accounting significance to support the statistical studied organizations competitive advantage within the frame of the correlation relations and the mutual probable effects of the quality cost accounting and the competitive advantage. These relations are represented two main theories of correlation and affecting. The researcher developed a pentad measurement tool according to (Likert) measurement which includes five degrees (agreed completely=5,do not agreed completely=1), this tool is subjected to truthiness and verity tests by using advanced statistical methods such as the factorial analysis basing on (Liserel Ver.7 & SPSS Ver. 15). The study hypotheses and example are tested in seven industrial organizations (the New Cement Plant of Kufa, the old Cement Plant of Al - Najaf Al - Ashraf, Men Clothes Factory in Al - Najaf Al - Ashraf, The Plastic Industry Al - Najaf Al - Ashraf, The Public Company of Leathering Industry, The Public Company of Car manufacturing in Al - Eskanderiyah, The Public Company of Plastic Industry), the study sample includes (176 )reopeners, selected by the deliberate sample method, from the study society to include the higher administration, the heads of the engineering, accounting and the quality control departments which had the direct relation with the study variables. The study concludes a number of conclusions in the theoretical and applying fields, the most important is that : - the quality cost accounting could be depended as a main indicator of the understudy factories ability to achieve the competitive advantage because it is the main resource to find out and invest the continuous developing opportunities in spite of the regression of the interest and execution of the quality cost accounting techniques in the studied factories. The study puts forward a number of recommendations : - the successful execution of the quality cost accounting techniques in the studied factories required re - constricting their traditional accounting systems to achieve the cooperation among the departments of engineering, accounting and the quality control to secure the effective flow and the real share of knowledge and information relating the quality cost and its activities, its visible and invisible results that will have important effects on the performance of the accounting system in these factories especially if they came with adopting the strategic perspective of the strategic administrative accounting which means investing the quality cost accounting not only as a tool of recording and documenting but also as an important tool to define the opportunities of creation and the competitive advantage.

اثر ادارة معرفة الزبون في تحقيق التفوق التنافسي : دراسة مقارنة بين عينة من المصارف العراقية

Author name: اميرة هاتف حداوي الجنابي

Supervisor name: علاء فرحان طالب الدعمي

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Najaf

First pages:

دراسة تحليلية لاثر الاستثمار الاجنبي المباشر على اقتصاديات البلدان العربية (مصر والاردن) حالـــة دراســية للمدة من 1991 - 2005

Author name: اسامة علي كاظم حسين السعيدي

Supervisor name: عدنان داود محمد العذاري

General topic: Administration and Economics

Specific topic: Economy

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Economics

Language: Arabic

University location: Najaf

First pages:

دور بحوث التسويق في نشر وظيفة الجودة لتحقيق رضا المستهلك : دراسة تطبيقية في الشركة العامة للصناعات النسيجية - حلة == The Role of Research Marketing In Quality Function Deployment To Achievement The Customer Satisfaction : Applied Study In State Company For Textile In Industries Al - Hilla

Author name: ازهار عزيز جاسم العبيدي

Supervisor name: يوسف حجيم سلطان الطائي

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Najaf

First pages:

Abstract: To Satisfy the customer is regarded the basic ends and the strategic aim that the business organizations tries to gain and to get this essential aim, the organizations used set of devises and methods, one of which is the Markting researches. By the organizations recognized the customers’ needs and whishes to meet what he expects through tran Lating these needs and wishes into features and characteristics available within the production or service. The translating of these features and characteristics comes through (بيت الجودة) or bringing out the fine quality job.To clarify the of markting research in bringing out the fine quality job to satisfy the customer this study finds out the answers for sercal questions like : - Do the markting researchs hare arole in satisfing the customer? - Do the markting researchs hare a role in accomplishing the dimensions of fine quality? - Does the bringing out of fine quality job need to use the markting reesearch? - Does the bringing out of fine quality have a role in satisfying the costumer?The study includes also a number of practical and theoretical chapters and sectionsThe first chapter deals with the importance, problem, goal, hypothesis and the examples of the study as well as the prevace studies.The second chapter is deviated to the system of markting information and the markting research.The fine quality and its dimensions and the most important way’s to improve quality that are embodied in bringing out the fine quality job are set in the third chapter.The fourth chapter studies how to satisfy the customer and to measure this satisfaction.The practical side has been dealt with in the fifth chapter where we mention the General Company for the textile fadustries in Hilla understudy and display and analysis the data and interpret the results concerning the question re from and display and analysis the data and interpret the results of bringing out the fine quality job and the sequence of production operations and the series of (بيت الجودة)Finally the study gets some conclusions and recommendations.

استراتيجيات الاندماج والشركة القابضة وتداخلاتها في القيمة الحقيقية للسهم : دراسة اختبارية على عينة من القطاع المصرفي العراقي الخاص == Merger of Holding Company Strategies & Interloping In Intrinsic Value of The Stock TEST Study of A Sample of Iraqi Private Bank Sector

Author name: ارشد عبد الامير جاسم الشمري

Supervisor name: جليل شيعان ضمد البيضاني

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Najaf

First pages:

تحليل العلاقة بين الدورات الائتمانية ودورات الاعمال في ظل تطور الصناعة المصرفية == Analyzing The Relation Between The Credit Cycles And The Business Cycle Under The Development of The Banking Industry

Author name: احمد حسن عطشان البديري

Supervisor name: عبد الحسين جليل عبد الحسن الغالبي

General topic: Administration and Economics

Specific topic: Economy

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Economics

Language: Arabic

University location: Najaf

First pages:

Abstract: The studies relating the fiduciary and its cycles occupied an increasing attention in the last few years within the frame of searching the suitable fiduciary level to achieve the optimum economic growth and avoid the negative effects of its cycles that might be a result of the business cycles or the opposite , especially that there are many complexities in addition to the economic, social and political effects of the business cycle as well as the increased effect of the Credit cycles under the modern development in the bank industries. World countries , especially with the developed economic , still suffer from the effects of the Credit cycles since the great depression in 1929 ,or even a long time before it, to the current financial crises ( real estate mortgage) , which involved it to put , within the frame of its economic and social aims, fiduciary conditions and standards to limit or restrict the negative effects on the bank system that resulted from the sequence of the Credit cycles which have a strong relation with the business cycle. Decreasing the fiduciary conditions within an expansionary monetary policy might resulted in an economic growth that might lead the business cycle to its highest degree, but that might cause economic problems if the loans is not paid for any reason , hence the responsible persons of the banks turn to strictness and that in its turn decreases the consumer and investment expenditure and leads to the regression of the business cycle. The business cycle, in its greatest turn point increase the expectations for the investors so the demand of fiduciary is increased motivating the banks to increase the fiduciary it grant. With the smallest turn point the demanded fiduciary decreased. Basing on what has mentioned before , the relation between the Credit cycles and the business cycle , it is a mutual one , each one might caused the other , or the causative relation might go on the same direction. There are no many studies to investigate the effect of these cycles on the economic activities or the relation between them , so this study aims at defining this relation and its direction paying the greatest attention to the Credit cycles due to the scarcity of the Arabic writes in this field. For this reason we shall study the two cycles in Japan , the United States of America and Iraq. The study aims at showing the effect of the Credit cycles, under the modern development in the bank industries ,on business cycle , as well as the effect of Credit cycles on the bank system. The study hypothesizes a mutual relation between the Credit cycles and the business cycle ,restructure a great number of banks with Credit cycles. The study depends on two methods of analyzing ; the descriptive analysis of the Credit cycles via the relating variables in Japan , the United States of America and Iraq, and the quantitative analysis according to modern mathematical and quantitative analyses methods to measure the Relation between the Credit cycles and the business cycle and define its direction. To prove the hypothesis , the researcher depends countries with developed bank systems that affected the economic activities : - Japan , the United States of America and Iraq. The reasons of selecting these countries are that it submitted to the Credit cycles or the business cycle or both of them, and the availability of the data and information that are demanded for the research. The study time scope is varied from country to another according to the cycles time, the fiduciary and the business , or according to the available data, in general the study, for the three countries, covered the period from ( 1990 to 2010).

قياس اثر التعليم في النمو الاقتصادي في العراق للمدة 1985 - 2011 == Measuring The Effect of Spending On Education On The Economic Growth In Iraq For The Period (2011 - 1985)

Author name: احمد ابراهيم مهدي الزرفي

Supervisor name: حيدر نعمة بخيت

General topic: Administration and Economics

Specific topic: Economy

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Economics

Language: Arabic

University location: Najaf

First pages:

Abstract: احتل التعليم اهمية كبيرة من قبل جميع الحضارات البشرية لما له من دور كبير في تطور المجتمع وتقدمه ومن ثم تحقيق التنمية الاقتصادية والبشرية والتي اخذت تحتل موقعا مهما من بين اهم القضايا الاساسية التي تسعى البلدان النامية الى تحقيقها وهذا الامر منطقي اذا ما | Education soccupied agreat significance in all human cultures. Because it has agreat role to advance and progress the sociely then we can achieve the humand the economic development. Which become the important cases that every growing contries seek to achive it. And this is logicaly aloility to development the education.For that it interoduce the skils and educational knowing to develop the students capacity and their talents that we infer in the scope of development. The studies start off go ahead from supposition to the effect that there are abig part to human resource in process of human. The economic by saving necessary capability to push the development wheel and in surance and continuity in shape large dynamism. Hence that there are direct relation for all from the instruction the exits and to spend at the instruction with the local the general produced during of the studies.The study including three chapters the first chapter of them belong to theoretical spnere to the study and inreality two subjects to take the first subject the notion the sphere to the instruction during understood the instruction ,the economics of instruction, returings of instruction and development the instruction the economic intellect, where as to take the second subject is the theoretical the sphere to part the instruction in the development during part the instruction in the economic development and part the instruction in the human development. As for the second chapter might belong to the instruction reality and development in the Iraq and by two subject too, to take the first subject the instruction of reality in the Iraq during the primary ,secondary ,professional instruction and the graduate instruction besides the spend at the instruction and the second subject to take the development of reality in Iraq during the plans, the programs and the development of the methods, besides studies some of the development the indicators, where as the third and the last chapter belong to the applied side to comparison role the instruction in the economic the development, and by three chapters it was the first subject to review the theoretical the sphere of experiment sample the causal relation ship, and the second subject to role the causal relation ship between the general, logical of the produced, and another changes in dependence at the ready , the statistics of the programs gretl1.9.9 and it to arrive at bereft the relation ship between the instruction and the economic development in the Iraq, where as was the last subject might belong to standard analysis in the light of produced of the second subject and by the in dependence at the ready, the statistics of the program minitab 16.1

اطار مقترح للرقابة الداخلية لتعزيز الثقة في نظام المعلومات المحاسبي ICBS : دراسة حالة في المصرف الاهلي العراقي == A Suggested Frame For The Internal Control To Support Trust In The Icbs A Case Study In The Iraqi National Bank

Author name: ابتهال قاسم كطيو الحسين

Supervisor name: بشرى عبد الوهاب محمد حسن الجواهري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

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

Language: Arabic

University location: Najaf

First pages:

Abstract: على الرغم من تنامي استثمارات المصرف في نظم المعلومات المحاسبية المتطورة الا ان التباينات مزاالت حاسمة بين عموم المصارف في مدى نجاحها ليس من خلال اقتنائها لنظم معلومات محاسبية متطورة فقط، بل في سعيها لاقتناء منظومة لتقنية المعلومات غير قابلة للتقليد والاخت | In spite of the growing bank investments in the developed ICBS, the deviations among banks still crucial on the level of their success in acquiring developed accounting information systems as well as in their attempts to acquire an information technique system that could not be imitated or penetrated. Acquiring the distinguished performance is no longer connected to the modernized systems types, rather it is more connected to providing this system with the serious elements. The effective interior control could participate in providing and supporting trust. This stud aims to create a theoretical and intellectual frame for trust services, define the methods and steps that could be followed to response efficiently to the information security risks. It also aims to demine the procedures that should be followed to maintain the confidentiality and privacy of the ICBS inputs and outputs, as well as defining the involved policies to process data and report them effectively to all their authorized users. In one aspect, the study depends on formulizing a proposed frame to evaluate the interior control effectiveness in the accounting information systems applied in Iraqi private bank and its ability to support trust. The study concludes a set of results that could be summarized as following : - The bank does not have a purchasing unit, rather it followed the main supplier in Amman that is to say it does not have the authority to choose the system it should use. In case of sudden accidents, there are no certain procedures to retrieve the backups relating the stored data. Moreover the backup storage is saved on hard disc and kept in the bank building rather than in a more save place. Holding period had not been defined and that allow the unauthorized employees to access those data. Though the password is subjecting to many conditions; it should be complicated and should be changed within 99 days, yet many risks had been observed represented by adopting simple password and did not changed within the defined time, sometimes it lasts for 730 days, sequentially the unauthorized employees have greater chance to access the users accounts with the increasing chance of access the system to damage the saved data confidentiality and safety. Hence the following recommendation are presented by the researcher : - The bank should have a purchasing unit to be provided with the involved and required systems and devices. Certain procedures should be put to retrieve the backups In case of sudden accidents, and the backups should be kept in a save places out of the organization or company with certain machinery to save these data according to their importance. A clear policy should be followed to separate responsibilities by informing each employee with his own responsibility which should be defined according to experience and qualifications. The security procedures should be developed and modernized periodically. Complexity is involved to in using password which must be changed within 99 days. The users should be subjected to control procedures to be restricted to laws and informing them of the hazards and risks that the bank might face if they reveal or exchange certain confidential information unintentionally as well as setting punishment in case of breaching such procedures or instructions.

استعمال سلسلة القيمة ودورة حياة المنتج في تقويم الميزة التنافسية السعرية : دراسة تطبيقية في الشركة العامة للاسمنت الجنوبية - معمل اسمنت الكوفة الجديد == Use of The Value Chain And Product Life Cycle In Evaluation The Competitive Advantage of Price

Author name: امير عقيد كاظم العرداوي

Supervisor name: ايمان محمد عبد الله الموسوي

General topic: Administration and Economics

Specific topic: Financial and Accounting Techniques

Degree: Master

University: Al-furat Al-Awsat Technical University - Administrative Technical College - Department Of Financial And Accounting Technology

Language: Arabic

University location: Najaf

First pages:

Abstract: في السنوات الاخيرة حصل تغير كبير في استراتيجيات المحاسبة الادارية وخاصة في مجالات خفض الكلف وتقويم الاداء التنافسي، فقد استعملة مدخل سلسلة القيمة ودورة حياة المنتج، بسبب ما تعانيه انظمة التكاليف التقليدية من قصور اذ لا تفي بمتطلبات الادارة الحديثة، ولمو | In recent years, a significant change go in strategies of management accounting, especially in the areas of reducing costs and performance. The entrances of the value chain and the product life cycle, has been used Because of inability the traditional costs of as do not meet the requirements of the modern management. And to keep pace with progress in all fields, especially the industrial sector the researcher put his first.interest in this subject to the fact that the Kufa Cement plant is suffering from intense competition led to a decline in sales due to the dumping of the Iraqi market with various types of cement from various origins which cause cement product for 2015 at gradient phase and reflected negatively on its ability to survive and grow in the market and keep it.The subject of the current study highlight the role of the value chain and product life cycle to assess the price competitiveness experienced by the cement producer, through a focus on the targeted cost technique as one of modern technologies in industrial product pricing as it depends on the market approach in determining Competitive price that is through pleasing the customer and ensure their loyalty to the product.After crystallization of the conceptual framework and review of previous related research efforts, a study hypothesis was formulated and tested in General Company of Southern Cement - The Cement Kufa plant. in order to identify and use Value Chain tool in reducing of product life cycle cost through consensus between value chain activities efforts, that is, research and development activities, design, production, marketing, distribution, and customer service as well as supportive activities as the Infrastructure, activities Human Resource Management , activity Technology, activities and Purchases, activities. These goals came from the importance of the study, as its importance stems from the integration of the value chain and product life cycle in order to identify opportunities for cost reduction and assess the competitive advantage of the price. The main findings of the study as follows : 1. To analyze the value chain two methods, the first one is the analyze a series of internal value chain of the company, which is called (Porter), method where divide of the value chain activities into two groups of activities, the first consisting of five core activities and the other consistency four activities are in support, while the second method is the method of analysis of manufacturing value, which includes six activities starting from the birth of the idea and ended with provide the service to the customer2. Adopting target cost for the purpose of product pricing, particularly competing products in the manufacturing modem environment as required for the adoption of the target price (market price) of the product contender and then refer to calculate the target costs depending on the analysis of operations to the prime unit sub - activities and determine the costs and try to activate or cancel no - value added activities. The study concluded with a set of recommendations, the most important first : the need to apply the product life cycle as it contributes to the innovation product through the use of the value chain that determine the activities that add value and exclude activities that no value added through production process, and secondly : the company should work on reducing the price of the product or add a competitive edge before the product is up to the stage of deterioration is done either by reducing the profit margin target or target cost reduction.

مدى التزام مراقب الحسابات بمعيار فحص استمرارية المشروع من خلال الاجراءات التحليلية لغرض ابداء رايه : دراسة تطبيقية لعينة من مراقبي الحسابات في العراق == Extent of Auditor'S Obligation To Examine The Standard of Continuity of The Project Through The Analytical Procedures For The Purpose of Expressing An Opinion - Practical Study of A Sample of Auditors In Iraq

Author name: احمد غازي محمد البهادلي

Supervisor name: علاء فريد عبد الاحد يوسف بطو

General topic: Administration and Economics

Specific topic: Financial and Accounting Techniques

Degree: Master

University: Al-furat Al-Awsat Technical University - Administrative Technical College - Department Of Financial And Accounting Technology

Language: Arabic

University location: Najaf

First pages:

Abstract: This research aims to identify the extent to which the auditor in the Audit Court and the offices of the auditors' guidelines of the international audit 570 standard as well as to identify the extent of compliance with the auditor to express an opinion sustainability of the project through the analytical procedures performed by, or find a relationship between the ISA's 570 continuity and ISA 520 analytical procedures, and also to identify the obstacles faced by the auditor of the sample in the application of criteria 570.520 the research aims also to contribute to the possibility of their application in the work of the auditor, As it purports search also to identify the most important subsequent events that may affect the continuity of the project and what are the guidelines mentioned by ISA 560 (subsequent events) to deal with such events, where he originated the goals of the problem suffered by the search of cases of inability to continue facing some economic projects, despite assurances from the administration that refer to the safety of the continuity of the project when preparing financial statements as the auditing profession career serving conflicting parties in interest who are users of financial statements so it is always keen to have her opinion the financial statements, which verified by offered as fair a sincere representation accounting information, Where he sought Search For his part, applied to the number of auditors in the Board of supreme audit and auditors of some of the auditors' offices in Iraq, to demonstrate the commitment of these monitors the standard of international scrutiny own 570 continuity when the screening process and appropriate evaluation of the imposition of continuity as well as the extent of their employment applications analytical procedures when examination of the process of the project's ability to continue under the ISA 520 (analytical procedures), as well as his role in the realization of subsequent events that may raise doubts about the project's viability, were examined or determine the scope of this commitment by extrapolating to a group of auditors' reports audit Court and the offices of the auditors and determine any observations and explanations that are consistent with the criteria as well as the preparation of questionnaires were distributed to a number of auditors has been hiring them also to promote the process of determining the extent of the auditor's commitment to two criteria, Research has recorded several conclusions in the side (theoretical and practical) of the most prominent of the hypothesis of continuity depend on a lot of accounting principles, a major accounting impose should the auditor examined and hosted and express an opinion about it under international scrutiny 570 standard, as well as he has to employ analytical procedures Forum contained in ISA 520, "analytical procedures" in order to help him get to items that carry a high rate of risk and may include doubt continuity indicators, as well as the research found that there are acceptable for application of international criteria vertebrae 570,520 by the auditors in Iraq.

المدن الالكترونية ودورها في الاقتصاد الفعال : دراسة في دول مختارة == E - Cities And Its Role In Effective Economy Study In Chosen Countries

Author name: نادية صالح مهدي الوائلي

Supervisor name: نوري عبد الرسول الخاقاني

General topic: Administration and Economics

Specific topic: Economy

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Economics

Language: Arabic

University location: Najaf

First pages:

Abstract: The changes that resulted from the information and communication technology revolutions, affect all the economic, social and political life aspects, the development rates are increasing in the economies that are distinguished with the high potentialities on technical abilities, As for the information era, the wale world get into a developed stage to utilize the available techniques in the field of information and communication technology which become the basic standard of the 21st century's centuries. This development has revolutionized the concepts and methods were until recently not available, then the rapid development of other concepts prevailing in the methods of dealing at the level of countries, organizations and individuals so that the world has become a small village interrelated, and allowed to go beyond the dimension of time and space, to form a vital part of an active and influential in the implementation of this transactions. The economy is effectively in question is a stage of advanced knowledge - based economy, which depends on developments in information technology and communications, can be described the economy as being effective if the indicators of a functioning economy are working well, if the expanded use of e - commerce significantly and levels of investment in information technology high technology exports information constitutes a significant proportion of trade in general, and if the economy was powered through the Department and the Government of eBooks effective and sophisticated, and the city e - represents an appropriate environment in which there are indicators of a functioning economy, where there is a social structure developed in terms of information, as well as e - commerce and e - governance is working well, and this What helps to create a favorable investment climate for companies operating in the field of Information Technology and communication, and thus encourage the industries that operate in the field of information technology and communications.From this standpoint will be the theme (E - city and its impact on the effective economy) as an attempt to shed light on the new concept of the economy according to the economic vision of analytical for the purpose of diagnosing the possibility of applying a functioning economy in the economies in question, hoping to make a contribution in this field from the fields of economic knowledge

تحركات سعر الصرف الحقيقي في ظل تحرير التجارة في دول عربية مختارة للمدة (1984 - 2006)

Author name: ليلى بديوي خضير مطوق

Supervisor name: عبد الحسين جليل عبد الحسن الغالبي

General topic: Administration and Economics

Specific topic: Economy

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Economics

Language: Arabic

University location: Najaf

First pages:

التسويق في المنظمات غير الهادفة للربح مع انموذج مقترح : دراسة حالة في جامعة الكوفة == Marketing In Organizations of Nonprofit Aims With Symbol Suggestion A Case Study In The University of Kufa

Author name: كوثر حميد هاني الموسوي

Supervisor name: ثامر ياسر البكري

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Najaf

First pages:

نظرية التوزيع واسس تطبيقها في الاقتصاد الاسلامي

Author name: غالب شاكر بحيت الركابي

Supervisor name: صادق علي طعان الجبوري | ربيع خلف صالح

General topic: Administration and Economics

Specific topic: Economy

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Economics

Language: Arabic

University location: Najaf

First pages: