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تحليل موضوعية مؤشرات التنمية البشرية في ظل العوائد النفطية في العراق للمدة 2003 - 2014 == Objective Analysis of Human Development Indicators In The Light of Oil Revenues In Iraq For The Period 2003 - 2014

Author name: عقيل مكي كاظم
Supervisor name: لورنس يحيى صالح
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان الاستثمار بالبشر عبر التنمية البشرية, لهو واحد من افضل واهم الاستثمارات نظرا لقابلية هذا المورد البشري على التجدد والتطور بمرور الزمن بالمقارنة مع نظيره المورد المادي الناضب بمرور الزمن, خصوصا اذا ما اتيحت لهذا للمورد البشري مستويات متقدمة على صعيد ا | That investing in human beings through human development, and one fun of the best and most important investments due to the ability of this human resource regeneration and development over time compared with his material supplier depleted over time, especially if they are given to the human resource advanced levels on the health front, education, level of living.. these three important elements which are indispensable for any people of the peoples of the world with him, they are the basics and requirements of the modern life of the States in search of better standard of living under the formed human development umbrella originally from these three elements, which was hoped for was promoted by the sense that guaranteed to be reflected actually not digitally on the ground reality in Iraq, which is in dire need of such development in the light of the challenges that have suffered and suffered since for quite some time, especially after 2003, after this year, Iraq has got the oil revenues growing annually on the grounds that revenues that finance the annual budgets overshadowed by oil revenues primarily, but despite this growing revenue, the actual impact on human development indicators have not Iike objective level when our analysis with a way that parallels the increase in financial returns, although digital increase is taking place at the level of indicators of the three aspects of human development, this increase the digital non - objective is far from reality, which suffers in most cases, many of the phenomena and the negative effects that disappeared behind this digital increase to the extent that is possible to be described when we have the a non - objectivity in comparison with the size of the growing annual revenue on the one hand and in comparison with Turkey states and the United Arab Emirates On the other hand

تقويم اداء اقسام الطوارئ طبقا للمعايير العالمية : بحث في عدد من مستشفيات العراق العامة == Evaluation of Emergency Departments Performance According To The International Standards : A Research In Number of Iraqi Public Hospitals

Author name: عقيل مسلم عاشور
Supervisor name: سعد علي حمود عباس العنزي
Specific topic: Nursing Administration
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: يهدف هذه البحث الى تقويم اداء اقسام الطوارئ طبقا للمعايير العالمية في عدد من مستشفيات العراق العامة, وقياس رضا المرضى عن الخدمات المقدمة بها, واما الهدف من هذا البحث فهو التعرف على مستويات اداء اقسام الطوارئ بالمستشفى, من خلال قياس الجوانب المهمة التي تش | This study aims to Evaluation of Emergency Departments Performance according to the International Standards : A research in number of Iraqi Public Hospitals, and measuring patient's satisfaction with the health care services delivered at those hospitals, where the evaluation performance is considered one of the important topics that take a great deal of officials' attention, especially decision makers in health organizations. The researcher has derived the research idea from the importance of work in emergency department in hospitals and to what it provides of medical services and quick and immediate nursing care that help in patients' life saving, and it is the mirror that reflects the real image for the hospital and the main window for the medical services that are provided in those hospitals through measuring the important aspects that the performance constitutes, and determine the direction of relationship between emergency department performance and patient's satisfaction with its delivered services, besides studying the effect between them and identifying its significance for the purposes of measuring and testing, and then contribution in constructing an evaluation system that can be utilized in developing emergency departments in Iraqi public hospitals. Based on reviewing the relevant literature, the researcher determined a set of hypotheses; of the most important ones of these hypotheses are the effect of evaluating emergency department performance in patients and clients' satisfaction, and in an attempt to test these hypotheses, the descriptive analytical method is used, where an international checklist is constructed to evaluate the performance of emergency departments in the studied Iraqi public hospitals that included (13) criteria that are divided into (360) questions, and a scale for patients' satisfaction with the health care services delivered at emergency departments in the Iraqi public hospitals and it includes (16) aspects that are divided into (60) questions. The study is conducted in the emergency departments in four public hospitals in Baghdad city that are : Imam Ali Public Hospital, Baghdad Teaching Hospital, Al - Karkh Public Hospital, and Al - Kadhimiyah Teaching Hospital. Besides the checklist and the study questionnaire, three other instruments are used in the study that are medical records, real observation, and personal interview. Several statistical measures are used for data management like arithmetic mean, standard deviation, percentage, ANOVA, Z - test, T - test for one sample, F - test for measuring the associations, and congruency tables. Based on measuring and determining the study variables, and testing association and the effect and differences among these variables, the researcher has found some important conclusions; of these are the shortage in specialist physicians, permanent physicians, rotator physicians, inadequacy of emergency specialist, and nursing staff, and that the numbers of currently available medical and nursing staffs are not appropriate to the numbers of patients and clients who visit emergency departments in the studied hospitals, besides the lack of the materials necessary in emergency departments as a whole, for their modernity and design, the furniture and their correspondence to international specifications, lack of the medical appliances and equipment where they are not qualified according to the international specification used in measurement, besides unavailability of hospital wards and beds in the studied emergency departments. The researcher suggests some recommendations like providing the adequate and appropriate numbers of health care professionals who work in emergency departments like specialists; especially emergency specialists, to be appropriate to patients and clients numbers who visit emergency departments, and the importance of developing these departments, and checking the design of high - risk areas, and if required, making the appropriate modifications, and giving attention in the process of providing the medical equipment, furniture according proper criteria, the antiseptic and disinfectant solutions, and emphasizing the cleanliness of emergency departments, and using cleaning materials properly, and managing the shortage in the beds of emergency departments.

دور الصناعات الصغيرة للنهوض بالاقتصاد العراقي == Role The Small Industrial To Rise The Iraqi Economics

Author name: عقيل عبد الحسين عودة الطائي
Supervisor name: اسعد جواد كاظم الانصاري
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:

حل مشكلة النقل في ظل قيود ميزانية الشركة مع تطبيق عملي == To Solve The Transportation Problem In Light of The Company'S Budget Restrictions With Practical Application

Author name: عفراء عباس حمادة
Supervisor name: سميرة خليل ابراهيم
Specific topic: Operations Research
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعتبر مشكلة النقل احد الاساليب الرياضية المهمة التي تساهم في عملية اتخاذ القرار المناسب في نقل السلع من مصدر انتاجها او تجهيزها الى مراكز طلبها المتعددة باقل التكاليف الممكنة, وضمن حدود العرض والطلب في كافة المنشات الصناعية, الاقتصادية والانتاجية. وفي ه | The problem of transportation is one of the important sports methods that contribute to the decision - making process in the transfer of goods from the source of production or processing to the centers of multiple demand at the lowest possible costs, and within the supply and demand in all industrial, economic and productivity. In this thesis, a model was presented for the problem of unbalanced transportation within budget constraints and demand for specific periods with a lower limit and an upper limit. This model was solved using the Interval point method to find the optimal solution to the problem of transportation with budgetary constraints. Which contributed to the selection of suitable solution for administrative and economic decision makers according to their potential and financial availability, as well as the use of the zero - point method to solve the linear model of the problem of transportation proved to be efficient and easy to apply. The simplex programming method was used to solve the transportation problem For. This method has proven to transportation larger volumes and lower transportation costs for Lower and Upper demand but exceeded the budget allocated by the company to transportation the product. The total transportation cost of the black oil (fuel oil) in the way of the Interval point method to the lower limit (187700000) and the cost of the upper limit (247600000) and did not exceed the budget allocated for transportation from the company (225500000), but reduced the cost of transportation to (22557808) (9,705.47) tons. The general linear programming method (Simplex) was the lower limit cost (180280000) and the cost of the upper limit (240000000) and the total cost of transportation was (233097.76) exceeded the budget allocated for transport by the company by (7597.76) and quantities transferred (10004.09) tons.

تحديد المزيج الانتاجي الامثل في شركة واسط العامة للصناعات النسيجية باستخدام اسلوب البرمجة الخطية == Determination of The Optimal Product - MIX In General Wasit Company For Textile Industries By Using The Method of Linear Programming

Author name: عرفان جليل كريم الشمري
Supervisor name: صلاح مهدي عباس البيرماني
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: The importance of planning increased in general and production planning in particular and its role maximized over years, being the basic pillar that are depended in planning the branch activities concerned, and a method for organizing economic in different countries and it has its basic rules and methods the matter that motivates us to study it in details.The men who are responsible for production planning face the problem of choice between the number of available possibilities and all these problems are solved according to the personal approbation and practical experience, but when the choice problems become complex, it becomes difficult to depend on experience and experiment only to reach to the right choice ( the ideal ) and then the new mathematical methods mush be used to solve these problems.Accordingly, the idea of focus on linear programming is originated which became one of the methods that are most used in the field of different establishments production planning by showing the effectiveness and efficiency of this method in expressing the production plans with quantitative method, and if me look deeply and in auditing way to the different production processes if me find that it is possible in many situation, to get certain product in many technical methods by using varied production methods, that in the industrial applications, there are a large number of industries that allowing to substitute certain types of items with others.the deep analysis of production methods shows that the production methods that use the same methods cannot be of one or similar characteristic or descriptions but They one Different from each other in one characteristic or other, and thus, the research find that in spite the first and quick view of production process may lean an impression that for each product a defined method for its production or it requires the using of certain resources, but the fact that there are a large number of solutions that are possible for each production question beginning from choosing the items that are necessary for production and ending with the method of products transforming and distributing, and practically, the persons who are responsible for production planning in the establishment face different production problems that require the ideal and suitable solution within the group of possible solution that the best possible solution when the production resources are limited is the solution that secures the larger possible result from exploiting these resources.The process of finding the ideal solution is very complex, as the quantity of possible solutions is very cage, the matter which makes the process of choosing the ideal solution among them by comparisons need along time and a big effort and then the work becomes impossible practically and here the vole of mathematical programming came which provide the men who are responsible on production planning in the establishment with mathematical method, especially the method of linear programming which allows the finding of ideal solution for production and economic questions without the resourcing to the studying of all possible solutions and their comparison.

الاستراتيجية المثلى لادارة المخزون الضبابي : بحث تطبيقي في شركة بغداد للمشروبات الغازية == The Optimal Strategy For Managing Fuzzy Inventory An Applied Research At The Baghdad Soft Drinks Company

Author name: عبد الله باسم جاسم
Supervisor name: وقاص سعد خلف المفرجي
Specific topic: Industrial Management
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تواجه الشركات الانتاجية في بيئة الصناعة العراقية العديد من المشاكل المتعلقة بادارة الخزين والسيطرة عليه وعلى وجه الخصوص فيما يتعلق بتحديد كميات الخزين الواجب الاحتفاظ بها, وذلك بسبب اعتماد هذه الشركات على الخبرة الشخصية وبعض الاساليب الرياضية البسيطة التي | The production companies in the Iraqi industry environment facing many of the problems related to the management of inventories and control In particular in determining the quantities inventories that should be hold it, because these companies adoption on personal experience and some simple mathematical methods which lead to the identification of inappropriate quantities of inventories.This research aims to identify the economic quantity of production and purchase for the Pepsi can 330 ml and essential components in Baghdad soft drinks Company in an environment dominated by cases of non ensure and High fluctuating as a result of fluctuating demand volumes and costs associated with inventories, and has been using the fuzzy time series method to dispose of uncertainty and fluctuation accompanying demand for finished product , and using the fuzzy inference system (If - Then Rules) to remove ambiguities and cases of uncertainty associated with the holding inventory cost for the finished product and essential components.After removing the fuzzy of demand and holding inventory cost Parameters, been used the production model without Shortage to determine the economic production quantity for the Pepsi can 330 ml, and the purchase model without Shortage to determine the economic order quantity for the product components, and has been use the statistical programs (Matlab, Win Qsb.v2) for necessary mathematical and statistical analyzes,The final results confirmed the applicability of fuzzy sets theory to reduce the effects of environmental variability facing the company studied in areas of demand and holding inventory costs, In addition The importance of applying the production model without Shortage and the purchase model without Shortage and effectiveness in identifying economic quantities for production and purchase, and reduced investment in inventories, that leading to lower total costs for inventories to a minimum and so as to provide solutions to the problem of proposed research.

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

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

امكانية تطبيق نظام المراجعة الادارية : دراسة ميدانية في الشركات العامة للصناعات الكيمياوية في محافظة البصرة == Ability To Applicate The Managerial Review System A Field Study In The General Companies of Chemical Industries In Governorate of Basrah

Author name: عبد الرحمن عبد الله عبد الرحمن
Supervisor name: مسلم علاوي شبلي السعد
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: This study aims to shed light on the extent of ability to applicate the managerial review system, and it has performed on manager in the general companies of chemical industries in the governorate of basrah. The study built on several theories, the most important one : using the organized managerial review system in the companies' which are studied to improve there performance. The conclusion from this study is : limited knowlgement of the companies administration (which are studied) to obvious official system of the total managerial `review

التعلم المنظمي واثره في نجاح المنظمات : دراسة ميدانية في شركات وزارة الاعمار والاسكان في العراق

Author name: عبد الستار ابراهيم دهام
Supervisor name: صلاح الدين عواد كريم الكبيسي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: شهد العالم تقدما كبيرا وقفزات نوعية في مجالات الاعمال ولا سيما في مجال اعمال البنى التحتية كالمباني والاسكان والطرق والجسور في ظل تحولات جذرية ومتسارعة لاساليب العمل والادارة في الشركات المختصة بتلك المجالات من خلال تبني وتفعيل التعلم المنظمي بوصفه عملية

تقويم اثار برامج التصحيح الاقتصادي في المملكة المغربية

Author name: عبد الجبار هاني عبد الجبار السامرائي
Supervisor name: علي عبد محمد سعيد الراوي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:

الامن والتنمية : دراسة حالة العراق للمدة 1970 - 2007 == Security And Development Studing Iraq Case For The Period 1970 - 2007

Author name: عباس علي محمد
Supervisor name: نبيل جعفر عبد الرضا المرسومي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: The relationship between security and development is at a large degree of overlap and imbrications ,where the security plays a positive role in achieving development by creating the appropriate atmosphere to achieve its objectives. Also ,the security destructs its pillars and blocks its steps if it is not available in a required extent and format. In other hand , development plays a role in achieving security through the provision of the potential financial and material needs. In the case of the absence of this support ,thedegradation and loss are the natural results of the security.So, the security and development represent the parties of the stability and prosperity equation.This reflects the situation in Iraq where the security and development walk in opposite directions ,especially at the beginning of the eighties of the last century ,despite the change that happens in 2003 ,which led to the interaction between the two.But ,the development after the planning to go in the right direction that has emerged through the improvement of economic and social indicators during the seventies ,results in slide and fall because of thinking in security through the provision of military capabilities. Atthe same time ,the security is weekend and missed as a result of the expansion of the armed and unarmed threats.All these give the great importance to this subject and the conducting of this study.

دور استراتيجية المزيج التسويقي في تحقيق الميزة التنافسية : دراسة ميدانية في عينة من المصارف الحكومية والاهلية في محافظة البصرة == The Role of Marketing Mix Strategy To Achieve Competitive Advantage A Field Study In A Specimen From Governmental And Private Banks In Basrah

Author name: عباس عبد الحميد عبد العباس علي العتيبي
Supervisor name: عبد الرضا فرج بدراوي الخماس
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:

تقييم متطلبات تطبيق ادارة الجودة الشاملة للبيئة : دراسة مقارنة == Evaluate The Application of Environmental Total Quality Management

Author name: عائشة حمودي هاشم ابراهيم العبيد
Supervisor name: سعد علي حمود عباس العنزي
Specific topic: Industrial Management
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تهدف الدراسة الى بيان مفهوم ادارة الجودة الشاملة للبيئة، وامكانية تطبيقه في الشركتين العامتين لصناعة البطاريات والكهربائية، ودراسة ممكنات الوصول اليها ومقوماتها الاساسية، فضلا عن تحديد النشاطات والاجراءات اللازمة لها، كما سعت الدراسة الى تشخيص الملوث | The Study Aims To Clarify The Concept of "Environmental Total Quality Management", The Possibility of Its Implementing In The Following Firms : • The General Establishment for Batteries Industry.• The General Establishment for Electrical Industry.Studying the ways that’s leads to the possibilities of reaching those aims and the basic foundation of this concept as well as specifying that necessary procedures and activities for achieving that. The study also tried to diagnose the researched companies environmental pollution for each of the specific types in order to control them environmentally. The importance of the study came from the stream that flown the way of how it present a theoretical framework related to the series of specification ISO 14001 and the efforts of the study to get a deep understanding about the statement recognition, providing the lasses to stand upon in develviring the environmental system. The study shows how the top management get a perception that guided them accept the necessity of the environmental performance improvement and for protecting environment in a systematic way that reflect the range of the picture clarity about the process of controlling environmental performance and the efforts for setting up an environmental strategy for both companies like the business organizations, as well as, the continuous improvement to them. The study discussed the environmental legislation framework or frames in the theoretical scope about environmental management systems and international series specifications to help the firm in implementing environmental total quality management and its improvements. The research problem came from an assumption which has an implication related to the matter that the two researched companies are suffering from the lack of recognition about environmental total quality management, and by applying the international specifications on them as a competitive weapon and one of the competitive advantage factors that may leads it not implemented and developed in the right way, to a negative effects on the environment and to an increasing in the dangerous polluted materials that throwed out this factories and which will be a threat to the general healthiness became of the emanation of pollutions, the refuses and the retains.The research based on for basic assumptions. The second and third basic assumptions branched into three sub - assumptions. The first assumptions have alight degree of acceptance and stability. The study conclude to each companies must be able to control it self through adopting the whole steps that are responsible for managing its operations without any negative effect on the environment. The benefits that have been achieved by the environmental management system and those that came from acquiring the (ISO 14001) certification are multiple and so it must have great attention from the industrial companies. The submission to implement the environmental management system usually helps the firm in achieving financial sowing.Researches proposed many recommendations, the important one was setting up on environmental plan for industrial firms specially those whom have been researched and that it must be reliable even it will be on the general industrial sector level in Iraq.

حساسية نموذج مباراة تفاضلية == The Sensitivity of Diffential Game Model

Author name: عايدة زاوين ارشاكيان
Supervisor name: ظافر حسين رشيد النجار | لميعة باقر جواد الجواد
Specific topic: Operations Research
Degree: Master
Language: Arabic
University location: Baghdad
First pages:

عمليات ادارة المعرفة واثرها في تعزيز الاداء الاستراتيجي : دراسة تحليلية في مجموعة مستشفيات مختارة في محافظة صلاح الدين == Knowledge Management Processes And The Impact In Consolidation Strategic Performance Analytical Study In Selected Hospitals In The Province of Salaheddin

Author name: عامر علي حمد الناصري
Supervisor name: فائق مشعل قدوري العبيدي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Salahaddin
First pages:
Abstract: تناولت الدراسة الحالية تحليل عمليات ادارة المعرفة واثرها في تعزيز الاداء الاستراتيجي.في عمليات ادارة المعرفة ما يشير الى اليات تحمل معها الافاق النظرية والممكنات التطبيقية لمدخل تحسين الاداء الاستراتيجي للمنظمات الصحية، ولندرة الدراسات التي تناولت عملي | The present study deals with the analysis of the impact of knowledge management processes in the strategic performance ; an analytical study in the health sector of salahaldin , it tries to show a new theoretical framework for the most prominent works introduced by thinkers intellectual and writers in what concerns the alternative of the study as well as the implicational framework for the views of the sample within the society community of the study.In knowledge management processes , there is something that indicates to the automatics that carry with them same of the theoretical horizons and implicational abilities to the part of improving the strategic performance to the healthy systems. because of the scarcity of the studies that tackle knowledge management processes and health performance , we attempt and apply them in the Iraq environment.The researcher tries to cover through his present study , there tow alternatives through a thorough framework in the attempt to study the relativity connectivity and the influence between them , through the answers of the following questions inquiries ; 1 - Does this domain have an idea of knowledge management , its processes ? what are these processes in these hospital ?2 - Is there any clear imagination in the researched health administrations in the sample of the study abut the strategic management performance in the domain of health ?3 - Do knowledge management processes contribute to support the levels of strategic performance in the researched hospitals ?4 - What is the levels of the alternatives of the study represented by knowledge management processes and strategic performance in the researched hospitals ?5 - Is there a connectivity relation and influence with a semantic sense between the alternatives of the study ?Having answered to all these questions , above , hypothetical sample has been put which depicts the nature of the connectivity relation as well as the influence between the knowledge management processes (diagnosis knowledge, generation knowledge, Storage of knowledge, Distribution Knowledge, Application Knowledge) , and strategic performance (Customer satisfaction , the efficiency of internal processes, learning and growth, innovation, developing the environmental health). three main essential hypotheses are resulted. Each one of them includes a group of subsidiary hypotheses. all of them are tested through using a number of statistical means to the data that have been collected from the personals interviews and the interrogation from that are distributed on the sample of the study in the researched hospitals. the present study reaches finally to certain conclusions. the most important of them are ;1 - there is a connectivity relation between the knowledge management processes an strategic performance.2 - there is semantic influence to knowledge management processes an strategic performance.3 - the influence of knowledge management processes differs by semantic dimension in strategic performance.the study finishes with a group of conclusions of the researched organizations as well as introduced suggestions for future researches in knowledge management processes and strategic performance

تحليل وقياس العلاقة السببية بين عرض النقود والناتج المحلي الاجمالي في بلدان مختارة (السعودية ومصر) للمدة (1980 - 2006) == Analysis of The Measurement of Causality Relationship Between Money Supply And Gross Domestic Product In Countries Selected (Saudi Arabia & Egypt) For The Period (1980 - 2006)

Author name: عامر عبد الله مجيد
Supervisor name: محمد صالح سلمان الكبيسي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد الدارسة القياسية التي تناول العلاقة المتبادلة ما بين المعروض النقدي والناتج المحلي الاجمالي ذات اهمية كبيرة لدول المنطقة للاسباب التالية : 1 - تعد هذه الدراسة محاولة اولية لوضع الملامح الرئيسية للعلاقة السببية بين كمية النقود والنشاط الاقتصادي.2 - افت | This econometric study which deals with an inter - relationship between money supply and Gross Domestic Product (GDP) is of great significance for the countries under consideration for the following reasons : 1. The study is considered an initial attempt to place the main characteristics for the causal relationship between quantity of money and economic activity.2. Lack of Arab library, in general and Iraqi library in particular, of comprehensive research and information in such areas that make this topic difficult and time - consuming; even lacking total understanding of its elements and the requirements of the subject matter and its accuracy.This study is, therefore, intended to achieve the following objectives : 1. Studying development of money supply and GDP in Saudi Arabia and Egypt.2. Use of Hsiao and Granger econometric tests to find out the causal relationship between money supply and GDP for countries under study.The study is based on the hypothesis : existence of a significant, bilateral, causal and functional relationship between money supply and GDP in the economy of Saudi Arabia, on the one hand; and a unilateral, causal relationship between the two variables in the Egyptian economy, on the other.The research arrived at the following conclusions : 1. Strength of the relationship between money supply as a dependent variable and GDP as an independent variable and vice - versa; that there is a bilateral, causal relationship in the Saudi Arabian economy.2. Strength of the effect of the relationship between GDP on the money supply - and not otherwise - that is; there is a unilateral relationship concerning Egyptian economy. According to the results of causal test, we conclude that changes in the quantity of money do not help in explaining changes in the GDP; while changes in the GDP does help in explaining changes in the quantity of money. Therefore, quantity of money cannot be used as a tool for economic policy to affect real economic variable in the Egyptian economy.3. What characterizes Saudi economy is its dependence on petroleum resources that reinforce various petroleum - related and non - related economic activities. While Egyptian economy is distinguished by the diversification of various productive and service sectors but because of the many impediments that faced Egyptian economy as of late the country could not achieve its prosperity as Saudi Arabia did.Finally the researcher recommends : 1. Saudi Arabia should diversify its economic structures to avoid the effect of shocks as a result of its reliance on one resource; oil for example, or as a result of international economic and political problems that are more severe on one - sided economies.2. Despite tangible achievements of Egyptian economy, particularly after the nineties of the past century, there still is dire need for diversification especially in more vital sectors which contribute effectively in the accumulation of money supply in export, financial and banking sectors besides tourism that help promote balance of trade accounts.3. The necessity of taking advantage of globalization by both countries in attracting foreign investments and revitalizing Arab Economic Union Agreement and draw on financial surpluses from rich Arab countries for investment purposes.

المحاسبة عن الانجاز ودورها في تحقيق القدرة التنافسية للشركات الصناعية العراقية : شركة الشهيد العامة لانتاج النحاس حالة دراسية == Throughput Accounting For And Its Role In Achieving The Competitiveness of The Iraqi Industrial Companies (Public Al - Shahid Company For The Production of Copper) Case Study

Author name: عامر دحام خلف الصبيحي
Supervisor name: بهاء حسين الحمداني
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعرضت نظم محاسبة التكاليف التقليدية للعديد من الانتقادات والتي تدور حول عدم ملاءمة هذه النظم للتطورات والتحولات التي تشهدها البيئة الصناعية الحديثة وما ترتب عليه من ضرورة احداث تغييرات جوهرية في نظم التكاليف والمحاسبة الادارية لكي تتلاءم والبيئة التنافسية | Exposed systems traditional cost of many of the criticisms that revolves around the inappropriateness of these systems developments and transformations taking place in the modern industrial environment and the consequent need for fundamental changes in the costs of systems management and accounting in order to fit in the competitive environment in order to support the economic capacity and improve production efficiency accounting.In response to all this emerged the concept of accountability for achievement and who tried to introduce a new concept of cost is different from the traditional concept of a standards development relating thereto and to try to introduce new concepts are facilitative and easily reached where the promised cost of raw materials only variable element and treat wages as a single fixed cost elements.The importance of the study by focusing on accounting for achievement as a way of modern management accounting methods in order to provide information Klfoah contribute to enhancing the competitiveness in a competitive industrial environment variable and sophisticated. The application of this study in the company from the public sector in Iraq Companies, a martyr of the General Company for the manufacture of copper wire one of the formations and the Ministry of Industry and Minerals, where was extracted the data needed for that.And through research and study in both theoretical and practical reach the study to a set of conclusions the most important of the Accounting achievement represents a new style in the field of accounting as a result of constant changes in demand from customers by intense competition, which generally require products at low prices (costs), high quality and increase the variety of products. As well as the study found a set of recommendations that can contribute to support the competitiveness of companies on the basis of what provided by the achievement of Information Accounting Klfoah to achieve development and improve operations in a manner commensurate with the competitive environment, increase quality and improve the decision - making process and to identify the main obstacles that prevent the progress of achievement through their of information.

العوامل المؤثرة في الروح المعنوية للملاك التمريضي وانعكاسها في بناء الالتزام التنظيمي : بحث استطلاعي في مستشفى كركوك العام == Factors Affectinc The Morale of The Nursing Staff And Ther Reflection In Buiding Organization Commitment Exploratory Research In Kirkuk Hospital

Author name: عالية غريب سليمان القصاب
Supervisor name: صبيحة قاسم هاشم الاعرجي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: هدف البحث الى تناول علاقة بين العوامل المؤثرة ( المادية , النفسية , المنظمية ) والروح المعنوية وتاثيرها بالالتزام التنظيمي للملاك التمريضي في اطار شمولي لبناء اطار فكري واستطلاعي لتحديد علاقة الارتباط والتاثير بينهم. وتم معالجة مشكلة مفادها ان الباحثة لا | The main goal behind this research is to find of the relation ship between ther physical, psychological ,organizational.factors and between worde impact of the organizational nursing staff intellectual and reconnaissance frame work to determine the link between them and between the relationship effect Auother purpose behind this research Is to solve the problem that the researcher noticed negative signs, for example ( frequent absences ,frequent quarreling with. Colleagues the resignation the slowdown work ,stop working disobey orders …etc) to the nursing staff in Kirkuk general hospital ,whish hari along impact on this in turn will impact on the efficiency and effectiveness of the organization and fail to achieve its goals.To achieve the objectives of research and test validity of assumption were used(90)questionnaire to form a nursing staffs. which accounted for the research sample ,as the research community numbering as many as (650) nursing staff a Kirkuk general hospital The use of a number of statistical methods for the analysis and testing of hypotheses and research found a group of the most important results : 1 - An association and effect relationship between(psychological &organization factor in morale , except physical factors )2 - An association and effect relationship between(psychological & organization( organizational commitment factor in morale ,except physical factors )3 - A correlation ship between the morale and the impact of factors effecting the morale organizational commitment.Fined the used to measure the morale of the nursing staff as well as investment organizational commitment and adopted by the capable hospital to achieve ats goal and policy for health organizations and the hard working by the hospital administration to career development and odoptio of the principle of distrtibutive justice and the interest of the principle particiption in the work to see the nursing staff programs and ploys to get the achievement of the hospital and increase the wages bonuses for the nursing staff the suit their work and suits the nursing staff development in & external academical of behavioral Missions..

اثر تكنولوجيا المعلومات والاتصالات في المزيج التسويقي المصرفي : دراسة استطلاعية في مصرف الرافدين == Impact of Information Technology And Communication Valuable Marketing Mix And Banking Survey At The Bank of Iraq

Author name: عادل عبد الودود طاهر العباسي
Supervisor name: عبد الرزاق ابراهيم عباس الشيخلي
Specific topic: General Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: لقد بات مستوى الاعتماد على تكنولوجيا المعلومات والاتصالات "الاجهزه, البرامجيات, البيانات, المستخدمين والاتصالات"هو المعيار الحقيقي في قياس مدى نجاح او فشل المنظمات الماليه بشكل عام والمصارف والبنوك بشكل خاص, ان تشابه الخدمات المصرفيه فرض مبدا التنويع والت | It has become much reliance on informatio technology and communications "hardware, software, data, users and contacts" is the true criterion to measure the success or failure of financial organizations and banks in general and banks in particular, where banking services that the similarity of the imposition of the principle of diversification and uniqueness in the provision of banking excellence bank for another bank "services, such as (ATM) and electronic point of sale (POS) and (Electronic Bank), which rely on the Internet to provide services to customers, and thus break the temporal and spatial barriers (providing services in every hour of the day and over week), and is characterized as banks come to the customer rather than go to the customer, through the use of the customer's personal computer (PC), or phone to connect to bank spokesman. Therefore become imperative for the Bank of Iraq to develop marketing outlets for their services depending on the Internet in promoting the services provided to customers and the adoption of electronic marketing mix developed through modern techniques (plastic cards, ATM), and a culture of electronic money in the community as represented by the Secretary and civilization in the deal. The study also discussed the information and communication technology distract (technology, hardware, software, users, and communications), and e - bank as an independent variable, and expelling the marketing mix (service, price, place, promotion, personnel, betting that physical processes) and smart card certified variable as one of distribution outlets combination of marketing and the experience of the Bank adopted a new Iraq. The study adopted a descriptive analytical approach to interpret the role and effectiveness of information and communication technology in the marketing mix banking and smart card, and the study sought to answer a number of questions and through the drafting of main and subsidiary hypotheses, which were tested and correlated to impact relations between the dimensions of the independent variable and the dimensions of the variable adopted, The study on a set of standards was developed, ready - made some of them, and collected data for a sample of workers and customers through questionnaires prepared for each of them in the banks under study, which was selected on the basis of momentum and location. The study relied on statistical methods, descriptive and dependent on a posteriori (SPSS), The outcome of the hypothesis testing, analysis and interpretation that there is no correlation and the splash of the assumptions, key assumptions majority Subcommittee, and because of the non - optimal use to keep the independent variable (ICT) to have a role in the effectiveness of the independent variable (the marketing mix banking and smart card). The study concluded that a set of conclusions, including : - That the banks under consideration do not depend modern technologies in the promotion and marketing of services (applications such as Internet), as well as the know - how for used in the Arab and international banks. - The absence of a special public relations department to inquire about the services provided to the customer and taking their opinions and suggestions, as well as the absence of the banking department of marketing at the organizational structures of banks under study. Has emerged from the study made several recommendations including : - The formation of sections of public relations and the principle of transparency and openness with the customer and taking his proposals. - Activating the role of marketing e - banking, by developing websites for banks under consideration on the internet for promotion and marketing of banking services, as well as urging the customer and encourage them to use the network to connect with the.

اثر تغير المستوى العام للاسعار في القوائم المالية وانعكاساته على المؤشرات التقويمية المالية == Impact of General Price Level Changes In The Financial Statements And Its Reflection In Evaluating Indicators For Financial

Author name: عادل حسين علي الجنابي
Supervisor name: عباس حميد يحيى التميمي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تميز العصر الحديث بظاهرة التغير في مستويات الاسعار بشكل واضح الامر الذي اثار الكثير من التساؤلات من قبل العديد من الكتاب والجمعيات والهيئات العلمية والمهنية المهتمة بالمحاسبة والمستعملين للكشوفات المالية حول مدى جدوى وملائمة المعلومات والبيانات التي تشتمل | The present time has been clearly marked by the phenomenon of prices changes. This situation has provoked the questions on a number of authors, associations, scientific and professional institutions, bodies concerned with accounting, and users of financial statements. These questions are concerned with the feasibility and appropriateness ofthe data included in financial statements and records based on historical cost for economic decisions. Despite the great concern for overcoming the influence of inflation in a number of world countries, inflation seems not to have been given any attention in Iraq. The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the impact of price level changes on the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another these accounting are not consistent. Also The statement of financial position contains different items of current and fixed assets, and different items of long - term liabilities and ownership equity, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects the results of the analysis because these ratios do not reflect the true financial situation of economic unity. The study is aiming at stating the effect of changing level of prices on evaluating indicators of financial ratios under historical cost model. The most distinctive conclusions of this study has shown that are substantial differences between accounting numbers of financial statements handled of inflation and those of traditional financial statements prepared based on historical cost, which effect on validity and suitability of accounting information published in financial statements, in addition, financial ratios that appear after and before modifying the statements have shown great differences among those ratios. The study also come out with the recommendations, the most important of them are : 1 - The necessity of preparing financial statement modified with the changes of general level of prices according to one of accounting model and these changes. should be in financial lists according to accounting standards issued.2 - The Taxation authorities should accept the modified statements according to general level of prices changes.3 - Activating Iraq accounting rule No.(8) that is devoted to changing in General price level changes

دور بعض العوامل في تقييم طرائق معالجة النفايات : حالة دراسية في بلدية مدينة بعقوبة == The Role of Some of The Factors In The Evaluation of Methods Waste Processing A Case Study In The Municipality of Baqouba

Author name: ظافر سلمان مجيد
Supervisor name: هالة حمد ماجود
Specific topic: Municipal Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: The problem of processing wastes and trashes is regarded as one of the contemporary challenges facing the world countries due to its direct impacts on the human health and safety and the environmental pollution it causes, as well as its economic and social impacts on the society. Thus, the process of processing trashes and wastes is a necessary question that requires serious interest in it and accurate dealing with its dimensions.For the increase of consumption and the difference and change of consuming patterns in the different governorates of Iraq, including Baqouba city in which the problem appears evidently as a result of the failure of its Municipality Directorate in applying modern styles and methods to deal with the processing of trashes and wastes, as well as the non - existence of the proper approaches to the processing operation. The problem was reflected on a number of questions such as : what is the style depended now by the Municipality Directorate of Baqouba in processing the wastes and trashes in the city? Can the method of waste processing be applied in the city with all the various positives they carry that are reflected on environment, health and economy? What are the factors most affecting the application of these approaches.The research aims at defining the most important factors affecting the application of the four processing method (decrease, reuse, recycling, thermal dissociation).The research population was represented by Baqouba Municipality Directorate with a sample of one hundred officials working at the environment section and the engineers of projects section. The research is based on the descriptive and the quantitative approaches in measuring and analyzing via a questionnaire prepared according to scales reliable in many studies which are accommodated for the present research purposes.The research has arrived at several conclusions, the most prominent of which are : the operations of managing and processing wastes and trashes are made by random methods with no planning and continual follow - up which results in work confusion and services presentation lower than the required level that do not achieve the environment safety and the society health.The most important recommendation is the orientation towards the application of strategic approaches to process the trashes and wastes according to the application priority at which the research has arrived to be a base for building a system of sound management of wastes and trashes at Baqouba Municipality Directorate.

استخدام مرشح الموجة الصغيرة المتقطعة في تحليل السلسلة الزمنية AR (1) ومقارنته مع مرشحات اخرى == Using Discrete Wavelets Filter In Analysis of Time Series AR(1) And Comparison With Other Filters

Author name: طه حسين علي الزبيدي
Supervisor name: عبد المجيد حمزة الناصر
Specific topic: Statistics
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تم في هذه الاطروحة معالجة مشكلة الضوضاء (او التلوث) الذي يمكن ان تتعرض له مشاهدات السلسلة الزمنية باستخدام مرشحات الموجة الصغيرة والاعتماد على تحليل المعلومات من خلال التردد فضلا عن الزمن مقارنة مع تحليل فورير الذي يحلل المعلومات عن طريق التردد فقط مهم | This Thesis deals with the problem of Noise (or Contamination) which may encounter the time series data using Wavelet Filters and depending on the information analysis through the frequency in addition to the time compared to Fourier Analysis which analyze the information through the frequency only omitting the time factor, this was performed through the use of Discrete Wavelet Transformation as a filter to clean the data from the contamination or the noise factors by direct or with some kinds Thresholding , and then Estimate the First - order Autoregressive Model for the filtered time series observations and compare the results with what results from the use of time series observations that are contaminated and filtered by using Wiener and Kalman filters depending on some statistical Criterias, which are The Mean Square Prediction Error, Final Prediction Error, and The Mean Absolute Prediction Error.This study presents the suggested method as well, that depends on the Wavelet as Input for The Artificial Neural Network, and then use the outputs of this Network to Estimate The First - order Autoregressive Model to the time series observations that are filtered, and compare the results with the Classical Method - Neural Network, Haar Wavelet, and Daubechies Filters of the directs from second order and which used with Soft, Mid, and Hard Thresholding by depending on the statistical Criterias given before through using the simulation experiments in addition to use real data represents time series observations of sunspots, and in order to perform this analysis the researcher designed the required computer codes by using MATLAB Language.

تقييم اداء مكاتب المفتشين العامين في الحد من الفساد على وفق مؤشرات محلية وعالمية : بحث ميداني مقارن == Evaluating The Performance Inspectors General Offices In Reducing Corruption According To The Indicators Local And Global (Field Research Comparative)

Author name: طلال متعب محمد العبود
Supervisor name: صلاح الدين عواد كريم الكبيسي
Specific topic: Performance Evaluation
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف هذا البحث الى استكشاف مدى تطبيق مكاتب المفتشين العامين للمؤشرات العالمية والمؤشرات المحلية لتقييم اداءهم في الحد من الفساد ومعرفة الدور الذي مارسته بهذا الخصوص من خلال مؤشرات خاصة بالحد من الفساد الاداري والمالي, اذ بدات هذه المكاتب ومنذ عام 2004م | This research aims to explore the application of the inspectors general of global indicators and internal indicators offices to assess their performance in reducing corruption and knowledge of the role exerted in this regard through a special reduction of administrative corruption and financial indicators, as these offices started and since 2004 to exercise real role in the fight this disease and the passage of more than a decade on the Created and growing phenomenon in the country, the assessment of a scientific and realistic practical benefit, and here began the idea of research, which aims to evaluate the performance of offices of the inspectors general in reducing corruption by using local and global indicators for the reduction of administrative corruption and indicators financial in Three Iraqi ministries are (education, culture, health)..The researcher has resorted in the process of assessing the performance of the checklist (Ckeck List)), which included three lists for examination included the first global indices, which are certified by the European Union in evaluating organizations as the researcher wants to use a universal local to show the aspects of the real weaknesses and their suitability in the application to organizations national and the second internal indicators of the Diwan of financial control in the evaluation of these offices, and the third list has been for reduction of corruption indicators, which faced a researcher extremely difficult to formulate the absence of a special measure indicators, as the researcher found that all the measures and indicators of corruption are all included surveys do not based on a scientific and realistic figures as a result of the special nature of administrative and financial corruption, and this was confirmed by all combating international organizations, and the fact that research is primarily intended to evaluate these offices in their role in reducing it was incumbent on the researcher formulate a special measurable indicators, so it resorted to the national strategy to combat corruption in the Iraq (2010 - 2014), adopted mainly in the drafting of the reduction of corruption indicators.In light of the theoretical and practical study and statistical methods used, the researcher to a group of the most prominent results1 - turns out that there are application global indicators in total in my office culture and health, with a weak and inadequate in the recruitment of some of these indicators as an indicator of staff for Strategic and index layout, partners and resources for both offices and operations management in the Health Bureau index, while failure by the Office of the afternoon Inspector General of the Ministry of Education in the application of these indicators on the overall level and there was inadequate in the recruitment of strategic indicators and the planning and management of operations and the failure was more pronounced in the index staff and partners and resources.2 - shows that there is an application for local indicators on the whole in the inspectors' offices in the three ministries, but it turned out that some indicators did not apply enough as an indicator of the inspection, and the effectiveness of achieving the goals of the Office of the Ministry of Education. The index staffing and information systems and auditor and effectively achieve the goals of the Office of the Ministry of Culture. The index of financial and material supplies, training and qualification, inspection, audit, and evaluate the performance of the Office of Health.3 - shows that there are weaknesses in the application of the total reduction of corruption indicators in the Ministry of Education because it was not enough concerning the reduction of financial corruption indicators and failure was more pronounced in the general indicators, and indicators of administrative corruption. While in the ministries of culture and health it has appeared inadequate and admissibility of the application in reducing corruption indicators on the level and sporadic product. Prominent among the recommendations adopted by the researcher in the light of the above results as follows : 1 - pay more attention to human resources (staff) who are considered the head of the human intellectual capital of an organization they are representing the tool key to achieve the set targets through identifying the sources of the necessary polarization that fit the nature of the work of the inspectors general offices by following precautionary measures when the appointment is to look in the biography self, as well as work to develop their skills through which are commensurate with their qualifications and practical nature of the business in charge of the training sessions.2 - . The development of the relationship and cooperation between the offices and stakeholders work whether the Federal Office of Financial Supervision or integrity or internal control departments in the ministry body through open channels of communication, as well as strengthening relations with international organizations involved in the fight against corruption and to benefit from their experiences in this area through the conclusion of agreements international ensure the prosecution of corrupt people in out of the country.3 - . creating national indicators to measure corruption in Iraq and that these indicators be made the basis of evaluating the performance of inspectors general offices in the fight or the reduction of financial and administrative corruption and that these indicators are commensurate with the specific nature of the administrative and financial corruption rampant in the country.

مقارنة بعض الطرائق الحصينة في تحليل الارتباط القويم الخطي باستخدام المحاكاة مع تطبيق عملي == Comparison of Some Robust Methods In Linear Canonical Correlation Analysis of Simulation Used With Practical Application

Author name: طارق عزيز صالح
Supervisor name: لقاء علي محمد العلوي
Specific topic: Statistics
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تبرز اهمية الحاجة الى طرائق تقدير كفء والتي تسمى بالطرائق الحصينة (Robust Methods) عندما تكون بيانات الظاهرة المدروسة ملوثة، او وجود شواذ في المشاهدات، والتي ينتج بسببها مقدرات تؤدي الى زيادة او نقصان في متوسط مربعات الخطا (MSE) مما يؤدي الى استدلال احص | The important of the necessity to my efficient estimation methods, which are called the robust methods, appears when the data of the studied phenomenon are contaminated, it means the observations contains outliers,which may produce estimators which result in increasing (decreasing) in the (MSE), That would leads to an inaccurate statistical inference. From this point was the good behind this research in reaching robust estimators of canonical correlation analysis that can be achieved through the study of some robust methods such as (estimators - M, estimators - MVE, estimators - MCD and estimators - S).for the failure of the classical methods of estimation of canonical correlation analysis at containing data on the ratio contamination (outliers), that leads to the derivation of incorrect covariance matrix consequently to correlation matrix and a series of relations between the incorrect variables. Therefore the robust methods were used in the calculate of covariance matrix which would lead to robust matrices to robust canonical correlation analysis.In order to achieve the objectives of the research, it was divided into four chapters.The first chapter included the introduction, purpose of search and review of literature, the second chapter tackled the theoretical aspect of the robust methods in canonical correlation analysis as well as some of the important concepts, the third chapters deals with the application aspect in which tow types of applied studies were made, The first one uses the simulation method to compare among the studied methods of estimation in canonical correlation analysis and detect the best of the estimator depending on the two statistical measurements bias mean and mean square error which renders the minimum MSE of canonical correlation analysis, the second study uses the truthful data to verity the performance in a practical actuality.Finally, the fourth chapter included the conclusion, recommendations to which the researcher has arrived. In general it is regarded that MCD estimator is the best in the estimation of canonical correlation analysis in comparison with the other studied methods of estimation.

العوامل المؤثرة في سلوك تمهيد الدخل : دراسة في عينة من المصارف الاهلية في العراق == Factors Influencing Behavior of Income Smoothing A Study In A Sample of Iraqi Private Banks

Author name: طارق توفيق يوسف العبد الله
Supervisor name: فاطمة جاسم محمد السعد
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: This study aims at demonstrating the importance of Income Smoothing behavior and internal and external factors, in addition to giving an insight about the most important studies, which dealt with this topic from all its aspects. The study was conducted on a sample of Iraqi private joint - stock banks in terms of whether or not these banks tend to the application of smoothing, as well as the influence of these factors on these banks.The study depended upon a set of hypotheses and reached to findings, the most important of them are the tendency of the study sample to practice smoothing behavior, and the great influence of internal and external factors on the research sample.It has beenclear that the internal factors have more influence than external ones, in varying degrees; in that the size factor has the greatest effect among other factors.The study presented a number of specific recommendations
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