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اثر سعر الصرف الاجنبي على النمو الاقتصادي في العراق للمدة (1990ـ2015) == The Impact of Foreign Exchange Rate On Economic Growth In Iraq (1990 - 2015)

Author name: حوراء عبد الزهرة جواد السلطاني
Supervisor name: احمد خليل الحسيني
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University of Babylon - Faculty Of Administration And Economics - Department Of Financial And Banking Sciences
Language: Arabic
University location: Babylon
First pages:
Abstract: هدف البحث الى ايضاح الاثار الاقتصادية لتقلبات سعر الصرف الاجنبي امام الدينار العراقي في معدلات النمو الاقتصادي خلال المدة (1990 - 2015)، وتحديد اتجاه تلك الاثار وطبيعة تاثيرها على الاقتصاد العراقي، كما ان الاقتصاد العراقي شانه شان جميع البلدان النامية تع | The study aimed to clarify the economic effects of the Iraqi dinar exchange fluctuations in economic growth rates during the period price (1990 - 2015), and to determine the direction of these effects and the nature of their impact on the Iraqi economy. The Iraqi economy, like all developing countries exposed to many of the economic imbalances and even more sharply since the early nineties and until now, which led to the loss of the factors of economic stability, and then the absence of an enabling environment for economic growth, due to wars and blockades Iraq experieuced, the weakness of domestic resource mobilization, and the increased reliance on external financing, in addition to the external debt problem. However these are the wrong economic decisions which had an influential role in most of the distortions and crises the Iraqi economy suffers from. Thus the importance of the study lies in the role that could be played by the exchange rate in effect on economic growth rates in Iraq and the advancement to overcome the problems. The study starts from the premise that " The fluctuations of the Iraqi dinar exchange rate has a negative impact on economic growth variables and their impact more pronounced as compared to the stability of the exchange rate; a neutral effect". To achieve the objectives of the study, there are three chapters, the introduction and conclusion.Chapter One : the theoretical and conceptual framework of the exchange rate and economic growth.Chapter TWO : The indices measure the exchange rate trends and economic growth in Iraq.Chapter Three : Measuring the impact of exchange rate in the economic growth of the Iraqi economy. The current study used a form of analysis record (VAR) and through a standard program (E - views), that depending on the stability of the time series as preprocessing results indicate. all model variables as stable at the level of the moral level of 1% and the level of significance of 5%, and then tested joint integration, that proved the existence of a long - term equilibrium relationship between the independent variables and the dependent variable, then the estimate vector autoregressive (VAR) to the variables of the study.

مقارنة بين طرائق تقدير انحدار الحرف العامة في معالجة مشكلة التعدد الخطي شبه التام مع تطبيق عملي == A Comparisons Among The Generalized Ridge Regression Methods of Estimators Under Multicollinearity Problem With A Praxis

Author name: حنين مراد يوسف الصالحي
Supervisor name: سجى محمد حسين الهاشمي
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: يلقى موضوع خرق احد فروض الانحدار اهتماما واسعا وواضحا في معظم الدراسات لذلك تنبع اهمية هذا البحث من خلال الكشف عن احد هذه الفروض ومعالجتها والمتمثلة بـ وجود علاقة خطية بين اثنين او اكثر من المتغيرات التوضيحية والتي تدعى بمشكلة التعدد الخطي (Multicollinea | The violation of regression assumptions is one of the interesting topics in many fields. This thesis deals with multicollinearity problem by using some of generalized ridge regression methods (GRR, MJR, GJR, GL, AUGRR, and AUGL) as well as our proposed method (Almost unbiased Generalized Jackknife Ridge) (AUGJR). In addition, these methods are compared with parameter (k) in ridge and parameter (Liu D). These methods are evaluated based on the mean squared error (MSE) to obtain the best method of these methods with the suitable parameter.To evaluate these methods, we use simulation studies by using the R statistical program. Five variables are simulated with different sample sizes (n=15,20,60,300), different variances (0.16,0.13,0.18) and different correlation coefficients (r=0.16,0.13 and 0.18) with (s=10 and 2). The results show that AUGL, AUGJR and AUGRR are the best methods in terms of the MSE. The differences are very small among them. The methods are also evaluated based on real data example (Rail transport for the passengers and cargo), which is obtained from Iraqi Ministry of Planning.We first detected the problem of multicollinearity by using the Variance Inflation Factor (VIF) and Condition Index (CI). Then, we build a model of revenue for transportation after they have been estimating its features at the best methods.

تاثير الذكاء الثقافي في رسم السياسة المحلية في مجلس محافظة ذي قار : بحث استطلاعي == The Effect of Cultural Intelligence In Drawing Local Policy (Field Research In Provincial Council Thi Qar)

Author name: حنين قاسم حسن
Supervisor name: تلا عاصم فائق
General topic: Administration and Economics
Specific topic: General Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث عبر فصوله ومباحثه لاختبار علاقة وتاثير الذكاء الثقافي بابعاده( الاستراتيجية , المعرفة , الدافعية , السلوك ) كمتغير مستقل في رسم السياسة المحلية كمتغير معتمد بابعادها (التمكين , المرونة , العدالة التنظيمية , التمويل المحلي ) في مجلس محافظة ذي قا | This research aims to examine the correlation and the impact of Cultural Intelligence with their dimensions ( Strategy , Knowledge ,Motivation , Behavior ) on Drawing Local politics and their dimensions ( Empowerment , Flexibility , Organizational Justice , Local Funding ) In Dhi Qar Provincial Council To determine the extent of the presence of significant statistical differences between research variables Due to the recent experiment which requires clarification of the role of the pivotal and important carried out by the provincial council in the exercise of his work in light of the diversity of cultures and the peculiarities of the local community, which may impede the provision of equal services to all those parties were chosen this research. The importance emanated through the identification and dissemination of cultural intelligence and work to entrench the concept in a scientific and practical in the minds of members in order to enhance the value and type of local politics drawn by them to get to a state of satisfaction among the individual and the community alike ,The current research adopted the descriptive analytical method to accomplish, since the data were collected from 31 members representing the research community full form to be considered the most specialized in the research variables and employed for this purpose resolution, adopted the research program (SPSS V.21) (Excel 2010) with methods of statistics descriptive (Cronbach's alpha test of truthfulness , percentages, mean, coefficient of variation, standard deviation, simple Pearson correlation coefficient, simple regression coefficient) to test the hypotheses , The research concluded the most prominent among the findings of an association and the influence of moral and cultural intelligence in shaping domestic policy dimensions with a weak effect was not significant to the cultural dimensions of intelligence (behavior, knowledge) in drawing local politics , the research included four axes first went to the methodology and second to theoretical frame and the third to view and analyze the results and test hypotheses while the fourth was devoted to the conclusions and recommendations.

امكانية التحول الى المنظمة المتعلمة في ضوء تحليل فجوتي المعرفة والاداء الاستراتيجي : بحث تطبيقي في عدد من المصارف الاهلية العراقية == The Possibility of Transformation To A Learning Organization In Terms of Analysis The Knowledge And Strategic Performance Gaps : Applied Research In A Number of Iraqi Private Banks

Author name: حنين شلال ابراهيم العزاوي
Supervisor name: صلاح الدين عواد كريم الكبيسي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يسعى البحث الى تسليط الضوء على تحليل العلاقة بين فجوتي المعرفة والاداء الاستراتيجي ومدى تاثير هذه العلاقة على امكانية التحول الى المنظمة المتعلمة , وسعى البحث الى تحقيق جملة من الاهداف المعرفية والتطبيقة. اذ تعد المعرفة المورد الاساسي لنجاح المنظمات لذل | Research seeks to shed a light on analyzing the relevance between the gap of knowledge and the gap of strategic performance and the effect of this relevance to the possibility of transformation the learning organization. The research sought to accomplish a number of practical goals : knowledge is considered the main source of organizational success; hence, organizations always seek to develop their skills through reducing the knowledge gap, treating it and standing on the relation of the gap of strategic performance of the organization; it is expected that the strategic gap is effected by the knowledge gap in a wide range manner, over and above the great desire to alter into enlightened organizations to meet the requirements of the 21st century.The main problem to be discussed was : is that analyzing the relation between knowledge gap and the strategic performance gap leads to the fact that organizations necessarily change into learning ones, the fact that those organizations understand this equation and their abilities in finding a kind of convenience between knowledge gap and the strategic performance gap and how to employ this relation to the possibility of transformation the learning organizations.In order to clarify the relationship between the researches variables, five main hypotheses have been formed, the questionnaire method has been adopted as a means of gathering data and acquiring financial data with its analysis. The questionnaire was subject to Validity and reliability tests : distributed to 62 Managers of private Iraqi banks (Baghdad, Al - Kheleej, Ashoor, Al - Itihad & Ilaf) and for analyzing research data the (SPSS) and (Excel) ready - to - use programs were used. The main statistical tools used in analysis were : "percentage, frequency, average, diversion, differential factor, Spearman connection factor, simple linear slant and the route analysis".The statistical methods discharged a number of results, mainly the The existence of a positive relationship between analyzing the knowledge gap and the strategic performance gap, to the possibility of transformation the learning organizations and not to mention the effect of knowledge gap in building learning organizations mediated the gap of strategic performance.In the framework of discussing the results, the research forwarded a number of conclusions, mainly that analyzing the relation between knowledge gap and strategic performance gap has a great impact on diverting it to learning organizations.

الاستثمار في تكنولوجيا المعلومات ودوره التفاعلي في العلاقة بين القيمة المضافة لراس المال الفكري والاداء المالي : بحث تطبيقي == Investing Information Technology And Its Interactional Role In The Relationship Between Value Added Intellectual Capital And Financial Performance

Author name: حنين خالد صالح احمد البازي
Supervisor name: مصطفى منير اسماعيل
General topic: Administration and Economics
Specific topic: Industrial Management
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: تحدد الهدف الرئيس من البحث بدراسة الدور التفاعلي للاستثمار في تكنولوجيا المعلومات بالعلاقة بين القيمة المضافة لراس المال الفكري والاداء المالي حسب ما تمخضت عنه مراجعة الادبيات على مستوى النظرية , بما فيها الدراسات السابقة, واستنباط اتجاهاتها المرافقة بقوة | The basic aim of this research is to study the interactional role of investing information technology on the relationship between value added intellectual capital and financial performance as literature review suggested on the theoretical level, including previous studies, with the deduction of its trends strongly predicted by research hypotheses and their content associated with the investment in intellectual capital after information technology tools being employed in this direction to improve the financial performance of the studied companies at the levels of both industrial and banking sectors verifying the possibility of achieving superior returns. In order to provide effective solutions to the research problem and answer its empirical questions, a non - random sample was chosen included (40) forty Iraqi Joint - Stock companies traded at Iraq Stock Exchange distributed evenly between industrial and service sectors with a research horizon of (3) years (2011 - 2013). Then, variables are measured and analyzed on the financial and statistical levels, descriptively and explanatory, using panel data analysis technique to examine the spatial variation (between) and temporal one (years). The measures of central tendency and dispersion, correlation and regression have also been used for statistical description and interpretation. Furthermore, after analysis of quantitative data of the sample companies were examined, and research hypotheses were tested on the two subsamples levels, it has reached to a number of conclusions confirm the validity of research hypotheses on the enhancement of investment in IT the relationship between value added intellectual capital and financial performance with positive trends as to banking sector; not the industrial one. Many recommendations have proposed the necessity of investment in intellectual capital which is expected to improve the efficient use of the organization's resources and adding value to it and to achieve an adequate return for the competitive positions in the market. Future works have also indicated focusing on other research designs in the way of scientific investigation and theory improvement.

العوامل المحددة لاستراتيجيات تسعير المنتج الصناعي في سوق الاعمال العراقية : بحث تحليلي في عدد من شركات القطاع الصناعي == Determinants of Industril Product Strategies In The Iraqi Business Market Pricing Search Analytical In Number of The Iraqi Industrial Sector Companies

Author name: حنان صفاء علي الربيعي
Supervisor name: نعمة شليبة علي الكعبي
General topic: Administration and Economics
Specific topic: Hospital Management
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يمثل التسعير مكانه مهمة من بين عناصر المزيج التسويقي ( 4ps) لكونه يمثل جانب الايرادات فيها التي بدورها تمثل احد الركائز المهمة من الموارد المؤثرة في بقاء المنظمات ونموها وتطورها , وان الاخفاق في تحديد مستويات الاسعار واستراتيجياتها له اثارا خطيرة على واقع | Pricing has an important position among the elements of marketing mixture ( 4ps ) as it represents revenues that in turn represent one of the important pillars' for resources affecting on organizations sustainability and development , and the failure in determining prices and their strategies has a dangerous effect on the organizations reality and future as a whole. from this point , we have chosen the title of this research named.This study is considered important because of pricing importance as it represents the resource that contributing in achieving companies objectives ( under research ) and enhancing their effectiveness , competition and position in the market. a number of industrial sector companies are chosen ; and the test of correlation and effect hypotheses for pricing strategy are adopted in this study. the sample tested is of the managers of industrial sector of ( Al - zawraa General company , Iraqi cement company , modern dyes company , General construction company , and chemical industries company ). data is collected of (102 ) managers of the company’s management , and questionnaire is used as an essential tool for data collection , in addition to that , personal interviews are made in the companies for the study sample. a number of computerized statistical techniques in spss system are used for handling data , and the factors effecting in them and their determinants.The most important conclusions of this study are , the companies lack for marketing departments , their pricing strategies are not clear , there is an effect of lawful and government factors on pricing directions. the study has recommended the necessity of decreasing government constraints on pricing for these companies, and choosing clear strategies suitable for the market and competition.

افضل طرائق المعاينة في تقدير اعداد النخيل في محافظة البصرة == Optimum Sampling To Estimate Date Palm In Basrah Governorate

Author name: حنان سعيد مالك الراوي
Supervisor name: رفعت لازم مشعل الخميسي | عدنان شهاب حمد
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: مما لاشك فيه ان لكل اسلوب من اساليب المعاينة مزايا ومبررات في استخدامه، وغالبا ماترتبط عملية اختيار اسلوب المعاينة بجانبين اساسيين، اولهما معيار التجانس بين المفردات سواء على المستوى الكلي ام على مستوى اجزاء(او مجاميع) من المجتمع، وثانيهما الامكانات المتا | There is no doubt that each technique of sampling techniques has advantages and reason for using it, and mostly the correlation of choosing sampling technique with a essential two sides, first of them is the standard of homogenous between units as for all population, and the second one is the abilities that are available to fulfills survey. And in using Stratified Random Sampling Technique in evaluating the suitable population to apply an important role to get a high efficiency estimator to compare with other Sampling design. As the target of this searching is to get the best ways that increase the accurate estimation of the Date Palms number in Basrah governorate and in using different kind of sampling estimator, the comparison has been done between the mean variance of Simple Random Sampling and the mean variance of the Stratified Random Sampling, and it is clear in the comparative results hat using Stratified Random Sampling give the best estimation. The determination of strata boundaries (strata formation) have interested role in obtaining efficient estimators, several strategies of strata formation were constructed, it is proved that the approximated frequency strategy at ?= ½ is the most efficient, researchers discussed developing this strategy through using different values of (?), or different sample allocations. In this searching three approximately frequency had been applied , and to divide the population into strata and point out the optimum limit strata, and the sample allocation has been determined by using Neyman distribution. And it is clear in the result that using the approximated frequency is the nearest and efficient to estimate the Date Palms number in Basrah governorate, by counting the Stratification mean variance and the stratification mean for the three approximated frequency. And the reason to know wither the Stratified Random Sampling is efficient and better than the Simple Random Sampling in evaluating the Date Palms number the experiment of the hypothesis between two population has been used, the results of that experiment show the difference between the two means that lead to reject the Null hypothesis and to accept the Alternative hypothesis, according to this the search recommended to use the Stratified Random Sampling according to the new divided stratification by using frequency, taking into consideration using Neyman distribution o determine sample size and sample allocation

معوقات تطبيق فلسفة ادارة الجودة الشاملة في عدد من منظمات الخدمة العراقية == Obstacles To The Application of Total Quality Management Philosophy In A Number of Iraqi Service Organizations

Author name: حنان رياض خليل العبيدي
Supervisor name: مها كامل جواد
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: تكمن مشكلة البحث حول تشخيص المعوقات التي تحول دون تطبيق ادارة الجودة الشاملة TQM في عدد من منظمات الخدمة العراقية, وتتضح اهمية البحث في ابراز دورادارة الجودة الشاملة TQM في دعم وتحسين المنظمات التي تعمل ضمن القطاعات الخدمية وزيادة اهتمام الادارة العليا بض | The aim of this research is to statement the main obstacles that prevent the application of total quality management (TQM) in a number of Iraqi service organizations. The research, also, tries to classify the priority of the obstacles depending on the type of surveyed service organizations. And diagnoses the extent to agreement or difference of the research sample member's views on the order of obstacles of TQM, and also proposes a set of solutions to address these obstacles.The research is based on test of two main hypotheses, the first one is (There are a set of obstacles prevent the application of total quality management TQM in a number of Iraqi service organizations), whereas the second main hypothesis is (There are a significant differences between the views of the research sample members about the obstacles to the application of total quality management TQM in a number of Iraqi service organizations). A group of service organizations were selected and by one organization in each of the sectors (health, finance, education, higher education, and tourism), which are, (Al - Yarmouk Teaching Hospital, Rafidain Bank/ Branch of Hay Al - Arabi Al - Jadid, Al - Karkh/1 Directorate of Education, College of administration and Economics/ Baghdad University, and International Palestine Hotel). The research adopted the questionnaire as a tool to analyze the practical side, which was distributed to the leaders by a total of (80) questionnaire.A number of statistical methods, appropriate to the nature of the data and the research hypotheses, have been applied. It has been used : frequencies, percentages, mean, and standard deviation to describe and analyze the sample, and one sample t - test to test the validity of the first major hypothesis, also, F - test (ANOVA) and LSD (SCHEFFE) to test the second main hypothesis and sub - hypotheses derived from it.The research has shown the existence of a set of obstacles that prevent the application of TQM in surveyed service organizations, which are, (administrative obstacles, cultural obstacles, obstacles of human resources, financial obstacles, and environmental obstacles). It also shows that there are significant differences between the views of the research sample members about the "administrative and environmental obstacles" in Iraqi service organizations. And there are no significant differences about the "cultural, human resources and financial obstacles" between surveyed service organizations.The results of the research showed that the administrative obstacles have been at the forefront of the obstacles that prevent the application of TQM in all of Al - Yarmouk Teaching Hospital and College of administration and Economics, while the obstacles of human resources were in the first place for the Rafidain Bank. Also, the financial obstacles had a priority among the other obstacles in Al - Karkh/1 Directorate of Education, whereas the environmental obstacles have topped in the International Palestine Hotel. So the researcher recommends surveyed organizations to start the treatment and removal of TQM obstacles depending on their own priority.

العلاقة بين الابداع والتغير التنظيميين وتاثيرهما في فاعلية المنظمة : دراسة تطبيقية لاراء المديرين في شركتي المنصور وابن سينا العامتين == The Relationship Between The Organizational Innovation And The Organizational Change And Their Effects On The Organizations Effectiveness (A Poll Study For A Sample of Ministry of Industry Companies

Author name: حميد علي احمد الملا
Supervisor name: صبيحة قاسم هاشم الاعرجي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: تناولت هذه الدراسة موضوع العلاقة بين الابداع التنظيمي والتغير التنظيمي وتاثيرهما في فاعلية المنظمات. ولقد اختبرت الدراسة في القطاع الصناعي ممثلا بشركة المنصور العامة وشركة ابن سينا العامة احدى تشكيلات وزارة الصناعة والمعادن. وطبقت الدراسة على عينة مكونة | This study has taken into consideration the subject of the relationship between the organizational innovation and the organizational change and their effects on the organizations effectiveness. The study has been tested in industrial sector represented by two major companies related to Ministry of Industry in Iraq. The first company was State Al - Mansour Company , The second one was State Ibn Sina Company. The study was applied on a sample of (140) managers distributable among many managerial levels members of ( board of directors, general managers or delegated managers, department managers, division managers, and unit and office managers ). The study has used the questionnaire as a main tool for collecting the data, and information in addition to the personal interviews and some annual reports related to companies. The study has tried to test a number of major and minor hypotheses related to the relation and regression among the variables of the study, and the differences among the companies in the main variable of the study for the purpose of answering all the questions related to the problem of the study and reaching the established objectives. For the purpose of processing the data and the information related to the study the researcher has used tested by non - parametric statistical tools as : Mediator, Scope, False limit factor and Regression. The study has reached to several conclusions, such the availability of the main three variables in a high level in the all companies under consideration, the availability of significant correlation among them, and significant effect for each of the organizational innovation and organizational change in the organizational effectiveness. And these results came appropriate with the hypotheses related to this aspect. The researcher has presented a number of recommendations, such as the necessity of encouraging and building organizational innovation by the companies managements and applying that in their different policies and programs related to the human resources. In addition to that, it is necessary to adopt the organizational change culture and training the managers on its skills and traits. Farther more, the necessary of the dependence of companies in executing its operations and the treatments with their customers, market, and on the standards and indicators that a achieve the effectiveness and success in their functions in different means and techniques.

التاثيرات البيئية والمالية لمعالجة النفايات الصلبة وانعكاساتها على التنمية المستدامة : بحث ميداني في مدينة كربلاء المقدسة == Environmental And Financial Effects of The Treatment of Solid Waste And Its Impact On Sustainable Development Search Field In The Holy City of Karbala

Author name: حميد خضير جاسم اليساري
Supervisor name: اياد طاهر محمد الجبوري
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
Key words:
  • النفايات الصلبة
  • اساليب معالجة النفايات الصلبة
  • البيئة، المالية
  • التنمية المستدامة
First pages:
Abstract: هدف البحث هو التعرف على التاثيرات البيئية والمالية للنفايات الصلبة والعلاقة بين اساليب معالجتها والجانب البيئي والمالي ومن ثم انعكاس التاثيرات البيئية والمالية على التنمية المستدامة, وذلك من خلال استطلاع اراء القائمين على ادارة النفايات الصلبة ومعالجتها و| The aim of this research is to identify the environmental and financial Effect of solid waste and the relationship between styles of Solid waste treatment and Environmental and financial side , then the reflection of environmental and financial Effect on sustainable development , through a survey on solid waste management and treatment, this survey included (40) employees of holy Karbala Municipality Directorate, as well as (20) employees of supervisory authority on the management of solid waste ,representing by Directorate of Karbala environment. To achieve the aim of the research was planned hypothetical express logical relationships between variables : the independent variable (styles solid waste treatment(,The mediator variable (environmental and financial aspect( and The dependent variable (sustainable development).several hypotheses have been suggested as initial answers to explain the nature of these relationships , this research seeks to verify their validity.Also one of the the objectives of this research is to identify styles Solid waste treatment currently used by Karbala Municipality Directorate and the amount of waste per day, their characteristics and determine the current cost to be borne by Karbala municipality Directorate and revenues from them.Research methodology was an descriptive and analytical approach, based on field research style. a questionnaire has been prepared as a research tool to measure the environmental and financial effects of the treatment of solid waste and its Effect on sustainable development, hypotheses was tested by statistical tools as : the arithmetic mean , standard deviation , coefficient of variation , correlation coefficient and simple linear regression coefficient.The results showed the following : 1. the absence of application of any style for Solid waste treatment officially in the holy city of Karbala.2. There is a correlation and Effect between the styles of solid waste treatment and environmental aspect.3. There is a correlation and Effect between the styles of solid waste treatment and financial aspect.4. There is a correlation and Effect between the environmental aspect and sustainable development.5. There is a correlation and Effect between the financial aspect and sustainable development.6. There is a correlation and Effect between the styles solid waste treatment and sustainable development.

دور المنظمات غير الحكومية في تنمية المجتمعات المحلية : دراسة تحليلية لعينة من المنظمات غير الحكومية في محافظة كركوك == Role of Non Governmental Organizations In The Development of The Local Communities Analysis Studying For A Sample From The (NGOs) In The Governarate of K

Author name: حميد انور احمد العبيدي
Supervisor name: منقذ محمد داغر
General topic: Administration and Economics
Specific topic: General Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: من المعروف المنظمات غير الحكومية مكونا رئيسا من مكونات التنمية التي تساهم في تعزيز دور الحكومات في هذا المجال، واصبحت هذه المنظمات تمارس ادوارا تتراوح بين تقديم الخدمة الى الدفاع عن حقوق الافراد واستدامة البيئة. استهدفت هذه الدراسة بيان دور المنظمات | The NGO non - governmental organizations represent the main contents of the development in the time where the governments do not play main role in the arena. These organizations play role witch ranges from presenting services to defend the right of individual, and to maintain the environment.One of the objectives of the thesis is to clarify the role of the “NGO” the non - governmental organizations in Karkouk in order to achieve the local development through studying a sample/example of an organization working there. And for achieving the main objectives, the research tried to achieve the subsidiary objectives represented in recognize the characteristics of the Non - Governmental organizations and to know its objectives and its contents and what is concerning its independence.Finally, recognition of the development activities that these organizations are undertaking, and analyzation these organizations for knowing the role they play in the development of the local community in Karkuk.The thesis was generated by the question : do the non - governmental organizations, in Karkuk, play a role in the development of the local communities? Is there an interest in a certain dimension of the local development dimensions (economic, social, political) more than the other dimensions? Is the announced specialization of the organization plays a role in determining the dimension on whish based the local development? The questions of the thesis have been answered and conclusions have been made, which the most important are : there is no balance in the geographic distribution for providing the activities of the non - governmental organizations, for the interest of the city on the count of the countryside; the limitation of the participation of the non governmental organizations in the economic development field while it ontributes highly in the political and social development field. And finally, the majority of the organizations are serving a specific sect.Also, the study made recommendations like : the necessity that the non - governmental organizations take care of the economic filed. And the necessity that the non - governmental organizations get away of the social classes in the field of its work. It is necessary to direct and to highlight the necessity of unifying the direction of registration of the non - governmental organizations.

دور الممارسات الفردية والجماعية في تحقيق متطلبات راس المال المعرفي : بحث استطلاعي لعينة من اساتذة جامعة بغداد

Author name: احمد حسن احمد
Supervisor name: صلاح الدين عواد كريم الكبيسي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:

التحليل الاحصائي لتجارب القياسات المكررة للبيانات المصنفة == The Statistical Analysis For Experimental The Categorical Data of Repeated Measurement

Author name: حلا كاظم عبيد الصبيحاوي
Supervisor name: سجى محمد حسين الهاشمي
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: حيث تم استعمال اختبار (Cochran, Mc Nemar, Ireland & Kullback, Stuart, Bhapkar, Ireland & Ku & Kullback) على بيانات ذات معالجتين وكل معالجة بمستويين المتمثلة ببيانات مرض ضغط الدم ولدوائين وكل دواء بمستويين (ملائم وغير ملائم) ومن خلال الجانب التطبيقي تم الو | In this dissertation the study have concentrated on the use of repeated measurements tests of catcorigal data, where we used (Cochran, Mc Nemar, Ireland & Kullback, Stuart, Bhapkar, Ireland & Ku & Kullback) tests on two treatments data, and every treatments with two levels which represent raised blood pressure data, and for two medications, each medication with two levels (appropriate and inappropriate), through the practical aspect, we concluded that the ratio of response for the two medication are the same. Also we used (Ireland & Ku & Kullback, Bhapkar, Stuart) tests on data with two treatments, each treatment has more than two levels that represent data of fifth grade (High school) for Arabic text book through years (2001 - 2004) in sumer high school, in which the first treatment represents the students grades in mid term exam, and the second treatment represented the student grades in final exam, through the practical aspect we gained an equivalent results in the previously mentioned methods (in which the students levels in mid term exam equivalent to that in final exam). We also used (Ireland & Kullback, Cochran) tests and weighted least squares (WLS) tests on three treatments data in which every treatment has two levels that represents data of student in the same grade, and in the same years for English text book in which the first treatment represents the first term average, and the second treatment represents the student's grade in mid year, and the third treatment represents the average of second term. And for two levels (Pass and failed), through the applicative of these test on these data we concluded that the level of any given student in first term is equal to the level in mid year and it's also equal to that in second term.

مقارنة طرائق تقدير دالة البقاء لتوزيع لوماكس باستخدام عينات مراقبة من النوع الثاني

Author name: حلا سلمان فرحان
Supervisor name: صباح هادي عبود الجاسم
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: في هذه الرسالة تم تقدير دالة البقاء لتوزيع لوماكس اخذين بنظر الاعتبار وجود عينات مراقبة((Censored Data من النوع الثاني في حالة توافر معلومات اولية عن المعلمات بشكل دالة احتمالية اولية مشتركة لكل من معلمتي الشكل والقياس,حيث تم افتراضها حسب اسلوب الباحث(Jef | In this study have been estimated the survival function to Lomax distribution considering there was censored data (second Type) just in case if a primitive information were available about the indications as mutual primitive probability function for both : indications form & measure which assumed in order to method of the searcher (Jeffry) and also squared error loss function). So measured estimated pez S*(t) for survival function S (t) is the conditional expectation function S*(t) =E[S (t)/X].It has been used approximated methods to measure them because It is hard : to measure the complementary of numerator and denominator in a mathematics form by using Bayes method. One of these methods is the method of the searcher ( Lindley) while the other method was return to ( Tierrney and Kadon).In addition to methods formerly to estimate the survival function; the searcher has used the Shrinkage method. While she used the maximum likelihood method as a usual method for those which did not depend on the primitive information because the estimated thing had fixed quality.So, all this to make the comparison between these methods and the oldest one through simulation style by Mont - Carlo to get new estimation which carried the wanted qualities in the perfect estimated to get specific results : to choose the suitable estimation method.The searcher hade made the bayes (lomax distribution survival function) as the lindley manner was the best among the other manners to estimate lomax distribution survival function ,on general ;while the manner of the maximum likelihood method was the best manner among to other estimated manners for tiny simple size on private.

ادارة الموهبة والمقدرة الجوهرية للموارد البشرية كخيار لتعزيز الميزة التنافسية للمنظمات : بحث ميداني في وحدات الاداء الجامعي == Talent Management And Core Competency For Human Resources A Choice For Enforcement of Competitive Advantage For The Organization Field Research In University Performance Units

Author name: حسـين وليد حسين عباس
Supervisor name: غني دحام تناي الزبيدي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: الغرض من هذا البحث تسليط الضوء على العلاقة بين ادارة الموهبة والمقدرة الجوهرية للموارد البشرية وانعكاسهما في تعزيز الميزة التنافسية للكليات، وسعى البحث الى تحقيق جملة من الاهداف المعرفية والتطبيقية. اذ تشكل ادارة الموهبة الاتجاه الحديث لادارة الموارد ال | The purpose of the research to focus the light on the relation between talent management and essential core competency for human resources and its inflects in enforcing competitive advantage for the colleges. Talent management represents modern direction to manage the human resources and the principle source to provide the organizations with high skill employees and distinguished performance. Also The core competency for human resources are regarded as cornerstones execute all tasks and duties that were undertaken by the colleges including the best competencies. Due to the great changes of the environment which are the colleges carry out their responsibilities, several colleges started looking for means and ways to strengthen their competitive advantage. The Problem of Field study is represented by the existence of clear failure in implementation of the activities of Talent management and concentrate on constructing core competencies for human recourse, and negligence of its role in consolidate competitive advantage in Iraqi colleges, Also the research aimed at to achieve several applied and knowledge objectives, and According to such a problem and objective , and in order to verify the variable of the main and sub - study , we formulated (7) principle hypothesis with (24) sun - hypothesis. Adopted The questionnaire as a tool to collect data of the study according to ready criteria and standards by using pentagonal Liker grade. It was subjected to the measures of honest and firmness, and distributed among (69) person from the employees in university performance units in (18) colleges from five Iraqi universities : “ Baghdad , Almustansiriya , Technical , Alnahrain , and AL.Iraqia university “. To analyze the data of the study, we used Statistics programs (SPSS) and (Excel). The statistical instrument that used in the analysis was “curve, available coefficient , correlation coefficient for Spearman , simple and multi linear slope and analyzing of the path”. The statistic approaches showed several results , the most important one was the existence of moral relation between the Talent management and core competency for human resources. Also showed that is moral effectiveness for each of the Talent management and core competency for human resources in consolidating the competitive advantage for the colleges , and the level of the effectiveness increase if they existed together. Regarding discussion of the results , the study presented several conclusions , out of the talent management and core competency for human resources are the competitive advantage for the colleges under dynamic environment that worked in the matter , which required increasing concentration on application of the activities of talent management and construct core competency for human resources ,that a working within , through knowing the advanced experiences of other advanced countries and make use of it in a best way

تاثير قنوات التوزيع في تحقيق رضا الزبون : بحث ميداني == The Impact of Distribution Channels To Achieve Customer Satisfaction / Field Research

Author name: حسين هشام عبد الرحمن السامرائي
Supervisor name: غسان قاسم داود سلمان اللامي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد التوزيع من عناصر المزيج التسويقي الرئيسة التي بواسطتها تستطيع المنظمات ايصال منتجاتها عبر قنوات خاصة الى جميع زبائنها في الزمان والمكان المناسبين لتحقيق المستويات المرغوبة من رضا الزبون، ولذا ومن هذا المنطلق والاهمية يعتبر بحث تاثير قنوات التوزيع في | The distribution of the elements of the marketing mix key by which organizations can deliver their products through private channels to all customers in the right time and place to achieve levels desired by customer satisfaction, so this sense and importance is to investigate the effect of distribution channels to achieve customer satisfaction in the industrial sector Iraqi basic orientation the current study. The eating study of customer satisfaction of topics complementary to the importance of distribution channels for organizations of Iraq, and the fact that the industrial sector is the most important pillars for building the economy of countries and their development, the researcher on the sample selection of industrial organizations of the Ministry of Industry and Minerals in Iraq, and the purpose of achieving the objectives of current research as sample consisted of (70) members of the administrative staff and technicians at the General Company for dairy products (Abu Ghraib) and the General Company for the manufacture of medicines and medical supplies - Samarra subsidiaries of the Ministry of Industry and Minerals in Iraq, and the purpose of updating the requirements of research data was collected and employ personal interviews as well as observations researcher that reward with the research sample, were Using a number of statistical methods mean, standard deviation, and simple linear correlation, and simple linear regression coefficient, and multiple linear regression coefficient, and test (Mann - Whitney) in the display, analysis and interpretation of the results of the study. The research found to a number of conclusions, mainly managed departments marketing that uses factors influencing the selection of distribution channels and evaluate the performance of distribution channels in directly influence customer satisfaction in order to achieve the levels desired satisfaction by senior management, but the influence evaluate the performance of distribution channels to achieve Customer satisfaction was greater than the effect of the distribution channels (totaling), On the other hand, factors affecting the choice of distribution channels have had a deep impact in achieving customer satisfaction, especially the factors relating to the organization totalling axes. The most important recommendations, the Iraqi companies Industrial if it wanted to achieve levels desired customer satisfaction it must increase interest productivity distribution channels and by working on a comparison between the rate of productivity channels distributive owned with rates similar to companies other competition, and motivate and reward members, and improve productivity channels distributive, and addressing the problems and obstacles faced by the members of the channel, and increased influence in the recruitment of all potential and financial resources optimally, so this sense and important companies must when selecting channels distributive appropriate work on the design of distribution channels fit in with their products and taking into care factors influencing in the selection of these channels on the one hand and evaluate the performance of the members of the channel (an attempt to take corrective action to adjust according to market developments) on the other, which ensures organizations Iraqi industrial further increase distribution opportunities for their products and to achieve levels desired by customer satisfaction, which is one of the most important objectives of Industrial Organizations Iraqi.

محـددات الميزة التنافسية للقطاع الصناعي في الصين والعراق : دراسة تحليلية == Determinants of Competitive Advantage In The Industrial Sector In China & Iraq Analytic Study

Author name: حسين غازي رشيد
Supervisor name: فوزي حسين محمد الحديثي
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: The determinant of competitive advantage is one of the most important topics of the international economics because of the fierce competition at the national markets ,and so many studies have been conducted to answer the question - why some countries succeeded in creating and keeping its competitive advantage while others failed in this achieve this goal.The study goes off from the following hypothesis to adopt the determinants as a package plays a major role in gaining a foothold at the international markets. The aim of the study is to find out the nature of the determinants of competitive advantage of the industrial sector in Chinas economy.To test the hypothesis ,the study included three chapters ,the first was dedicated for the conceptual aspects ,while the second was devoted to the determinants of competitive advantage in the Chinese economy.the third studied the Iraqi industrial sector and its opportunities in the lights of determinants of competitive advantage. The study reached the following conclusions1 - the abundance of the production factors that embodied in the comparative theory is not anymore able to explain success at the international markets.2 - The new concepts of competitive advantage focuses on the productivity of the production factors.3 - China did not rely on its low - wage labor only but also tried every thing possible to keep its competitive advantage through building modern infra - structure, spending more entraining labor force, and allowing foreign investment.4 - The industrial sector in Iraq is very weak because the makers of economic policy neglected all determinants of competitive advantage

استخدام المواصفة القياسية الدولية لتحسين جودة الاداء ISO 9001 : 2000 في قسم المشتريات لشركة نفط الجنوب : دراسة حالة == Improvement Performance of Purchasing Department of South Oil Company In Basrah (A Case Study)

Author name: حسين علي زيدان العقابي
Supervisor name: محمد عبود طاهر | علي محسن يوسف
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Basrah
First pages:
Abstract: Purchasing management is considered the most important functions of the industrial companies as to its great role in providing all requirements of the works of these companies so the performance of workers employed in purchase control in regards to the quality of performance and the positive effects on realizing the best levels of quality in respect of purchasing materials and equipment required for employment supply and production ?The study accredited the Standard specification ISO 9001 : 2000 toidentify the level of current performance quality for the stages of purchasing transaction and then evaluation the performance of purchasing department identifying weakness point and search for improvement techniques to develop the performance of employees of purchasing management. ?The main objective of this study is to identify the real fact of purchasing management and intend to improvement it through applying ISO 9001 : ?The study depended upon a hypotheses including (applying ISO 9001 : 2000) at purchasing department through determining the level of application and documentation among the requirements and the real fact of the performance of purchasing department and then express the level of quality for current performance to the sake of identifying the procedures.?The researcher concluded the following : Purchasing management suffers from the weakness of the accredited system to find qualified suppliers avoiding failure of supplying. And level the documentation of purchasing department and the limitation of reviewing and reference to old orders of the suppliers who would dealt with and they filed in supplying but it is continued dealing with them again.

تاثير بعض عوامل البيئة الداخلية للمنظمة في نجاح التخطيط الاستراتيجي : بحث استطلاعي لاراء عينة من العاملين في صحة كركوك - العراق == The Effect of Some Internal Environment Factors of The Organization In Strategic Planning Success Exploratory Research of Health Employees Sample In Kirkuk / Iraq

Author name: حسين صابر حسين جيمةغي
Supervisor name: انتصار عباس حمادي الدليمي
General topic: Administration and Economics
Specific topic: Nursing Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: تتجسد مشكلة البحث في اطارها العملي بمحدودية الاهتمام بدراسة تاثير عوامل البيئة الداخلية للمنظمة والممثلة ( بدعم الادارة العليا، الموارد، مشاركة العاملين، الالتزام التنظيمي ) في نجاح التخطيط الاستراتيجي خصوصا في المنظمات الصحية. هدف البحث الى دراسة عوا | The practical framework of the research problem is the limited interest of the study on the effect of the internal environment and factors of the organization like (support of the senior manager, resources, employees participation, organizational commitment) to the success of the strategic planning especially in health organizations.The research aims to study the internal environment factors and its effect in strategic planning success in Kirkuk Health Department in Iraqi Ministry of Health through studying their capabilities and ability to study the health organization needs by studying a sample includes (100) person (general managers, head departments, and health centers managers).The data collected by depending on questionnaire then analyzed by using the statistical program (SPSS).The study finds out some important results to prove the research hypothesis that said there is a link between internal environment factors on strategic planning success.The study finds a set of recommendations that contribute in developing the mechanism that can be applied in Kirkuk Health Department also propose more future research in strategic management fields to accommodate the problems of the health sector.

توظيف الحلول الابداعية لتحقيق متطلبات التحسين المستمر للجودة في مشاريع مياه الشرب : بحث ميداني في دائرة ماء بغداد == Harnessing Innovative Solutions For Achieving Continuous Quality Improvement Requirements In Water Treatment Plants A Case Study of Continuous Quality Improvement In Baghdad Water Authority

Author name: حسين خضر احمد
Supervisor name: صلاح الدين عواد كريم الكبيسي
General topic: Administration and Economics
Specific topic: Municipal Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث المعنون (توظيف الحلول الابداعية لتحقيق متطلبات التحسين المستمر للجودة في مشاريع مياه الشرب) الى توظيف مداخل التفكير الناقد والابداعي وادوات الحلول الابداعية للمشكلات, في التحسين المستمر للجودة, للمساعدة في انجاز العمليات التشغيلية بفاعلية في مش | This Research aims for harnessing critical and innovative thinking approaches besides innovative problem solving tools in pursuing continual quality improvement initiatives for the benefit of achieving operations results effectively in water treatment plants in Baghdad Water Authority, as integration of those two approaches with investing in employee need of achievement and self - actualization is essential to improve drinking water quality. Case study has been used in fulfilling this research in the sadr city water treatment plant, which was chosen as a study sample as it facilitates describing and analyzing its current operational situation, collecting and analyzing its own data, in order to get its own desired improvement opportunity be done.Many statistical means and visual thinking promoting methods has been used to achieve research task, at first bar charts visual representation advantages was harnessed to compare the project main treatment processes for the years (2009 - 2014) to appoint weak points to avoid them, by harnessing (P - Chart) to evaluate chlorine and turbidity processes behavior that showed a weak performance in the year (2014), and as the chart shows that these two processes variation is within statistical control limits and follows the common variable law that is inherent to any production process, we went for harnessing Pareto analysis diagram to identify significance of all project business processes variation causes in order to appoint them as main causes in the fish bone diagram to identify root causes of water quality problem, and for accurate diagnosis of variations problems the (X bar - R ) chart has been applied as it shows : changes in the center of the process, which is seen mainly on the (X bar) chart ; changes in the variation between the subgroups of the process, which is seen mainly on the (R) chart.For achieving process incremental improvement by investing in human being natural characteristic of need for achievement, the (Individuals - Moving Range) Chart technique has been applied to achieve process concurrent control, attaining its improvement by best followed acting on its constrains and by means of employees comprehensive participation, and by doing so with aids of series of action plans according to Deming's cycle, improvement results has been achieved through synoptically reduction in observations readings arithmetic means for water quality variables : residual free chlorine ; turbidity. To measure project ability for development, checklist approach has been applied to identify its capability to apply innovative problem solving methodology and continuous quality improvement initiatives, the results showed existence of these two variables in the project business procedural contexts, besides the existence of influence of the first research variable on the second, which was tested and confirmed in research hypotheses testing chapter, which showed beside that a statistical confirmation of the research quantitive improvement results. Finally Practical recommendation have been submitted that reflex research conclusions, the most important one advise adopting suitable innovative problem solving tools that support project treatment processes controlling and improvement, specially intended is the (Individuals - Moving Range) Chart technique, besides the necessity of establishing a new sub - department for quality control with incorporeal and lawful character, and a specialized continuous quality improvement team in every water treatment plant in Baghdad Water Authority

التاثيرات المتبادلة بين السياستين النقدية والمالية وامكانية التنسيق بينهما لتحقيق الاستقرار في الاسعار : العراق حالة دراسية == Mutual Influences Between Monetary And Fiscal Policy And Possibility of Coordination Between Them To Achieve Stability In The Prices (Iraq Case Study)

Author name: حسين خالد حسين الصميدعي
Supervisor name: نهاد عبد الكريم احمد العبيدي
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: The research assumes that the lack of coordination in the economy between monetary and fiscal policy will make the general level of prices in an unstable state.The research aims to clarify the objectives of coordination between monetary and fiscal policy, particularly since there are reciprocal influences between them this as well as the implications of the lack of coordination, In addition to the damages that may result in the economy, especially in developing countries such as Iraq as a case study.In order to briefing the subject of research, it has been divided into three chapters. Cares the first chapter of the theoretical framework for both monetary and fiscal policy and the interaction between them, and the second chapter dealt coordination and mutual influences for both policies, The third chapter addresses the coordination between monetary and fiscal policy in Iraq, Finally came the conclusions and recommendations reached by the researcher.The research concluded that the stability in the general level of prices, which is currently in Iraq was continuing because daily interventions of the Central Bank through currency auction. In addition Iraq has suffered since 2004 from weakness in the coordination process and until 2014, where a clear program is not available or formal framework for coordination in Iraq. But because of lower oil prices, the start of coordination between the central bank and the government to plug the budget deficit.Research has recommended that it should be both authorities agree on a common goal to achieve specific objectives for both the two policies and selecting the optimal mix that achieves this goal. Increase the credibility and transparency of the two policies through the increase in the effectiveness of the Central Bureau of Statistics, as well as the announcement of all important economic indicators. Continued the modern economy that every action taken by fiscal authority has implications on the monetary policy operations, And vice versa. Especially since the monetary and fiscal authorities have different targets led to the appearance of a conflict in the application of monetary and fiscal policy which would disappoint policies to achieve their objectives. So the modern economy cares very attention for coordination issues between monetary and fiscal policy where the need to effective coordination requires a sustainable and credible policies. So the modern economy cares very attention for coordination issues between monetary and fiscal policy where the need to effective coordination requires a sustainable and credible policies. In addition to the presence of another condition you must be met in coordination called the institutional and legal arrangements for coordination.Iraq needs to coordination between the monetary and fiscal authorities and institutional arrangements for this coordination more than other countries, especially after the modern trends pursued by the monetary and fiscal policy after 2003. Where both the two policies taken opposite directions, monetary policy has taken a deflationary policy but fiscal policy, it has taken an expansionary policy, which reduced the expansionary fiscal policy success rates and cost of monetary policy many financial costs. The importance of this research from the benefits to the economy of the coordination process, as it will make the two policies agree on common goals, which soften or eliminate current and future conflicts between the central bank and the government.In relation to the research problem is that the weakness in the coordination process creates a state of imbalance and economic instability, as both the two policies become incapable of achieving their objectives as required, in particular the stability in the general level of prices

تقييم السياسات المحاسبية لتطبيق مبدا الاعتراف بالايراد لعقود التامين المحلية في اطار معيار الابلاغ المالي الدولي (4)

Author name: حسين حوشان جار الله
Supervisor name: صفوان قصي عبد الحليم الطه
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان شركات التامين هي احدى القطاعات التي لها دور مهم في مختلف اقتصاديات العالم, الامر الذي ادى الى اهتمام مجلس معايير المحاسبة الدولية بموضوع المحاسبة في شركات التامين , وذلك من خلال اعداد معيار كامل تحدد من خلاله المعالم الاساسية التي يجب ان تحذوها شركات ا | Including that of the insurance companies is one of the sectors that have an important role in the various economies of the world, Me International Accounting Standards Board the issue of accountability of insurance companies, and through the development of full standard which it set out the basic parameters that must be Thdhuha insurance companies When making the process of recognition and measurement own contracts insurance, despite the obvious attention at the international level in the insurance contracts issued by insurance companies in terms of measurement and disclosure, but the standards and local accounting rules Council did not go towards the local base version until now resulting in the departure of local applications for international acceptance, in terms of providing information appropriate and useful, especially in the field of non - recognition of the financial statements revenue according to the international standard requirements (4) and draft proposed to develop it and on this basis Display researcher in his research subject (accounting policies, evaluation of the application of the principle of revenue recognition for local insurance contracts within the framework of IFRS (4)) It linked the importance of research of the importance of the application of the standard insurance contracts requirements IFRS4 being of modern accounting standards, which helps applied to enhance the work of insurance companies and improve their services and achieve the quality and transparency of the information provided by users on all aspects of insurance contracts, particularly the recognition of revenue, as research aims to : 1 - Statement of the way in which the economic unity under which the composition of the profits or losses of the risks through the development and investment as well as the customers account.2 - Statement on the nature and extent of the risks borne by the economic unity as a result of the issuance of insurance contracts.3 - study issued by domestic insurance companies and insurance contracts and analyze the accounting procedures used to have. To achieve the objectives Find the hypothesis that situation, that the adoption of IFRS (4) and the draft of the proposed development and other international practices and adapted for domestic purposes will contribute to the evaluation and development of standardized accounting system for insurance companies, and through this study, the researcher to a number of conclusions was the most important : 1 - The insurance contract under IFRS 4 Insurance contract is a contract whereby one of the parties accept (the insurance company) a significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder for check uncertain future event falling (insured event of it ), which adversely affects the policyholder, and so the contract is not an insurance contract unless the mission transfer insurance risk, are significant insurance risk only if such insured event to lead the insurance company to pay an additional important benefits in any way was not.2 - The IFRS 4 makes a distinction between financial risk and risk insurance, as the insurance risk is the non - financial risk transferred from the contract holder to the insurance company, so that the contract, which displays the insurance company to financial risk without insurance risk is not an insurance contract.3 - The insurance company recognizes premiums earned income directly regardless of the delivery of services provided under the contract, and this is not consistent with the requirements of revenue recognition under IFRS 4, as Paragraph 56 of the draft standard that the insurance contract revenues must imagine the promised transfer of services from the insurance contract amount reflects the services provided.4 - Requires a standard financial reporting number (4) of the insurance company to disclose data that help users understand the amounts and timing of future cash flows from insurance contracts, with the physical impact and the degree of uncertainty surrounding them that afflict the amount of maturity and claim related to them, and lack of clarity as well as the disclosure of sensitive information relating to the profit and loss and property rights for the change in the effect of physical variables.One of the main recommendations of the study are : 1 - Recommending the adoption of the International Financial Reporting Standard No. (4) and interpretations and standards relevant to make the most in the field of accounting in the insurance companies.2 - The need for revenue recognition as stipulated in paragraph (56) of the draft standard terms of Paragraph 56 of the draft standard that the insurance contract revenues must visualize the promised transfer of services from the insurance contract amount reflects the services provided.3 - The need to direct Iraqi standards and accounting rules Council to issue a specialized standard on accounting for insurance as part of a standard financial reporting number (4) and draft amending it.

تحليل وقياس العلاقة بين اسعار النفط واسعار الصرف في دولة مختارة مع اشارة خاصة للعراق == Analyze And Measure The Relationship Between Oil Prices And Exchange Rates In Selected Countries With Special Mention To Iraq

Author name: حسين حسب الله علوان
Supervisor name: ايمان عبد خضير الغريباوي
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: The relationship between oil price and exchange rate is important, especially in oil exporting countries. Because the fluctuations in oil price lead to instability of the revenue of oil exports, which leads to an improvement or decline in the net trade balance, as well as international reserves. In countries that adopted floating exchange rate regime, the improvement or decline in the net trade balance cause appreciation or depreciation in their currencies, while countries that depend fixed (or managed floating) exchange rate regime, the rise or fall in international reserves (as expected) lead to appreciation or depreciation in their currencies.This research discussed and analyzed the relationship between the oil prices and U.S. dollar exchange rate, as well as the relationship between the oil price and exchange rate in three oil - exporting countries (Algeria, Norway and Iraq), which adopts different exchange rate regimes. The unit root test, co - integration test, vector error correction model and Granger causality test have been adopted in this research to check the existence and direction of this relationship. The results were as follow : there is long run relationship between U.S. dollar exchange rate and oil price. The VECM and Granger causality test refer to dollar as ‎the explanatory variable (i.e. the dollar fluctuations lead the changes in oil price). Whereas there is no relationship between oil price and Algerian dinar exchange rate. but in Norway there is long run relationship between oil price and krone exchange rate, according to VECM and Granger causality test the oil price is the explanatory variable (i.e. the changes in oil price lead the fluctuations in krone exchange rate). In Iraq there is long run relationship between oil price and Iraqi dinar, Granger causality test refer to one direction causality run from oil price to Iraq dinar exchange rate (i.e. the changes in oil price lead the fluctuations in exchange rate). On other hand, VECM refer to two causality long run relationship (i.e. both oil price and exchange rate cause each other), the latter result is not accepted by the economic logic, because it is not possible the IQD affect the crude oil prices

تاثير اليات حوكمة الشركات في ممارسات التحفظ المحاسبي == The Effect of Mechanisms Corporate Governance In The Accounting Conservatism

Author name: حسين جليل محسن الموسوي
Supervisor name: بشرى عبد الوهاب محمد حسن الجواهري
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف هذا البحث الى الوقوف على طبيعة تاثير بعض اليات الحوكمة في ممارسات التحفظ المحاسبي لعينة من المصارف المدرجة اسهمها في سوق العراق للاوراق المالية وتحديد الالية الاكثر تاثيرا في ممارسات التحفظ المحاسبي. ولتحقيق هذا الهدف تم استعمال كل من الية ( حج | This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used two models to measure the Accounting Conservatism practices would represent by (model C - Score) and (model Basu revised), which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the period from 2008 to 2013. In light of the results recommended the search to : compel Iraqi companies listed on the Iraq Stock Exchange to disclose - I all relevant to the application of corporate governance and mechanisms of information. listed companies in the Iraq Stock Exchange on the continued practice - II of accounting policies are conservative because of their active effect in curbing the excesses of assets and gains and investor protection values, and that does not understand that call for overkill in the exercise, but guidance for the application of the decision - making and what does not allow misleading users. III - listed shares in the market companies that the Board of Directors lineup include independent members with expertise and efficiency and strive to provide an audit committee has members independent and qualified and experienced financial and accounting know - how with set limits on rates of ownership and disclosure and follow - up property effectiveness and increase interest in the drafting of the report prepared by the auditor allowing the opportunity to demand more from the accounting reservation to limit the opportunistic behavior of management practices.

انموذج مقترح لدور المحاسب الاداري في تنفيذ اليات حوكمة الشركات : دراسة ميدانية في عينة من الشركات الصناعية العراقية المختلطة == A Suggested Model For The Role of Management Accountant In Implementing Corporate Governance Mechanisms Field Study In Sample of Iraqi Mixed Industrial Companies

Author name: حسنين راغب طلب الشمري
Supervisor name: بشرى نجم عبد الله المشهداني
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: تهدف الدراسة الى تسليط الضوء على مفهوم حوكمة الشركات وتحديد ابعادها المحاسبية , ولاسيما ما يتصل بتطوير دور المحاسب الاداري من حيث الطبيعة والنطاق وكذلك موقعه في الهيكل التنظيمي في الشركات العراقية وبما ينسجم مع تنفيذ مبادئ واليات حوكمة الشركات في بيئة الا | This Study aims to highlight the Cooperate Governance concept and determine its accounting dimensions, especially what has connected with development the management accountant role concerning the nature ,scope and its location in the organizational structure in the Iraqi companies as to be complied with implementing the cooperate governance concepts and mechanisms in the Iraqi businesses environment. This study, has based to determining the governance mechanisms and management accountant role in conducting them in a sample of Iraqi industrial companies listed in the Iraqi stock exchange during the field visits for these companies and interviewing many heads, rather than analyzing the questionnaire prepared to achieve the study objective and it has been designed to survey the opinions of academics, experts, specialists and heads in the companies regarding the management accountant role (concerning the nature, scope and its location in the organizational structure) in achieving the cooperate governance mechanisms.The study has reached to several conclusions represented by the following : 1. The governing boards in the companies, sample of this study, aware to their responsibilities towards the stockholders and others of the stakeholders, but the actuality refers to a weakness in activate the governing board mechanism and requirements of conducting the tasks shouldered by their members in all companies, sample of the study, rather than a weakness in implementing other mechanisms of the cooperate governance.2. There is a clear shortage in the management accountant role in the companies, sample of the study, regarding to implement the governance mechanisms, whereas his role is limited to provide the financial information and consultations to the executive management and nothing else, rather than performing his role centrally according to the required information in terms of quantity, quality and format based on the models determined by the management. Also, there is no direct connection to communicate the information and consultations between management accountant and the executive management and other parties.This matter needs to develop the management accountant role in these companies complying with the governance mechanisms' implementation
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