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دور السياسة المالية في تحسين المناخ الاستثماري في القطاع السياحي في بلدان مختاره == The role of fiscal policy in the improvement of the investment climate of the tourism sector in selected coun

Author name: محمد خيري داود خنجر الصليخي
Supervisor name: عامر عمران كاظم المعموري
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University of Kerbala - Faculty Of Administration And Economics
Language: Arabic
University location: Karbala
First pages:
Abstract: Most of Developing countries have a lot of tourism requirements but they lack a way to invest this sector. They can attract the investment in the tourism sector by using government spending policies and tax incentives that is offered by the government as well as the operation of spending on infrastructures and the spending on the electricity, education, public transportation and security sectors in addition to the functional expenses that provide an attractive climate for local and foreign investment.Both of Turkey and Egypt have developed the tourism sector to increase the contribution percentage in GDP, through the best use of the resources that is available in these countries, in addition to public expenditure policies and taxes which represented by increasing of the countries expenditure on the infrastructures and appropriate institutional changes, which they can led to increase the volume of the tourism investment.The study refers to the reality of fiscal policy and the tourism investment in Iraq and what is the tourism possibility who is owned "that is represented by the various types of the tourism sites and how invest them in the proper way". The Iraqi fiscal policy depends totally on the public spending side because there is no taxes effects in achieving goals that the government is seeking, as a result of backwardness and weakness in the Iraqi taxes system; which is characterized by pluralism and not modernity, and the tourism investment is based on what is available from infrastructure and security, which is depending heavily on public spending

دور المعلوماتية في اقامة متطلبات الادارة الالكترونية : تصميم نموذج مقترح لتحول مصنع الالبسة الجاهزة في الموصل الى تطبيق الادارة الالكترونية

Author name: عبد العزيز طيب فتحي
Supervisor name: بسمان فيصل محجوب
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Al Mosul - Faculty Of Administration And Economics
Language: Arabic
University location: Mosul
First pages:
Abstract: في ظل الظروف المتغيرة التي تسود السوق الدولية والمحلية، والمنافسة الشديدة التي تضطر الشركات والدول والمؤسسات على حد سواء لمواجهتها، تتحول الادارة الي اداة هامة ورئيسية من ادوات التعامل مع هذه التطورات في البيئة الدولية الجديدة في ظل الثورة المعلوماتية المتسارعة. وبعدما كان المدراء يمارسون وظائفهم ومهامهم اليومية وفق تطلعاتهم وخبراتهم المتزايدة يوميا، بمعزل عن التطورات التكنولوجية في الجوانب الرقمية والمعلوماتية اصبحوا اليوم امام تحديات جديدة تفرض عليهم نوعا جديدا من الادارة والاداء، بحيث تجعلهم يمارسون مهامهم اليومية بطريقة الكترونية (رقمية) تاخذ بنظر الاعتبار كل انواع التطورات وفي شتى المجالات.وتحولت بذلك الادارة في المؤسسات وخاصة في الدول المتقدمة الي ادارة ديناميكية لا تحدها جدران المنظمة او تستهدف حصة سوقية واحدة وانما تعمل في فضاء واسع وتستهدف اسواق متجددة وتبتكر اساليب وانماط عمل جديدة.وتقف الشركات والمؤسسات في بلدنا على مفترق للطرق : اما ان تتكيف مع ما يحدث من تغييرات عالمية وتندمج في لجو الحديث واما ان تبقى وفق الانماط التقليدية في هياكلها التنظيمية الجامدة فتضمحل ثم تنكمش ثم تغلق ابوابها.ويواجه المدراء في مؤسساتنا وشركاتنا تحديات من نوع جديد بعد تحديد خيارات التكييف والتحول نحو الادارة الالكترونية ، فهم امام اتجاهين : يميل الاول نحو الاستعانة بالشركات العالمية في بناء هيكل الادارة الالكترونية واقامة الدورات التدريبية لتاهيل العاملين لاستخدامها وصيانتها، ويميل الثاني الى استخدام ثمار هذا التقدم التكنولوجي وخصوصا المعلوماتية في بناء الادارة الالكترونية بامكانيات داخلية من خلال الافادة منها بتطوير مهارات العاملين والمدراء ومن ثم استخدام هؤلاء في بناء الادارة الالكترونية من دون حاجة للرجوع الي شركات ومؤسسات عالمية.والادارة بذلك تنتزع التغيير وتسمح للعاملين بالمشاركة في العمل الابتكاري والابداعي للتحول الى الادارة الالكترونية.وسواء كان الامر يتعلق بالشركات الفردية او الاقتصادات الوطنية، فهذا البحث محاولة متواضعة لاظهار اهمية المعلوماتية بمكوناتها في عمليات التحول نحو الادارة الالكترونية من خلال توضيح المعلوماتية من ناحية والادارة الالكترونية من ناحية ثانية بشكل يسمح للباحث بتقديم ارضية مناسبة لتقديم نموذج مقترح لبناء الادارة الالكترونية في مصنع الالبسة الجاهزة في مدينة الموصل.ولقد تم اتخاذ منهج دراسة الحالة (Case Study) وتم اجراءه في المصنع المذكور انفا حيث تم القيام بما ياتي : 1. تقييم الوضع الداخلي للمصنع والتحديات التي تواجه بما يساعد على تحديات خيارات مواجهة هذه التحديات وبما يقدم فرصة لهذا المصنع للمنافسة والاستقرار.2. تقديم نموذج مقترح يستطيع المصنع في ظله بناء الادارة الالكترونية وفق عدة خطوات متسلسلة. وقد توصل البحث الى جملة من الاستنتاجات في مقدمتها الاتي : 1. ان مؤسساتنا بصورة عامة والمصنع حالة الدراسة بصورة خاصة لا يمكنهم الاستمرار من دون التحول الكلي او الجزئي للادارة الالكترونية لصد تحديات المنافسة.2. تستطيع هذه المؤسسات والمصنع خاصة التحول نحو الادارة الالكترونية باستخدام المعلوماتية ومكوناتها في بناء هذه الادارة والاستفادة منها فيما بعد.3. يمثل التحول نحو الادارة الالكترونية تغيرا شاملا ومتكاملا في طرائق اداء المهام والوظائف لا يقتصر على الجانب الانتاجي او التسويقي او المالي.

امكانية تطبيق النظام المحاسبي الحكومي اللامركزي المدعوم بنظام احصاءات مالية الحكومة GFSs في المؤسسات البلدية لتلبية متطلبات توحيد الحسابات والافصاح : دراسة تطبيقية في بلدية كربلاء == The possibility of applying the decentralized government accounting system supported by the government financial statistics system (GFSs) in municipal institutions to meet the requirements of account consolidation and disclosure

Author name: هدى احمد علي المطيري
Supervisor name: اسعد محمد علي وهاب العواد
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Kerbala - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Karbala
First pages:
Abstract: تنبع اهمية البحث من التطورات الاخيرة في توجه الدولة بنقل الصلاحيات المالية للمحافظات غير المرتبطة في اقليم مما يتطلب من مديريات الشؤون المالية في المحافظات استخراج موازين مراجعة موحدة لكل الدوائر المرتبطة بها وهي كل من ( البلديات ( بلدية - ماء - مجاري) ، الصحة ، التربية، الزراعة، الشرطة، الرعاية والضمان الاجتماعي) وبالنظر لاختلاف الانظمة المحاسبية في هذه الدوائر وخاصة الدوائر التابعة الى وزارة البلديات تحاول الباحثة الوصول الى حلول لمساعدة ادارات المحافظات لتحقيق الاهداف التي تسعى الى تحقيقها من خلال توحيد النظام المحاسبي لجميع هذه الدوائر وبالتركيز على مديرية بلدية المركز وبلديات الاقضية والنواحي.وان الهدف من الدراسة تقويم النظام المحاسبي الموحد للبلديات ومعرفة اهم المشاكل والمعوقات خلال فترة تطبيقه. التعرف على مدى تطابق النظام المحاسبي الموحد للبلديات مع الاهداف التي جاء بها قانون ادارة البلديات رقم 165 لسنة 1964 المعدل, توظيف النظام المحاسبي الحكومي باستخدام دليل احصائية مالية الحكومة في مراكز البلديات والاقضية والنواحي وذلك لتوائمه مع الاهداف التي تسعى لها المؤسسات البلدية من تقديم الخدمات للجمهور من دون مقابل او بمقابل رمزي. بيان اهمية استخدام نظام احصاءات مالية الحكومة GFS وما يحققه هذا النظام من معلومات احصائية ومالية على مستوى الدولة ومتوافق مع متطلبات البنك الدولي وصندوق النقد لدولي. واهم ما توصلت الية الدراسة ان استخدام دليل احصاءات الحكومة GFS يحقق متطلبات واهداف الدوائر غير الهادفة للربح التي من ضمنها المؤسسات البلدية يؤدي الى صعوبة توحيد الحسابات على مستوى المحافظة وصعوبة استخراج ميزان مراجعة موحد لكل الدوائر المرتبطة بالمحافظة, يعتقد 98% ممن تم استطلاع ارائهم من موظفي البلديات ان اعتماد نظام احصائيات مالية الحكومة يساعد وحدات الشؤون المالية في المحافظات على انجاز المهام الموكلة اليهم في عملية التوحيد واعداد موازين المراجعة الموحدة لامتلاكه مجموعة متكاملة من الحسابات تستطيع ان تغطي جميع انشطة مؤسسات الدولة.وتوصي الباحثة بتوحيد جميع الانظمة المحاسبية للدوائر المرتبطة في المحافظة من خلال استخدام النظام المحاسبي الحكومي المدعوم بنظام احصاءات الحكومة لاغراض التوحيد, احلال النظام المحاسبي الحكومي المعتمد على نظام احصاءات الحكومة بدلا من النظام المحاسبي الموحد للبلديات لكونه لا ينسجم طبيعة العمل في مؤسسات البلدية | The importance of research stems from recent developments in the state's tendency to transfer financial powers to the unincorporated governorates of the territory, which requires the directorates of financial affairs in the provinces to extract a uniform audit balances for all the related departments, namely municipalities (municipal, water, sewage), health, education, Agriculture, police, education, care and social security). Given the different accounting systems in these departments, especially the departments related to the Ministry of Municipalities, the researcher is trying to reach solutions to help the provincial administrations to achieve the goals that seek to achieve through the consolidation of the accounting system for all these departments By focusing on the municipality center, the municipalities and the district directorate.The aim of the study is to evaluate the unified accounting system for municipalities and to identify the most important problems and obstacles during the period of implementation. To identify the extent to which the unified accounting system for municipalities conforms to the objectives set forth in the Municipal Administration Law No. 165, year 1964, as amended, to employ the government accounting system using a government statistical statistical guide in the municipalities, districts and district centers to match the objectives of municipal institutions to provide services to the public for free or for a nominal fee. The importance of the use of the government financial statistics system (GFS) and what this system achieves from statistical and financial information at the state level and is consistent with the requirements of the World Bank and the International Monetary Fund. The main objective of the study is that the use of the Government Financial Statistics Manual (GFS) meets the requirements and objectives of the non - profit departments, including the municipal institutions, which makes it difficult to consolidate accounts at the governorate level and the difficulty of extracting a unified audit balance for all departments associated with the governorate municipalities. From the people who were asked for their point of view, 98% of them thought the adoption of a system of government financial statistics which helps the units of financial affairs in the provinces to complete the tasks assigned to them in the process of consolidation and the preparation of the balance of the unified audit of the possession of an integrated set of accounts can cover all activities of stat institutions. The researcher recommends the consolidation of all accounting systems of the associated departments in the province to the use of the government accounting system supported by the system of government statistics for the purposes of consolidation, replacing the government accounting system based on the system of government statistics instead of the unified accounting system for municipalities because it does not fit the nature of work in municipal institutions.

تحليل العلاقة بين هيكل التمويل والاداء المالي والعوامل المؤثرة فيها : دراسة تطبيقية على عينة من الشركات المسجلة في سوق العراق للاوراق المالية للمدة 2004 - 2011 == Analysis The Relationship Between Financial Structure & Financial Performance and the Factors which Impact Them An Applied Study By A Sample On Some Registered Companies In Iraqi Financial Market For The Period (2004 - 2011)

Author name: عادلة حاتم ناصح
Supervisor name: عبد الخالق ياسين زاير جاسم البدران
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: study aims to reveal the relationship between the financial structure of Iraq's companies which listed in Iraq financial market and the financial performance represented by profitability. This will be measured by the return on assets and by the market value of companies represented by share's closing price multiplied by the number of shares. Also this study search for the impact of intermediate factor namely the risk, size of the company and the age of the company on this relation . In order to achieve the objectives of study, the researcher depended on published financial data of (43) companies for the period (2004 - 2011).Statistical methods were used to analyze the data, especially the simple regression and multiple regression, in addition other methods (mean and standard deviations) .After analyzing the data and testing the hypotheses, the main findings are the following : - 1 - There is no relationship between the independed variable represent by debt and dependent variables represented by the return on assets .2 - There is no relationship between the independent variable represented by debt and dependent variable of the market value of the company .3 - There is no impact of mediation factors on relationship between financial structure and the profitability .4 - There is impact of mediation factors on relationship between financial structure and the market value.

عملية التعلم المنظمي واثرها في الابداع المنظمي : دراسة استطلاعية في كليات الصيدلة ببغداد == The process of Organizational Learning and its effect on Innovation: an servoy Study in colleges of pharmacy in Baghdad

Author name: بشرى عباس محمد
Supervisor name: صلاح عبد القادر النعيمي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: Mustansiriyah University
Language: Arabic
University location: Baghdad
First pages:

تقييم دور ادوات ادارة التكلفة بتسعير المنتج في المؤسسات الحكومية : دراسة حالة في مديرية ماء محافظة النجف == Evaluating the role of cost management tools in product pricing in government institutions Case Study in Water Directorate of Najaf Governorate

Author name: اضواء عبد الحسين جبار شكر
Supervisor name: اسماء مهدي حسين الهاشمي
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Master
University: Al-furat Al-Awsat Technical University - Administrative Technical College
Language: Arabic
University location: Najaf
First pages:
Abstract: شملت التطورات التي حصلت في الوضع الاقتصادي العالمي القطاعات الاقتصادية الانتاجية والخدمية جميعها بما فيها الحكومية وهذا جعلها تستخدم احدث الطرق والادوات المحاسبية لادارة تكاليف الانتاج فيها وتخفيضها للوصول للتكلفة الدقيقة للمنتجات والخدمات التي تقوم هذه القطاعات بتقديمها وبيان مدى انعكاس استخدام ادوات المحاسبة الادارية الايجابي على اتخاذ القرارات الادارية السليمة الملائمة مقارنة بالمداخل التقليدية .وقد تجلت مشكلة البحث في عدم استخدام التقنيات المحاسبية الحديثة في عينة البحث (مديرية ماء محافظة النجف) حيث لا يتم فيها تبويب الكلف الى عناصرها مواد مباشرة واجور مباشرة وتكاليف صناعية غير مباشرة وتستخدم عينة البحث التكلفة الاجمالية في حساب تكاليف المنتجات وتستخدم التسعير على وفق عدد المسقفات من دون الاخذ بنظر الاعتبار تكلفة المتر المكعبفجاءت هذه الدراسة تهدف الى بيان تاثير استخدام ادوات ادارة التكلفة ومداخل التسعير الحديثة المعتمدة على التكاليف في تخفيض تكاليف الانتاج والحصول على قاعدة بيانات كلفوية دقيقة لترشيد قرارات التسعير في المؤسسات الحكومية .وتكمن اهمية البحث في تطبيق منهج التكاليف على اساس النشاط لحساب تكاليف المتر المكعب من منتج الماء الصافي والماء ( RO ) لمساعدة الادارة في اتخاذ القرارات الملائمة وبالاخص قرار التسعير لكل منتج . ووضع تسعيرة مناسبة للماء الصافي باستخدام تحليل سلسلة القيمة التي تخدم المستهلك وتساهم في زيادة نسبة الايرادات لمديرية ماء محافظة النجف . واستخدام التكلفة المستهدفة لتسعير الماء ( RO ) من خلال الاخذ بنظر الاعتبار اسعار السوق المنافسة.وبالاعتماد على فرضية اساسية وهي ان استعمال ادوات ادارة التكاليف الملائمة لطبيعة المؤسسات الحكومية يساهم في الوصول الى التكلفة الدقيقة لمنتجاتها ويساعد في تسهيل اتخاذ قرارات التسعير بما يحقق الايرادات التي ترغب فيها المؤسسة الحكومية ويزيد من ثقة المستهلك بالتسعير.وقد تم الاعتماد على المنهج العلمي الاستنباطي في الجانب النظري للدراسة من خلال المصادر النظرية المختلفة والمنهج العلمي الاستقرائي الجانب التطبيقي من خلال البيانات المالية وغير المالية التي تم الحصول عليها من مديرية ماء محافظة النجف .توصلت الدراسة الى ان استخدام ادوات ادارة التكلفة من شانه تخفيض التكاليف ويساعد هذا في اتخاذ قرارات تسعير التي تعود بصورة ايجابية على المؤسسات الحكومية الخدمية وعلى مديرية ماء محافظة النجف بصورة خاصة مما يزيد من ثقة المستهلك بالقرارات التي تتخذها هذه المؤسسات.وقد اوصت الدراسة بضرورة استخدام المؤسسات الحكومية لادوات ادارة التكلفة لما لها من اثر ايجابي في تخفيض التكاليف وترشيد قرارات التسعير فضلا عن ما توفره من قاعدة بيانات واسعة ودقيقة يمكن اعتمادها من قبل الدولة لوضع خطط استراتيجية بعيدة المدى .

الرؤية الاستراتيجية وتاثيرها في التسويق الريادي : دراسة استطلاعية لعينة من القيادات الادارية في وزارة الصناعة والمعادن == Strategic Vision and Its Impact On Entrepreneurial Marketing (An exploratory study of a sample of the administrative leaderships in the Ministry of Industry and Minerals

Author name: فهد ياسر سلمان
Supervisor name: معتز سلمان عبد الرزاق
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: Aliraqia University - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: انبثقت مشكلة الدراسة من قلة الالتزام بالرؤية الاستراتيجية لدى البعض من ادارات الشركتين المبحوثتين، وضعف الترابط بين الرؤية الاستراتيجية والتسويق الريادي، فضلا عن قلة الاهتمام بوضع استراتيجيات عمل مناسبة تساعدهم في بلوغ الرؤية الاستراتيجية والتي بدورها تساهم في تحقيق التسويق الريادي. كما تكتسب الدراسة اهميتها من خلال تسليط الضوء على اهمية الرؤية الاستراتيجية في تجنب وقوع الشركتين المبحوثتين في الاخطاء، من خلال وضع استراتيجيات عمل مناسبة تساعد في التغيير من الممارسات التسويقية التقليدية، وذلك من اجل تحقيق التسويق الريادي. وتهدف الدراسة الى تطبيق الرؤية الاستراتيجية بوصفها متغيرا مستقلا بابعادها المتمثلة بــ (التوجه المستقبلي، القبول الواسع، التفكير الاستراتيجي) في تعزيز التسويق الريادي بوصفه متغيرا تابعا بابعاده المتمثلة بــ (الابداع، ادارة المخاطر، الاستباقية، التركيز على الزبائن، اقتناص الفرص). وقد تم تقديم فرضيتين رئيسيتين تحتوي كل واحده منها على فرضيات فرعية انطلق منها الباحث الى التحليل والتفسير لتشخيص علاقات الارتباط والتاثير بين ابعاد متغيرات الدراسة من خلال برنامج التحليل الاحصائي (SPSS)، وتم الاعتماد على مجموعة من الاساليب الاحصائية المتمثلة بــ (النسب المؤية والتكرارات، تحليل المتوسطات، الانحراف المعياري، تحليل الارتباط، تحليل الانحدار الخطي، معامل الاختلاف)، واعتمد الباحث عينة عمدية بلغت (99) مبحوثا من الشركتين المبحوثتين والمتمثلين بالادارة العليواالوسطى (المدير العام، مديري الاقسام، مديري الشعب والوحدات ومعاونيهم). وتوصل الباحث الى مجموعة من الاستنتاجات كان ابرزهواجود علاقات ارتباط وتاثير معنوية بين ابعاد الرؤية الاستراتيجية وابعاد التسويق الريادي، اما اهم ما يوصي به الباحث هو ضرورة بلورة الشركتين المبحوثتين لرؤيتهمواكتابتهواتوضيحها لموظفي المنظمة، مما يدفعهم لبذل المزيد من الجهود ورفع الطاقة الانتاجية لديهم، وبالتالي الوصول الى التسويق الريادي من خلال تطوير الاساليب التسويقية المتبعة واستخدام التكنولوجيواالاساليب الحديثة الاخرى بدلا من استخدام الاساليب التقليدية، وذلك من اجل الوصول الى اكبر عدد ممكن من الزبائن والحصول على حصة سوقية اكبر مما يسهم بتحقيق الارباح. | The study problem stems from the clarity weakness of the strategic vision of some of the managements of the two companies concerned, and the poor correlation between the strategic vision and the entrepreneurial marketing, as well as the lack of appropriate work strategies to help them achieve the strategic vision, which in turn contributes to the achievement of entrepreneurial marketing. The study is important by highlighting the importance of the strategic vision in avoiding the occurrence of the companies involved in the mistakes, through the development of appropriate work strategies to help change from traditional marketing practices in order to achieve the entrepreneurial marketing. The study aims to use the strategic vision as an independent variable and its dimensions (future orientation, wide acceptance, strategic thinking) in promoting the entrepreneurial marketing as a dependent variable and its dimensions (Innovation, risk management, proactivity, customer focus, opportunities capture). Two major hypotheses were presented, each of which contains sub - hypotheses, from which the researcher proceeded to analyze and explain the relationship of the correlation and influence between the dimensions of the search variables through the statistical analysis program (SPSS). (The mean, standard deviation, correlation analysis, linear regression analysis, variance coefficient). The researcher relied on a sample of 99 persons from the two companies represented in the top and middle managements (general manager, department managers, people managers and units) and their assistants. The researcher has reached a number of conclusions, the most prominent of which were the existence of moral influence and correlation relationships between the dimensions of the strategic vision and entrepreneurial marketing. The most important thing recommended by the researcher is the need to crystallize the two concerned companies visions, write and explain them to working individuals, which prompts them to make more efforts and raise their production capacity, To reach the entrepreneurial marketing through the development of the used marketing methods and the use of technology and other modern methods rather than classical methods, in order to reach the largest possible number of customers and obtain a larger market share Which contributes to the achievement of profits

تقييم البرامج التدريبية في دائرة صحة ميسان باستعمال نموذج Kirkpatrick : بحث ميداني

Author name: علي هاشم محمد
Supervisor name: ناظم جواد عبد سلمان الزيدي
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:

تقييم تجربة الاجنحة الخاصة في المستشفيات العراقية : دراسة مقارنة

Author name: ازهار ذياب عبد النبي
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: Mustansiriyah University
Language: Arabic
University location: Baghdad
First pages:

الثقافة التنظيمية متغيرا تفاعليا بين توفر المتطلبات الاساسية لبناء نظام الكتروني والحد من سوء السلوك التنظيمي في الجامعات العراقية : دراسة تحليليه في جامعات) بغداد ، والبصرة ، والكوفة == ORGANIZATIONAL CULTURE A MODERATOR VARIABLE BETWEEN THE AVAILABILITY OF BASIC REQUIREMENTS TO BUILDING ELECTRONIC SYSTEM AND PREVENT ORGANIZATIONAL MISBEHAVIOR IN IRAQI UNIVERSITIES An analytical study in the Universities of Baghdad, Basra and Kufa

Author name: مروة ابراهيم زيد التميمي
Supervisor name: محمد حسين منهل العيساوي
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: This study was conducted to check out whether there is negative behavior like sexual harassment which exercised by some Lecturers toward female students at universities Specifically inhabitants in the internal accommodation and to check out the possibility of providing mechanisms that contribute to reducing this behavior by building an electronic system which specially designed to helps deter this deviant behavior. The study Set off from problem were elaboration through design checklist and distributed to female students inhabitants in the internal accommodation in universities community of study in order to identify the extent of exposure them or their colleagues to negative behavior like sexual harassment behavior by some Lecturers. Also highlight the importance of study which stemming from the importance of study community i.e. universities and the importance of the role played it and the negative effect of sexual harassment behavior on the educational process, as well as the importance of the study emerged from subject as an sensitive topics and unspoken which it represents the first study in Iraq in the field of administration, according to researcher exploration .The study considers the organizational culture as a moderating variable in the relationship between the main variables of the study (the electronic system - building requirements, and the mechanisms to prevent organizational misbehavior like sexual harassment behavior) ,by assuming the diversity of organizational culture from one university to another and the impact exercise on possibility of the applying the electronic system. One part of the pilot study was to diagnose the extent of exposure some students inhabitants in the internal accommodation in the study community (Universities) to sexual harassment behavior by some lecturers and the other part to examine the views of some officials in the Ministry of Higher Education and Scientific Research (HE the Minister's advisers and some responsible managers at the ministry office and the chancellor and vice chancellors of universities in Baghdad, Basra and Kufa, about the possibility of applying electronic system that a specially designed to prevent from sexual harassment behavior.The outcome of the pilot study has helped to shape the study problem and determine its features clearly. The study also addressed measuring the electronic system effect in reducing sexual harassment behavior and whether there is an moderating effect by organizational culture on the relationship between the proposed system and mechanisms to prevent sexual harassment behavior , the questionnaire was adopted in data collection and identified the sample by (40) Deans in three universities of study community .The most important conclusions of study is relatively availability of misbehavior like sexual harassment by some lecturers toward female students in universities of study community, and the existence of the possibility to implement the electronic system thatdesigned to prevent such negative behavior, the moderating effect by organizational culture on the relationship between the electronic system designed to prevent from organizational misbehavior like sexual harassment and mechanisms to reduce this behavior

دور صناديق الاستثمار في تنشيط بورصة البحرين للاوراق المالية مع الاشارة الى امكان تطبيقها في المصارف التجارية العراقية == The Role of Mutual Funds in Activating Bahrain Bourse With Reference to The Possibility of Application in Iraqi Commercial Banks

Author name: مشتاق طالب عبد الحميد الكبان
Supervisor name: مصطفى مهدي حسين
General topic: Administration and Economics
Specific topic: Banking Sciences
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: This study included the role mutual funds in Bahrain Bourse with reference to the possibility of applying them in Iraqi commercial banks, The problem of the study was the identification of the role played by this tool in Bahrain Bourse and the possibility of application in the Iraqi banks, The study aimed at clarifying the role played by the mutual funds in the Bahrain Bourse by indicating the relationship between them using the index of the volume of invested capital To reflect the activity of mutual funds and indicators to measure the performance of the stock market to express the activity of the Bahrain Bourse, and to know the possibility of application in Iraqi banks, A questionnaire was conducted for a sample of the managers and employees of a number of Iraqi banks listed in the Iraqi Stock Exchange, The study assumed a number of hypotheses based on the relationship between mutual funds and the stock market, The study concluded the importance of the role played by mutual funds in the Bahrain Bourse by analyzing the statistical relations between them, The study also concluded that mutual funds can be applied in Iraqi banks for the purpose of activating the performance of the Iraqi market for securities.

استخدام منهجيات الصيانة الرشيقة في تحسين الاداء العملياتي من خلال الدور الوسيط لتقليل الهدر : دراسة ميدانية في شركة الفيحاء للبناء الجاهز المحدودة == Use of Lean maintenance methodologies in improving operational performance Through the mediator role to waste reduction ( A field study in AL - Fayhaa company of ready construction Ltd.)

Author name: سوزان صباح عبد الامير الجعفر
Supervisor name: راضي عبد الله علي
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: Purpose : To detection the relationship between lean maintenance methodologies, and reduce waste in maintenance and production processes as a mediator variable, and improve operational performance.Design / Methodology / Approach : Questionnaire was developed to ensure existence of the relationship between the variables of the study, and depending on the random sample, were distributed to 73 questionnaire on administrators and Technicians in Alfayhaa company of ready construction, and analyzed by a program (AMOS v.21 and SPSS v.21 ), In addition to the use of a set of quantitative measures as (The Overall Equipment Effectiveness, Waste Ratios, Cost, Quality, and Productivity), for data processing quantified by employing them in a computer program designed based on Microsoft Excel. 2010, and analysis of results.Findings : Showed a knowledge gap is concerned with determining the nature of the relationship between the lean maintenance methodologies, and reduce waste in maintenance and production processes, and improve operational performance, results showed that the company in the year (2012) had a maintenance system is not at the required level, compared with the year (2013), which introduced some improvements to the maintenance system, thus reducing waste in maintenance and production processes by certain percentages, and reflections on improving operational performance, as well as been confirmed the existence of a statistical relationship between the three variables, so the company needs to develop maintenance activities and the implementation of the three methodologies, to achieve the maximum benefit maintenance of resources, and the continued improvement of the level of operational performance. Limitations of Study : The difficulty of identifying the company field of study, there were some complications in providing quantitative data from the reality of Records as the company considers this data can affect its competitive position in the market.Practical Implications : You can benefit from the findings of the study, that the interest in improving maintenance practices at the company has reduced waste ratios, which is reflected in improved operational performance of the company, so the increased interest in this area will increase the company's chances of achieving its goals and objectives.Originality / Value : The study was to bridge the gap in the lack of an Arab or foreign study looked at the relationship between the variables of the study in one hypothetical model, and how important this relationship is to improve the operational performance of the company.Key Words : Lean Manufacturing, Lean Maintenance, Autonomous Maintenance, and Basic Maintenance Procedures 5S, The Overall Equipment Effectiveness (OEE), Waste, Operational Performance, Cost, Quality, and Productivity.

تاثير امن المعلومات في كفاءة سلسلة التجهيز من خلال الدور الوسيط لامن سلسلة التجهيز : دراسة تطبيقية في شركة الحفر العراقية == The Impact of Information Security in Supply Chain Efficiency By a Mediator Role Of Supply Chain Security Applied Study in the Iraqi Drilling Company

Author name: ايمان فاضل اسماعيل
Supervisor name: راضي عبد الله علي
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: The Environmental changes and economic conditions led to competition not only among companies but also within the supply chains as a result the companies are trying to get the mechanism and the methods needed to increase the efficiency of their own supply hains as such their study investigate the impact of information security in efficiency of supply chain through the mediatory role of supply chain security in Iraqi drilling company The formulate the framework of this study the researcher deals with three main variables and ten sub - variables the main variables are information security ,supply chain security ,supply chain sufficiency. The ten variables are : ( confidentiality, integrity, availability, and cargo management, facilities management, and information management, and human resources management ,competitive advantage ,labour efficiency ,supply chain visibility ) then the problem of the study has been investigated by use of interviews of a pilot study. The study depended on an exploratory design and data collection from a sample of 235 worker in the Iraqi drilling company who were randomly selscted .The member of the workers selected was determined according to the scientific statistic techniques. A questionnaire was used and distributed to the sample of study .the collected data was analyzed by the statistical means of the exploratory factor analysis ,conformational factor analysis , path analysis and Pearson correlation coefficient,), in addition to the application of ISO 17799/2005 Checklist in the company the extracted the results, showed that the percentage of applying the standard specifications of information security by the company was 69.9% because of some weaknesses that the company should get rid of .the company should also reinforce its points of strength the study arrived at some conclusions ,the most important of which were the hypothesis of the study is supported through proving the mediatory role of supply chain security as a result of the findings of this study that is no signification direct relation between information security and supply chain efficiency and that this relation is indirect through the mediatory role of the supply chain security .besides the study presentsome recommendations to the company to demonstrate itself practical benefit

التاثير المشترك لعدالة القائد وجودة العلاقة في تعزيز سلوك المواطنة التنظيمية الثقة في القائد والتمكين النفسي كمتغيرين وسيطين : دراسة استطلاعية في عدد من مستشفيات البصرة الحكومية == The Impact of Both the Justice of the Leader andRelationship Quality on Organizational Citizenship Behavior The of Trust in the Leader and Psychological Empowerment as a Mediating Variables A Explanatory Study in the Number of Public Hospitals in Basrah

Author name: الحمزة مالك راضي
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: Because of the strong competition organizations are nowadays thinking of introducing new appropriate mechanism to respond to the environmental changes by creating the organizational citizenship behavior. This kind of behavior requires justice and relationship quality in the relation of the leader of the organization that makes the employees trust and psychological empowerment him . This study attempts to investigate the impact of the two independent variables of justice of the leader and his relationship quality on the dependent variable of the organizational citizenship behavior through the two mediatory variables of trust in the leader and psychological empowerment . The sample of the study consists of employees of Basrah governmental hospitals (General Basrah Hospital, Al - Sadr Educational Hospital, Al - Fayha Hospital, Al - shafa General Hospital and the Port Hospital).To form the conceptual framework for the study, five variables are processed : justice of the leader , the relationship quality , trust in the leader , the psychological empowerment and the organizational citizenship behavior .The problem of the study is derived from the results of interviews and pilot study . The study depends on the exploratory design and the data collected from 360 employees selected randomly from the hospitals under study .By utilizing the statistical tools of the exploratory factor analysis , conformational factor analysis , path analysis and pearson correlation coefficient, the study arrives at same conclusions; the most important of which are : the social context in the hospitals that are characterized by justice and very quality personal relationship is important to provide the psychological competence that helps in engaging the employees in the health sector in practicing the organizational citizenship behavior . The results highly supports the hypotheses of the study by verifying the mediatory role of trusting the leader and psychological empowerment to maintain the organizational citizenship behavior because the results show that practicing organizational citizenship behavior increases with the increase of positive expectations of employees of the health sector about others behavior regardless of the expected risks .The employees feeling of their proficiency also increase by knowing the circumstances that reinforce feelings of weakness and also getting rid of these feelings due to the direct and indirect effect of trust in the leader and the psychological empowerment on the organizational citizenship behavior .

دور الشفافية الاستراتيجية في الحد من الفشل التنظيمي في ظل الدور التفاعلي للبراعة التنظيمية : دراسة تحليلية لاراء عينة من المسؤولين في بعض شركات وزارة الصناعة والمعادن العراقية == The Role Of Strategic Transparency In Reducing The Organizational Failure : Organizational Ambidexterity As A moderator An analytical Study to a number of officials views in Iraqi ministry of industry and minerals companies

Author name: وليد عباس جبر الدعمي
Supervisor name: محمد حسين منهل العيساوي
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: During the last centuries, The Strategic transparency obtained considerable attention throughout numerous books presented about that topic , regarded as an essential determinant of organizations sustainability and competitivity , and for its tremendous contribution in improving the competitive opportunities of achieving success. Determining the causal relationships between the strategic transparency and Organizational failure within moderating role of organizational ambidexterity that what this study aimed to. The conceptual and hypothesis study model are developed through extensive and in - depth review of the literature related to the three variables of the study (strategic transparency as an independent variable , organizational ambidexterity as a moderating variable and Organizational failure as dependent variable) .The study problem in both its conceptual and field sides have been formulated in light of the analysis and diagnosis of many contemporary cognitive contributions , as well as the results of the survey and unstructured interviews conducted by a researcher at the targeted industrial organizations.The problem of the study is remarkably embodied upon the main question which is ( what is the possibility range of interpretation of the variation in organizational failure indicators of the organizations in terms of the level of strategic transparency?, and how can organizational ambidexterity as a(moderator) contribute to improving the strategic transparency role in enhancing the capabilities of the organizations to avoid threats of failure rising from its competitive environment?).The researcher has adopted the descriptive analytical approach in the study through employing the implications of both deductive and inductive analysis in the areas of the theoretical framing and practical tests of the model and the hypotheses of the study.The researcher also has adopted the survey methodology or exploratory methodology in procedural measurement of the variables of the study. The study has collected data from (four )Iraqi state companies working in the national industrial environment which are (State company for Iron and steel, State company for Paper industries , and State company for tires industry, State company for ready - made clothes) as an organizations that are facing competitive challenges cause loss its ability to responding to the growing rapid developments in the industry environment. The survey was conducted upon (198) individuals from the four surveyed companies) , the individuals were executive officials in regard with implementing strategic decisions of the mentioned companies .The researcher has employed a lot of methods to collect the necessary information and data for testing the study model and hypotheses, including : a questionnaire designed according to five - point LIKERT scale which the researcher relied upon conducting measurement tests, this method used in world - wide studies ,and has been adapted for the purposes of the present study. The reliability and validity measurements have been tested via exploratory and confirmatory factor analysis.Research data was subjected to statistical analysis by employing a package of (SPSS). Results of statistical analysis proved the validity of many of the hypotheses that have been developed in accordance with study model. In general, the results of statistical tests proved a study model and hypotheses with statistically acceptable rates

تاثير تكنلوجيا المعلومات على اتخاذ القرارات من خلال دور المتغيرين الوسيطين الهيكل التنظيمي والاتصالات التنظيمية : دراسة تطبيقية في عدد من الوزارات العراقية == the Impact information technology on decision - making By role Both of The mediator variables are organizational structure and organizational communications

Author name: وسام بدر كاظم
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: The study focused on knowing " the Impact information technology on decision - making By role Both of The mediator variables are organizational structure and organizational communications " Has tried to show part of a comprehensive theoretical review in which the views of researchers, specialists and those interested ideas, for the purpose of adopting the ideas most sedate to be a scientific reference for this study provides a clear concept able to communicate ideas related variables four study, especially as the independent variable (IT) of a number of dimensions (components material, software, data, network, human resources), and changing the mediator (organizational structure) dimensions (official, central, complex), and finally, the two variables followers, the first (decision - making) dimensions (of tasks and responsibilities, logical, social, political), The second variable is represented by (Organizational Communication) four dimensions (the official books, e - mail, meetings, internal network. The study was conducted in a number of ministries and of the Ministry of Higher Education and Scientific Research, the Ministry of Planning, the Ministry of Finance, Ministry of Education, and finally, the Ministry of Housing and Construction. The study questionnaire as an essential tool for data collection in the practical side, having been Poll 160 employees in the previous ministries mentioned, and after excluding the damaged ones, the number of valid questionnaires for analysis of 131 questionnaire, as well as personal interviews, has been the normal distribution of the test data, and the analysis and description and diagnosis The study variables and test correlations and identify the direct and indirect effects among variables of the study.The study set of conclusions, including : • to the organizational structures of the ministries under the search response to information technology within their organizational structures, as well as shown by the indicators of the impact of information technology on the dimensions of the organizational structure, which in turn indirectly affect other axes.• The results showed a relationship between information technology and decision - making dimensions, where with the use of information technology enables managers to give a more accurate decisions and speed.• The results showed the existence of the relationship between information technology dimensions and contact the organization, where information technology to increase the volume of information transmitted and the possibility of disseminated to the widest ranges and time is very short, and included the delivery of instructions and procedures among the ministry's headquarters and departments affiliated scattered geographically to all provinces

تاثير اليقظة الاستراتيجية في تحقيق الميزة التنافسية المستدامة بالاعتماد على نتائج التحليل البيئي باعتماد مصفوفة SWOT متغيرا تفاعليا : دراسة تحليلية لاراء ادارات المدارس الاهلية في محافظة البصرة == Strategic Vigilance on Sustainable Competitive Advantage The Impact of The Adoption Moderating Of Matrix SWOT Analysis Results An analytical study of the views of Managers of private schools In Basra governorate

Author name: هلين نعمة حطاب المالكي
Supervisor name: محمد حسين منهل العيساوي
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: The purpose of this study is to test the effect of strategic vigilance variables, dimensions, Which are : economic vigilance, social vigilance, environmental vigilance) in order to achieving sustainable competitive advantage Sub - dimensions (the efficiency of the organization, market share, and good reputation) then test the Moderating role of the findings of the environmental analysis through adoption of SWOT matrix dimensions (strengths, weaknesses, opportunities and threats) Researcher adopted in this study, the descriptive approach .The questionnaire is adopted as an essential tool for data collection in the practical side the sample consisted of managers in the private schools in the province of Basra is amounted to 343 Manager and administrative.The study used the the approach of testing Moderating relations of the model premise, hypothesis the path analysis to test the direct and indirect impact between the variables of the study, as well as use the correlation coefficient (Pearson) to determine the relationship between strategic vigilance components, analysis of SWOT, sustainable competitive advantage. The results showed a positive relationship between strategic vigilance sustainable competitive advantage ,There is also the role of direct effect of strategic vigilance with the SWOT analysis on sustainable competitive advantage. The results including important implications for future research and studies.

تاثير الولاء التنظيمي في الاستعداد للتغيير - الثقة والعدالة التنظيمية متغيرين وسيطين : دراسة استطلاعية في عدد من الجامعات والمعاهد العراقية == The effect of Organizational Commitment in readiness for change : Organizational trust and justice as a mediators An exploratory study in some of Iraqi universities and institutes

Author name: ميادة كاظم نتوش
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:

نماذج الاستبدال للانظمة القابلة للتصليح وغير القابلة للتصليح باستخدام نظرية التجديد == Replacement models For Repairable and non - Repairable Systems By Using Renewal Theory

Author name: مروة احسان عبد الله ابو كرده
Supervisor name: محمد عبود طاهر
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:
Abstract: Of the issues that concerned knowledge of statistics is the reliability of the machines and equipment due to the high costs incurred by business organizations, so it requires the use of scientific methods in order to determine an optimal plan to replace the lowest possible cost Faculty and less downtime during the life of the machine or device.In this research, the use of one of the statistics tools in stochastic process (replacement), to find the best model the replacement of the device or Equipment idle by the comparison between the proposed models , a preventive replacement model , the planned replacement model and failure replacement model under two criteria : the minimum total cost and minimum downtime, and the researcher have programs to calculate the total cost rate language Matlab R2012a.In this research, the application of water desalination device in solidarity for grinding grain plant because the time between the last time repairs failure represents a random variable and has knowledge of those times, (times) from the mill, and using statistical program easy fit 5.5 professional was to determine the type of distribution followed by the time failures and repairs . through the choice of distribution, which has the lowest value of the corresponding test Goodness of fit.The chapter dealing with the practical side "for the application of Rayleigh distribution for the time of failure and distribution Frechet time to repair the three models mentioned above" the real data for the Failures desalination device.The research found that the best model is the preventive replacement model where age was the best replacement is 6 months so that gives a minimum total cost.

اثر الانخفاض في قيمة الموجودات الثابتة على الخصائص النوعية للمعلومات المحاسبية من وجهة نظر مستخدم القوائم المالية في العراق == The Impact Of The Impairment Of Fixed Assets On The Characteristics Of Accounting Information From The Users Of Financial Reporting In Iraq

Author name: مروة نبيل عبد الله
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:
Abstract: The goal of this research to know the importance of applying the standard of impairment of fixed assets from the perspective of the users of financial reporting in Iraq , as well as prove alabagh between the use of standard impairment of assets and the quality characteristics of Accounting Information from the perspective of the users of financial reporting in Iraq , as well as knowledge of the variation in the opinions of those users about the importance of applying the standard of impairment of fixed assets . This research was conducted using questionnaire for users of financial lists in Iraq .It was reached a set of conclusions including the existence of importance to the application of the standard for impairment of assets and that users of financial reports have the knowledge and perception of importance of application of the standard for impairment of assets , as well as the impact there to apply the standard of the impairment of assets in improving the quality characteristics of Accounting Information, the result were all positive , confirm the existence of the effect of the application of the stand and for impairment of assets in improving the quality characteristics of Accounting Information this came through test several properties of the quality characteristics of Accounting Information it is the relevance , Faithful Representation , Comparability ,understandability, verifiability and timely , and also it dose not have impact of the different demographic characteristics of the users of financial reports in the importance of the application of the standard for impairment of fixed assets .The researcher presented a set of recommendations represented the need to keep up with the Iraqi standards thats are developed by the council of rules and standards in Iraq with issued as late of international standards with the the need to issue an accounting standard governing the issue of the impairment of assets in line with the requirements of the Iraqi environment .

التوجه السوقي متغيرا وسيطا في العلاقة بين التسويق الشامل والميزة التنافسية : دراسة تحليلية لعينة من المديرين في المصارف التجارية الخاصة في العراق == Market Orientation as Mediator Variable in the Relationship Between Holistic Marketing and Competitive Advantage (An analytical study of a mangers' sample of commercial banks in Iraq

Author name: محمد راشد حميد الفتلاوي
Supervisor name: عبد الرضا فرج بدراوي الخماس
General topic: Administration and Economics
Specific topic: Banking Sciences
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: تسعى هذه الدراسة الى تحديد دور التسويق الشامل بابعاده المتمثلة بــ (التسويق المتكامل, التسويق الداخلي, التسويق بالعلاقة, تسويق الاداء) بوصفه متغيرا مستقلا, في تحقيق الميزة التنافسية بابعادها(الكلفة, الجودة, المرونة, التسليم, التكنولوجيا) بوصفها متغيرا معتمدا بوجود التوجه السوقي بابعاده المتمثلة بـــــ(التوجه نحو الزبون, التوجه نحو المنافس, التنسيق بين الوظائف) بوصفه متغيرا وسيطا, لاعتماد استراتيجيات تسويقية مناسبة تاخذ بنظر الاعتبار شدة المنافسة الحالية والمتوقعة في القطاع المصرفي, خاصة في ظل انفتاح العراق على العالم وتشجيع الدولة على تاسيس مصارف خاصة او فتح فروع لمصارف عالمية, وفي الوقت نفسة لتلبية حاجات واذواق الزبائن بتقديم افضل الخدمات وبميزة يتفوق بها المصرف على منافسيه. ومن هنا فان مشكلة الدراسة تجسدت في تساؤل جوهري مفاده ((هل للتسويق الشامل بابعاده دور في تحقيق الميزة التنافسية بابعادهوابوجود التوجه السوقي كمتغير وسيط)) وبتحديد اكثر تحاول الاجابة عن التساؤلات الاتية التي تشكل بمجموعها مشكلة الدراسة : 1 - هل تعتمد ادارة المصارف استراتيجية التسويق الشامل ؟2 - هل هناك علاقة وتاثير ما بين اعتماد التسويق الشامل والميزة التنافسية من خلال المتغير الوسيط التوجه السوقي ؟ كما تسعى هذه الدراسة الى تحقيق جملة اهداف منها : 1 - معرفة مدى ادراك الادارة داخل المصارف عينة الدراسة للتسويق الشامل بابعاده .2 - تسليط الضوء على التسويق الشامل وامكان تبنيه في المصارف عينة الدراسة .3 - تفعيل دور التسويق الشامل من خلال التوجه السوقي لتحقيق الميزة التنافسية.وقد توصلت الدراسة الى نتائج عده دعت الى رفض الفرضيات الرئيسة والفرعية واختيار الفرضيات البديلة فرضيات الوجود، كما توصلت الى مجموعة من النتائج، اهمها : يسهم التسويق الشامل بابعاده في تعزيز قدرة المصارف على مواجهة التغيرات المتسارعة ومن ثم تدعيم مواقفها التنافسية من خلال تحقيق الميزة التنافسية والمحافظة عليها, وجود علاقات ارتباط وتاثير قوية لكل من ابعاد التسويق الشامل والميزة التنافسية والتوجه السوقي. | This study is intended to determine the role of the holistic marketing with its factors, (integrate marketing, internal marketing, marketing in relation and performance marketing) which is an independent variable in achieving the competitive advantage with its dimensions (cost, quality, flexibility, delivery and technology) which depends on the market orientation with its dimensions (customer orientation, competitive orientation and coordination of tasks). It is worth relying on appropriate marketing strategies that consider the intensity of the current and potential competition in banking sector. This is supported by the encouragement of the government of establishing private and international banks. The study also aims to satisfy the needs and tastes of customers by offering distinct competitive characteristic of the bank.Thus, the study matter has been embodied in a question as to does holistic marketing in its dimensions have a role in achieving the competitive advantage its dimensions with the existence of market orientation as a mean factor? The following questions make up the research matter : 1 - Does banks management rely on particular marketing strategies including the holistic marketing strategies?2 - Is there a relationship and effect between the dependence on inclusive marketing through the mean factor and the market orientation? Does this lead to an increase in the effect on the competitive advantage?In addition, this study aim at achieving objectives such as the following : 1 - Realizing the extent to which bank staff consider the study sample on holistic marketing with its dimensions. 2 - Shedding light on holistic marketing and how likely it is to adopt the study sample.3 - Activation of holistic marketing through marketing orientation to achieve competitive feature.In order to achieve the study objectives, default chart has been prepared to identify the relationship with the study variables. The study has been raised from the following propositions : 1 - There is no meaningful and statistical impacting relationship between holistic marketing and the competitive advantage of study sample of banks.2 - There is no meaningful influential , statistical relationship between the holistic marketing and the market orientation with its factors.3 - There is no meaningful influential , statistical relationship between the holistic marketing and the competitive advantage with its factors with the existence of the market orientation with its factors as mean variable. To examine the credibility of those propositions, data related to the study sample variables has been gathered according to a questionnaire, personal interviews. Field observation on banks. The study sample was conducted on a group of bank managers and bankers, and bosses. The study sample was given to (163) individuals in (16) bank in order to achieve measurement tool's data precision, finding analysis credibility. In addition the study reached findings that rejected the basic and secondary propositions and chose the alternative proposition for the existent propositions. It brought in some practical and theoretical inferences among which is the conclusion - that holistic marketing with its factors contribute to support the ability of banks to challenge the dramatic changes and thereafter stabilizing their competitive situation through achievement of the competitive advantage. There is also the existence of strong influential relationships of each of the inclusive marketing factors and the competitive advantage of the market orientation.

التنبؤ بالارباح المستقبلية بالاعتماد على الارباح والتدفقات النقدية التاريخية : دراسة تطبيقية في سوق العراق للاوراق المالية == Prediction Of Future Accounting Earnings Depending On Historical Accounting Earnings And Cash Flows - Applied Study In Iraq Stock Exchange

Author name: سعود سعد جاسم الغزي
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:
Abstract: his study aims to find out to what extent the use of accounting earnings or cash flows in predicting future earnings and identify any of the two variables (cash flows and Earnings) have better ability in prediction, also aims to determine if the accuracy ofprediction of future earnings is influenced by the type of sector to which the company belong .To achieve the objectives of the study, we tested 53 companies out of 83 registered in the Iraq Stock Exchange, which accounts for 64% split by the number ofeconomic sectors, we have been relying on choosing of the published financial reports for the companies which form the sample of study for the financial periods for the period (2006 - 2012),and in order to reach the goals of the study we used the random walk model with growth rate, also the main and sub hypotheses were tested using the T test, and also using Mean Square Errors (MSE) to determine and identify which of the variables have more accurate prediction capability .The study was split into four chapters, where the 1st chapter is allocated to the theoretical side , which was divided into three parts the 1st one focused on the concept and importance of financial reporting ,the 2nd part talked about to the concept and importanceof financial prediction and the 3rd part assigned to prediction in accounting figures. The 2nd chapter focus on Previous Studies and the study methodology, as the 1st part addressed previous Arab and foreign studies, which addressed the issue of prediction offuture earnings and cash flows, in addition to addressing the situation of the current study, where study methodology came in the 2nd part.The 3rd chapter dealt with the practical side of statistical analysis in order to test hypotheses of the study. Finally, the 4th chapter focused on the most important conclusions and recommendations reached by the researcher from his study.1. Possibility of using historical accounting numbers (earnings and cash flows) in the prediction of future earnings, which leads to improve the usefulness of accounting information which are disclosed in the financial statements also improve the decisions making process which based on that information.2. The findings of the statistical tests conducted on the study sample confirmed that predicative ability of historical accounting earnings is higher than historical cash flows when they are used to predict future earnings (EPS) in the Iraqi environment. The reason for such finding may r the argument that accrual - based earning mitigates timing and matching problems inherent in cash flow ,so historical earnings considered a better indicator of future earnings than cash flow.3. The difference in the type of economic sector would have no impact on the ability of any of the historical cash flows, as well as historical accounting earnings when using them to predict future earnings.1.Its important that users of financial statements are interested in the prediction process because its provide information about the future as the prediction process play important role through The researcher has reached a number of conclusions and the most important ones are : Based on the reached conclusions, the researcher recommends the following : supplying the decision - maker with appropriate base to build his future expectations and also important role in facilitating the decision - making process as it reduce the degree of uncertainty surrounding the components of the decision.4. A predictive income statement and a predictive statement of cash flows need to be apart of in the annual statements of Iraqi listed companies.5. Issuing bulletins from Iraq Stock Exchange to increase the awareness and attention of investors ,creditors and analysts to the importance of net cash flow per share variable as a predictive measure and work on the development of the technical staff through training courses adopted by the Iraq Stock Exchange, which contributes to help market participants to use statistical methods and quantitative models as effective scientific tool to predict the future in order to evaluate the performance ofcompanies and its financial positions.

نماذج ماركوف في التحليل الاحصائي والتنبؤ باعداد المصابين بالامراض السرطانية للاطفال من الفئة العمرية [14 - 0] في محافظة البصرة دراسة تطبيقية من سجلات رئاسة صحة البصرة للمدة (2011 - 2008)

Author name: رغدة حامد تركي السعدون
Supervisor name: فوزية غالب عمر
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:
Abstract: لا شك ان الطفولة احدى المراحل الحاسمة من عمر الانسان. وتعد مرحلة اساسية اذ تشغل ما يقارب ربع حياته، ولاحداثها اثار واضحة في بقية العمر سواء اكان ذلك في السلوك ام في الصفات. وهي مرحلة انتقال من مرحلة معينة الى مرحلة اعلى اكثر تطورا، الامر الذي يقتضي الاهتمام المباشر والصحيح والجاد في صحة الطفولة المبكرة والصحة النفسية.لقد تعرضت محافظة البصرة في فترات التسعينات وبداية عام 2003 الى التلوث البيئي بسبب الحروب فضلا عن الانبعاثات الحرارية مما ادى الى ازدياد نسبة الاصابة بالامراض السرطانية في عموم العراق، وفي محافظة البصرة على وجه الخصوص، ولجميع الفئات العمرية ومنها فئة الاطفال بعمر (0 - 14). لذوامن خلال البحث، تم التنبؤ باعداد المصابين والمتوفيين بالامراض السرطانية لمرحلة الطفولة في محافظة البصرة، باستخدام سلاسل ماركوف في التحليل الاحصائي ، في دراسة للعمليات العشوائية التي تتميز بان حالتها المستقبلية لا تعتمد على حالتها في الماضي وهذا النوع من العمليات العشوائية يسمى بعمليات ماركوف ، وتم استخدام البرمجة الديناميكية للتنبؤ باحتمالات الفشل وكذلك استخدام ماركوف المخفي من خلال خوارزمية فيتربي لتحديد احتمالات الفشل. اذ ان للتنبؤ الدقيق دورا مهموابارزا في عملية اتخاذ القرارات. واعطاء رؤية مستقبلية لما ستكون علية الظواهر والمتغيرات في المستقبل. ونجاح الالية يقاس عاده بدقة تنبؤهوابما ان دقة الاساليب تشكل اساسا فانه من الواضح ان الاسلوب في تمثيل الالية التي اسهمت في توفير المعلومات الاساسية للمؤسسات الصحية، ومراكز البحوث ووضع السياسات الصحية الفعلية للمؤسسات الصحية للاستفادة من الدراسة العلمية التطبيقية في مجال صحة الطفولة. استنتجت الدراسة من نتائج التنبؤ بنموذج ماركوف ارتفاع عدد المصابين وكذلك الوفيات في الاعوام القادمة . اذ ان تحليل ماركوف خاصة التتابعي يساعدالادارة الصحية للتنبؤ باحتمالات الفشل والتوقع لاحتمالات الخطر وهذا جزء من نظرية ادارة الخطر. | There is no doubt that one of the crucial stages of childhood from the age of man. The basic stage as operates approximately a quarter of his life and for creating effects are clear in the rest of ALamrsoa whether in behavior or in detalls. A Phase transition from a certain stage to the more advanced stage, which requires immediate and proper and serious attention in early childhood health and mental health. Basra province have been periods in the nineties of 2003 to the environmental pollution due to wars, as well as greenhouse gas emissions, leading to increased morbidity of cancer in the whole of Iraq ,in basra province in particular , and for all age groups, including children age category (0 - 14) . So it is through research, was predicted to prepare the injured and the dead cancerous disease of childhood in the province of basra,using Markov chains in the statistical analysis ,in the study of random processes that condition which is characterized by the future do not depend on the condition in the past , this type of operation is called Markov operations . dynamic programming was used to predict the prospects for Alvh Asthaddam markov so is hidden through viterbi algorithm to determine the likelihood of failure ,As the exact prediction important and prominent role in the decision - making process. future, in the study of random processes characterized by the condition in the past. This type of random processes called Markov processes. A To predict that the exast prominent and important role what will be the decision - making process. And give a futuistic vision of what will be the phenomena and changes in the future .And The success of the mechanism usually is measured accurately and it its forecast that the methods accuracy formthe basis it is clear that the method in the representation of the mechanism that contributedto the provision of basic information and health institutions , and research centers and The development of effective health policy and health institutions to take advantage of Alttabiqihvi scientific study of the field of child health. The study concluded that the results of the Markov model topredict the high casualties as well as deaths in the coming years.As the private Markov sequential analysis helpshealth department to predict the prospects of failure and the expectation of the potential for danger and thisis past of a theory.

مدى تاثير بعض ابعاد الثقافة التنظيمية على السلوك المهني للمدقق الداخلي : دراسة ميدانية في عينة مختارة من الوحدات الخدمية والانتاجية == Extent of Impact of Some of the Dimensions of Organizational Culture on Professional Conduct the Internal Auditor (A Field Study in a Sample Selected of the Units Service and Productivity)

Author name: حيدر سمير عبد الكاظم جابر
Supervisor name: فاطمة جاسم محمد
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:

امكانية استخدام الخيارات المالية للتحوط من مخاطر المحفظة الاستثمارية : دراسة تحليلية على بيانات سوق العراق للاوراق المالية == The Possibility of Using Financial Options to Hedge from Investment Portfolio Risk Study Analytical on the Iraq Stock Exchange

Author name: حسين كريم فضاله السعيدي
Supervisor name: حسين جواد كاظم
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: Because of increasing risks that facing the investors in financial markets specially after increasing the range of financial globalization , the freedom of capital movements and markets opening .The based on financial engineering have tended to invent new tools to maximize return and minimize risk.one of the most important tools is the contracts options, which have become one of the leading global markets activities because of its reat importance as a tool for hedging and speculation. Proceeding from its importance the present study endeavoured to provide a knowledge and practical framework about the ability of contracts options of reducing risks of stocks prices for the selected sectors listed on the Iraq Stock Exchange by using the most important financialtheories, namely portfolio theory and the theory of financial options, to show the role of the policy of diversification in reducing irregular risks, as well as the prominent role given by the covered call option strategies to benefit from expectations of the current and future stock prices , that would contribute to the hedging of risks.The present study has reached a set of conclusions, including that the reduction of irregular risk depends on aimed diversification, which focused on the importance of correlation coefficients of returns, while the application of covered option strategy based on binomial model on efficient portfolio led to the advantage of the value of premium paid by the call option holders , that prices as long as witnessed a large fluctuations during the period under study, which proves the validity of our hypotheses through the study on the possibility of obtaining the best trade - off between return and risk when diversifying portfolios ,and that their possibility of reducing efficient portfolio risks by using the strategy of sale covered call option. and This is harmony with the expectations of portfolio managers on that decline, which leads to non - implementation of the option contract
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