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دراسة وتطوير نظام التكاليف في الشركة العربية لكيمياويات المنظفات معمل الالكيل بنزين المستقيم - بيجي == Study And Development of Costing System In The Arab Company For Detergent Chemicals (Linear Alkyl Benzene Factory - Beji)

Author name: معاد خلف ابراهيم الجنابـي
Supervisor name: خالد غازي عبود التمي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:
Abstract: تعد محاسبة التكاليف احد اهم فروع المحاسبة استخداما في الشركات الصناعية وذلك للاهداف التي تسعى محاسبة التكاليف الى تحقيقها والمتمثلة باهداف قياس تكاليف الانتاج وتوفير المعلومات التكاليفية اللازمة للتخطيط والرقابة واتخاذ القرار. فقد كانت محاسبة التكاليف لو | Cost accounting is considered one of the most important branches of accounting used in the industrial companies because of the aims that costs accounting try hard to achieve. These aims are accounting production costs, providing cost information required for planning, control and decision making. Cost accounting, if compared with financial accounting, has been developing quickly with the events and conditions surrounded and responding to the new demands of information that produce. Technical revolution had a deep impact upon the development of cost accounting with respect to the aims, systems, styles, means and samples that use cost information. Additionally, developing of industrial companies, in which the manufacturing work performed, depending on developed devices and machines - electronically controlled by using flexible and integrated manufacturing systems - , was the most important reason of developing, spreading and importance increasing of cost accounting. This is because aims of cost accounting meet with the basic aims of those companies. The aims are to access precisely to the costs of their products under the complexity of productive work and the great technological and informatics development. For developing and importance increasing of cost accounting accompanies with the great revolution in manufacturing, industrial companies inside the industrial sector are not of one industrial activity but there are many activities within the industrial sector. So, cost accounting must give cost information required by those companies. Thus, giving information suitable to the nature of companies’ activity means that there is cost system of industrial companies suitable to the nature of activity of every company and considerations of production in such companies. This must take into consideration that cost accounting in the industrial companies does not ignore the importance of cost accounting in the service companies or establishments. For industrial chemistry is one of chemistry branches, petrochemical industries are considered the most important branch of industrial chemistry. Industrial companies that manufacture chemical materials and detergents are not different from the other industrial companies working in the industrial sector respecting the importance of cost accounting. Those companies give great attention to cost accounting according to the input importance of the activity of such companies. Petrol or one of its derivatives is the base of such type of industries. For petrol is the base of petrochemical industries, that industry has great importance with respect to the activity of companies working in this field. Importance of activity of those companies can be determined by the following : 1. According to the nature of company inputs of that industry represented by petrol (or one of its derivatives), importance of petrol and increasing in costs of petrol extraction.2. According to company outputs that of chemical nature whose importance greatly increased because outputs of this industry are increasingly used as inputs in other industries. Arab Company for Detergent Chemicals is one of edifices of detergent chemicals industry in the Arab region. Company represented the problem, hypothesis and importance of research through studying cost system in the company, determining aspects of deficiency and defects and providing solutions and suggestions through developing the methods of cost accounting in the company in one chapter of this rsearch. This research is divided into three chapters : Chapter One clarifies the effect of recent manufacturing environment upon the basic elements of costs accounting systems in the industrial companies through the following three sections : The First Section deals with the basic elements of costs accounting systemsin the industrial companies, whereas The Second Section clarifies the technical development and the recent manufacturing environment. Section Three clarifies the effect of recent manufacturing environment upon the basic elements of costs accounting systems. Chapter Two is assigned to study the costs system in the Arab Company for Detergent Chemicals through the following three sections : The First Section includes a brief definition of the Arab Company for Detergent Chemicals. The Second Section explains the reality of costs accounting system in the company. The Third Section shows the account of production costs in the Arab Company for Detergent Chemicals for the forth season of 2005. Chapter Three includes developing the costs accounting system in the company through the following two sections : The First Section deals with developing the basic elements of costs accounting system in the Arab Company for Detergent Chemicals. The Second Section includes the developing of costs accounting reports in the Arab Company for Detergent Chemicals.Lastly, this research includes conclusions and suggestions attained by the researcher through his theoretical and practical study, as well as the recommendations suggested on the basis of conclusions. Study Results : 1. Planning productive power was not accessible because the section (Beji refinery), providing the basic raw material (kerosene) for the company all through the year, can not provide this raw material whenever the company need although there are many tanks of raw material in the company. This is because many reseans related to repeated cessations in the refinery and continuously cutoff in electricity. The refinery as well as the company require many days to re - start if they pass along such conditions. All these reasons affect the costs on the level of one ton and the level of one productive line. 2. Cost system in the company concentrates on the aim of accounting production costs if possible, more than achieving other aims such as providing information required in planning, control and decision making. 3. The ratio between cost of raw material and total cost is approximately 75%. It is great ratio in comparison with total cost. This proves the obvious and great influence of raw material cost upon the production of one ton of the aimed products. 4. The evidence of costs centers suggested by the cost system of company has many aspects of deficiency and defects. Cost system in this company does not include an evidence of cost elements and document group, nor evidence of units of cost account.

اثر جودة مخرجات نظم المعلومات الادارية في استراتيجيات ادارة الازمة وفق منظور فاعلية القرار : دراسة استطلاعية في الشركة العامة لصناعة الاسمدة المنطقة الشمالية / بيجي == Effect of The Quality of Output of Management Information Systems on Crisis Management Strategies In Accordance With The Perspective of Effectiveness of The Decision : Exploration Study In General Company For The Manufacture of Fertilizer Northern Region

Author name: كفاح عباس محيميد الجنابي
Supervisor name: فائق مشعل قدوري العبيدي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Salahaddin
First pages:
Abstract: هدفت الدراسة الحالية الى التعرف على العلاقات والتاثيرات المباشرة وغير المباشرة لجودة مخرجات نظم المعلومات الادارية في استراتيجيات ادارة الازمة وفق منظور فاعلية القرار من خلال تحليل العلاقة والاثر بين هذه المتغيرات. وقدمت الدراسة احاطة نظرية لابعاد الدراس | Current study aimed to identifying the relationships and direct and indirect effects of the quality of output of management information systems on crisis management strategies in accordance with the perspective of effectiveness of the decision, through th

تاثيرات اسعار الصرف على موازين المدفوعات في دول مختارة للمدة (1975 - 2005) == Effects Rates of Exchange on Balance of Payments In Selected Countries For Period (1975 - 2005)

Author name: محمد حسين شعاع الطائي
Supervisor name: عبد الكريم جابر شنجار العيساوي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Qadisiyah
First pages:
Abstract: Each State its own currency. Taken primarily to reflect the value of all goods from domestic goods to the State, is from the viewpoint of residents is the money which they can buy any commodity, including the sale of other foreign currencies, as some econ

الاستراتيجيات التنافسية ودورها في الخيار التسويقي للمنظمة : دراسة تحليلية في شركة بغداد للمشروبات الغازية == The Competitive Strategies And Its Role At Marketing Choice An Analytical Study In The Baghdad Soft Drinks Company

Author name: محمد عيدان باني الخزرجي
Supervisor name: سرمد حمزة جاسم الشمري
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تناولت الدراسة الاستراتيجيات التنافسية كمتغير تفسيري والخيار التسويقي كمتغير مستجيب وقد تضمن المتغير التفسيري (المستقل) متغيرات ثلاثة فرعية هي استراتيجية التنويع واستراتيجية التكامل واستراتيجية التركيز، في حين تضمن المتغير المستجيب (المعتمد) لمتغيرات ثلاث | This study discuss both competitive strategies as an independent variable, and marketing choice as a dependent variable, an independent variable included three sub - dimensions and these are diversification strategy, Integration strategy, and focus strate

المحددات البيئية لمهنة التمريض في العراق بحث ميداني في عدد من مستشفيات بغداد == Environmental Limitation of The Nursing Profession In Iraq, Field Research In A Number of Hospitals In Baghdad

Author name: مالك رشيد جخير
Supervisor name: مها كامل جواد
Specific topic: Hospital Management
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف هذا البحث الى الكشف عن ابرز المحددات البيئية لمهنة التمريض في العراق على مستوى عدد من مستشفيات بغداد، اذ تم اختيار مستشفيين حكوميين (مستشفى غازي الحريري ومستشفى دار التمريض) ومستشفيين اهليين (مستشفى الراهبات ومستشفى البشارة).ولتحقيق هدف البحث تم وضع | This research aims to indicate the role of environmental determinants in the the trend towards nursing career at the level of a sample of hospitals in Baghdad, has been selected as the two government hospitals (Hospital Ghazi al - Hariri Hospital and nurs

دور التدقيق الداخلي في تحديد وتقييم مخاطر القرار الائتماني : دراسة حالة في مصرف الرشيد/ الادارة العامة == The Role of Internal Audit To Identify And Assess The Risk of Credit Decision A Case Study In The Rasheed Bank\ Public Administration

Author name: محمد هادي هاشم
Supervisor name: ضياء عبد الحسين القاموسي
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تهدف هذه الدراسة الى بيان اهمية ودور التدقيق الداخلي في عملية اتخاذ المصرف القرارات الائتمانية ومدى تفهم او ادراك قسم الائتمان لاهمية التدقيق الداخلي في تقليل مخاطر الائتمان واتخاذ قرارات صائبة، واستندت الدراسة الى فرضية مفادها ان اعتماد التدقيـق الداخلي | The major objective of this study statement the importance and role of internal audit in the decision - making process of credit by the bank and the extent understands or knows of the credit department of the importance of internal audit in reducing credi

دور ممارسات التوجه التنظيمي نحو الخدمة واثره في تعزيز اداء العاملين ــ بحث ميداني في امانة بغداد == The Role of The Organizational Service Orientation Practices And Its Impact In Enhancing The Employees Performance (A Field Research In Baghdad Municipality

Author name: مرتضى عبد الحسن علي الكرعاوي
Supervisor name: نادية لطفي عبد الوهاب الجنابي
Specific topic: Hospital Management
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: Care specialists researchers theme of the trend towards service and began an important aspect of this interest, where they in this area to develop an appropriate measure of organizational orientation toward service and was the most prominent of the scale

الابعاد التنموية في استثمار اهوار جنوب العراق == The Developmental Dimensions In Investment of Marshes In Southern of Iraq

Author name: مهدي صادق ساجت
Supervisor name: كريم سالم حسين الغالبي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Qadisiyah
First pages:
Abstract: The natural resources owned by the States are one of the main cornerstones in providing opportunities for sustainable development and contribute to the alleviation of underdevelopment and poverty while preserving the rights of future generations, that ach

انموذج مقترح للتنبؤ بالتعثر المالي : دراسة تطبيقية في الشركات الصناعية المختلطة المدرجة في سوق العراق للاوراق المالية == Predicting of Financial Distress - A Suggested Model - Practical Study on The Mixed Industrial Companies Listed In Iraq Stock Exchange

Author name: محمد عباس نهود الشمري
Supervisor name: زهرة حسن عليوي العامري
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث الحالي الى تصميم انموذج مبني على الاساليب التقليدية للتحليل المالي (النسب المالية) من خلال تسليط الضوء على اهم النسب المالية الدالة على احتمالية التعثر المالي في المستقبل او التي تسهم كدليل على وجود حالات للتعثر المالي في الشركات الصناعية المخ | The current research aims to design a model based on traditional methods of financial analysis (financial ratios) by highlighted on the most important financial ratios function on the likelihood of financial distress in the future, or it's contributing as

بناء محفظة الاسهم العادية باستخدام ستراتيجية الادارة النشطة وتقييمها : دراسة تطبيقية في سوق العراق للاوراق المالية == Construction of Common Stock Portfolio By Using Active Management Strategy And Evaluate It - Application Study In Iraqi Stock Exchange, ISE

Author name: هند ضياء عبد الرسول
Supervisor name: علي جيران عبد علي الخفاجي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Qadisiyah
First pages:
Abstract: سعت هذه الدراسة لاستخدام واحدة من استراتيجيات الاستثمار المحفظي وهي استراتيجية الادارة النشطة لبناء محفظة اسهم عادية في سوق العراق للاوراق المالية لتحديد الى اي مدى تستطيع هذه الاستراتيجية ان تتيح للمستثمر الفرد او الشركة الحصول على افضل مبادلة بين العائد | In this study I tried to use one of the investment strategies portfolios. It is the strategy that active management to build a portfolio of ordinary shares in the Iraqi market for securities to determine the possibility of strategic active management that

تشخيص الفجوة بين نظام ادارة امن المعلومات المعتمد ومتطلبات المواصفة الدولية (ISO27001 : 2013) في الهياة العراقية للحاسبات والمعلوماتية == Diagnosis of The Gap Between The Applicable Information Security Management System And The Requirements of The International Standard (ISO 27001 : 2013) In The Iraqi Commission For Computers And Informatics

Author name: عامر حمدي عبد غريب
Supervisor name: ايثار عبد الهادي ال فيحان المعموري
Specific topic: Industrial Management
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تضمن البحث الحالي (تشخيص الفجوة بين نظام ادارة امن المعلومات المعتمد ومتطلبات المواصفة الدولية (ISO/IEC 27001 : 2013) في الهياة العراقية للحواسيب والمعلوماتية), اذ يعد وضع نظام اداري لامن المعلومات من الاولويات في وقتنا الحاضر, وفي ظل اعتماد المنظمات على | The current research included (Diagnosis of the gap between the Applicable information security management system and the requirements of the International Standard (ISO / IEC 27001 : 2013) in Iraqi Commission for Computers and Informatics), for the devel

دراسة العلاقة السببية بين عرض النقد والناتج المحلي الاجمالي في العراق للمدة (1980 - 2012) == Study of Causal Relationship Between Money Supply And Gross Domestic Product In Iraq For Period (1980 - 2012)

Author name: عادل فضاله مطير
Supervisor name: نبيل مهدي كاظم الجنابي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Qadisiyah
First pages:
Abstract: Most of early studies and research work have extensively dealt with the subject of the causality relationship between money supply and Gross Domestic Product within developed countries. Whereas, less attention has been paid to such relationship in develop

تقييم كفاءة الاداء الاقتصادي لمعمل اسمنت البصرة : دراسة تطبيقية للمدة 1999 - 2010 == Evaluation The Efficiency of The Economic Performance For The Basra Cement Plant Applied Study For The Period (1999 - 2010)

Author name: طاهر جاسب مكي البعاج
Supervisor name: حسام الدين زكي بنيان
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: The features of the cement industry in Iraq are : the high demand in the domestic market for its products, and inadequate production achieved with the design and production capacities available and planned. Because of several problems that led to the inab

دور الرقابة والتقييم الداخلي في تحقيق الامتثال المصرفي : دراسة تطبقيه في عينة من المصارف العراقية الخاصة == The Role of Oversight And Internal Evaluation In Achieving Compliance With Banking : An Empirical Study In A Sample of Iraqi Private Banks

Author name: هالة عايد هادي
Supervisor name: عبد الرضا شفيق خليل البصري
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تناول هذا البحث دور الرقابة والتقييم الداخلي في تحقيق الامتثال المصرفي. وتكتسب اهمية البحث من خلال اهمية ممارسات الرقابة والتقييم الداخلي ودورها في تحقيق امتثال المصرف وسياساته الداخلية لجميع القوانين والانظمة والتعليمات والاوامر وقواعد السلوك والمعايير و| Representing banking supervision An important function performed by the Iraqi Central Bank, in order to achieve stability in the financial and banking system, and safeguard the rights of depositors, investors and other targets, and to realize the Iraqi Ce

استعمال الشبكات العصبية لتقويم المنافذ الحدودية الكمركية العراقية لتسريع عملية دخول البضائع == The Use of Neural Networks To Restructure The Iraqi Customs Borders To Speed Up The Process of Goods Entry

Author name: معمر شاكر محمود
Supervisor name: فاتن فاروق صالح البدري
Specific topic: Operations Research
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تم في هذا البحث اعادة هيكلة وتقويم المنافذ الحدودية اعتمادا على عامل السرعة في دخول البضائع للمنفذ الحدودي من خلال تقويم تلك المنافذ من حيث القيمة النقدية من جهة وعامل المسافة بين المنفذ الحدودي ومراكز التقييس والسيطرة النوعية من جهة اخرى، وذلك من خلال ا | In this research has been restructured of border ports, depending on the speed factor in the entry of goods to the border port through the assessment of those ports in terms of monetary value on the one hand and the distance factor between the border cros

تاثير المتغيرات التشريعية في حصيلة الضريبة بطريقة الاستقطاع المباشر : بحث تطبيقي في الهيئة العامة للضرائب == The Effect of Legislative Variables In Tax Outcome By Direct Deduction Method (An Applied Research At The General Commission of Taxes

Author name: مياسة ابراهيم احمد السباهي
Supervisor name: صلاح الدين محمد امين عبد الحكيم الامام
Specific topic: Taxes
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: Taxes are one of the important financial policy tools which state can use it for saving the incomes for public expences and use it to build an economy which can help the state and populations, inspite of Iraq was older states in middle east who issued law

التسويق الداخلي واثره في سلوك المواطنة == The Internal Marketing And Its Impact on The Organizational Citizenship Behavior

Author name: اسراء شنان ثابت
Supervisor name: رفاء فرج سموعي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تناول هذا البحث موضوع التسويق الداخلي متمثلا بابعاده ( نشر المعلومات التسويقية, والتدريب للتسويق الداخلي, والحوافز، وثقافة الخدمة, والدعم الاداري ) واثره في سلوك المواطنة التنظيمية متمثلة بابعادها ( الايثار, وروح التسامح, والضمير الحي, وطوعية المشاركة, وا | The study deals with the investigating of the internal marketing represented by its dimensions (publication of marketing information, internal marketing training, service culture, incentives, and management support) and its impact on the organizational ci

تكامل نظامي محاسبة المسؤولية والتكاليف على اساس الانشطة لاغراض الرقابة وتقييم الاداء : دراسة تطبيقية في معمل الالبسة الرجالية الجاهزة في محافظة النجف == The Systems Integration Responsibility Accounting And Activity Based Costing For Control And Performance Evaluation An Empirical Study In The Men's Clothes : Najaf Clothing Factory

Author name: مروة محمد حسن جاسم العارضي
Supervisor name: عبد الكريم عبد الرحيم علي الربيعي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: The research aims to application of responsibility accounting system and the role its play in monitoring and the performance evaluating of responsibility centers, as well as the role played by the (ABC) in determining the costs of activities, and products

الدور التنموي للمصارف الاسلامية في بلدان مختارة (السعودية - ماليزيا - العراق) : دراسة مقارنة == Developmental Role of Islamic Banks In Selected Countries (Saudi Arabia - Malaysia - Iraq) Comparison Study

Author name: عدنان هادي جعاز الشطب
Supervisor name: سامي عبيد محمد التميمي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: Banks play an important and pivotal role in providing the funding necessary to achieve the development process, by pooling the savings of individuals and convert it to active financial force contributing in the implementation of the various plans of devel

دور التجارة الالكترونية في تعزيز الميزة التنافسية في شركات التامين : دراسة استطلاعية في شركة التامين الوطنية العامة == The Role of Electronic Commerce In Promotion of Competitive Advantage In Insurance Companies An Exploratory Study At The General National Insurance Company

Author name: لقاء ميري حبيب
Supervisor name: خلود هادي عبود الربيعي
Specific topic: Insurance
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: سعت هذه الدراسة الى التعرف على دور التجارة الالكترونية متمثلة بمتغيراتها (المعلوماتية، الموارد التقنية، الموارد المالية، الموارد البشرية والاتصالات الدولية ) في تعزيز الميزة التنافسية متمثلة بابعادها ( الكلفة، المرونة، الجودة وسرعة تقديم الخدمة ).تتمثل م | This study sought to identify the role of E - commerce represented Bmngaradtha (informatics, technical resources, financial resources, human resources and international contacts) in enhancing the competitive advantage represented by ousting (cost, flexibi

تحليل الصناعة وتاثيره في استهداف السوق : دراسة تحليلية لاراء عينة من المدراء في شركة الفداء العامة == Industry Analysis And Its Influence In The Market Targeting : An Analytical Study For The Views of A Sample of Managers In Public Al - Fidaa Company

Author name: كمال عبد الزهرة حسن
Supervisor name: سرمد حمزة جاسم الشمري
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يتناول الباحث في هذه الدراسة تحليل الصناعة ودرجة تاثيرها في عملية استهداف السوق دراسة تحليلية في شركة الفداء العامة احدى تشكيلات وزارة الصناعة والمعادن, حيث سعى الباحث الى اختبار علاقة الارتباط والتاثير بين متغيرين رئيسين, وهما تحليل الصناعة (المتغير الم | The researcher in this study deals Analysis of the Industry and the degree of influence on the Market Targeting process, a Analytical Study in Al - Fidaa general company one of the formations of the Ministry of Industry and Minerals, where the researcher

اثر الائتمان الزراعي التخصصي في الحد من استيراد المحاصيل الاستراتيجية في العراق (1990 - 2010) == Effect of The Specialized Agricultural Credit In Reduction Import of The Strategic Crops In Iraq (1990 - 2010)

Author name: فاتن عزيز حسين الربيعي
Supervisor name: هيثم عبد الخالق اسماعيل
Specific topic: Banking Sciences
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: سعى البحث الى التعرف على مدى مساهمة المصرف الزراعي التعاوني في منح الائتمان الزراعي ومدى تاثير ذلك الائتمان على الانتاج للمحاصيل الاستراتيجية القمح والشعير والرز في اثناء مدة البحث الممتدة ( 1990 - 2010 ) واثر ذلك الائتمان على تقليل الاستيراد من المحاصيل | The research seeks to identify the extent of the contribution of the ACB inthe agricultural credit granting and the impact of credit on th production of strategic crops of wheat, barley and rice during the search time period (1990 - 2010) and the impact

تحليل التباين للبيانات الضبابية مع تطبيق عملي في الجانب الطبي == Analysis of Variance For Fuzzy Data And Applied In Medicine Part

Author name: عمر مكي رحيم الشمري
Supervisor name: محمد جاسم محمد
Specific topic: Statistics
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تضمن هذا البحث دراسة المجموعات الضبابية (Fuzzy Sets) التي تعد النظرة الاكثر حداثة في التطبيق في شتى المجالات التطبيقية والنظرية وفي مختلف المجالات الحياتية,وتم التعرف على المتغير العشوائي الضبابي الذي قيمه ليست حقيقية بل اعداد مضببة ذلك لانه يعبر عن ظواهر | This research study fuzzy groups (Fuzzy Sets) which is the perception of the most modern in the application in various practical and theoretical areas and in various fields of life, was addressed to the fuzzy random variable whose value is not real, but t

امكانية تطبيق المراجحة الدولية لتحقيق العائد على الاوراق المالية : دراسة تطبيقية في سوقي نيويورك ولندن للاوراق المالية == Possibility of International Arbitrage Application To Achieve Return Securities Empirical Study In New York And London Securities Exchange

Author name: علاء عباس حسين الزهيري
Supervisor name: حيدر نعمة غالي الفريجي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تزايد اهتمام المتعاملين في الاسواق المالية في السنوات الاخيرة بالمراجحة كونها احد الاساليب التي تمكنهم من تحقيق العوائد وبدون مخاطرة. ومن هنا جاءت اهمية هذا الموضوع الذي حظي باهتمام كبير من قبل الباحثين والمختصين من خلال سعيهم لتحليل فرص المراجحة والتي يط | Recently many of researchers of financial management focus in on arbitrage as one of important financial transaction that help dealers to achieve returns without any risks. Due to this importance this study has established. Most researchers gave close att

انموذج مقترح لنظام محاسبي الكتروني للمؤسسات الدينية : دراسة تطبيقية في العتبة الحسينية المقدسة == A Suggested Pattern For Computerized Accounting System of Religious Institutions Application Study In Al - Hussainiya Sacred Threshold

Author name: عظيم نعيم باجي الجنابي
Supervisor name: طلال محمد علي الججاوي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Najaf
First pages:
Abstract: تناول البحث تقديم انموذج مقترح لنظام محاسبي الكتروني خاص للمؤسسات الدينية وانطلق البحث من مبدا اساسي هو ان الانموذج المقترح للنظام المحاسبي يجب ان يكون متفقا مع القواعد والقوانين والمعايير المحاسبية الشرعية المنظمة لعمل هذه المؤسسات, لذلك سعى البحث الى ال | This research has deal with provide a Pattern proposal for the accounting system electronic particular religious institutions and the search deal with basic principle that is proposed in the Pattern for accounting system which must be consistent with the
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