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بناء انموذج هجين عصبي - جيني لحل مشكلة جدولة ورش العمل المضببة مع التطبيق == Build a Hybrid Model (Neural - Genetic) to solve The Fuzzy Job - Shop Scheduling Problem with Application

Author name: عبد الكريم عبد الامير عبد الكريم كوشع
Supervisor name: محمد عبود طاهر
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: The Job Shop Scheduling Problem (JSSP) is one of the complex polynomial problems, which are increasingly complicated by the increasing overlap of jobs and machines. Despite the many methods used to find good solutions, most solutions are ineffective in practice due to uncertainty of real processing times. This is consistent with the nature of the problem, as most of the processing times are inaccurate due to different working experience and machine performance.Therefore, the maturity dates are uncertain. This study adopted a methodology of work to build a hybrid model using the artificial intelligence systems, which is represented in Hopfield neural networks and the genetic algorithm.Resolving any Fuzzy Job Shop Scheduling Problem is through fuzzing the processing times by a triple fuzzy number and fuzzing due date by a double fuzzy number. Hopfield's neural networks are used to improve the performance of the genetic algorithm by generating an initial generation of P size, represents nearoptimization solutions, used by the genetic algorithm to perform mating, crossover, and mutation. in order to obtain the best possible sequence of job orders which may contribute significantly to making the appropriate decision in order to achieve the objectives of the establishment and thus achieve the satisfaction of the customer by delivering the product on time, reduce the time of completion and maximize the use of resources.The study was applied to Al - Ghadeer Printing and Publishing Co. Ltd., where the fuzzing processing times and the fuzzing due date of the four different jobs were processed by eleven machines according to the nature of the job and based on the data in the company records.Finally, the study was able to reach a set of conclusions, the most important of which is to achieve the hypothesis of the involved research. The hybrid model proposed by the researcher will be better in obtaining the optimal jobs sequence, to reduce the finish time and to reach customer satisfaction by delivering the product at the due date through the method of the neural networks and the method of thegenetic algorithm.

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

عوائق تنفيذ الحوكمة في المؤسسة التربيوية العراقية متغيرا تفاعليا بين الحوكمة والاداء الشامل للمنظمة : دراسة ميدانية في المديرية العامة للتربية في محافظة البصرة == Barriers to implementing governance in the Iraqi educational institution An interactive variable of the relationship between governance and the overall performance of the organization A survey in the Directorate General of Education in Basrah Governorate

Author name: عباس علي محمد
Supervisor name: عروبة رشيد علي البدران
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Basrah
First pages:
Abstract: Organizations and countries in general and aim to improve the performanceof their employees continuously, which is reflected positively on theoverall organizational performance, and that the educational institution in each country is considered the cornerstone in the growth and development of that country. Hence, this study is conducted in one of the important educational institutions in Iraq, specifically in the province of Basra (General Directorate of Education in Basra).The objective of this study is to investigate the ways to improve the overall performance of the educational institution. In this study, the researchers used the five - dimensional governance variable (governance leadership, basic responsibilities, behavioral standards, formally and socially accepted ethical standards, rights and responsibilities of the parties of governance) as independent variables to improve the performance (I.e., Economic performance, social performance, and environmental performance). The barriers of implementing the governance were used as an interactive variable for the relationship between governance and the overall performance of the educational institution, where the dimensions of barriers (administrative and financial corruption), Culture and negative values of the local community, the administrative bureaucracy and finally the systems and legislation of the ministry.In terms of the design and technique, the researchers relied on the quantitative design using a questionnaire which is distributed to a sample of (203) Managers randomly selected. A set of statistical methods was then SPSS.V22 and AMOS.V22) were used.The main conclusions of this study were :  A clear role of the environmental influences and mismanagement practices in the poor performance of the general Directorate of Education in the province of Basra. The negative impacts of the environment (internal and external) o n the organization have led to weaken its ability to implement the governance. There was a significant statistical impact of the implementation of governance on the overall performance of the Directorate General of Education in the province of Basra. There was need to the General Directorate of the Education of Basra as an educational and educational organization to work in accordance with the principles and guidelines of the governance.

اثر الاستقرار الاقتصادي بالتنمية البشرية في العراق للمدة 2003 - 2013 == The Impact of Economic Stability on Human Development in Iraq For the period (2003 - 2013)

Author name: شذى خالد عباس
Supervisor name: احمد جاسم محمد العباس
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: The study seeks to analyze each of the economic stability and its indicators and human development with its indicators to demonstrate the impact of economic stability on human development in Iraq for the the period (2003 - 2013) . The study has analyzed the problem of unemployment , inflation , the general budget, economic growth , the exchange rate and how to know the mutual effect with human development indicators that Include the income, education and ealth. The achievement of economic stability indicators is an important necessity to achieve human development indicators which are important for achieving economic stability indicators because stability has become an important factor to achieve an advanced continuous training and learning in order to build a qualified capital for human development because the development is an important goal to ensure a better life for man .Through this study, it is observed that Iraqi economy was and still suffering from neglect and deterioration as a result of the wars that have led to increased looting , vandalism , large damage in many of the infrastructures and the lack of security and stability in all operations which have been reflected negatively "on a lot of indicators and led to the volatility and instability of these indicators as an indicator of inflation, unemployment, economic growth and exchange rate which reflected the impossibility to provide the basic needs of people .After (3002 ) the imbalances have became and clear the source of the Iraqi economy in spite of Iraq's possession of a lot of natural and human wealth but these haven’t utilized in a way that qualifies individuals under the main dependence and the heavily on oil revenues in the activation of human development indicators where the oil revenues remains representing the greatest part of the Iraqi budget to meet the expenses. Despite the improvement in the yields of oil production , there are many consequences of poverty in Iraqi society, so the diversity of the Iraqi economy is necessary , which made it a productive economy of wealth, including interest in the agricultural, industrial and tourism sectors which are an important factors for economic growth, that is an important way to develop the Iraqi economy as well as "the development of the oil sector as an important source to build the country.

عوامل النجاح التنظيمي متغيرا تفاعليا للعلاقة بين ادارة الموهية والتطوير التنظيمي : دراسة استطلاعية لاراء عينة من المديرين لتشكيلات وزارة النقل في محافظة البصرة == Organizational Success Factors as a Moderating Variable on The Relationship Between Talent Management & Organizational Development An Explanatory Study of The Opinions of a Sample of The Managers in Formations of The Ministry of Transport in Basrah Govern

Author name: زهير عبد الحافظ مال الله يعقوب الاسدي
Supervisor name: طاهر محسن منصور الغالبي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Basrah
Key words:
  • talent
  • talent management
  • organizational development organizational success factors .
First pages:
Abstract: Business managers today seek to attract talented individuals to achieve desired goals from short - term plans that in turn achieve long - term goals for business . The study was based on the management of talent as an independent variable and its impact on organizational development as a dependent variable through the presence of the influence of organizational success factors as an interactive variable.The study adopted an explanatory method for the opinions of a sample of managers in the formations of the Ministry of Transport located in the province of Basra, which was represented by the study society, which included (the General Company of Iraqi Ports, the General Company for Maritime Transport , General Company for Land Transport / Basra Branch , General Establishment of Civil Aviation / Basra International Airport Section & Southern Railway Directorate The study also focused on the sample of the directors of the companies mentioned above (170) directors out of (304) managers.The study aimed at the importance of caring for individuals with gifted qualities and how to manage them in a way that contributes to raising the level of organizational development for the companies of the study society. The study concluded that there is a positive effect of statistical significance on the independent variable in the dependent variable , there is also a statically significant positive effect relationship of the moderating variable with the independent variable in the dependent variable .The study refer to the need to adopt talent management to adopt talented individuals and to adopt organizational success factors to contribute to raising the level of organizational development among the society of the study

ميناء الفاو الكبير وتاثيراته الاقتصادية المحتملة == The Grand port of faw and the potential economic impact

Author name: حسين حيدر محمد الجزائري
Supervisor name: نبيل جعفر عبد الرضا المرسومي
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: Due to the increase of foreign trade and globalization effect, the international seaports generally have witnessed a dynamic progress resulting from sea transportation development that assists in enhancing level of productivity, efficiency and then reducing transport cost. In spite of that, the Iraqi seaports are still facing a low level of efficiency, in which it became unable to perform its functions as the first - generation ports .However, these ports represent a strategic significance to Iraq, where developing the existed ports or constructing new ports will be a crucial factor to the economy. Accordingly, Iraq has sought to establish the grand port of Faw as a giant strategic project, which is a part of the dry canal project that links the Arab gulf - via Basra ports, Syria and Turkey - with Mediterranean Sea and Europe. This port will have a big impact on the Iraqi economy; therefore, this study tackles the strategic importance of the Iraqi ports and the grand port of Faw in particular, and its potential role for developing the Iraqi economy. However, the study has made a vision for the expected economic influence of the grand port of Faw, such as the increase of economic growth, investments and size of foreign trade, as well as, the economic openness and creation of the employment opportunities, and then, mitigation of level of unemployment in Iraq .Furthermore, the study addressed the potential impacts of the grand port of Faw on the infrastructure of transport sector, which includes land and railway transport, organization of thecurrent Iraqi ports, in addition to the increase of level of ports capacity. Finally, the study analyzed the internal and external challenges that impede the process of construction of this project. It set a number of important conclusions and recommendations that could be used for addressing the problem of study.

الدور التفاعلي للانعكاس التنظيمي في العلاقة بين القدرة الجمالية التنظيمية وتطوير المنتجات : دراسة تطبيقية في شركة مصافي الجنوب == The moderating role of organizational mirroring in the relationship between organizational aesthetic capability and product development An Applied Study in the South Refineries Company

Author name: ايمان عبد الرزاق عبد الجبار
Supervisor name: محمد حسين منهل العيساوي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Basrah
First pages:
Abstract: Based on the importance of aesthetic in the organizational literature and considering it as an organizational aesthetic capability, the South Refineries Company can face environmental changes and develop its products with an moderating effect of the mirroring process that builds the integrated framework to improve the status of the organization.The study was conducted to investigate the role of the Aesthetic Organizational Capability of the South / Basra Refineries in the development of products under the organizational impact of organizational mirroring from a problem developed through interviews and initial surveys.A questionnaire was developed to ensure that there is a relationship between the variables of the study and based on the sample of the study 105 questionnaires were distributed to the technical and administrative managers at the South Refinery Company/ Basra and analyzed by SPSS v.24 and AMOS v.24. Exploratory analysis, path analysis, and Pearson correlation coefficient).The results of the study were as follows : The organizational aesthetic capability leads to the development of the products of the South Refineries Company because it reflects the excellence of the directors working in the South Refineries Company with the abilities and skills that lead to the core values are the values of work related to the nature of the work itself, thus reducing their external values related to the results of the work. The study also provided a clearer support for the descriptive study scheme by demonstrating the moderating role of organizational mirroring, so the positive evaluation from the customer's point of view is due to the high coordination between the company And suppliers in addition to the integration of some local and international organizations.

تقييم الاداء المالي لمؤسسات التامين العاملة في سوق العراق للاوراق المالية - للمدة 2013 - 2015 == Evaluation the financial performance of the insurance intitutions working in the iraq market for securities For the period 2013 - 2015

Author name: اياد هادي مايع
Supervisor name: منتظر فاضل سعد البطاط
General topic: Administration and Economics
Specific topic: Banking & Finance Science
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics
Language: Arabic
University location: Basrah
First pages:

عقود البيوع البحرية الدولية وتاثيرها في تطوير قطاع النقل البحري في العراق للمدة 2015 - 2003 == Contracts of International Maritime Sales and their Impact on the Development of the Maritime Transport Sector in Iraq for the Period 2003 - 2015

Author name: عدنان حبيب عروج الحميدي
Supervisor name: شعبان صدام منشد الامارة
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: The international maritime contracts (CIF and FOB) are commercial contracts concluded between exporters and importers of countries separated from each other by sea and differentiate in their wealth and production. These maritime contracts are concerned with goods that are transported through sea and by ships exclusively. The commercial facilitations presented by the maritime contracts to international commercial life are sufficient in themselves to explain their importance in the world of international trade.Objective of The study relies on one of scientific research methods through studying the effects of international maritime sales in the maritime transport sector and services trade in Iraq by using the method of description and analysis of Iraq's foreign trade data for the period 2003 - 2015, highlighting the importance of the study through the consequent economic commitments and effects of the parties involved in the process of concluding and executing these contracts, which affects the proceeds of Iraq's exports and imports from the trade in services and the consequent receipts and payments in foreign currency, especially in the field of maritime transport, port services, insurance companies and banking institutions. For that the study attempts investigate the hypothesis of using the FOB base in Iraq's exports and the CIF base in its imports, which leads to an increase in the deficit of the account of unforeseen services in the Iraqi balance of payments due to the increase in the value of foreign payments in foreign currency, under the achieved growth in Iraqi foreign trade resulted from the increase in volume of crude oil Exports and consumer goods imports. Therefore , the importance of international maritime contracts CIF and FOB is emerged from the transfer of the bulk of Iraq's foreign trade through sea ports by ships which is reflected in the increase of theAbstractnumber of marine units arriving and departing the various Iraqi ports and this leads to an increase in the volumes of cargo and unloading operations and other services provided by ports as well as increasing the activities of the maritime transport fleet, insurance companies and national banking institutions. Therefore, a greater role should be given to the maritime transport sector, since revenues in this sector are no less important than oil revenues. This is clear from the recent development in the maritime transport sector through the development of shipping fleets , international insurance companies and the port activities, which led to the use of the CIF contract basis in shipping and transporting of exported goods and the use of the FOB basis on the side of imported goods.In the light of the current and actual design capacities for the Iraqi maritime transport fleet and commercial ports that do not correspond to the expected increase in Iraq's foreign trade according to maritime contracts, so the establishment of Faw port is so important to reduce the pressure and absorb the expected increase of Iraq's foreign trade in the future , as well as increasing the competitiveness of Iraq's ports with Ports of neighboring countries and its important role in the international transit trade and then the role of public and private shipping companies comes in the operation and development of the performance and work of the maritime transport fleet and existing commercial ports at the present time according to International maritime contracts.The impact of international maritime sales contracts in the maritime transport sector in Iraq is illustrated by the large share of goods exported and imported by sea ports and by 89.3% of Iraq's foreign trade . This affects the proceeds of services trade in this important sector . Therefore it is important to pursue with serious steps to give a great role to the maritime transport sector both fixed and moving because the revenue achieved in this area is no less important than the revenues from the export of crude oil .

استخدام اسلوب المحاكاة لتحسين اداء عمليات الخدمات الصحية : دراسة حالة في مستشفى الطفل التخصص في محافظة البصرة == Using the simulation method to improve the performance of health services operations : A case study at the Specialized Child Hospital in Basrah Governorate

Author name: اريج كريم رحمان الغراوي
Supervisor name: شذى احمد علوان التميمي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Basrah
First pages:
Abstract: Title of the study : - Use simulation to improve the performance of health service operations : a case study at the specialist Child Hospital in Basra.Field of study / country : - Consultant clinic for cancer tumors / Specialist Child Hospital / Basra / IraqMethodology : - Case studyThe problem of the study : - The inefficiency of the current system of operations because it causes high rates of waste in terms of length of waiting times for patients in more than one station as well as "the inability of the system to provide service to all patients during a day "Objective of the study : - Designing a system to improve the performance of health services operations using simulation that can be used to reduce waste rates.Method of study : - The researcher was able to collect data during the field ,interviews and observation for the purposes of building a simulation model representing the actual reality and then running the model and presenting a set of scenariosConclusions : - Low numbers of workers in the initial examination and the lack of an ordinary schedule for doctors' time as well as the integration of the equipment used in the consultation with the hospitalDeterminants of the study : - Lack of time to predict and recommend proposals for consoling activities "The recommendations are only for tumor counseling and can't be circulated to other consulting clinics.

استخدام انموذجي الة المتجه الداعم SVM والانحدار اللجوجستي LRM في تصنيف البيانات مع تطبيق عملي على مرضى داء السكري في مستشفى الموانئ العام في العراق == Comparison Between The Support vector machine (SVM) and Logistic Regression Model For Classification With application to diabetic patients at Basrah port hospital

Author name: احمد عبد الصمد حبيب ثامر الجبوري
Supervisor name: فوزيت غالب عمر السعدون
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: In this thesis, the process of classification or categorizing statistical data was studied by using the dual - response support vector machine and the logistic regression model based on the correct classification of observations for both methods, The simulation was used in the two methods with different samples and different variations and different arithmetic mean, then the comparison between the two methods, Then applied the two methods in the practical side and with real data for diabetes patients obtained from the Endocrine Center at the General Ports Hospital in Basra , Also the comparison was made between the two methods used in the study. Finally the study found that the supporting vector machine was the best in the classification whether using the real data in the practical side or by using the simulation on the experimental side with different samples of especially when data overlap.

تحليل العلاقة بين هيكل التمويل والاداء المالي والعوامل المؤثرة فيها : دراسة تطبيقية على عينة من الشركات المسجلة في سوق العراق للاوراق المالية للمدة 2004 - 2011 == Analysis The Relationship Between Financial Structure & Financial Performance and the Factors which Impact Them An Applied Study By A Sample On Some Registered Companies In Iraqi Financial Market For The Period (2004 - 2011)

Author name: عادلة حاتم ناصح
Supervisor name: عبد الخالق ياسين زاير جاسم البدران
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: study aims to reveal the relationship between the financial structure of Iraq's companies which listed in Iraq financial market and the financial performance represented by profitability. This will be measured by the return on assets and by the market value of companies represented by share's closing price multiplied by the number of shares. Also this study search for the impact of intermediate factor namely the risk, size of the company and the age of the company on this relation . In order to achieve the objectives of study, the researcher depended on published financial data of (43) companies for the period (2004 - 2011).Statistical methods were used to analyze the data, especially the simple regression and multiple regression, in addition other methods (mean and standard deviations) .After analyzing the data and testing the hypotheses, the main findings are the following : - 1 - There is no relationship between the independed variable represent by debt and dependent variables represented by the return on assets .2 - There is no relationship between the independent variable represented by debt and dependent variable of the market value of the company .3 - There is no impact of mediation factors on relationship between financial structure and the profitability .4 - There is impact of mediation factors on relationship between financial structure and the market value.

الثقافة التنظيمية متغيرا تفاعليا بين توفر المتطلبات الاساسية لبناء نظام الكتروني والحد من سوء السلوك التنظيمي في الجامعات العراقية : دراسة تحليليه في جامعات) بغداد ، والبصرة ، والكوفة == ORGANIZATIONAL CULTURE A MODERATOR VARIABLE BETWEEN THE AVAILABILITY OF BASIC REQUIREMENTS TO BUILDING ELECTRONIC SYSTEM AND PREVENT ORGANIZATIONAL MISBEHAVIOR IN IRAQI UNIVERSITIES An analytical study in the Universities of Baghdad, Basra and Kufa

Author name: مروة ابراهيم زيد التميمي
Supervisor name: محمد حسين منهل العيساوي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Basrah
First pages:
Abstract: This study was conducted to check out whether there is negative behavior like sexual harassment which exercised by some Lecturers toward female students at universities Specifically inhabitants in the internal accommodation and to check out the possibility of providing mechanisms that contribute to reducing this behavior by building an electronic system which specially designed to helps deter this deviant behavior. The study Set off from problem were elaboration through design checklist and distributed to female students inhabitants in the internal accommodation in universities community of study in order to identify the extent of exposure them or their colleagues to negative behavior like sexual harassment behavior by some Lecturers. Also highlight the importance of study which stemming from the importance of study community i.e. universities and the importance of the role played it and the negative effect of sexual harassment behavior on the educational process, as well as the importance of the study emerged from subject as an sensitive topics and unspoken which it represents the first study in Iraq in the field of administration, according to researcher exploration .The study considers the organizational culture as a moderating variable in the relationship between the main variables of the study (the electronic system - building requirements, and the mechanisms to prevent organizational misbehavior like sexual harassment behavior) ,by assuming the diversity of organizational culture from one university to another and the impact exercise on possibility of the applying the electronic system. One part of the pilot study was to diagnose the extent of exposure some students inhabitants in the internal accommodation in the study community (Universities) to sexual harassment behavior by some lecturers and the other part to examine the views of some officials in the Ministry of Higher Education and Scientific Research (HE the Minister's advisers and some responsible managers at the ministry office and the chancellor and vice chancellors of universities in Baghdad, Basra and Kufa, about the possibility of applying electronic system that a specially designed to prevent from sexual harassment behavior.The outcome of the pilot study has helped to shape the study problem and determine its features clearly. The study also addressed measuring the electronic system effect in reducing sexual harassment behavior and whether there is an moderating effect by organizational culture on the relationship between the proposed system and mechanisms to prevent sexual harassment behavior , the questionnaire was adopted in data collection and identified the sample by (40) Deans in three universities of study community .The most important conclusions of study is relatively availability of misbehavior like sexual harassment by some lecturers toward female students in universities of study community, and the existence of the possibility to implement the electronic system thatdesigned to prevent such negative behavior, the moderating effect by organizational culture on the relationship between the electronic system designed to prevent from organizational misbehavior like sexual harassment and mechanisms to reduce this behavior

دور صناديق الاستثمار في تنشيط بورصة البحرين للاوراق المالية مع الاشارة الى امكان تطبيقها في المصارف التجارية العراقية == The Role of Mutual Funds in Activating Bahrain Bourse With Reference to The Possibility of Application in Iraqi Commercial Banks

Author name: مشتاق طالب عبد الحميد الكبان
Supervisor name: مصطفى مهدي حسين
General topic: Administration and Economics
Specific topic: Banking Sciences
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: This study included the role mutual funds in Bahrain Bourse with reference to the possibility of applying them in Iraqi commercial banks, The problem of the study was the identification of the role played by this tool in Bahrain Bourse and the possibility of application in the Iraqi banks, The study aimed at clarifying the role played by the mutual funds in the Bahrain Bourse by indicating the relationship between them using the index of the volume of invested capital To reflect the activity of mutual funds and indicators to measure the performance of the stock market to express the activity of the Bahrain Bourse, and to know the possibility of application in Iraqi banks, A questionnaire was conducted for a sample of the managers and employees of a number of Iraqi banks listed in the Iraqi Stock Exchange, The study assumed a number of hypotheses based on the relationship between mutual funds and the stock market, The study concluded the importance of the role played by mutual funds in the Bahrain Bourse by analyzing the statistical relations between them, The study also concluded that mutual funds can be applied in Iraqi banks for the purpose of activating the performance of the Iraqi market for securities.

استخدام منهجيات الصيانة الرشيقة في تحسين الاداء العملياتي من خلال الدور الوسيط لتقليل الهدر : دراسة ميدانية في شركة الفيحاء للبناء الجاهز المحدودة == Use of Lean maintenance methodologies in improving operational performance Through the mediator role to waste reduction ( A field study in AL - Fayhaa company of ready construction Ltd.)

Author name: سوزان صباح عبد الامير الجعفر
Supervisor name: راضي عبد الله علي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Basrah
First pages:
Abstract: Purpose : To detection the relationship between lean maintenance methodologies, and reduce waste in maintenance and production processes as a mediator variable, and improve operational performance.Design / Methodology / Approach : Questionnaire was developed to ensure existence of the relationship between the variables of the study, and depending on the random sample, were distributed to 73 questionnaire on administrators and Technicians in Alfayhaa company of ready construction, and analyzed by a program (AMOS v.21 and SPSS v.21 ), In addition to the use of a set of quantitative measures as (The Overall Equipment Effectiveness, Waste Ratios, Cost, Quality, and Productivity), for data processing quantified by employing them in a computer program designed based on Microsoft Excel. 2010, and analysis of results.Findings : Showed a knowledge gap is concerned with determining the nature of the relationship between the lean maintenance methodologies, and reduce waste in maintenance and production processes, and improve operational performance, results showed that the company in the year (2012) had a maintenance system is not at the required level, compared with the year (2013), which introduced some improvements to the maintenance system, thus reducing waste in maintenance and production processes by certain percentages, and reflections on improving operational performance, as well as been confirmed the existence of a statistical relationship between the three variables, so the company needs to develop maintenance activities and the implementation of the three methodologies, to achieve the maximum benefit maintenance of resources, and the continued improvement of the level of operational performance. Limitations of Study : The difficulty of identifying the company field of study, there were some complications in providing quantitative data from the reality of Records as the company considers this data can affect its competitive position in the market.Practical Implications : You can benefit from the findings of the study, that the interest in improving maintenance practices at the company has reduced waste ratios, which is reflected in improved operational performance of the company, so the increased interest in this area will increase the company's chances of achieving its goals and objectives.Originality / Value : The study was to bridge the gap in the lack of an Arab or foreign study looked at the relationship between the variables of the study in one hypothetical model, and how important this relationship is to improve the operational performance of the company.Key Words : Lean Manufacturing, Lean Maintenance, Autonomous Maintenance, and Basic Maintenance Procedures 5S, The Overall Equipment Effectiveness (OEE), Waste, Operational Performance, Cost, Quality, and Productivity.

تاثير امن المعلومات في كفاءة سلسلة التجهيز من خلال الدور الوسيط لامن سلسلة التجهيز : دراسة تطبيقية في شركة الحفر العراقية == The Impact of Information Security in Supply Chain Efficiency By a Mediator Role Of Supply Chain Security Applied Study in the Iraqi Drilling Company

Author name: ايمان فاضل اسماعيل
Supervisor name: راضي عبد الله علي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Basrah
First pages:
Abstract: The Environmental changes and economic conditions led to competition not only among companies but also within the supply chains as a result the companies are trying to get the mechanism and the methods needed to increase the efficiency of their own supply hains as such their study investigate the impact of information security in efficiency of supply chain through the mediatory role of supply chain security in Iraqi drilling company The formulate the framework of this study the researcher deals with three main variables and ten sub - variables the main variables are information security ,supply chain security ,supply chain sufficiency. The ten variables are : ( confidentiality, integrity, availability, and cargo management, facilities management, and information management, and human resources management ,competitive advantage ,labour efficiency ,supply chain visibility ) then the problem of the study has been investigated by use of interviews of a pilot study. The study depended on an exploratory design and data collection from a sample of 235 worker in the Iraqi drilling company who were randomly selscted .The member of the workers selected was determined according to the scientific statistic techniques. A questionnaire was used and distributed to the sample of study .the collected data was analyzed by the statistical means of the exploratory factor analysis ,conformational factor analysis , path analysis and Pearson correlation coefficient,), in addition to the application of ISO 17799/2005 Checklist in the company the extracted the results, showed that the percentage of applying the standard specifications of information security by the company was 69.9% because of some weaknesses that the company should get rid of .the company should also reinforce its points of strength the study arrived at some conclusions ,the most important of which were the hypothesis of the study is supported through proving the mediatory role of supply chain security as a result of the findings of this study that is no signification direct relation between information security and supply chain efficiency and that this relation is indirect through the mediatory role of the supply chain security .besides the study presentsome recommendations to the company to demonstrate itself practical benefit

التاثير المشترك لعدالة القائد وجودة العلاقة في تعزيز سلوك المواطنة التنظيمية الثقة في القائد والتمكين النفسي كمتغيرين وسيطين : دراسة استطلاعية في عدد من مستشفيات البصرة الحكومية == The Impact of Both the Justice of the Leader andRelationship Quality on Organizational Citizenship Behavior The of Trust in the Leader and Psychological Empowerment as a Mediating Variables A Explanatory Study in the Number of Public Hospitals in Basrah

Author name: الحمزة مالك راضي
Supervisor name: هادي عبد الوهاب عبد الامام
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Basrah
First pages:
Abstract: Because of the strong competition organizations are nowadays thinking of introducing new appropriate mechanism to respond to the environmental changes by creating the organizational citizenship behavior. This kind of behavior requires justice and relationship quality in the relation of the leader of the organization that makes the employees trust and psychological empowerment him . This study attempts to investigate the impact of the two independent variables of justice of the leader and his relationship quality on the dependent variable of the organizational citizenship behavior through the two mediatory variables of trust in the leader and psychological empowerment . The sample of the study consists of employees of Basrah governmental hospitals (General Basrah Hospital, Al - Sadr Educational Hospital, Al - Fayha Hospital, Al - shafa General Hospital and the Port Hospital).To form the conceptual framework for the study, five variables are processed : justice of the leader , the relationship quality , trust in the leader , the psychological empowerment and the organizational citizenship behavior .The problem of the study is derived from the results of interviews and pilot study . The study depends on the exploratory design and the data collected from 360 employees selected randomly from the hospitals under study .By utilizing the statistical tools of the exploratory factor analysis , conformational factor analysis , path analysis and pearson correlation coefficient, the study arrives at same conclusions; the most important of which are : the social context in the hospitals that are characterized by justice and very quality personal relationship is important to provide the psychological competence that helps in engaging the employees in the health sector in practicing the organizational citizenship behavior . The results highly supports the hypotheses of the study by verifying the mediatory role of trusting the leader and psychological empowerment to maintain the organizational citizenship behavior because the results show that practicing organizational citizenship behavior increases with the increase of positive expectations of employees of the health sector about others behavior regardless of the expected risks .The employees feeling of their proficiency also increase by knowing the circumstances that reinforce feelings of weakness and also getting rid of these feelings due to the direct and indirect effect of trust in the leader and the psychological empowerment on the organizational citizenship behavior .

دور الشفافية الاستراتيجية في الحد من الفشل التنظيمي في ظل الدور التفاعلي للبراعة التنظيمية : دراسة تحليلية لاراء عينة من المسؤولين في بعض شركات وزارة الصناعة والمعادن العراقية == The Role Of Strategic Transparency In Reducing The Organizational Failure : Organizational Ambidexterity As A moderator An analytical Study to a number of officials views in Iraqi ministry of industry and minerals companies

Author name: وليد عباس جبر الدعمي
Supervisor name: محمد حسين منهل العيساوي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Basrah
First pages:
Abstract: During the last centuries, The Strategic transparency obtained considerable attention throughout numerous books presented about that topic , regarded as an essential determinant of organizations sustainability and competitivity , and for its tremendous contribution in improving the competitive opportunities of achieving success. Determining the causal relationships between the strategic transparency and Organizational failure within moderating role of organizational ambidexterity that what this study aimed to. The conceptual and hypothesis study model are developed through extensive and in - depth review of the literature related to the three variables of the study (strategic transparency as an independent variable , organizational ambidexterity as a moderating variable and Organizational failure as dependent variable) .The study problem in both its conceptual and field sides have been formulated in light of the analysis and diagnosis of many contemporary cognitive contributions , as well as the results of the survey and unstructured interviews conducted by a researcher at the targeted industrial organizations.The problem of the study is remarkably embodied upon the main question which is ( what is the possibility range of interpretation of the variation in organizational failure indicators of the organizations in terms of the level of strategic transparency?, and how can organizational ambidexterity as a(moderator) contribute to improving the strategic transparency role in enhancing the capabilities of the organizations to avoid threats of failure rising from its competitive environment?).The researcher has adopted the descriptive analytical approach in the study through employing the implications of both deductive and inductive analysis in the areas of the theoretical framing and practical tests of the model and the hypotheses of the study.The researcher also has adopted the survey methodology or exploratory methodology in procedural measurement of the variables of the study. The study has collected data from (four )Iraqi state companies working in the national industrial environment which are (State company for Iron and steel, State company for Paper industries , and State company for tires industry, State company for ready - made clothes) as an organizations that are facing competitive challenges cause loss its ability to responding to the growing rapid developments in the industry environment. The survey was conducted upon (198) individuals from the four surveyed companies) , the individuals were executive officials in regard with implementing strategic decisions of the mentioned companies .The researcher has employed a lot of methods to collect the necessary information and data for testing the study model and hypotheses, including : a questionnaire designed according to five - point LIKERT scale which the researcher relied upon conducting measurement tests, this method used in world - wide studies ,and has been adapted for the purposes of the present study. The reliability and validity measurements have been tested via exploratory and confirmatory factor analysis.Research data was subjected to statistical analysis by employing a package of (SPSS). Results of statistical analysis proved the validity of many of the hypotheses that have been developed in accordance with study model. In general, the results of statistical tests proved a study model and hypotheses with statistically acceptable rates

تاثير تكنلوجيا المعلومات على اتخاذ القرارات من خلال دور المتغيرين الوسيطين الهيكل التنظيمي والاتصالات التنظيمية : دراسة تطبيقية في عدد من الوزارات العراقية == the Impact information technology on decision - making By role Both of The mediator variables are organizational structure and organizational communications

Author name: وسام بدر كاظم
Supervisor name: هادي عبد الوهاب عبد الامام
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Basrah
First pages:
Abstract: The study focused on knowing " the Impact information technology on decision - making By role Both of The mediator variables are organizational structure and organizational communications " Has tried to show part of a comprehensive theoretical review in which the views of researchers, specialists and those interested ideas, for the purpose of adopting the ideas most sedate to be a scientific reference for this study provides a clear concept able to communicate ideas related variables four study, especially as the independent variable (IT) of a number of dimensions (components material, software, data, network, human resources), and changing the mediator (organizational structure) dimensions (official, central, complex), and finally, the two variables followers, the first (decision - making) dimensions (of tasks and responsibilities, logical, social, political), The second variable is represented by (Organizational Communication) four dimensions (the official books, e - mail, meetings, internal network. The study was conducted in a number of ministries and of the Ministry of Higher Education and Scientific Research, the Ministry of Planning, the Ministry of Finance, Ministry of Education, and finally, the Ministry of Housing and Construction. The study questionnaire as an essential tool for data collection in the practical side, having been Poll 160 employees in the previous ministries mentioned, and after excluding the damaged ones, the number of valid questionnaires for analysis of 131 questionnaire, as well as personal interviews, has been the normal distribution of the test data, and the analysis and description and diagnosis The study variables and test correlations and identify the direct and indirect effects among variables of the study.The study set of conclusions, including : • to the organizational structures of the ministries under the search response to information technology within their organizational structures, as well as shown by the indicators of the impact of information technology on the dimensions of the organizational structure, which in turn indirectly affect other axes.• The results showed a relationship between information technology and decision - making dimensions, where with the use of information technology enables managers to give a more accurate decisions and speed.• The results showed the existence of the relationship between information technology dimensions and contact the organization, where information technology to increase the volume of information transmitted and the possibility of disseminated to the widest ranges and time is very short, and included the delivery of instructions and procedures among the ministry's headquarters and departments affiliated scattered geographically to all provinces

تاثير اليقظة الاستراتيجية في تحقيق الميزة التنافسية المستدامة بالاعتماد على نتائج التحليل البيئي باعتماد مصفوفة SWOT متغيرا تفاعليا : دراسة تحليلية لاراء ادارات المدارس الاهلية في محافظة البصرة == Strategic Vigilance on Sustainable Competitive Advantage The Impact of The Adoption Moderating Of Matrix SWOT Analysis Results An analytical study of the views of Managers of private schools In Basra governorate

Author name: هلين نعمة حطاب المالكي
Supervisor name: محمد حسين منهل العيساوي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Basrah
First pages:
Abstract: The purpose of this study is to test the effect of strategic vigilance variables, dimensions, Which are : economic vigilance, social vigilance, environmental vigilance) in order to achieving sustainable competitive advantage Sub - dimensions (the efficiency of the organization, market share, and good reputation) then test the Moderating role of the findings of the environmental analysis through adoption of SWOT matrix dimensions (strengths, weaknesses, opportunities and threats) Researcher adopted in this study, the descriptive approach .The questionnaire is adopted as an essential tool for data collection in the practical side the sample consisted of managers in the private schools in the province of Basra is amounted to 343 Manager and administrative.The study used the the approach of testing Moderating relations of the model premise, hypothesis the path analysis to test the direct and indirect impact between the variables of the study, as well as use the correlation coefficient (Pearson) to determine the relationship between strategic vigilance components, analysis of SWOT, sustainable competitive advantage. The results showed a positive relationship between strategic vigilance sustainable competitive advantage ,There is also the role of direct effect of strategic vigilance with the SWOT analysis on sustainable competitive advantage. The results including important implications for future research and studies.

تاثير الولاء التنظيمي في الاستعداد للتغيير - الثقة والعدالة التنظيمية متغيرين وسيطين : دراسة استطلاعية في عدد من الجامعات والمعاهد العراقية == The effect of Organizational Commitment in readiness for change : Organizational trust and justice as a mediators An exploratory study in some of Iraqi universities and institutes

Author name: ميادة كاظم نتوش
Supervisor name: هادي عبد الوهاب عبد الامام
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Basrah
First pages:

نماذج الاستبدال للانظمة القابلة للتصليح وغير القابلة للتصليح باستخدام نظرية التجديد == Replacement models For Repairable and non - Repairable Systems By Using Renewal Theory

Author name: مروة احسان عبد الله ابو كرده
Supervisor name: محمد عبود طاهر
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: Of the issues that concerned knowledge of statistics is the reliability of the machines and equipment due to the high costs incurred by business organizations, so it requires the use of scientific methods in order to determine an optimal plan to replace the lowest possible cost Faculty and less downtime during the life of the machine or device.In this research, the use of one of the statistics tools in stochastic process (replacement), to find the best model the replacement of the device or Equipment idle by the comparison between the proposed models , a preventive replacement model , the planned replacement model and failure replacement model under two criteria : the minimum total cost and minimum downtime, and the researcher have programs to calculate the total cost rate language Matlab R2012a.In this research, the application of water desalination device in solidarity for grinding grain plant because the time between the last time repairs failure represents a random variable and has knowledge of those times, (times) from the mill, and using statistical program easy fit 5.5 professional was to determine the type of distribution followed by the time failures and repairs . through the choice of distribution, which has the lowest value of the corresponding test Goodness of fit.The chapter dealing with the practical side "for the application of Rayleigh distribution for the time of failure and distribution Frechet time to repair the three models mentioned above" the real data for the Failures desalination device.The research found that the best model is the preventive replacement model where age was the best replacement is 6 months so that gives a minimum total cost.

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 .

التوجه السوقي متغيرا وسيطا في العلاقة بين التسويق الشامل والميزة التنافسية : دراسة تحليلية لعينة من المديرين في المصارف التجارية الخاصة في العراق == Market Orientation as Mediator Variable in the Relationship Between Holistic Marketing and Competitive Advantage (An analytical study of a mangers' sample of commercial banks in Iraq

Author name: محمد راشد حميد الفتلاوي
Supervisor name: عبد الرضا فرج بدراوي الخماس
General topic: Administration and Economics
Specific topic: Banking Sciences
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: تسعى هذه الدراسة الى تحديد دور التسويق الشامل بابعاده المتمثلة بــ (التسويق المتكامل, التسويق الداخلي, التسويق بالعلاقة, تسويق الاداء) بوصفه متغيرا مستقلا, في تحقيق الميزة التنافسية بابعادها(الكلفة, الجودة, المرونة, التسليم, التكنولوجيا) بوصفها متغيرا معتمدا بوجود التوجه السوقي بابعاده المتمثلة بـــــ(التوجه نحو الزبون, التوجه نحو المنافس, التنسيق بين الوظائف) بوصفه متغيرا وسيطا, لاعتماد استراتيجيات تسويقية مناسبة تاخذ بنظر الاعتبار شدة المنافسة الحالية والمتوقعة في القطاع المصرفي, خاصة في ظل انفتاح العراق على العالم وتشجيع الدولة على تاسيس مصارف خاصة او فتح فروع لمصارف عالمية, وفي الوقت نفسة لتلبية حاجات واذواق الزبائن بتقديم افضل الخدمات وبميزة يتفوق بها المصرف على منافسيه. ومن هنا فان مشكلة الدراسة تجسدت في تساؤل جوهري مفاده ((هل للتسويق الشامل بابعاده دور في تحقيق الميزة التنافسية بابعادهوابوجود التوجه السوقي كمتغير وسيط)) وبتحديد اكثر تحاول الاجابة عن التساؤلات الاتية التي تشكل بمجموعها مشكلة الدراسة : 1 - هل تعتمد ادارة المصارف استراتيجية التسويق الشامل ؟2 - هل هناك علاقة وتاثير ما بين اعتماد التسويق الشامل والميزة التنافسية من خلال المتغير الوسيط التوجه السوقي ؟ كما تسعى هذه الدراسة الى تحقيق جملة اهداف منها : 1 - معرفة مدى ادراك الادارة داخل المصارف عينة الدراسة للتسويق الشامل بابعاده .2 - تسليط الضوء على التسويق الشامل وامكان تبنيه في المصارف عينة الدراسة .3 - تفعيل دور التسويق الشامل من خلال التوجه السوقي لتحقيق الميزة التنافسية.وقد توصلت الدراسة الى نتائج عده دعت الى رفض الفرضيات الرئيسة والفرعية واختيار الفرضيات البديلة فرضيات الوجود، كما توصلت الى مجموعة من النتائج، اهمها : يسهم التسويق الشامل بابعاده في تعزيز قدرة المصارف على مواجهة التغيرات المتسارعة ومن ثم تدعيم مواقفها التنافسية من خلال تحقيق الميزة التنافسية والمحافظة عليها, وجود علاقات ارتباط وتاثير قوية لكل من ابعاد التسويق الشامل والميزة التنافسية والتوجه السوقي. | This study is intended to determine the role of the holistic marketing with its factors, (integrate marketing, internal marketing, marketing in relation and performance marketing) which is an independent variable in achieving the competitive advantage with its dimensions (cost, quality, flexibility, delivery and technology) which depends on the market orientation with its dimensions (customer orientation, competitive orientation and coordination of tasks). It is worth relying on appropriate marketing strategies that consider the intensity of the current and potential competition in banking sector. This is supported by the encouragement of the government of establishing private and international banks. The study also aims to satisfy the needs and tastes of customers by offering distinct competitive characteristic of the bank.Thus, the study matter has been embodied in a question as to does holistic marketing in its dimensions have a role in achieving the competitive advantage its dimensions with the existence of market orientation as a mean factor? The following questions make up the research matter : 1 - Does banks management rely on particular marketing strategies including the holistic marketing strategies?2 - Is there a relationship and effect between the dependence on inclusive marketing through the mean factor and the market orientation? Does this lead to an increase in the effect on the competitive advantage?In addition, this study aim at achieving objectives such as the following : 1 - Realizing the extent to which bank staff consider the study sample on holistic marketing with its dimensions. 2 - Shedding light on holistic marketing and how likely it is to adopt the study sample.3 - Activation of holistic marketing through marketing orientation to achieve competitive feature.In order to achieve the study objectives, default chart has been prepared to identify the relationship with the study variables. The study has been raised from the following propositions : 1 - There is no meaningful and statistical impacting relationship between holistic marketing and the competitive advantage of study sample of banks.2 - There is no meaningful influential , statistical relationship between the holistic marketing and the market orientation with its factors.3 - There is no meaningful influential , statistical relationship between the holistic marketing and the competitive advantage with its factors with the existence of the market orientation with its factors as mean variable. To examine the credibility of those propositions, data related to the study sample variables has been gathered according to a questionnaire, personal interviews. Field observation on banks. The study sample was conducted on a group of bank managers and bankers, and bosses. The study sample was given to (163) individuals in (16) bank in order to achieve measurement tool's data precision, finding analysis credibility. In addition the study reached findings that rejected the basic and secondary propositions and chose the alternative proposition for the existent propositions. It brought in some practical and theoretical inferences among which is the conclusion - that holistic marketing with its factors contribute to support the ability of banks to challenge the dramatic changes and thereafter stabilizing their competitive situation through achievement of the competitive advantage. There is also the existence of strong influential relationships of each of the inclusive marketing factors and the competitive advantage of the market orientation.

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.
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