البحث — المستودع الرقمي العراقي

نتائج البحث: 25 من أصل 9,597

تحقق اثر التدريب في اطار المواءمة بين تصميم التدريب وخصائص بيئة العمل حالة : دراسية في المكتب الاستشاري لكلية الادارة والاقتصاد في جامعة بغداد == The Transfer of Training In Framework of Alignment Between Training Design And The Work Environment Characteristics (A Case Study In Consultancy Bureau of College Administration And Economics In University of Baghdad

اسم المؤلف: نور حسين فخري الحديثي

اسم المشرف: غني دحام تناي الزبيدي

الموضوع العام: الادارة والاقتصاد

السنة: 2016

الموضوع الدقيق: ادارة اعمال

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: Interacted Three Variables The formation of the theoretical framework For this search Which is To (Transfer of Training, work environment characteristics, Training Design), The research aims to promote the process of the transfer of training through alignment Between of the work environment characteristics and training design , and transfer of training process occupies agreat importance in achieving the ultimate goal of participating in the training programs , it is sure that this does not take place without the support of the working environment for trainees as well as the proper design of the training programs. The research problem is the weakness transfer of training to the work environment in The lnspectors generals offices , and the research sample included (249) trainees from the staff generals lnspectors offices of those who participated in the training programs implement by the Consultancy Bureau of College Administration and Economics in the University of Baghdad for 10 Iraqi ministries are : Ministry of Water Resources, Ministry of Health, the supreme body for Hajj and Umrah, Ministry of Finance, Ministry of Communications, Ministry of Industry, the Sunni Endowment, Ministry of Defense, Ministry of Municipalities, Ministry of Science and Technology.the questionnaire was the main tool in collecting data and information as well as structured interviews to training officers in these offices, the research use statistical program (SPSS) to analysis data , the research came to the set of results Perhaps the most rominent is that the work environment characteristics and training design occupies great importance in promoting the process of transfer of training in the generals inspectors offices , which requires increased many attention to support the trainees after their return to their work places, and attention to design the training process by the Consultancy Bureau and make required Characteristics in the generals inspectors offices to enable trainees to the transfer of training in a positive way

تاثير الديمقراطية في تشكيل المجالس المحلية : دراسة ميدانية في مجلس محافظة بغداد == The Influence of Democracy In Composition of Local Councils/Sample Studying of Baghdad Council

اسم المؤلف: نوال عبد الكريم علوان الطائي

اسم المشرف: عبد الرزاق ابراهيم عباس الشيخلي

الموضوع العام: الادارة والاقتصاد

السنة: 2009

الموضوع الدقيق: ادارة عامة

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: تمثلت مشكلة الدراسة بـ(ماهية علاقة ابعاد الديمقراطية وتاثيرها في تشكيل المجالس المحلية ؟) وتهدف هذه الدراسة الى اختبار الديمقراطية وتاثيرها في تشكيل المجالس المحلية ولفهم طبيعة العلاقة والاثر بين المتغيرين جرى اعتماد ابعاد الديمقراطية بوصفها متغيرا تفسي | Study problem be symbolized by the essential nature of the relationship and the influence of the democratic dimensions in establishing the local councils. This study aimed to examine the influence of democracy in the establishment of the local councils and in order to understand the nature and effect between the two variables, democracy dimensions is therefore has been adopted as it is an explanatory variable symbolized in four dimensions such as participation. Such as participation. Free opinion. Transparency and questionnaire and the council (of which election is the principle of its formation) is a positive variable represented in two dimensions (The chairman of the council and the members) coming out from two basic hypothesis : there is correlative connection of incorporeal evidence between all the study variables and influence connection of incorporeal evidence between the whole study variables and in order to examine the hypothesis the study was append on a sample representing the cancel members of Baghdad Governorate, the Managers and advisors of the council of a total number of 72 persons and data were collected by way of several means which is the questionnaire and personal meetings. To complete the study data. In this study it have been used several statistical means to process the information's, of which is the percentages to prescribe the study sample. The intermediary and range to determine the relative important , the false definition factor and the multiple decline to select the study hypothesis. The study has arrived to a collection of conclusions, the most important of which was the influence relation between the democratic dimensions (participation, free opinion, transparency and questionnaire) with the council. The study has put up a collection of recommendations the most important of which is : Spreading the democratic education among the community individuals and increasing their awareness to the importance of their role in establishing these councils which is created for their service and establishing the democratic work principles within the council through electing the chairman of the council and the governor away from party allotment and working seriously to provide the best services

اثر التضخم الاقتصادي على الاحتياطيات في الشركات المساهمة : دراسة تطبيقية في الشركة الوطنية للصناعات الكيمياوية والبلاستيكية شركة مساهمة مختلطة == The Effect of Inflation On Reserves In Contributing Companies : An Applied Study In The National Company For Chemical And Plastic Industries Amixed Contributing Company

اسم المؤلف: نهاد حسين احمد

اسم المشرف: نجيب سليمان بطرس

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: The Reserves, in their forms and Kinds, play a significant role to enforce the financial position and Support the Company Capital, So a good financial policy requires of the management Constructing a Second Wall or a preventive armor for the Capital to be Supported and to Support the Other rights. This Could be done by reserving a part of the profits achieved annaully and making them Unavailable for distribution as profits in forms of reserves, with the aim of maintaining the economic and financial objectives, for the purpose of Supporting Financial position of the Company, Creating more Confidence, and insurance for varions Clients Under the normal economic Circumstances, But the effect of inflation on purchase power negativelly makes the company uncapable of achieving the aim of reserves making.Iraqi Companies are Still preparing their financial data on the base of historical Cost principle without taking into Consideration the Change of general prices Level, and depending on this principle Under the Circumstances of prices increase makes the Clear elements of Balance Sheet and the activity results of low Values.The reserves as an element in Balance Sheet effect on increasing general price Level as the other Balance Sheet elements in one hand, and on the other hand will be effected in their first making by the effect of accounting profit by General price Level. The thesis is divided into four Chapters, each one is Subdivided into two researches. The first Chapter in title (Reserves) Contains two researches, the first one involves the reserves and provisions defination, the most important points that Clarify the difference between reserves and provisions, and the reasons of making reserves in addition to their Kinds. The Second research includes registrating the reserves in accounting records with referring to Iraqi Company law and industrial investment law and make a Comparison with the Contents of the law of Some Countries. In addition to that mensioning reserves Under the Unified accounting System, their importance, Kinds and methods, and finally announcing the reserves.The Second Chapter in title (Inflation) The first research in it deals with the Concept of in flalation, its types, reasons and the index numbers, Wherase the Second research involves the historical Costs, the Comments Cost faces, the Way of handling inflation and the effect of inflation on reserves. The third Chapter States The effect of inflation on reserves practically through two researches, the first one is about the historical Summary of research Sample and the accounting System depended. The Second one deals with the fact of accounting handling to reserves with Stating the effect of inflation on reserves. Finally, the fourth Chapter that of two researches, the first one is about the most important Conlussions, and the Second ond is about the recommendations the researcher takes into Considertation to handle the research problem. The researcher wishes with this humble work adding new Study to other previous Studies and overwhelming benefit in theoritical and practical aspects.

تقدير الفعالية النسبية لانموذج القطع المكافئ في تجارب نسبة الميل لقياس تاثير زيتي الزعتر والكتان على الوزن == Estimation of Relative Potency For Parabolic Model In Slope Ratio Assays To Measure Effect of Thyme And Flax Oils On Weight

اسم المؤلف: نضال بهجت محي الحيالي

اسم المشرف: قيس سبع خماس

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: الاحصاء

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

اتجاهات الدين الحكومي وتاثيرها على السياسة النقدية : العراق حالة دراسية للمدة (1990 - 2013) == Government Debt Trend And Its Impact On Monetary Policy Iraq As Case Study For A Period (1990 - 2013)

اسم المؤلف: نسرين حسن جوحي

اسم المشرف: عماد محمد علي عبد اللطيف العاني

الموضوع العام: الادارة والاقتصاد

السنة: 2016

الموضوع الدقيق: الاقتصاد

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: يركز البحث على توضيح اتجاهات الدين الحكومي وتاثيرها على السياسة النقدية, كون الدين الحكومي يمثل احد مصادر تمويل عجز الموازنة الحكومية الى الحد الذي قد يؤثر على استخدام ادوات ومتغيرات السياسة النقدية بهدف السيطرة على حجم عرض النقد وسعر الفائدة ومكافحة ال | The research concentrate on government debt and its impact on monetary policy based on the fact that government debt represents one of the finance sources to government budget deficits to the extent that may affect the use of monetary policy tools and their variants in order to control money supply volume and interest rates and control on inflation also the stability of the currency value, so the research problem is in the non - use of government debt tools as one of the most supportive of monetary policy in Iraq on one hand, and the weakness of monetary policy from other hand by its traditional tools that depends on exchange rates to support the stability of local currency value. To reach the target the research seeks, we must put a deliberate policy of government debt lead to support monetary policy through issuance securities, which aims to withdrawal of the money supply in inflation time in one hand, and lead to invest excess reserves at commercial banks in productive projects that serves national economics and thus leads to the stability of the monetary and financial side. The study reached an important conclusion, is that the continuing deficit in the government budget occurrence was not an accumulation of government debt so the government debt represents in research time is not the main cause that impact on monetary policy variables but the main cause is the increasing of government spending, so the government seeks to finance deficit by monetary authority represents by central bank although the government debt is still relative low which means that government debt affect is very limited on monetary policy. The most important recommendations refers to stop borrowing from central bank in order to finance government expenditures but must finance government debt from non - inflationary sources ( treasury bonds and remittance) to control inflationary excess liquidity restriction and revitalization of open market operations and work t o use government debt money in productive not consumer investments.

تصميم نظام المعلومات للموارد البشرية : دراسة تطبيقية في كلية الادارة والاقتصاد - جامعة بغداد == Design of Human Resources Information System / Case Study In The College of Administration And Economic

اسم المؤلف: ندى اسماعيل جبوري القماج

اسم المشرف: زكريا مطلك خضر الدوري | عبد الرحمن حامد الحسيني

الموضوع العام: الادارة والاقتصاد

السنة: 2004

الموضوع الدقيق: ادارة اعمال

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

تخصيص الموارد في موازنة الجامعة باستخدام اسلوب برمجة الاهداف : دراسة تطبيقية في جامعة بغداد

اسم المؤلف: سيروان كريم عيسى

اسم المشرف: نجاة سليم يوسف

الموضوع العام: الادارة والاقتصاد

السنة: 2007

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: The basic role of university is related to providing the social service whether the university has form of governmental or proivate , private university has saving return which aim unprofitable. But the purpose of the governmental university is to provide social service only, so this requires a governmal resource to achieving it's various purpose.Because there is a limitation in providing governmental resources, so this requires adopting a modern science techniques to guide this resources in justice form, when allocating resources over the multiple objectives after the interest with utilizating modern science techniques is few and not take care of clear interest and studying in the governmental university; This reflects a slow in achieving the objectives, or inscienc in allocating the limitation resources.Adopting modern techniques in allocting resources and one of them is goals pogramming which is one of a modern application depending on analyzing the planning budget to their basic and sub components and there return allocating the limitation resourses in Form sharing activity in achieving objectivel in form approximate to correct for all elements of the budget.The principle aim of the study is to show the operation reseach techniqnes role which goals programming technique is one of them to allocating limmited budget resourses, through the practical application in one of Iraqi governmenal universities.To achieve this aim, the researcher has divided the study into five chapters.The first chapter handles research methodologies and previous studies, according to two sections; the First research methodology and the second previous studies.The second chapter is related to theoretical background to show the financial appropriate in the budget of the governmental universities, this chapter is divided into two sections ; the first; show the role of budget appropriates in achieving goals; the second is offercd the financial appropriates for governmental universities and strategic goals.The third chapter related to goals Programming techniques; this chapter is divided in two sections, the first for operations research and goals Programming, concept and importance; the second is related to goals Programming and nonprofit governmental units.The fourth chapter is concerned with testing research assumptions "hypotheses" through application in Baghdad University. The researcher has used the direct practical application method in two sections; the first concerned with describe Baghdad University, studying and analyzing the traditional method in preparing it's general budget the result show that Baghdad University has not adopted the modern techniques in allocating the appropriates resourses over the multiple objectives, that Baghdad University planning using previous year's evaluations with certain rates increasing. In the second section, the researcher has applicated goals pograming techniques by Formulating mathematical equations, which is concerned with goals and limitations with using the budget of year 2005 and implementing (Win - QSB) program. The obtained result show the effectiveness of the technique used in planning of general budgeting of Baghdad University.The fifth chapter is related with the demonstration of important result and recommendations obtained from the practical and theortical studies through two sections; the first is related to important result while the second is related to suggested recommendations.

تاثير ستراتيجية تقويم الاداء في الفاعلية التنظيمية : بحث ميداني == The Effect of Performance Evaluation Strategy In Organizational Effectiveness Field Research

اسم المؤلف: نبراس ناجي رزوقي

اسم المشرف: عبد الناصر علك حافظ

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: تقويم الاداء

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: يهدف البحث الى النهوض بعمل مكتب المفتش العام وذلك بتبني منهج واداة يسهل توظيفها وهي ستراتيجية تقويم الاداء وبالتالي تعزيز وتطوير اعمالهم وضمن الموارد المتاحة بالاضافة الى وضع اسس تعمل على استدامة تحقيق الاهداف لمتابعة تطوير الانشطة والارتقاء بها, فعملية ت | The research aims to promote the work the Office of the Inspector General and by adopting a methodology and tool facilitates employing a strategy of evaluating performance and thus enhance and develop their business and within available resources as well as to lay foundations working on the sustainability of the achievement of targets for follow - up development activities and upgrading, process performance evaluation is one of the important processes exerted on All levels of the organization, starting from the top management and the end of the smallest units, in order to have a role in organizational effectiveness needed to be dealt with systematically and accurately, and it ensures these search variables first strategic variable performance evaluation independent and its impact on organizational effectiveness as the dependent variable, and the fact that performance evaluation process is one of the main tasks of the work of the Inspector General's Office According to the Order (57) for the year (2004) and to raise the level of performance in the work of the Ministry of communications and formations circles, turn the researcher to select a sample search of the Office of the Inspector General at the Ministry's staff, amounting to questionnaires approved (73) questionnaire at various organizational levels out (85) questionnaire, the resolution adopted by President tool for data collection, as well as personal interviews, has been used statistical methods and tools in the data processing and extraction results and analyzed using SPSS statistical package. To reach the objectives of the research were selected independent variable standards, according to the model of excellence by the EU and adopted in the King Abdullah II Award for Excellence, while identified dimensions of the dependent variable, according to the views of a number of researchers and writers, have reached research through the findings to the existence of significant positive significant correlation between Find variables, also show a correlation effect statistically significant of the five criteria for strategy performance evaluation with organizational effectiveness, and in the light of the findings and conclusions were formulated a number of recommendations, the most important was the need for the Office of the Inspector General staff about the importance of the work according to certified standards within the strategy to evaluate the performance, because of its the impact of the interaction with them on the ground to get to the target effectiveness, and senses the senior management of the positive and important role to evaluate performance and that follow - up activities associated with it and reports resulting from it because they provide realistic ground stimulating performance actor at various organizational levels

مقارنة مقدر المنوال الحصين مع بعض المقدرات الاخرى ولمعلمة الموقع == Comparing The Robust Estimator of The Mode With Some Other Estimators For Location Parameter

اسم المؤلف: نازك جعفر صادق

اسم المشرف: عماد حازم عبودي

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: الاحصاء

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

فاعلية مكاتب المفتشين العموميين على وفق تطبيق الادارة الالكترونية للموارد البشرية : بحث استطلاعي == Effectiveness of Public Inspectors Offices On The Application of Electronic Management of Human Resources

اسم المؤلف: نادية ناجي حسن

اسم المشرف: عبد الرحمن مصطفى طه الملا

الموضوع العام: الادارة والاقتصاد

السنة: 2014

الموضوع الدقيق: الرقابة والتفتيش

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: يستهدف هذا البحث دراسة مدى فاعلية مكاتب المفتشين العامين بابعادها المتمثلة بـ(المرونة،الحصول على الموارد، وضوح الاهداف، انسيابية المعلومات، موارد بشرية متماسكة، موارد بشرية مؤهلة) عند تطبيق الادارة الالكترونية للموارد البشرية المتمثلة بواقع الادارة ال | This research aims to study the effectiveness of the offices of inspectors general with dimensions of (flexibility , access to resources , clear objectives, the flow of information , coherent human resources , qualified human resources) When applying the electronic management of the human resources of the electronic management of the human resources aspects of(Infrastructure, supporting the senior management of the shift towards e - governance, clearly the importance of e - management) And the tendency to use electronic human resources management dimensions of(Ease of use, quality, convenience, practicality) , and has developed (4) hypotheses. Use search the questionnaire as the main instrument of data collection , in addition to interviews with some of the staff of the offices of the Inspectors General sample search terms (4) and (10%) of offices of Inspectors General in the Iraqi ministries and included (Office of the Inspector General of the Department of communications, Office of the Inspector General of the oil Ministry, Office of Inspector General of higher education and scientific research, Office of the Inspector General of the Ministry of industry and minerals) , The sample included (107) individuals holding the position (Manager, Director) and the data was processed using the statistical package (spss). The search reached a number of conclusions, including Inspector General supports transformation to shift to the electronic human resources management , Through offices in email as a channel of communication open in two directions in the completion of part of the everyday work of the Office , attracting qualified leads to the success of the transition to the electronic management of human resources as well as to provide the required financial support , and the involvement of staff in training courses on administrative regulations with the moral and financial incentive to , the most important recommendations focused on work to develop common systems for the offices of Inspectors General for electronic archiving and download the data and follow - up investigative committees, working on all offices.

الاسقاطات السكانية لمحافظـــة البصـــرة للفتـــرة (1997 - 2022) باستخدام نتائج التعداد العام لسنة 1997 في العراق == The Populational Projections of Basrah Governorate For The Period 1997 - 2022

اسم المؤلف: نادية علي عايد الحميداوي

اسم المشرف: بشرى علي يعقوب الجعفري | زهرة حسن عباس التميمي

الموضوع العام: الادارة والاقتصاد

السنة: 2005

الموضوع الدقيق: الاحصاء

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

متطلبات تطبيق تقنيات المعلومات والاتصالات ودورها في تعزيز نظامي المعلومات المحاسبي والرقابة الداخلية : دراسة ميدانية على عينة من الوحدات المالية في جامعة بغداد == The Requirements of The Application of Information And Communication Technologies And Their Role In Promoting Auditing Information And Internal Control Systems A Field Study of A Sample of Finance Units In The University of Baghdad

اسم المؤلف: نادية عبد الجبار محمد الشريدة

اسم المشرف: صفاء احمد محمد العاني

الموضوع العام: الادارة والاقتصاد

السنة: 2010

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: يمر العالم اليوم بتحولات وتغيرات كبيره وجذرية هامة في مجالات الحياة كافة اذ لم يشهد العالم منذ فجر التاريخ لحظة استقرار دائمة وهو في تطور مستمر، ان اهم مايميز هذه المرحلة هو ان التغيير والتحول يحدث على نطاق عالمي واسع وبسرعة كبيرة، اذ ما يمر العالم بتطور | The world today is undergoing big, radical and important changes in all fields of life as the world did not witness since the dawn of history a moment of permanent stability and is in continual progress. What distinguishes this stage is that the change and transformation occur on a wide global scale and in a high speed. The technical and cognitive development that the world undergoes and its use in contemporary life has a clear and concrete influence on the accounting information and internal control systems. This is what encourages and drives those involved in those two systems to cope with this rapid and tremendous development and to work hardly and continuously in order to climb with a steady pace the ladder of progress and civilization through adaptation and harmony with this new developed environment which will transform our world into an electronic one. Here lies the importance of this research about the use of information technology and its great influence in the development of accounting information and internal control systems especially in the light of the huge progress in the field of software used in the preparation of accounts as well as the emergence of modern auditing programs and the possibility of their use by the governmental institutions working in Iraq. The problem of the research lies in the adoption of most of the Iraqi’s governmental institutions of the manual processing of the data and in their failure to implement the capacities of communication and information technology and not achieving their maximum benefit, a fact which leads to a delay in the performance and achievement of work effectively and efficiently in addition to the increase in costs. Thus, this research has set itself to handle this problem. It consists of six chapters the first of which addresses the research methodology and the previous studies and the second chapter deals with the conceptual entrance to the information and communication technology. The third chapter deals with the conceptual entrance of the automated accounting information system whereas the fourth chapter includes the internal control system in the light of the automated and manual styles to process data. The fifth chapter deals with the analysis of the fieldwork results whereas the sixth chapter deals with the conclusions and recommendations. The research through its chapters aims at highlighting the conceptual framework of communication and information technology indicating the impact of the use of communication and information technology on auditing information and internal control systems in terms of efficiency and effectiveness and indicating the impact of this influence on the aims, procedures, designing and infrastructure of each of these two systems and addressing the benefits and advantages resulting from the use of communication and information technology in general and in the field of accounting information system in particular. The problems and dangers resulting from the use of communication and information security has been clarified, the ways in which they can be specified and overcame and the ways of evaluating internal control system and models for its designing have also been specified. The research has dealt with the theoretical framework of the automated auditing information system, steps of its designing and the factors affecting its designing through surveying the types of communication and information technology which can be used in the fields of auditing information and internal control systems and showing the benefits and characteristics of this use through the use of the descriptive method in the theoretical part and the statistical analysis through the use of (SPSS) system and other statistical methods in the practical part. For this purpose, a questionnaire has been made by a group of professors in the field and distributed to a number of account units in the University of Baghdad.The research has found out that the most prominent features of the use of information and communication technology are : quick and accurate operation of data with the possibility of storing large amounts of data and information and the possibility of transfer and delivery to the beneficiary parties as required and in the appropriate time and in this it supports the decision making process in an appropriate time and through its use the mechanism of action will change in that most operations will be conducted electronically and this will reduce cases of manipulation, fraud and theft and consequently reducing the costs of the unit as a result of the advantages available in the information and communication technology, it can be used in several fields and its use affects the micro - and macroeconomics together and will contribute to increasing productivity and the possibility of doing business with greater efficiency and reducing operation costs as a result of the proper use of the available resources and thus contribute to adding competitive advantage for economic units and participates significantly in the development and expansion of services, business, and increase transparency and reduce the incidence of financial and administrative corruption. The use of information and communication technology will have a positive impact on the ingredients and the methodology of accounting information system as it would shorten the stages of the accounting cycle in that data processing will be a recording of the transactions process that takes place inside the unit. However, the data treatment process through technology will equal the stage of summary and the treatment process includes process classification, sorting operations, modernization and conversation. The process of producing results (reports and financial lists) is equivalent to the presentation of the results, but the difference will be in the speed and accuracy of preparation and the possibility of displaying them through screens or sorting them and then returning them back at any time. The use of ICT in accounting information systems will never eliminate the role of the accountant in that his role will remain active at all stages and he will have a prominent and active role in the process of analysis and carrying out all sorts of studies which precede the designing process because the accountant knows more than other individuals about the details of work inside the unit and he knows more about the needs of parties who benefit from the outputs of accounting information system. In addition, the use of communication and information technology will positively affect the quality of control work through the control styles and procedures used and it will also consolidate the efficiency and effectiveness of internal control system. More and more reliable and accurate information will be provided which supports decision making process and achieving the system objectives with less time and effort with reducing the amount of costs that can be borne by the unit. The research recommended the need to use information and communication technologies of all its kinds in the area of accounting information systems, because its use will increase the efficiency and effectiveness of these systems and consequently will add a competitive value and advantage for the economic unit and the necessity for economic units to develop their accounting information systems through the use of the latest accounting software and training of accountants on using them. The research also recommended the necessity of raising the scientific and practical rehabilitation of accountants in that the future accountant should have technical knowledge of the recent communication and information techniques and that the economic unit should pay a great attention in case of using communication and information technology in the designing, improvement and development of internal control system and making sure that it has features and characteristics which make it an effective one. In addition, a great attention should be given to the choice of accountants and employees in the field of auditing and control depending on their scientific qualifications, experience and practical skills and developing these through their enrollment in continuous specialized training courses in the field of new technology and ways of using it a fact which will positively affect the auditing and control work performance. It is also important to adhere to the standards of accounting, auditing and financial control issued by the international and local professional organizations and updating them according to the latest innovations and in accordance with the surrounding environment.

العلاقة بين استراتيجية الاعمال ونشر تقانة المعلومات واثرها في الاداء المنظمي : دراسة تشخيصية تحليلية لاراء عينة من اعضاء مجالس الادارة في المصارف الاهلية ببغداد == The Relation Between The Business Strategy And Deployment The Information Technology And Its Affection In Organization Performance Analytic Characteristic Study For Opinions of Managers Samples In Private Banks In Baghdad

اسم المؤلف: نادية داخل عناد اللامي

اسم المشرف: انتصار عباس حمادي الدليمي

الموضوع العام: الادارة والاقتصاد

السنة: 2007

الموضوع الدقيق: ادارة اعمال

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: تفاعلت ثلاثة متغيرات لتشكيل الاطار النظري لهذه الدراسة استراتيجية الاعمال ونشر تقانة المعلومات والاداء المنظمي اذ قدمت الدراسة عرضا لدور تقانة المعلومات Information Technology)) في دعم استراتيجية الاعمال ) ( Business Strategy.انطلقت مشكلة الدراسة بمجمو | Three variables are interacted in this study : the Business Strategy, Information technology and Organization Performance. The study introduces a view for Information Technology (IT) in business strategy. The problem of the study is to explore the nature of relationbetween business stratify and IT deployment and its affection organization performance. Also the study aims to several objectives which can be summarized by.'achieve the range of banks aware for stratifies types of dominant businesses in stringy thinking which suite the trends of the banks and the range of their aware of relation nature between the forms of IT deployment and the type of strategy working in organizations concerned.Its importance.It is expected to introduce some important to the concerned organizations as well as it represents specific addition to the Arabic library because of the scarce studies that connect among the organization strategy, IT deployment and organization performance.The study sample represented by 52 members from board ofdirectories of sample of private banks in Baghdad. The studyfollowed the current method of research and the dimensionalanalyses in reach to its objectives. The answer on study problemby temporary through three main hypothesizes by which threesub hypothesis diverted. Many groups of measures which were used in previous studies with some adjustments. They were subjected to the tests of truth and affirmation. The study is divided into four chapters.The first chapter is about the curriculum of the study and review of previous studies. The second study is about the theoretical frame Third chapter is about analyses and statistical process. The fourth copter includes the recommendations and suggestions

دور الصناديق السيادية والاحتياطات الاجنبية في التنمية مع اشارة خاصة للعراق == The Role of Sovereign Funds And International Reserves In The Development of Iraq

اسم المؤلف: نادرة حسن حيدر رضا

اسم المشرف: جليل شيعان ضمد البيضاني

الموضوع العام: الادارة والاقتصاد

السنة: 2012

الموضوع الدقيق: الاقتصاد

الدرجة: ماجستير

الجامعة: جامعة البصرة

اللغة: العربية

مكان الجامعة: البصرة

الصفحات الاولى:

تحليل سوق العمل في الاقتصاد العراقي للمدة 1990 - 2010 == Analyzing Labour Market In Iraq Economy For The Period 1990 - 2010

اسم المؤلف: ناجي ساري فارس المالكي

اسم المشرف: علي حسين علي المشهداني

الموضوع العام: الادارة والاقتصاد

السنة: 2009

الموضوع الدقيق: الاقتصاد

الدرجة: ماجستير

الجامعة: جامعة البصرة

اللغة: العربية

مكان الجامعة: البصرة

الصفحات الاولى:

مقارنة بعض الطرق الحصينة للمربعات الصغرى الجزئية == Compare Some of Robust Methods For Partial Least Squares

اسم المؤلف: ميسون علي رحمن المندلاوي

اسم المشرف: هلال عبود البياتي

الموضوع العام: الادارة والاقتصاد

السنة: 2007

الموضوع الدقيق: الاحصاء

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

دور القيادة التحويلية في تحقيق العدالة التنظيمية : بحث ميداني في بعض الجامعات العراقية == The Role of Transformational Leadership On Achieving Organizational Justice Applied Research On Some Iraqi Universities

اسم المؤلف: ميسون علي حسين العبيدي

اسم المشرف: حاتم فارس الطعان

الموضوع العام: الادارة والاقتصاد

السنة: 2013

الموضوع الدقيق: ادارة عامة

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: هدف البحث الى التعرف على تطبيق انموذج القيادة التحويلية وتاثير هذا الانموذج على مستوى الشعور بالعدالة التنظيمية في قيادات جامعات الفرات الاوسط، وتحديد طبيعة العلاقة الارتباطية بين المتغيرين، وتوضيح علاقة التاثير بينهما ولتحقيق اهداف البحث جرى اختيار عينة | The aim of research is identify of the application transformational leadership model and the level of feeling organizational justice in the universities in the Middle Euphrates , and determine the nature of the correlation between the two variables, and explain the effect relationship between them to achieve the objectives of this research by choosing sample consist of (115) members of universities society, wich including chief of departments scientific and managerial, by using some Statistical methods like (Arithmetic median, Standard deviation, Simple correlation coefficient , Simple regression coefficient, Test of (T),Test of coefficient of determination (R2),Test of coefficient of determination one way Anova. The research reached to many of conclusion and suggestions ,from their ,existence of a strong correlation between the two variables ,specially between individual considerations variable and intellectual stimulation with all organizational justice types ,so as existence of a strong the impact relationship between them, finally the research reached to consider The transformational leadership model from importance variables to achievement the organizational justice in the sample research , and the most important recommendations was to encourage the adoption of a regulatory environment that develops the level of organizational justice feeling by reviewing all the wrong policies and practices based on the traditional view in the administration and in accordance with the principle that justice among all.

بناء انموذج للمعاينة البيزية المفردة بافتراض مربع كاي كتوزيع مسبق == Constructing A Model For Bayesian Single Sampling Plan Assumed Chi - Squaar As A Prior Distribution

اسم المؤلف: ميسون حميد فرج محمد

اسم المشرف: محمد صادق عبد الرزاق الدوري

الموضوع العام: الادارة والاقتصاد

السنة: 2007

الموضوع الدقيق: الاحصاء

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: يتضمن هذا البحث بناء انموذج لخطط المعاينة البيزية باستخدام نظرية القرار، هدف الانموذج التوصل الى معالم خطة بيز المفردة (n,c) حيث n تمثل حجم العينة، c تمثل عدد القبول الضروريان لفحص المنتوج واتخاذ قرار لرفض او قبول الدفعة. قمنا باشتقاق ومناقشة خصائص نظام خ | This research deals with the process of Constructing a model for Bayesian Single Sampling Plan by using decision making theory. The aim of this Model is to obtain the parameters (n,c) which represent Sample size (n) and acceptance number c, which are necessary to inspect the lot and to make a decision whether to accept or reject the product. We drive and discussed the properties of the system of single sampling attributes plan obtained from minimizing the average Expected cost under the assumption that cost decision is a linear function in lot size and sample size. The distribution of the sampling is a mixed Poisson distribution i.e, each lot produced is in Poisson Control but the process average varies from lot of anther according to frequency distribution which is assumed to be derived in the neighbor points of the break - even quality level. We explain all the notation and steps of obtained the total Expected cost of quality Control, which contain the item of cost (Cl,C2...C6) upon the decision of acceptance or rejection, and then how to solved mathematically using forward Variances function to reach the Optimal Parameters (n*,c*). Then the Optimal size of the Sample size is identified is linear function from square root of the lot size. Some auxiliary tables are given, Which represent the results we obtained which indicate that the prior distribution of quality is Chi - Square with m degree of freedom, we apply NP - Chart to make decision about process, we apply also the test of goodness of fit for testing the hypothesis.

تحليل العلاقة بين استقرارية دالة الطلب على النقود وسعر صرف الدينار العراقي للمدة 1991 - 2013 == The Continuity of The Relationship Between The Demand For Money And The Price of The Iraqi Dinar Exchange Rate For The Period Function Analysis1991 - 2013

اسم المؤلف: ميس رعد عبد الصاحب

اسم المشرف: غفران حاتم

الموضوع العام: الادارة والاقتصاد

السنة: 2016

الموضوع الدقيق: الاقتصاد

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

تاثير ملاءمة قيمة المعلومات المحاسبية في اسعار اسهم الشركات المدرجة في سوق العراق للاوراق المالية == The Effect of Value Relevance of Accounting Information In Stock Prices For Corporations Listed In Iraqi Stock Exchange

اسم المؤلف: ميثم بدر بعيوي السفان

اسم المشرف: لبنى زيد ابراهيم

الموضوع العام: الادارة والاقتصاد

السنة: 2016

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: لقد هدف البحث الى تحديد مفهوم ملاءمة قيمة المعلومات المحاسبية وعرض ومناقشة ابرز النماذج الاحصائية المستخدمة في قياس ملاءمة قيمة المعلومات المحاسبية مع تحديد المتغيرات الاساسية في كل انموذج وتحديد اهم العوامل المؤثرة على ملاءمة قيمة المعلومات المحاسبية، | The research aim to identification the concept of value relevance of accounting information and review and discuse the most prominent statistical models that is used in measuring value relevance of accounting information beside identifing the basic variables of each model and determining the most important factors affecting the value relevance of accounting information , and lastly measuring the effect of value relevance of accounting information in stock prices for a sample of economical entities listed in Iraqi Stock Excange. The research applied for a sample from banks listed in One of the main recommendations of the investigator Iraqi Stock Excange consists of 17 Banks for the years 2012 & 2013. Using the price model the research concluded that there is a remarkable fall of the value relevance of accounting information in Iraqi Stock Excange thus because of the decrease in the explanatory power of determination Coefficient R2 for each of the following individually : 1 - The operating earnings per share , 2 - The equity book value per share , 3 - The cash flow pre share , and also in the operating earnings per share and equity book value per share together , and in the cash flow pre share and equity book value per share together in the years 2012 & 2013.The mentioned fall in the value relevance of accounting information is considerd as an indicator of the weakness in the financial reporting level in Iraq , the researcher recommends the following : 1 - shaping the Iraq market for securities of a body or an independent Commission responsible for studying the reality of financial reporting in Iraq to identify weaknesses and raise recommendations to the bodies and institutions responsible for setting standards for study and develop effective solutions, comprising this Committee or Commission membership members of academics and professionalsin the field Accounting professionals as well as professionals in other areas, business investment and Government... And other.2 - Should review the financial reporting system currently in place in Iraq and developed in accordance with the requirements of the new economic order.

مقارنة بين طرائق تقدير المعولية في حالة الاجهاد والمتانة لانموذجي باريتو وويبل == A Comparison of Approach Estimation Reliability Incase of Stress - Strength For Pareto And Weibull Models

اسم المؤلف: مي تحسين عبد الحليم العاني

اسم المشرف: صباح هادي عبود الجاسم

الموضوع العام: الادارة والاقتصاد

السنة: 2007

الموضوع الدقيق: بحوث العمليات

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

تقييم برامج التدريب الموجه نحو تشخيص ظاهرة الفساد الاداري والمالي بحث ميداني في مكتب المفتش العام لوزارة المالية == Evaluation of Training Programs Directed Toward The Diagnosis of The Phenomenon of Financial And Administrative Corruption Field Research In The Inspector General of The Ministry of Finance Office

اسم المؤلف: مؤيد خزعل حبيب الماجدي

اسم المشرف: عبد الرحمن مصطفى طه الملا

الموضوع العام: الادارة والاقتصاد

السنة: 2016

الموضوع الدقيق: تقويم الاداء

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: It considers training programs is an important process contributing to provide employees with the skills required to do their jobs efficiently and effectively, so it should be concerned with and the focus of all government our organizations, and perhaps the most important reasons that I was invited to select the subject (evaluation of training programs directed toward the diagnosis of the phenomenon of financial and administrative corruption) It is the importance of those programs working in the regulatory institutions General and the Office of Inspector General of Finance and the Ministry particularly for employees because of their role in the development of their skills and their experience and their behavior to diagnose and combat financial and administrative corruption and on an ongoing basis and that hurt thus in the development of their performance and the performance of the office. The problem with research in non weakness attention to training programs for the diagnosis of the phenomenon of financial and administrative corruption based on the lack of evaluation of the reactions of trainees and their learning and their behavior and the consequences, while the importance of research lies in the attention to those programs and the promotion of Its foundations to have a significant role in the diagnosis of the phenomena of financial and administrative corruption, either goal Search represents in the evaluation of training programs directed toward the diagnosis of the phenomenon of financial and administrative corruption and shared by the inspector general of the Ministry of Finance office and stand on the strengths and weaknesses. The researcher used the resolution as a key tool for gathering information, in addition to the personal interviews conducted by the researcher with the relationship owners, as well as relying on records and annual reports to the Inspector General Office of the Ministry of Finance of the research sample, has Included sample (78) employees received the special administrative and financial corruption within the training programs or outside of Iraq, and has processing that data using statistical the package (SPSS) and the use of some statistical methods for data processing Amid Account arithmetic mean, standard deviation, and coefficient of variation, for the purpose of Z, and analysis as well as test the contrast unilateral analysis to test the moral differences hypothesis has the researcher to inter of the conclusions the most important of the lack of interest Office of the Inspector General of the Ministry of Finance assessed the reactions of trainees to the training programs as well as the counting taking into consideration the degree earned by the employee when the training is completed to measure winning his learning, The most important recommendations were alerted researcher on the interest in programs for administrative and financial corruption and given training as well as the important work on the evaluation of those programs to find out the strengths and weaknesses.

دور المعرفة الضمنية واستراتيجيات ادارة المعرفة في بناء المقدرات الجوهرية : دراسة ميدانية في ديوان الرقابة المالية == Therole of Tacit Knowledge And Strategies of Knowledge Management To Build Core Competence Field Study In The Board of Supreme Audit

اسم المؤلف: مهند محمد ياسين الشيخلي

اسم المشرف: صلاح الدين عواد كريم الكبيسي

الموضوع العام: الادارة والاقتصاد

السنة: 2009

الموضوع الدقيق: ادارة اعمال

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

بعض طرائق تقدير معلمات دالة المعولية لنموذج احتمالي مركب مع تطبيق عملي == Some Methods of Estimation Parameter Reliability Function of The Probability Model Compound With Practical Application

اسم المؤلف: مهدي علي عبد الحسين الدريعي

اسم المشرف: تهاني مهدي عباس الياسري

الموضوع العام: الادارة والاقتصاد

السنة: 2016

الموضوع الدقيق: الاحصاء

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: تعد التوزيعات الاحتمالية المركبة من التوزيعات الاحصائية التي كسبت اهمية متميزة في العقود الاخيرة وذلك لتطبيقاتها الواسعة في المجالات الهندسية والصناعية والتجارب الطبية والبايلوجية وبناء على ذلك فقد تم استعمال انموذج احتمالي مركب (الاسي - ويبل) ذي الثلاث | The probability distributions compound is important statistical distributions which gained importance and wide in recent decades, to the importance of their use in scientific fields, and at the Advanced has been addressed in this letter to the probabilistic compound model (exponential - Weibull) with three parameters and characteristics enjoyed by such possibility Writing probability density function and cumulative function and reliability function was used four different methods of estimating 1 - Maximum Likelihood Estimators Method2 - Percentiles Estimators Method3 - Least squares method4 - Weighted least squares methodAnd a favorable comparison between these estimators using simulation style through several experiences of one of the main users of statistical standards which is the mean squer error It was reached that the best way to estimate the reliability function is the Maximum Likelihood Estimators Method for having the lowest mean squer error.Or in the practical side it has conducted a practical application to real data taken from the State Company for Textile Industries in Wasit, which is for times of failure for machines textile department and assess the sample sized 101 machines communtiy 450 machines function of reliability with the use destined reached by a researcher at the experimental side, a Maximum Likelihood Estimators Method, and through the results turned out to estimate reliability function decreases gradually increase the time.

العلاقة بين حجم المديونية والقيمة الاقتصادية المضافة في اطار الدور التفاعلي لحجم المنشاة == The Relationship Between Debt Size And Economic Value Added In The Framework of The Interactive Role of The Firm Size

اسم المؤلف: مهدي عبد الحسين كريم

اسم المشرف: صبيحة قاسم هاشم الاعرجي

الموضوع العام: الادارة والاقتصاد

السنة: 2016

الموضوع الدقيق: ادارة اعمال

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: يختلف مفهوم القيمة الاقتصادية المضافة تماما عن الارباح المحاسبية التي تظهرها الشركات في قوائمها المالية اذ انها تعبر عن الارباح الاقتصادية الحقيقية للشركة بعد الاخذ بالاعتبار جميع تكاليف راس المال المستثمر، وتتاثر تلك القيمة بمجموعة عوامل واحدة من اهم ت | The concept of economic value added is quite different from the accounting profits shown by companies in its financial statements, as they reflect the true economic profit of the Firm after taking into consideration all the invested capital costs, this value is affected by a variety of factors one of the most important of these factors are debt ratio used by The Firm So this research was designed to recognize the nature of the relationship between the size of the debt used and economic value added under contrast Sizes of Firms. The research population in shareholding companies listed on the Iraq Stock Exchange, with a choice of intentional sample of 24 shareholding company representing approximately 27% of the research population after achieving certain conditions, It was to rely on the annual financial reports of the Iraqi Stock Exchange for 6 years , for the period from 2008 - 2013. A set of statistical methods have been used in analysis the relationship between the variables and test the research hypotheses, Including linear regression model both types simple and multiple, Pearson correlation coefficient, analysis of variance (ANOVA) , the coefficient of determination as well as conducting all of the t - test and f - test to determining the statistical significance of the relationships between variables. The research results indicated to the existence of a significant effect for the size of debt used in the economic value added, and that this effect increases with the entry Frim size as a third variable in the test model that relationship and the reason for this to the strong relationship shown by the correlation coefficient between the Firm size and the levels of debt , The results also showed there are clear differences in the economic value added between the sample companies, since only 42% of the sample companies has achieved the average value added during the six years of the study, While the other companies which represent 58% of the sample research did not succeed in achieving the average value added during those years, but to exceed it to Accidental loss value during some of those years. Consequently, the research recommends to need the attention of corporate management at Approaches based on the value in the measurement of the actual profits earned , And the importance its acknowledgment of the positive impact resulting from the use of debt in maximizing Shareholder wealth and value added of the Firm , In order to determine the appropriate ratios of debt used according to the size and capabilities of the Firm