Search — Iraqi Digital Repository

Search results: 25 out of 9,362

مركبات الخطا في الانحدار غير المرتبط ظاهريا مع تطبيق عملي == Error Components and Seemingly Unrelated Regression with application workable

Author name: فاطمة عبد الحميد جواد

Supervisor name: اموري هادي كاظم الحسناوي

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:

المصارف العراقية بين خياري الرسملة والاندماج : دراسة على عينة من المصارف التجارية == The Iraqi Banks alternative Between Merger and Capitalization Study on simple of commercial Iraqi banks

Author name: مها مصطفى جانكير بك

Supervisor name: موفق احمد علي السيدية

General topic: Administration and Economics

Specific topic: Bank Management

Degree: Master

University: University of Al Mosul - Faculty Of Administration And Economics

Language: Arabic

University location: Mosul

First pages:

الاتجاهات العامة للنفقات التحويلية في بلدان عربية مختارة للمدة (1980 - 2002)

Author name: عدي سالم علي فتاح الطائي

Supervisor name: هاشم محمد عبد الله العركوب

General topic: Administration and Economics

Specific topic: Banking & Finance Science

Degree: Master

University: University of Al Mosul - Faculty Of Administration And Economics - Department Of Financial And Banking Sciences

Language: Arabic

University location: Mosul

First pages:

التفكير باعادة هندسة الاعمال واثره في جودة الخدمات الصحية بالتطبيق على مستشفيي السلام العام والخنساء في الموصل == Thinking of reengineering business and its Impact on the quality of healthy services An opplication on AL - Salam & AL - Khansae hospitals in Mosul

Author name: رضاء حازم محمد الدليمي

Supervisor name: حسين ذنون البياتي

General topic: Administration and Economics

Specific topic: Hospital Management

Degree: Master

University: University of Al Mosul - Faculty Of Administration And Economics

Language: Arabic

University location: Mosul

First pages:

العلاقة بين اسلوب فرق العمل وراس المال الفكري واثرها في فاعلية فرق العمل : دراسة لاراء عينة من اساتذة المراكز البحثية والمكاتب الاستشارية وعدد من كليات جامعة الموصل == Relation between Work Teams Approach and Intellectual Capital and Their Impact On Work Teams Efficiency A Study of a Sample of Professors at Research Centers, Consultant Bureaus and a Number of Colleges at Mosul University

Author name: ريم سعد الجميل

Supervisor name: ليث سعد الله حسين ابراهيم السعدي

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Master

University: University of Al Mosul - Faculty Of Administration And Economics

Language: Arabic

University location: Mosul

First pages:

استراتيجية تصميم وتغليف العبوات الدوائية واهميتها في تدفق وانسيابية المنتجات الدوائية : دراسة استطلاعية لاراء عينة من الصيادلة والاطباء في مدينة الموصل == Strategy of design and Packaging of medicinal can and its importance in the streaming of medicinal products

Author name: الاء نبيل عبد الرزاق الحيالي

Supervisor name: ابي سعيد احمد الديوه جي

General topic: Administration and Economics

Specific topic: Marketing Management

Degree: Master

University: University of Al Mosul - Faculty Of Administration And Economics

Language: Arabic

University location: Mosul

First pages:

استعمال نظرية صفوف الانتظار والمحاكاة لتقويم الاداء في مستشفى اليرموك التعليمي == Use queuing theory and simulation to evaluate the performance of the Yarmouk Teaching Hospital

Author name: محمد مهدي محمد

Supervisor name: صباح منفي رضا الشمري

General topic: Administration and Economics

Specific topic: Operations Research

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

تقييم السياسة الائتمانية وانعكاسها على الاداء المصرفي : دراسة تحليلية في عينة من المصارف العراقية == Evaluation of Credit policy and Its reflaction upon the performance of Banking (An Analytic study for a selected sample of Iraqi Banks

Author name: شروق خلف لطيف السبهان

Supervisor name: عبد الخالق ياسين زاير جاسم البدران | منتظر فاضل سعد البطاط

General topic: Administration and Economics

Specific topic: Banking & Finance Science

Degree: Master

University: University Of Basrah - Faculty Of Administration And Economics

Language: Arabic

University location: Basrah

First pages:

Abstract: This study aimed to evaluate the credit policy which is used by the differernt Iraqi Banks . This would be done through knowing the important aspects of credit policy of these Banks . To carry out this aim we have evaluate and identify . The international standards and requirements . Besides, we have to know the range of depending The Banks on concept of risks measurement as a part of credit decision and determine the scope of effect of the credit policy on Banking performance .All these have been done through field study and collecting information's and data about the credit policy of the Banks samde . for this purpose we used check list. The study depends on two hypothesises by which the researcher tries to attain them firstly; Iraqi Banks don’t have efficient credit policy and they don’t depend in credit granted on measuring the credit risks . so the credit policy doesn’t affect the financial performance of the Banks.The study showed that the sample of the Banks have credit policy using according to the directions of Iraqi central Bank. The second hypothesis showed that the Iraqi Banks have special department to manage the credit risks, except the Agricultural and cooperative Bank. These department measured the credit risks when they granted the credit and this would be affected the financial per formance of the Banks. The most important conclusion that the study got to are following; The important aspects which the policy distinguished in; is that policy is reserved and strict one . Because, in spit of if increasing the percentage of capital effeciency ; it is still reserved in granting the credit that produce high liquidity exceeded the percent of 30% . That means a suspended moneytary resources whichhave no credit and investment chances . Also, The credit in Iraqi characterized by it is a dangerouse policy and always exposes to many risks. Finally the study found that , in spit of there is a written credit policy and depending on direcation of the central Bank, and there is a measurement for credit risks, but it doesn’t reach the demanded level . of course , that would have a great effects on the financial performance of the Banks and then on the central Bank, as well, to issue new direcations to use efficient policy, that is suitable with international standard, and renew the procedures of managing the credit risks and be sure of using them by other Banks .

التنبؤ بكمية النفايات البلدية المتولدة وعوامل ادارتها في قطاعات مركز محافظة البصرة باستخدام الشبكات العصبية الاصطناعية : دراسة حالة الشركة الوطنية للتنظيف في البصرة لسنة 2016 == Forecasting the amount of municipal waste generation and management factors in Center of Basrah province sectors using artificial neural networks (Case study of the National Cleaning Company in Basrah for 2016

Author name: حسين جبار بيوض المياحي

Supervisor name: زهرة حسن عباس التميمي

General topic: Administration and Economics

Specific topic: Statistics

Degree: Master

University: University Of Basrah - Faculty Of Administration And Economics

Language: Arabic

University location: Basrah

First pages:

تاثير الذكاء العاطفي والانماط الشخصية للتعامل مع الصراع في نتائج القرارات الاستراتيجية من خلال الدور الوسيط للقيادة العلائقية : دراسة تطبيقية لعينة من المديرين في وزارة الكهرباء العراقية == Influence of emotional intelligence and personal styles to handling conflict on strategic decisions outcomes through the mediating role of relational leadership An Applied Study for the Point of View of Sample of Managers in the Iraqi Electricity Ministry

Author name: حسن عودة عبد الله

Supervisor name: هادي عبد الوهاب عبد الامام

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Master

University: University Of Basrah - Faculty Of Administration And Economics

Language: Arabic

University location: Basrah

First pages:

Abstract: Governmental organizations are seeking to achieve the best outcomes for their strategic decisions by increasing the effectiveness of the vertical and horizontal linkages to all divisions, which leads to the flow of efficient and effective information when making decisions (down - top), and the information relating to those decisions when you begin to implement on the ground (top - down). Therefore, all managers in all organizational levels should have skills of relational leadership. Furthermore, they should take in consideration on both emotional intelligence and personnel style to handling conflict on the strategic decisions.The conceptual framework was built upon the four variables : relational leadership as a mediator, while both emotional intelligence and personal style to handling conflict as an independent variables and strategic decisions outcomes as dependent variables. The main research question was “what is the effect of both emotional intelligence and personal styles to handling conflict on strategic decisions outcomes through the relational leadership as a mediator variable?”. This study applied in the Iraqi Electricity Ministry and production, transmission and distribution directorates and departments it's affiliated.The quantitative design and deductive approach were used in this study. The questionnaire was used as a method for data collection, and 324 managers were use as randomly as a sample of this study. Many statistical techniques were used for data analysis by using the software (SPSS. V.22 - AMOS. V.22), several conclusions emerged were the most important of the following : 1 - There is a direct positive effect of emotional intelligence (especially motivation & social awareness) and style of collaborating and accommodating to handling conflict on strategic decisions outcomes and indirect through relational leadership. While there is not a direct positive effect or indirect of styles (compromising, competing & avoiding) on strategic decisions outcomes.2 - There is a direct positive effect of emotional intelligence (especially social awareness & social skills) and style of collaborating and accommodating to handling conflict on relational leadership. While there is not a direct positive effect of styles (compromising, competing & avoiding) on relational leadership.3 - The relational leadership as a mediator variable has a positive effect on the premises of the framework, of the study through changing the direct effect of independent variables on the dependent variable to indirect effect more positive

مدى امكانية استخدام بطاقة الاداء المتوازن لتقييم الاداء في صناعة الاستخراج النفطي : دراسة تطبيقية في شركة نفط البصرة == Using Balanced Scorecard for Performance Evaluation in oil industry An Empirical Study in Basra Oil Company (B.O.C)

Author name: جعفر عباس عبد الله

Supervisor name: عبد الكريم عبد الرحيم علي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Basrah

First pages:

تحليل محددات التامين المصرفي واثرها في الاداء المالي لشركات التامين : بحث تطبيقي في مصرفي الرافدين والعقاري وشركة التامين العراقية العامة == The determinants analysis of banc assurance and its impact on financial performance of insurance companies An applied research In Al Rafidain , Real estate Banks & Iraqi Insurance Company General

Author name: اياد حسن كاظم حسين

Supervisor name: علاء عبد الكريم هادي البلداوي

General topic: Administration and Economics

Specific topic: Insurance

Degree: Master

University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies

Language: Arabic

University location: Baghdad

First pages:

Abstract: Try this search marked (analysis of the determinants of bancassurance and its impact on the financial performance of insurance companies) an applied research in the Rafidain and real estate and the Iraqi insurance company focus on the determinants and obstacles Activity vital and important, but an activity bancassurance And diagnosis and the extent of its impact on the financial performance of insurance companies. The researcher has adopted in his research on several financial ratios used to analyze the financial performance of a (relative profitability, liquidity ratio and the ratio of solvency) Iraqi insurance company for a period of one year (2009) to a year (2015), based on the annual reports and financial statements (balance sheet and income revealed), and some of the financial statements for insurance premiums for banks research sample, This research several chapters of theoretical and practical body through which the researcher determinants of banking insurance and the experiences of countries around the bancassurance has dealt with eating separation of financial The last performance to insurance companies, the latter a practical side and applied analytical chapter The research was based on the key assumption that the determinants of bancassurance adversely affect the financial performance of insurance companies, there is a significant statistical significance and impact of the research variables, The research aims to identify the concept of bancassurance and procedures that should be followed and the potential applied to improve the joint performance between insurance companies and banks in connection with this activity, And to identify the most important determinants of and obstacles Activity bancassurance potential that may hinder its implementation and to know the extent of their impact on the financial performance of insurance companies and thus develop ways to analyze and manipulate down the desired goals The researcher has reached several conclusions including : ((* Despite the success of the banking activity insurance financial sector, but there are constraints limiting the growth and development affect the financial performance of the concerned institutions (insurance companies and banks), * the absence of a clear strategy for securing the banking whether in the insurance companies or the banks This activity included only insurance on the lives of the borrowers or insurance from the fire to the role ofAbstractBhousing borrowers (ie, the sense of collective insurance to customers of banks included) so far did not include individual documents, whether they are ordinary people or legal persons (individuals and companies)). As for the most important recommendations of the research are : development and establishment of a special section for secure banking in the Iraqi insurance companies and incorporated into the organizational structure of being a big and vital activity provides services to a large class of the insured public, Dependence on technological and technical insurance and banking development and attention to technical revolution with the introduction of modern information technology tools in the insurance and banking business, especially when data and information storage in order to reduce the time, effort and cost For information and accurate results.

اثر التوسعات الراسمالية في الربحية : دراسة تطبيقية على مجموعة الشركات المدرجة في سوق العراق للاوراق المالية == The impact of capital expansions in profitability Applied study on the group of companies listed in Iraqi stock Exchange

Author name: اسعد جاسم نعمة

Supervisor name: علاء عبد الحسين صالح الساعدي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Basrah

First pages:

اثر استخدام الاسهم في تنمية الاستثمار المالي : بحث تطبيقي في سوق العراق للاوراق المالية == Impact of using stocks In developing of financial investment An Applied research at the Iraq Stock Exchange.

Author name: احمد صلاح معروف

Supervisor name: حسين عاشور جبر العتابي

General topic: Administration and Economics

Specific topic: Banking Sciences

Degree: Master

University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies

Language: Arabic

University location: Baghdad

First pages:

Abstract: The research trying to identify the extent of the impact of shares as a financial instruments in the development of financial investment in Iraq and the extent of the contribution of shares in financial investment in the Iraq Stock Exchange to develop and Cubs Search Securities Iraq market, where is the market is the only place for trading financial instruments for the duration of 2009_2015 in order to find out whether the effect of shares and whether they have an affect in a positive financial investment size or not, it has been relying on a series of annual reports issued by the Iraq stock exchange, which contains a set annual indicators for the development of the market each year. The research in several chapters of the theoretical and practical aspects of financial stocks and to invest was based on research on the key premise including three secondary hypotheses that (and no statistically significant relationship of the shares in the development of financial investment) .The research found a set of are the following1_ low trading volume of non - Iraqis, compared with 2013 significantly, reaching stocks sold ratio by foreign investors in 2015 (223%) as well as the decline in the number of shares bought and this negative index where the foreign investor is one of the basic pillars of the financial investment which represents the amount of currency difficult falling to invest in the Iraqi economy.2_.The first hypothesis is that there is an influence relationship between the stock variable and the volume index. As a result of the use of multiple regression, there is an effect relationship between a set of stock indices and trading volume.The most important recommendations1_Need for a large holding companies with large capital into other sectors listed on the market to be able to compete with the banking sector in the control of the trading volume in the market .2_Hope the bonds included in the trading process as soon as possible, especially the central bank bonds because of their distinctive characteristics make it a powerful and effective tool in attracting moneysources different from the community, through the profit guarantee property as well as the stability of the time period it as well as low risks and low degree of vulnerability to the circumstances surrounding omitted which makes them a tool to attract new funds, and a tool for the development of financial investment in Iraq and raise the overall trading volume in the market after the decline in recent years .

بعض طرائق تقدير انموذج الانحدار اللوجستي المشروط في حالة البيانات الطولية وتطبيقها في التلوث البيئي

Author name: يوسف خليل عيسى

Supervisor name: انتصار عريبي فدعم الدوري

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: غالبا ما يعتمد الانحدار اللوجستي الشرطي لدراسة العلاقة بين نتائج حدث ما وعوامل تشخيصية محددة من اجل تطبيق الانحدار اللوجستي والاستفادة من قدراته التنبؤية في الدراسات البيئية. اذ تهدف هذه الرسالة الى اثبات اسلوبا جديدا لتطبيق الانحدار اللوجستي الشرطي في البحوث البيئية من خلال طرائق الاستدلال المبنية على البيانات الطولية. وذلك لانه مع الاستجابات المتقطعة هناك تبعية لا تتجزا للتغير في المتوسط. وبذلك يتطلب التحليل الاحصائي للبيانات الطولية الاساليب التي يمكن ان تراعي بشكل سليم للترابط داخل الموضوعات لقياسات الاستجابة. اذا تم تجاهل هذا الارتباط فان استدلالات مثل الاختبارات الاحصائية وفترات الثقة يمكن ان تكون غير صالحة الى حد كبير. ولتقدير انموذج الانحدار اللوجستي الشرطي لغرض تحليل التلوث البيئي الناتج عن تصفية النفط في المصافي كدالة لانتاج النفط والعوامل البيئية تم استعمال طريقة معادلة التقدير المعممة (GEE) Generalized Estimating Equation في صياغة طرائق الاستدلال، التي من شانها تسهل تقدير انموذج الانحدار اللوجستي الشرطي بالاستفادة من الارتباطات الفعلية بين الاستجابات في البيانات، وكذلك بنية الارتباط المحددة من خلال مقدرات الشطيرة الحصينة (RSE) robust sandwich estimators ، فضلا عن تطبيق العديد من معايير اختيار الانموذج المختلفة. ثم تقييم اداء كلا من نماذج الانحدار اللوجستي الشرطية عندما تكون التاثيرات ثابتة ومختلطة مع تحليل بيانات التلوث وفق طريقة الامكان الاعظم Maximum Likelihood Estimator (MLE). اما في الجانب التطبيقي فقد تم الحصول على بيانات التلوث البيئي من شركة مصافي الوسط في العراق والتي تمثل مجموعة من الملوثات البيئية الطولية وهي الجسيمات العالقة (PM2.5) Particulate matter، وكبريتيد الهيدروجين (H2S) Hydrogen sulfide، واكاسيد النيتروجين (NOx) Nitrogen oxides، والامونيا (NH3) Ammonia، وغاز اول اوكسيد الكاربون (CO) Carbon monoxide، وثاني اوكسيد الكاربون (CO2) Carbon dioxide، والاوزون (O3) The Ozone، ومن خلال تطبيق كلا الطريقتين GEE وMLE لتقدير النماذج المختلطة والثابتة تم اثبات انه باستعمال انموذج الانحدار اللوجستي الشرطي هو اسلوب تقييم حصين للدراسات البيئية، فمن المهم ان نلاحظ انه في محاولة لاختبار مدى حصانة هذا الاسلوب، مع بيانات التلوث في مجموعة بيانات واحدة تستعمل في بناء او اكتشاف علاقة تنبؤية هي مستويات التلوث العالية المتمثلة في النظام البيئي C3)) تنتهك فرضية استقلالية البدائل غير ذات صلة (IIA) Independence of Irrelevant Alternatives ومن ثم قد لا ينطبق على افتراض الحالة الطبيعية. وبالنتيجة فان انموذج الانحدار اللوجستي الشرطي مختلط التاثيرات يكون اكثر دقة لدراسات التلوث، لانه من المحتمل ان تولد نماذج الانحدار اللوجستي الشرطية استنتاجات غير دقيقة مع التاثيرات الثابتة فقط. هذا لان انموذج الانحدار اللوجستي الشرطي مع كلا من التاثيرات الثابتة والعشوائية يقدم افكارا تفصيلية على المجموعات (العناقيد) التي تم تجاهلها الى حد كبير من قبل انموذج الانحدار اللوجستي الشرطي ثابت التاثيرات | Conditional logistic regression is often used to study the relationship between event outcomes and specific prognostic factors in order to application of logistic regression and utilizing its predictive capabilities into environmental studies. This thesis seeks to demonstrate a novel approach of implementing conditional logistic regression in environmental research through inference methods predicated on longitudinal data. Because with discrete responses there integral dependency for change in the mean. Thus, statistical analysis of longitudinal data requires methods that can properly take into account the interdependence within - subjects for the response measurements. If this correlation ignored then inferences such as statistical tests and confidence intervals can be invalid largely. For estimating the conditional regression model for the analysis of environmental pollution resulting from the oil filter in refineries as a function of oil production and environmental factors using the generalized estimating equation (GEE) method in the formulation of inference methods that facilitate the conditional logistic regression model taking advantage of the actual correlations between responses in the data, as well as the specific correlation structure through robust sandwich estimators (RSE) as well as application many of various model selection criteria. We then evaluate the performance of both fixed - effects and mixed - effects conditional logistic regression models with the pollution data analysis according to the maximum likelihood method (MLE). Either in the applied side has been getting the data of environmental pollution from Midland Refineries Company in Iraq are represents a group of environmental pollutants longitudinal is Particulate matter (PM2.5), Hydrogen sulfide (H2S), Nitrogen oxides (NOx), Ammonia( NH3), Carbon monoxide (CO), Carbon dioxide (CO2), The Ozone (O3) and by applying both the GEE and MLE methods to estimate a fixed and mixed models was prove that use the conditional logistic regression model is a robust evaluation method for environmental studies, it is important to note that in an effort to test the robustness of this method, with the pollution data in one set data used to construct or discover a predictive relationship is high pollution levels of the ecosystem (environmental system C3) violates the Independence of Irrelevant Alternatives (IIA) hypothesis and therefore the normality assumption may not apply. Therefore, the mixed - effects conditional logistic regression model is more accurate for pollution studies, because the conditional logistic regression models with fixed - effects only potentially generating flawed conclusions. This is because the conditional logistic regression model with random and fixed - effects provides detailed insights on groups (clusters) that were largely overlooked by fixed - effects conditional logistic regression model

تاثير العمليات الارهابية في مؤشرات تداول قطاع المصارف المدرجة في سوق العراق للاوراق المالية : دراسة تطبيقية == The Impact of Terrorist Attacks on the Banking Sector Indicators listed in the Iraqi Stock Exchange.An Applied Research submitted to the

Author name: وجدان حسين عبيد

Supervisor name: نغم حسين نعمة

General topic: Administration and Economics

Specific topic: Banking Sciences

Degree: Master

University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies

Language: Arabic

University location: Baghdad

First pages:

Abstract: تناول البحث تاثير العمليات الارهابية على مؤشرات التداول في سوق العراق للاوراق المالية والتي تتضمن (عدد الجلسات ,وعدد الصفقات ,عدد الشركات المتداولة ,حجم التداول , والقيمة المتداولة ) . والهدف من البحث هو : 1 - دراسة وتحليل مؤشرات تداول السوق التي تتضمن (عدد الجلسات، عدد الصفقات، عدد الشركات المتداولة , حجم التداول، القيمة المتداولة) من خلال مدة الدراسة(2014 - 2015) ومدى تاثرها بالعمليات الارهابية التي يمر بها العراق. 2 - امكانية الاستدلال من خلال التحليل اي من مؤشرات تداول الاكثر تاثرا بالعمليات الارهابية .وتوصل البحث الى جملة من الاستنتاجات : 1 - مساهمة القطاع المصرفي كانت بالمركز الاولى من نشاط السوق من خلال مدة الدراسة ((2015 - 2010 واضمحلال دور القطاعات الاخرى وضعف مساهمة بعض القطاعات مثل قطاع التامين وقطاع الاستثمار اذ كانت المصارف الاكثر تضرر بعد عام 2014 نتيجة توقف العديد من فروع المصارف .2 - زيادة العمليات الارهابية ادت الى انخفاض مؤشرات التداول في سوق العراق للاوراق المالية (عدد الجلسات ,عدد الصفقات ,حجم التداول , القيمة المتداولة ) والعكس صحيح. وكان المؤشر الاكثر تاثر بالعمليات الارهابية هو مؤشر القيمة المتداولة ثم حجم التداول ثم عدد الصفقات ويليها عدد الجلسات بعد عام 2014. | The study dealt with the impact of terrorist operations on the indicators of trading in the Iraqi Stock Exchange, which includes (number of meetings, number of transactions, number of traded companies, volume traded, value traded). Technical analysis was used to analyze these indicators.The aim of the research is : The aim of the research is : 1. Study and analysis of market trading indicators that include (number of sessions, number of transactions, number of traded companies, volume of traded, value traded) through the period of study (2014 - 2015) and the extent of their impact on the terrorist operations that Iraq is going through.2 - The possibility of inference through technical analysis, which is one of the most influential trading indicators of terrorist operations.The research reached a number of conclusions : 1 - The contribution of the banking sector was in the first degree in the market activity through the period of study (2010 - 2015) and the decay of the role of other sectors , the weak contribution of some sectors such as insurance sector and investment sector as the banks were most affected after 2014 due to the suspension of many branches of banks.2 - Increase in terrorist operations led to a rise in trading indicators in the Iraqi market for securities (number of sessions, number of transactions, volume traded, value traded) and vice versa. The most influential indicator of terrorist operations was the value traded index, the volume of trading, the number of transactions followed by the number of meetings after 2014.The research concluded with several proposals : 1 - The Iraqi market for securities is very small and the market is not mature, just like a number of stock markets. It is very volatile in the case of a bad security situation. Therefore, it is necessary to develop policies and mechanisms that improve the current situation and encourage investors to continue their investments. especially with the existence of a sense of confidence in investors because of the security fluctuations in the country.2. The market will recover when political instability and terrorist attacks are overcome ,the introduction of further plans and improvements in the functioning of the market will reduce the gap between market activity and security conditions.

تحليل العوامل المؤثرة على طلب وثيقة تامين نقل البضائع المتعددة الوسائط == Insurance AN Analysis of the EFFECTIVE factors on the policy request of multimedia goods transfer An Applied research at the Iraqi insurance company

Author name: هنوة حسين احمد الموسوي

Supervisor name: نبيل محمد الخناق

General topic: Administration and Economics

Specific topic: Insurance

Degree: Master

University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies

Language: Arabic

University location: Baghdad

First pages:

Abstract: The secure transport of goods is one of the most important branches of marine insurance run by the Iraqi insurance company because of the risks that arise while conducting maritime transport where their goods during transport to several risks. It does not accept any maritime carrier conduct voyage without an insurance cover for that flight and maritime carrier both because the presence of this cover provides him with protection and reassurance. It was selected as the Iraqi insurance company being one of the organizations that contributed to supplement the national economy in a period ago to find out the obstacles to their work and processed to ensure the provision of better services to its customers as well as increased revenues and development capabilities. The most research problem in low and documents secure transfer of multimedia merchandise sales for the period of (2000 - 2012) and the negative impact that resulted in lower revenues and declining role in the insurance market, both domestically and internationally, as well as a decrease in the number and size of premiums and insurance policies. The research aims to identify the reality of the company's work and stand on the constraints and processed by identifying the influences that cause an increase or a decline in demand for the policyholder and the diagnosis of lower demand for document research topic factors, and work to improve and raise the level of this sector. Find adopted a blueprint hypothetically reflects the nature of the relationship and influence between the variables, and a number of major and minor hypotheses that reflect these relationships, has been used by the researcher to measure these variables (60) samples were recovered (55) of them, were excluded (3) of them to not to answer accurately, were analyzed ( 52) Mnha.oukd been using a set of statistical methods and descriptive data processing and the study of the relationship between research variables as well as personal interviews in Acharkh.tousel search to a group of the most important conclusions of the lack of a clear policy in the marine insurance premium pricing of the goods in the Iraqi insurance company adversely affects the demand for buying and documentation of marine insurance model, and the lack of the company into a promotional program for its sales of insurance policies on the transfer of goods, concluded Find a set of recommendations, the most important benefit from the advantages offered by all means of transportation in terms of cost, speed, security, and then get transport at lower cost and higher quality with optimal use of means of transport, which positively affect the activation of promotional methods of the national economy in order to stimulate increased demand for insurance documents on the transfer of goods, as they help change individuals attitudes and desires purchasing as well as it works to improve the insurance reputation

بناء نظام للتنبؤ بطلب الحمل الكهربائي في بغداد == Build a System For Forecasting The Electrical Load Demand in Baghdad

Author name: هادي طلال جعفر

Supervisor name: نشات جاسم محمد

General topic: Administration and Economics

Specific topic: Administrative Data System

Degree: Master

University: Middle Technical University - Administrative Technical College

Language: Arabic

University location: Baghdad

First pages:

تاثير تطبيق متطلبات القياس والافصاح لمعايير الادوات المالية الدولية في نطاق التدقيق ومسؤوليات المدقق == Effect of Apply International Financial Instruments Standards Measurement and Disclosure Requirements on Audit Scope and Auditor Responsibilities

Author name: يوسف طه ياسين

Supervisor name: سعد سلمان عواد المعيني

General topic: Administration and Economics

Specific topic: Financial and Accounting Techniques

Degree: Master

University: Middle Technical University - Administrative Technical College

Language: Arabic

University location: Baghdad

First pages:

Abstract: تشير معايير المحاسبة والابلاغ المالي الدولية الى المبادئ والاسس التي يلتزم بها عند اعداد القوائم المالية, والتي يبدي المدقق الخارجي رايه الفني المحايد عنها على وفق نطاق التدقيق, ويسعى جاهدا لبذل العناية المهنية المناسبة كي لا يتعرض للمسؤولية ايا كان نوعها بسبب الضرر الذي قد يلحق بمستخدمي القوائم المالية الذين اعتمدوا على رايه, ويكمن هدف البحث في التعرف على تاثير تطبيق متطلبات القياس والافصاح لمعايير الادوات المالية الدولية في نطاق التدقيق فضلا عن تاثيرها في مسؤوليات المدقق الخارجي اذا ثبت تقصيره او اهماله باحد الجوانب التي تؤدي الى تضليل المستخدمين.ولتحقيق هدف البحث قام الباحث باختبار فرضيات البحث, اذ نصت الاولى (يؤثر تطبيق متطلبات القياس والافصاح الخاصة بمعايير الادوات المالية الدولية في توسيع نطاق عملية التدقيق), في حين نصت الفرضية الثانية (يؤثر تطبيق متطلبات القياس والافصاح الخاصة بمعايير الادوات المالية الدولية في مسؤولية المدقق الخارجي), واختبرت الفرضيات في عدد من المصارف الخاصة المدرجة في سوق العراق للاوراق المالية, اذ حللت التقارير المالية السنوية للمصارف عينة البحث لمعرفة مدى التزامها بمتطلبات القياس والافصاح الواردة في معايير الادوات المالية الدولية لتحديد تاثيرها في النطاق, فضلا عن تطبيق تلك المتطلبات في القوائم المالية لتحليل الاختلافات ومعرفة تاثيرها في مسؤولية المدقق الخارجي.وقد توصل الباحث الى استنتاجات عديدة من ابرزها وجود اختلافات بين القياسات والافصاحات المحلية والدولية في القوائم المالية, اذ بلغ التباين الحاصل في الاوزان النسبية الخاصة بالقياس والافصاح (48%) و(30%) على التوالي, فضلا عن تفاوت المعالجات المحاسبية للاستثمارات وما يتعلق بها من حسابات للمصارف عينة البحث.وفي ضوء الاستنتاجات قدم الباحث توصيات من اهمها ضرورة قيام مجلس المعايير المحاسبية والرقابية بالتحديث المستمر للقواعد المحاسبية العراقية وادلة التدقيق, فضلا عن تطوير مهارات المدققين الخارجيين في مجالات تدقيق القيمة العادلة, لتغطية نطاق التدقيق وتقليل المسؤولية الملقاة على عاتقه مما ينعكس على جودة عملية التدقيق. | IAS/IFRS refers to the principles and basics that must compliance in the preparation of financial statements, which the auditor express his impartial opinion about it according to audit scope, The auditor is actively seeking make the appropriate and professional care so as not exposed to any kind of liability because of damage to the users of financial statements who relied on his opinion. The research aims to recognize the effect of international financial instruments standards measurement and disclosure requirements on the audit scope and auditor's liability If it is proved negligence to one of the aspects that lead to mislead users.To achieve the research objective, the researcher had test the research hypothesis, the first one stipulated that (international financial instruments standards measurement and disclosure requirements effects on expanding the audit scope), while the other one stipulated (international financial instruments standards measurement and disclosure requirements effects on auditor's liability), these hypothesis were test in the annual financial reports of Iraqi private banks listed in Iraqi Stock Exchange (ISX) to find out the extent of its compliance with international financial instruments standards measurement and disclosure requirements to determine the effect on the scope, in addition, the researcher apply the requirements in the financial statements to analyze the variances and find out the effect on auditor's liability.The researcher had reach several conclusions, the most prominent were a gap between local and international measurements and disclosures in the financial statements, as the difference reached in relative weights (48%) and (30%) respectively, as well as disparity of accounting treatments to investments accounts in the banks.The researcher recommend that regulatory and accounting standards board must do continuous updating Iraqi accounting rules and audit evidence with the international standards and develop auditors skills related to fair value auditing, to cover audit scope and reduce his responsibilities which reflect on audit quality

تقويم اداء الجامعات العراقية في ظل مؤشرات الاداء المالي ومعايير الجودة الشاملة : بحث تطبيقي في جامعة كربلاء == Evaluating Performance of the Iraqi Universities in light of Financial Performance Indicators and Comprehensive Quality Standards An applied Research in the University of Kerbala

Author name: نوفل محمود موسى التميمي

Supervisor name: فؤاد عبد المحسن الجبوري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kerbala - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

Full text from the source: https://uokerbala.edu.iq/wp-content/uploads/2020/07/Rp-Evaluating-Performance-of-the-Iraqi-Universities-in-light-of-Financial-Performance-Indicators-and-Comprehensive-Quality-Standards.pdf

University location: Karbala

First pages:

Abstract: تعد الجامعات العراقية من المؤسسات المهمة التي ترفد سوق العمل بالملاكات الفنية والاكاديمية والمهنية وفق معايير ومؤشرات مالية متفق عليها ينبغي توافرها وتطبيقها، ومن تلك المعايير المهمة، معايير الجودة الشاملة التي اعدت اساسا في التصنيف الدولي للجامعات وكذلك المؤشرات المالية، لذا فان مشكلة البحث تتمحور في ضعف تطبيق معايير الجودة الشاملة والمؤشرات المالية للجامعات العراقية مما يجعلها غير مواكبة للتطورات والتحسينات للجامعات الرصينة.والهدف الرئيس للبحث هو تقويم اداء الجامعات العراقية من خلال تطبيق المؤشرات المالية المعتمدة من قبل ديوان الرقابة المالية الاتحادي ومعايير الجودة الشاملة لاجل الارتقاء بالاداء الجامعي العراقي وان عملية تقويم الاداء تسهم في تشخيص مواطن القوة والضعف داخل المؤسسة التعليمية مما يسهل ايجاد الحلول المناسبة للمشاكل التي تواجهها. ولتحقيق هذا الهدف تم اجراء دراسة تطبيقية في جامعة كربلاء (عينة البحث) ومن الاستنتاجات المهمة التي توصل اليها الباحث ان عملية تحديد المؤشرات الخاصة بقياس مستوى الاداء تعد ركنا اساسيا ومهما في عملية تقييم الاداء، من اجل مراقبة الاداء وتحسينه ومعرفة اسباب الانحرافات لاتخاذ القرارات السليمة، لذلك تعد مؤشرات الاداء المالي ومعايير الجودة الشاملة اكثر شمولية لانشطة المؤسسة التعليمية وما تحتويه من ادوات لقياس الجودة التي تعد ضرورية لتحسين وتطوير الاداء.واوصت بعدد من الوصايا اهمها ضرورة تبني معايير ومؤشرات عند تقويم اداء المؤسسة التعليمية كونها تعد البديل الامثل لقياس مستوى الكفاءة في العملية التعليمية والفاعلية في تحقيق الاهداف، فضلا عن شمولية هذه المعايير وما تحتويه على مؤشرات للجودة التي تعد ضرورية لتحسين الاداء. | Iraqi universities are important institutions that provide the labor market with technical, academic and professional staff according to agreed financial criteria, indicators that should be met and applied. Among those important criteria are the comprehensive quality standards, which were developed primarily in the International Classification of Universities, as well as financial indicators. Therefore, the problem of research is centered on the weakness of the application of comprehensive quality standards and financial indicators of Iraqi universities, making them not keep up with the developments and improvements of the universities.The main objective of the research is to evaluate the performance of Iraqi universities through the application of financial indicators approved by the federal financial control office, and comprehensive quality standards to improve Iraqi academic performance. The process of evaluating performance contributes to the diagnosis of strengths and weaknesses within the educational institution, making it easier to find appropriate solutions to the problems that face.To achieve this goal, an applied study was conducted at Kerbala University (the study sample). One of the important results of the study, the process of determining performance level indicators is an essential and important part of the performance appraisal process. In order to control, improve performance and know the causes of deviations to make sound decisions. Therefore, financial performance indicators and overall quality standards are more comprehensive for the institution's activities. The quality measurement tools that are necessary to improve and improve performance. The study submits a number of recommendations such as : the need to adopt criteria and indicators when evaluating the performance of the educational institution, as it is the ideal alternative to measure the level of efficiency in the educational process and effectiveness in achieving the goals. As well as the comprehensiveness of these standards and the quality indicators that are necessary to improve performance

تطوير نظام المعلومات المحاسبي على وفق متطلبات سلسلة القيمة لترشيد القرارات الادارية == The development of accounting information system in accordance with the requirements of the value chain to rationalize administrative decisions

Author name: نور فالح حسن

Supervisor name: نضال محمد رضا الخلف

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: برزت اهمية نظام المعلومات المحاسبي من اهمية المعلومات التي تعد حجر الاساس او المادة الخام في صناعة القرار الاداري اذ انها تزود الادارة بالمعرفة اللازمة وتقلل حالة عدم التاكد كما ان توفير المعلومات لكل نشاط من انشطة سلسة القيمة تمكن المديرين من اتخاذ القرارات الرشيدة التي ترفع من مستوى ادائها وتحقق النجاح للشركة , وقد تناول موضوع الدراسة الحالية جوانب مختلفة من التساؤلات وحاول وضع الكثير من الحلول والمعالجات من خلال فصول الدراسة النظرية والتطبيقية الاربعة ، بهدف تحسين جودة نظم المعلومات المحاسبية في الشركة العامة لصناعة البطاريات ومن خلال ربط نظم المعلومات المحاسبية بتحليل سلسلة القيمة. وبعد تبلور الاطار الفكري والفلسفي ومراجعة ما سبق من جهود بحثية ذات علاقة، صيغت فرضية الدراسة لتختبر في شركة العامة لصناعة البطاريات بغية تحديد استعمال نظم المعلومات المحاسبية والتوافق بين جهود انشطة سلسلة القيمة المتمثلة بانشطة البحث والتطوير، والتصميم، والانتاج، والتسويق، والتوزيع، وخدمة الزبون وبما يحقق ترشيد القرارات الادارية. ولاجل اختبار فرضية الدراسة، والتحقق من سريان انموذجه استعمل الاتي : - 1. تحليل الانشطة الرئيسة في شركة العامة لصناعة البطاريات . 2. تحديد الدور المرتقب لنظم المعلومات المحاسبية فى انشطة سلسلة القيمة .3. تحديد معلومات التكاليف التى يجب توفيرها فى انشطة سلسلة القيمة ، والتى تؤدى الى التاثير على نظم المعلومات المحاسبية التى تساعد على ترشيد القرارات الادارية.وانطلاقا من ذلك هدفت الدراسة الى تعزيز دور نظام المعلومات المحاسبي في انشطة سلسلة القيمة لترشيد القرارات الادارية من خلال تقديم انموذج مقترح لتطوير نظام المعلومات المحاسبي على وفق تحليلات سلسلة القيمة لدعم القرارات الادارية. قد توصلت الباحثة الى الاستنتاجات ومن اهما : 1 - الاعتماد على نظام المعلومات المتطور من شانه رفع كفاءة اداء الشركة من خلال امداد المديرين بالمعلومات اللازمة لترشيد قراراتهم . 2 - يساعد نظام المعلومات المحاسبي من رفع كفاءة انشطة سلسلة القيمة من خلال تقديم المعلومات الملائمة لاحتياجات تلك الانشطة . | Emerged the importance of accounting information system and the importance of the information, which is the cornerstone or the raw material in the industry of the administrative decision, as they provide the necessary knowledge management and reduce uncertainty as to the provision of information for each activity in the value chain enabling managers to take sound decisions, which raises the level of performance of the company's success was proceeding, the subject of the current study different aspects of the questions and tried to put a lot of solutions and remedies through classroom theory and four, with a view to improving the quality of accounting information systems in the public company for batteries by linking the accounting information systems analysis of the value chain.After the crystallization of the intellectual and philosophical framework for the review of the related research efforts, formulated the hypothesis of the study to test in the general company for manufacturing of batteries in order to determine the use of accounting information systems and compatibility between the efforts of the activities of the value chain of research and development activities, and design, production, marketing, distribution, and customer service, and that achieves the rationalization of administrative decisions.In order to test the hypothesis of the study, and the verification of the validity of used as follows : - 1 - Analysis of the activities of the chairperson of the general company for manufacturing of batteries.2 - Determining the future role of accounting information systems in the activities of the value chain.3 - Determine the cost information that should be provided in the activities of the value chain, which will lead to the impact on accounting information systems which help to rationalize administrative decisions.Proceeding from that aimed at strengthening the role of accounting information system in the activities of the value chain to rationalize administrative decisions by providing a model of a proposal to develop accounting information system in accordance with the analyzes of the value chain to support administrative decisions.The researcher has reached the conclusions and most important is : 1 - reliance on sophisticated information system would improve the efficiency of the performance of the company by providing managers with the necessary information to rationalize their decisions.2 - The accounting information system helps to increase the efficiency of value chain activities by providing information appropriate to the needs of those activities

القياس والافصاح عن الترتيبات المشتركة وفقا للمعايير المحاسبة الدولية لتعزيز جودة الابلاغ المالي : دراسة تطبيقية في الشركة العامة للصناعات الكهربائية == Measurement and disclosure of Joint Arrangement to Enhance the Quality of Financial Reporting : A Field Study of the General Company for Electrical Industries

Author name: نـور سـمـيـر سـبـتـي

Supervisor name: ابتهاج اسماعيل يعقوب

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Mustansiriyah University

Language: Arabic

University location: Baghdad

First pages:

Abstract: ان المحاسبة هي لغة الاعمال وتتطور لتلبية المستجدات الاقتصادية والاجتماعية في مختلف دول العالم ، حيث ان هذه التطورات يجب ان تنسجم مع التشريعات والقوانين السائدة مما ينعكس بدوره على اختلاف اسس القياس والافصاح المحاسبي . حيث تهدف الدراسة الى تسليط الضوء على عقود الشراكة مابين القطاع العام والخاص ، وتم اختيار صيغة الترتيبات المشتركة لعينة البحث ، وخلق التقارب الدولي من خلال تبني تطبيق معيار الابلاغ المالي للترتيبات المشتركة (IFRS11) وجعل البيئة الاستثمارية العراقية جاذبة للشركات الاجنبية الرصينة من خلال تطبيق الاطار المقترح لتعزيز جودة الابلاغ المالي . توصلت الدراسة الى هي ان الترتيبات المشتركة هي احد صيغ الشراكة مابين القطاع العام والخاص , وان البيئة العراقية كانت غير مستجيبه للتغيرات الاقتصادية ولم تتكيف معها وهذا ما عكسة النظام المحاسبي الموحد الذي افتقر الى التبويبات والمعالجات المحاسبية الخاصة بالترتيبات المشتركة , ولنجاحها ضرورة توافر بيئة داعمة من الناحية القانونية والتشريعية وتسهيلات الحكومية فضلا عن اتباع المعايير الدولية بهذا الشان ، وقدم البحث عددا من التوصيات اهمها التحديد الصريح لنوع عقود الشراكة مع القطاع الخاص وان يحدد بدقة وموضوعية حيث يعد التحديد السليم خريطة الطريق لاختيار طريقة الابلاغ المحاسبي الملائمة وضرورة اتباع معيار الابلاغ المالي IFRS11)) لتعزيز جودة الابلاغ المالي . | The accounting is the language of business and evolve to meet the economic and social developments in the various countries of the world, where these developments should be consistent with the prevailing legislation and laws, which in turn is reflected at different bases Measurement and disclosure . The study aims to highlight the partnership contracts between the public and private sector, was chosen as a formula joint arrangements for the research sample, and the creation of international convergence through the adoption of the application of standard financial reporting to a joint arrangement (IFRS11) and make the Iraqi investment environment attractive to foreign companies sober through the application of the proposed framework to enhance the quality of financial reporting. Study is concluded that the joint arrangement is a partnership formulas between the public and private sector, and that the Iraqi environment was non - responsive to economic changes and did not adapt and this is reflected in the consolidated accounting system, which lacked the tabs and accounting treatments for joint arrangements, but their success the need for a supportive environment of the legal, legislative and government facilities as well as to follow the international standards in this regard, and the research presents a number of recommendations including explicit delineation of the type of partnership contracts with the private sector and that accurately and objectively determine where is the proper identification of the road map to choose the way of proper reporting of accounting and the need for a standard financial reporting (IFRS11) to enhance the quality of financial reporting

دور التوجه الاستراتيجي في ممارسات الحوكمة : دراسة حالة في وزارة المالية - مكتب المفتش العام == Strategic Orientation Role in Corporate Governance Practices Case study in the Ministry of Finance / General Inspector Office

Author name: نائل رسول سعيد الجزائري

Supervisor name: علي موات الصيهود السوداني

General topic: Administration and Economics

Specific topic: Performance Evaluation

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

Abstract: تناول البحث متغيرين رئيسين هما التوجه الستراتيجي وممارسات الحوكمة واللذين يحتويان على متغيرات فرعية لكل منهما, وسعيت من خلال التحليل الاحصائي لمتغيرات البحث الى بناء انموذج لتحقيق التوجه الستراتيجي بالاعتماد على الممارسات الجيدة للحوكمة والتي تتلاءم مع الدائرة المبحوثة(مكتب المفتش العام لوزارة المالية) حيث جمعت بيانات ومعلومات من عينة حجمها (40) شخصا يمثلون الادارات العليا والوسطى ممن يعنون بصناعة القرار في الدائرة المبحوثة. حيث تمثلت مشكلة البحث بماهية التوجه الستراتيجي ومدى الالمام به بالاضافة الى وجود علاقة ارتباط وتاثير بين التوجه الستراتيجي وممارسات الحوكمة من عدمه, بالاضافة الى معوقات تطبيق ممارسات الحوكمة التي تتاثر بالقرار الستراتيجي. واستعملت البيانات الخاصة بمكتب المفتش العام لوزارة المالية والمقابلات والزيارات الميدانية وقائمة فحص بوصفها ادوات لغرض جمع البيانات, وصممت قائمة الفحص استنادا الى مصادر محكمة عدة بالاستعانة بورشة العمل التي اقيمت لتصميم فقرات القائمة والاستعانة بالادارة العليا والوسطى للدائرة المبحوثة حيث تضمنت القائمة (57) فقرة ضمن ثلاثة محاور تغطي متغيرات البحث وجرى اختبار عدد من الفرضيات التي تقيس علاقة الارتباط والاثر بين المتغيرين حيث استعملت مقاييس الانحدار الخطي البسيط ومعامل ارتباط بيرسون والمتوسط الحسابي والانحراف المعياري ومعامل التفسير. وتوصل البحث الى استنتاجات عدة وهي ان الرؤية والرسالة والاهداف في عينة البحث تتصف بعدم التركيز بالاضافة الى ان الدائرة المبحوثة لا يوجد فيها توجه ستراتيجي واضح في التطبيق كان يكون دفاعيا او تحليليا او استباقيا وان هناك ممارسات عدة تقوم بها الدائرة تتلاءم مع ممارسات الحوكمة ومع توجهات العمل الستراتيجية لها. لذا من الضروري بناء انموذج قياسي للتوجه الستراتيجي يوائم ممارسات الحوكمة للوصول الى اداء افضل للدائرة المبحوثة. | The research variables two main thrust of the strategic orientation and governance practices and which contain sub - variables of each, and I sought through a statistical analysis of the research variables to build a model for achieving orientation strategic relying on good practices of corporate governance and that fit with the surveyed department (General Inspector Office in Ministry of Finance), where the collected data and information from a sample size of (40) people representing the upper and central departments who mean industry decision - researched organization. Was where the research problem what the Strategic Orientation and the extent of knowledge of him as well as a correlation between the impact and the Strategic Orientation and Governance practices of whether or not a relationship, as well as obstacles to the application of corporate governance practices that are affected by the strategic decision. And use the data for General Inspector Office in Ministry of Finance, interviews and field visits and a checklist as tools for the purpose of data collection, designed checklist based on several sources court with the help of the workshop which was held for the design of the paragraphs of the menu and the use of senior management and the middle of the organization of the surveyed which included the menu (57) paragraph within three axes cover research variables were tested a number of assumptions which measure the correlation and effect relationship between the two variables are used as measures of simple linear regression and Pearson correlation coefficient and the arithmetic mean, standard deviation and coefficient interpretation. The research found to several conclusions, which is that the vision, mission and goals in the research sample is characterized not focus well that researched the organization where there is no directed strategic and clear in the application as if the defensive or analytical or proactive, and there are several practices carried out by the department fit in with corporate governance practices and with job trends her strategy. Therefore, it is necessary to build a record for a specimen strategic orientation aligns corporate governance practices to get to the better performance of the organization under study

الدور التفاعلي لقدرات التعلم التنظيمي في تحسين الابداع وخفض التراجح والروتين التنيطمي : دراسة استطلاعية لاراء عينة من المديرين في المستشفيات الحكومية في البصرة == The modeter role of organizational learning Capabilities in improving innovation and reducing decline and organizational routines An exploratory Study for a Sample of Managers in Pubic hospitals in Basrah

Author name: وادية عطية عطشان

Supervisor name: هادي عبد الوهاب عبد الامام

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Master

University: University Of Basrah - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Basrah

First pages:

Abstract: health organizations are suffering from a large number of organizational obstacles that have negative impact that prevent or reduce the levels of innovation in it. This is justified by the interest of the study to diagnose the extent of the direct impact of decline and organizational routines in organizational innovation. In addition to determining the role of the moderator impact of organizational learning capabilities.The conceptual framework of the study was based on five main variables for organizational inertia was a mediator variable : Decline and Routine independent variables, organizational Innovation is dependent variable, addition of organizational learning capabilities are moderator variable. The problem of the study was confirmed through a number of structured interviews with a number of managers. Since, this study applied in eight public hospitals in Basra.The present study has relied on descriptive design (Descripto - Explanatory) which is complementary to exploratory research and is intended to interpret the results after describing them. The data was collected through the questionnaire tool for a sample of managers numbered (201) they were randomly chosen. This study used a number of statistical methods, the most important of which were (the analysis, the descriptive and the explanatory statistics, the path analysis) based on SPSS.v.22 - Lisrel.92 - AMOS .v.22).Therefore, this study reached a number of conclusions, the most important of which is : 1 - There is a direct negative impact of the organizational decline, especially (internal recession and failure to adapt to the external environment) and organizational routine (organizational rules) on organizational innovation.2 - There is a direct negative impact of the organizational decline and organizational routine in increasing the level of organizational inertia, in addition to the direct effect of the inertia on reducing the level of Innovation. 3 - There is an moderator role (improved) to organizational learning capabilities on the relationship between decline and organizational routines with organizational inertia, as well as the moderator impact of organizational learning capabilities on the relationship between organizational inertia and innovation

حل مشكلة النقل الضبابي الكسرية باستعمال الطريقة الثنائية المبسطة مع تطبيق عملي == The Intelligence of Dual Simplex Method to Solve Linear Fractional Fuzzy Transportation Problem with practical application

Author name: مينا يوسف محمود

Supervisor name: فاتن فاروق صالح البدري

General topic: Administration and Economics

Specific topic: Operations Research

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

Abstract: تعتبر مشكلة النقل من الاساليب الرياضية المهمة المساعدة في عملية اتخاذ القرار الملائم في نقل كمية من المواد السلع من مصدر تصنيعها الى مراكز الطلب المتعددة بهدف سد حاجة هذا المراكز وباقل التكاليف الممكنة.في هذا البحث تم عرض مشكلة النقل الضبابية الكسرية بقيود الطلب والعرض وكذلك قيد اضافي بالنسبة لمنتج البنزين وهو قيد الشوائب وحلها بالطريقة الثنائية المبسطةتم تطبيق النموذج اعلاه على نقل منتوج البنزين من المستودعات ( الدوره, الكرخ , الرصافة ) الى المحطات المهمة في بغداد وهي (الخالصه, المثنى ,القناة , الادريسي , الجبهه , الميثاق , قطع 68 , حي البنوك , الصمود , المنصور , اليرموك , العامل , السيديه ) ونقل منتج الكاز من مستودعات ( الدوره, الكرخ , الرصافه ) الى المحطات (القناة ,الادريسي ,الجبهه ,قطاع 68, الميثاق ,التاجي غربي ,بغداد, النرسيان ,البياع ,الايواء ,الشرطه الثانيه) التابعة للشركة العامة لتوزيع المنتجات النفطية التابعة لوزارة النفط العراقية واستخراج كلفة النقل لها وكذلك استخراج الارباح الناتجة عن بيع المنتج وبعد ذلك ايجاد النسبة بين كلفه النقل الى الارباح المستحصلةتم استخدام الطريقة الثنائية المبسطة لحل مشكلة النقل الضبابية الكسرية حيث تم اخذ دالة الهدف في البسط وحلها على حدا ثم دالة الهدف في المقام وحلها على حدا . واستخدام دالة الرتب الضبابية لدالة الانتماء المثلثية لازالة الضبابية من بيانات الشوائب الموجودة في البنزين ومن خلال التطبيق توصلت الباحثة الى ما يليان النتيجة النهائية لكلفة النقل نسبة الى الارباح التي تم الحصول عليها باستخدام الطريقة الثنائية المبسطة لمنتج البنزين هي (0.08 , 0.0670.069, )اما لنتائج النهائية التي تم التوصل اليها بالنسبة لمنتج الكاز فهي( 0.150 ' 0.158 ' 0.16 ) | The transportation problem considered to be one of an important mathematical method assist in the decision - making process in the transfer of appropriate amount of material goods manufactured from a source to multiple demand centers in order to fill a need that the centers. and at the lowest possible costIn this research we have represented the fractional fuzzy transport problem with the constraints demand and supply, as well as being an extra constraint for the product gasoline is called impurities and solving it using the duall simplex method The application of the model above the gasoline product transferred from warehouses (duraa, Karkh, Rusafa)To the task stations in Baghdad, a (khalsa, Muthanna, kanaa, Al - Idrisi, algabha , al methak, sector 68, hay albenook , alsomood , Mansour, Yarmuk, alamel, Saidiya) and the transfer of kerosene product from warehouses (duraa, Karkh, Rusafa) to terminals ( kanaa, Al - Idrisi, algabha, sector 68,methak , Taji ,west of Baghdad, Alnarcian, Baya, alewaa , alshorta al thanea) of the company for public distribution of petroleum products under the Ministry of Iraqi oil and the extraction cost of transportation has. As well as the extraction of profits from the sale of the product and then find the ratio between the cost of transportation to the profits obtained, The duall - simplex method was used to solve the problem of fractional fuzzy transport where the opjective function was taken in the numerator and solved separately and then the target function in the denominator and solved separately. The use of the fuzzy grade function of the trigonometric function to remove the fuzzy from the impurities found in gasoline and through application, the researcher reached the following, Through the application the researcher suggested the following The result is the final cost of transportation to the proportion of profits that were obtained by using the method of bilateral simplified product is gasoline Min z = (0.08 , 0.067,0.069)and the final of the results that have been reached for the kerosene 0.150 ' 0.158 ' 0.16 ) ) product are