Abstract: The concept of value is important for the developing of accounting measurement for the elements of income and financial position . and value in essence the concept of moral respect to renewal of what deserves thing in terms of amount are the importance , usefulness or self ability is the basis of its value and there are several measures or methods for measurement used for evaluating elements of balance sheet and there is no primary basis used for each element , but there are many numbers of measurement methods currently accepted that the fair value method of accounting measurement for evaluating which assets and liabilities . The objectives of this study is to identify ways and considerations of measurement and accounting disclosure using the fair value under accounting standards and their impact on the measurement of performance of banks and certification of the validity and accuracy of the information extracted through the use of fair value measurement and the results of its activity wither profit or loss based on the accounting standards for investigation of the hypotheses that have been adopted and that… The adoption of Fair value accounting in the banking sector contributes to the increase of profits and then better expression of the performance - based activity result. The purpose of verifying the accuracy of these hypotheses this study deals with a sample of same of Iraq's commercial banks for three years to finding out the impact of fair value on the results of the activity of these banks. This study has obtained a set of conclusions that the most important of fair value measurements shows best profits or Losses for the banks compared with traditional measurements considering the fact that banking activity depends mainly on investments in the shares of other companies and then the results of income affected by the unstabilised of stock prices of those companies, and lack of recognition of gains and losses on the value of investments makes income figures does not reflect the real result of activity. The study concluded a set of recommendations most notably in the need to adopt international accounting standards for fair value for banks because local banks on the verge of merging with foreign banks so the integration process requires that the system and foundations working together This is done through the use of international accounting standards and informing.

Author name: رنا حمزة سلمان

Supervisor name: سمير كامل سعيد الخطيب

General topic: Administration and Economics

Specific topic: Operations Research

Degree: Master

University: Middle Technical University - Administrative Technical College

Language: Arabic

University location: Baghdad

First pages:

Author name: رحيم عبد محمد الموسوي

Supervisor name: عبد الامير عبد الحسين شياع العلي

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: تشهد اسواق الخدمة المصرفية تنافسا شديدا في كسب الزبائن والاحتفاظ بهم من خلال تقديم خدمة مصرفية جيدة للزبائن ، ولتحقيق ذلك تعمل المصارف على تبني تقديم جودة الخدمة المصرفية لبناء علاقة ثقة متبادلة طويلة الامد بين المصرف وزبائنه .وياتي هذا البحث للتعرف على اسلوب تقديم الخدمة المصرفية وجودتهوادوافع تعامل الزبائن مع المصارف التجارية. ويهدف البحث الى التعرف على الاسباب والابعاد المؤثرة في سلوك الزبائن على اختيار مصرف معين من المصارف التجارية ، وترتيب العناصر ذات الاثر في سلوك الزبائن حسب درجة اهميتها ، والكشف عن اثر متغيرات السلوك النفسي للزبائن على اختيار المصرف الملائم .وقد طبق البحث على عينة عشوائية من الزبائن المتعاملين مع ثلاثة مصارف رئيسة اضافة الى ثلاثة فروع لكل مصرف رئيس للمصارف عينة البحث اذ بلغ حجم عينة البحث (120) زبون، وتم استخدام الاستبانة اداة للبحث ، وتضمنت (25) فقرة خاصة بمتغيرات ابعاد جودة الخدمة المصرفية و(20) فقرة خاصة بمتغيرات السلوك النفسي للزبائن وتوصل البحث الى مجموعة من الاستنتاجات ابرزها ان المصارف عينة البحث التي تطبق اسلوب جودة الخدمة المصرفية اذ يحتل فيها بعد الامان المرتبة الاولى يليه بعد الاستجابة ثم بعد الاعتمادية ويليه بعد الجوانب الملموسة واخيرا بعد التعاطف. وان اكثر فقرات بعد الامان والثقة تاثيرا على جذب الزبون هي (سمعة المصرف والحفاظ على الخصوصية والسرية في المعاملات ). اما بعد الاستجابة فان اكثر فقراته تاثيرا على الزبون في التعامل مع المصرف هي (المعاملة الحسنة للزبائن من قبل موظفي المصرف). اما بعد الجوانب الملموسة فاكثر فقراته تاثيرا على جذب الزبون هي (المظهر الداخلي والخارجي للمصرف). واخيرا بعد التعاطف وكانت اكثر فقراته تاثيرا على جذب الزبون هي ( اشعار الزبائن بالمودة والاحترام , تسهيلات الحصول على القروض).وقد كان من توصيات البحث ضرورة تحسين جودة الخدمات المقدمة من قبل المصارف لتصل الى او تتجاوز توقعات الزبائن وذلك للمحافظة على زبائن المصرف الحاليين وكسب ولائهم واستقطاب زبائن جدد من خلال تبني جودة الخدمة اسلوب للمنافسة والتميز ، الامر الذي يعمل على تحسين الوضع التنافسي للمصرف ، وزيادة حصته السوقية من الزبائن ومعدلات ارباحه. واخيرا اوصى الباحث - ان تعمل ادارة المصارف باستمرار على تطوير الملاكات البشرية في تقديم الخدمات ، اذ ان توفير الجودة المتوقعة والعناصر البشرية المدربة تعمل على تحسين ابعاد جودة الخدمة المختلفة ، من خلال سرعة انجاز المعاملات ، وتقليل الاخطاء من خلال مكننة العمليات الروتينية للمصرف ، وايضا تساعد في زيادة قدرة موظفي الخدمات المصرفية على سرعة الاستجابة للزبائن وحل المشاكل المختلفة التي تواجههم ،بالاضافة ان الجودة العالية والحديثة تعطي انطباع جيد لدى الزبائن عن الخدمات التي يقدمها المصرف مما يعمل على تحسين مستوى جودة الخدمات المقدمة الية | Banking markets are extremely competitive in winning and retaining customers by offering good banking service to customers, and to achieve this, banks to adopt to provide quality banking services to build a relationship of mutual trust between the long - term bank and its customers.This research comes to know the method of providing banking service, quality and motivated customers deal with commercial banks. The research aims to identify the causes and dimensions of influencing the behavior of customers on the selection of a particular bank, commercial banks, and the order of the elements in high - impact customer behavior by the degree of importance, and the disclosure of the impact of psychological variables behavior for customers to choose the appropriate bank.The dish search on a random sample of customers dealing with the three banks Chairperson in addition to the three branches of each bank head of banks research sample , as the volume of sample ( 120 ) customer , has been using the questionnaire tool to search , and included (25) special paragraph variables dimensions of quality banking service and ( 20) a special paragraph variables psychological behavior of customers and reach a search to a set of conclusions , notably the banks, the research sample that implements the method of quality banking service and occupies the following safety ranked first , followed after responding, and after reliability and followed after the concrete aspects and finally after sympathy . And more vertebrae after the safety and confidence impact on attracting the customer is (the bank's reputation and maintain the privacy and confidentiality of transactions). After the response, the more influential the paragraphs dealing with the customer at the bank is (good treatment of customers by the staff of the bank) . After more tangible aspects of its paragraphs impact on attracting the customer is the (internal and external appearance of the bank). Finally, after empathy and paragraphs were more influential to attract the customer is (poems customers with affection and respect, access to credit facilities. (He was of the recommendations of the research need to improve the quality of services provided by the banks to reach or exceed the expectations of customers in order to maintain the bank customers current and gain their loyalty and attract new customers through the adoption of quality service style of competition and excellence, which works to improve the competitive position of the bank, increasing its stake market rates of customers and profits.Finally , the researcher recommended - to operate bank management is constantly on the development of cadres of human services , as providing the expected quality and human elements trained working to improve the quality dimensions different service , through the expeditious completion of the transactions , and reduce errors through automation of routine operations of the bank , and also help to increase the capacity of the staff of banking services on the speed of response to customers and solving various problems they face, in addition to high quality and modern give a good impression to the customers about the services provided by the bank , which works to improve the quality of services provided mechanism

اختيار افضل طريقة اختبار لمشكلة عدم تجانس التباين في نموذج الانحدار المتعدد مع تطبيق عملي == Choosing the best test method for the problem of Heteroscedasticity in a multiple regression model with practical application

Author name: رائد اسمر عبد الله

Supervisor name: عدنان كريم نجم الدين

General topic: Administration and Economics

Specific topic: Statistics

Degree: Master

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

Language: Arabic

Full text from the source: https://uokerbala.edu.iq/wp-content/uploads/2020/07/Rp-Choosing-the-best-test-method-for-the-problem-of-Heteroscedasticity-in-a-multiple-regression-model-with-practical-application.pdf

University location: Karbala

First pages:

Abstract: يعد هذا البحث محاولة لتسليط الضوء على احدى مشاكل تحليل الانحدار والتي تعد واحدة من الافتراضات الاساسية التي تقوم عليها طريقة المربعات الصغرى الاعتيادية (OLS) , كذلك تعد واحدة من الشروط الاساسية لتحليل التباين. وهي مشكلة عدم تجانس التباين (Heteroscedasticity) , واحيانا يكون من الصعوبة تطبيق هذا الشرط وبالتالي تكون طريقة (OLS) لتقدير معالم نموذج الانحدار الخطي غير مجدية في اعطاء نتائج صحيحة ودقيقة وهذا بسبب وجود هذه المشكلة .اذ كان هدف الرسالة هو اختيار اوتحديد افضل اختبار للكشف عن وجود هذه المشكلة ضمن مجموعة من الاختبارات المعلمية , اذ تم كتابة برنامج بلغة (R) لاجل عمل مقارنة يكون فيها المعيار هو نسبة الكشف الصحيح عن وجود او عدم وجود مشكلة عدم تجانس التباين عن طريقة دراسة محاكاة بالاعتماد على بيانات افتراضية لانموذجين الاول يحتوي على مشكلة عدم تجانس التباين والاخر لايحتوي على المشكلة , اذا تم اعتماد خمس اختبارات هي (كولد فيلد - كوانت , بروش - بيجين - جود فري , وايت, NCV , هاريسون مكابي) .كما اعتمدت الرسالة في الجانب التطبيقي على البيانات الحقيقية, واستعمال الاختبار الافضل الذي تم تحديده للكشف عن وجود المشكلة ثم تقدير انموذج الانحدار استنادا الى وجود المشكلة من عدمها. | This research is considered on attempt to highlight one of the problems of regression, which is one of the basic assumptions underlying ordinary least squares method (OLS). It is considered one of the fundamental conditions of variance analysis, and in many practical applications this hypothesis cannot achieve thus (OLS) to estimate the model of linear regression is use less (not benefited) to give true and accurate, results and this leads to face the problem of (heteroscedasticity). The aim of this thesis is to choose the best parametric test to detect this problem from a group of parametric tests. We wrote an program in (R) language for a comparison in the best of the ratio of the detection true for the presence or absence of a problem through simulation within chapter III has a virtual reality two of the models, the first has a problem of heteroscedasticity the other not contain the problem depending on five tests (Gold field Quant, Prush bejen, White, NCV, Harrison - McCabe). Chapter four contains the Applied side of the study and depending on real data, in this chapter we choose the best test to detect the problem or not, then we estimate the regression model. Conclusions and recommendations are found in the end of the study

دور المصرف الصناعي العراقي في تطوير القطاع الصناعي : بحث تطبيقي في عينة من الشركات الصناعية المختلطة == The Role Of The Industrial Bank Of Iraq In Developing The Industrial Sector An Applied Research In A Sample Of Mixed Industrial Companies

Author name: دينا طالب كاظـــم

Supervisor name: عبيد خيون الخفاجي

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: يواجه المصرف الصناعي العراقي تحديات عديدة اثناء قيامه بنشاطه انعكست على مستوى اداءه لتحقيق التنمية الصناعية في العراق ، من خلال توفير الدعم المالي والمعنوي الكافي للقطاع الصناعي. يهدف البحث الى دراسة مدى قدرة المصرف الصناعي العراقي على تنمية وتطوير شركات القطاع الصناعي المختلط من خلال القروض الممنوحة لها . فضلا عن دراسة السياسات الائتمانية التي ينتهجها المصرف الصناعي العراقي لتمويل شركات القطاع المذكور . وقد استند البحث على فرضية رئيسة هي , يعد دور المصرف الصناعي العراقي محدودا في تقديم التمويل الاستثماري المطلوب الى شركات القطاع الصناعي المختلط في العراق. اهم الاستنتاجات التي توصل اليها البحث هي كالاتي : - ــــ ضعف التمويل الحكومي للمصرف الصناعي مما اثر سلبا على نشاطاته في دعم القطاع الصناعي في العراق . ــــ ان دور المصرف الصناعي العراقي في الشركات الصناعية المساهمة محدود اذ بلغ عدد الشركات المساهم بها (27) شركة فقط . ـــــ استنادا لدراسة التقارير المالية الصادرة من المصرف الصناعي العراقي , كشف البحث انه لم يتم تمويل القطاع الصناعي المختلط باية قروض (قصيرة او متوسطة او طويلة الاجل ) خلال الفترة من 2007 ـــــ 2010 .اما اهم التوصيات التي توصل اليها البحث هي كالاتي : - ـــــ ضرورة زيادة الدعم الحكومي لتمويل المصرف الصناعي العراقي , ليتسنى له القيام بدوره الفاعل في دعم القطاع الصناعي المختلط والخاص وتطويره من خلال توسيع نشاطه وزيادة قدرته على منح القروض ( القصيرة والمتوسطة والطويلة الاجل ) للقطاع الصناعي .ـــــ زيادة مبالغ الاستثمارات في الشركات الصناعية المختلطة والخاصة في العراق من خلال سوق العراق للاوراق المالية وزيادة حجم التداول بالاسهم والسندات في هذا السوق . ـــــ زيادة حجم القروض الممنوحة للقطاع الخاص والمختلط ولمدد مختلفة على ان يراعى تخفيض نسبة الفوائد لغرض جلب المستثمرين والمقرضين لتمويل قطاع الصناعة في العراق وفقا لاليات مدروسة ومخطط لها تاخذ بنظر الاعتبار المعايير الدولية المتعارف عليها في منح الائتمانات . | Industrial Bank of Iraq faces many challenges in performing its activity. These challenges have been reflected at the level of its performance in achieving its tasks in industrial development in Iraq, through its financial and moral support to the industrial sector.The research aims to study the ability of the Industrial Bank of Iraq to the growth and development of the mixed industrial sector companies through loans granted to them. In addition ,the research seeks to study credit policies pursued by the Industrial Bank of Iraq to finance the mixed industrial sector companies. The major hypothesis of the research is that the role of the Industrial Bank of Iraq is limited in providing investment funding required to the mixed industrial sector companies in Iraq.The main conclusions of the research are as follows : - - The government funding for Industrial Bank was week, so this has had a negative impact on its activities, including the support of the industrial sector in Iraq. - The role of the Industrial Bank of Iraq in the industrial companies contributes is limited as the number of companies contributed by the Industrial Bank amounted to (27) Companies only.According to the study of financial reports issued by the Industrial Bank of Iraq, the research found that it was not financing the industrial mixed sector with any loans (short, medium or long - term) during the period from 2007 - 2010.The most important recommendations reached by the research are as follows : - - The need for increased government support to finance the Industrial Bank of Iraq, to allow it to play an effective role in strengthening the industrial sector, mixed and private, and through expanding its activities and increase its capacity to grant loans (short, medium - and long - term) for the industrial sector. - Increasing the amount of investments in industrial mixed companies in Iraq by the Iraqi securities market and increase the volume of trading in shares and bonds in this market. - Increasing the volume of loans granted to the mixed and private sectors for different periods taking into account the reduction of the interest rate for the purpose of bringing investors and lenders to finance the industrial sector in Iraq, in accordance with deliberate mechanisms and planned, taking into consideration the generally accepted international standards in granting of credits

Author name: حامد كاظم معن

Supervisor name: احمد عبد اسماعيل الصفار

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Master

University: Mustansiriyah University

Language: English

University location: Baghdad

First pages:

Abstract: Describe mass customization system as the main of excellence and achieve sustainable competitive advantage and high profitability, also research based on the idea of substantial that the constant change in the needs and desires of customers divers mean intensification of the conflict in the field of competition in the business environment , which generates pressure on companies led to inevitability of the adoption of new technologies and new trends in production , represented by (mass customization system ) in order to achieve competitive advantage thereby increase profits the research was based on two variables interact with each other to form the frame of mind to him , are (mass customization approaches as the depended variable, the research initiate of problem expressed introduced a number of questions aimed at answering her knowledge of the theoretical aspects of these variables being one of the modern application topics , and then diagnosed effect adoption of mass customization in achieving competitive advantage in the wassit state company for textile industries / knitting factory and because of importance of these approaches and the need for adoption at the factory , which achieve thus competitive advantage . The study chapters include theoretical coverage of problem , the researcher depended on information in the literature of subject and accumulated knowledge in this area . As the research include applied aside based on key assumption and sub assumption specialized department including diagnosis of correlation between the mass customization approaches and competitive advantage , while the other section diagnosise singled relationship with the impact of the application of those approaches to achieve competitive advantage. Wassit state company for textile industries - knitting factory was chosen as a site to conduct research and researcher used variant statistical tools of analysis and processing of data and information using statistical system( spss).The research style was a prospective study - analytical being comprehensive analysis style and deep for problem. The researcher reach to the fact that the existence of relations correlation effect between the variables , and researcher presented a set of recommendation s that serv the factory , as if they were taking them based on the conclustions that have been reached , it was most notably the need to adopt factory mass customization a pproaches and need to take to achieve competitive advantage