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سياسة الترغيب والترهيب في الدولة العربية الاسلامية حتى نهاية العصر الراشدي 1 - 41هـ/ 622 - 661م The Policy of Incitement and Intimidation in the Arabian - Islamic state until the end Rashidi age

اسم المؤلف: امل حميد صليخي
اسم المشرف: محمد حسين حسن الفلاحي
الموضوع العام: التاريخ
الموضوع الدقيق: التاريخ الاسلامي
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بابل
المستخلص: Praise to Allah, Lord of the worlds, Peace and blessing be Upon the master of Creation and messengers Prophet Muhammed (Peace be Upon him and his Family Pure and Companions and Peace) after either… After the title of the Study of his letter of the important theology, which need to Study thoroughly , especially related of the Prophecy and the Succession of adult and these tow eras , Which are the first basis for the construction of the Islamic Arab State and establish its bases. The Principle of Excitement and Intimidation the Principle of God the Holy Quran in Various verses and texts and different occasions and this approach can not be dispensed with in the shadow of the Islamic Arab State which Stretched its limbs to Vast areas spread to different parts and entered under the banner of different human of nature and races. Which Can not be measured by Style one but this policy included the methods of encouragement Sometimes and intimidation at other times . The impart once of this issue is also avident through the diagnosis of these methods of encouragement and intimidation as it must be said that there is a sense of intimidation can be called adestructive intimidation Serves the Pur Poses of the ruler to carry out his personal. The modern era of Prophecy and Succession was Characterized by the emergence of these two methods and clearly used by the Prophet as a method to Persuade People to Spread the Islamic call in the Arabian Peninsula. Either related to the reasone and motives to Choose the Subject can be said that this Subject needs careful and Study to highlight its Particulars during this Period and to come up with scientific conclusions based on study and analysis . The Policy of incitement and intimidation in the Arab Salami has been dealt with in Some Previous Studies , but in the ages that followed the modern Prophecy and adult Such as the methods of intimidation in the Arab Islamic State during the Umayyad (41 - 132H/661 - 7u9m) for the Student Maher Jawad Al - Shi at the University of Babylon Faculty of Education For Humanities and the message of intellectual intimidation in Iraq during the Abbasid Period until the end of the year (447H/1055M) For the Student Haitham Hamza Jubouri university of Babylon Faculty of Education For Humanities , inaddition to the message that dealt with the Significance of encouragement and Language intimidation in the Koran For the Student Shmad Kazem Ammash University of Babylon, Faculty of Education For the Sciences of humanity, which informed us the definition of the words Targib and intimidation. The methodology Used in the Completion of this Study is the methodology of historical research there Fore the Scientific material has been divided in to three Chaoters Preceded by an introduction and apreface and Followed by a conclusion. The Preface is devoted to the Know ledge of the words of encouragement and intimidation language and terminology and on according to Maja in the Koran and also touched on it to the temption and intimidation in the Arabs before Islam. The Chapters were the First Chapter and tagged Entitled the Policy of encouragement and intimidation in the era of Prophecy consists of two Subjects : A - the first : wediscussed the policy of encouragement in the era of Prophecy.B - Second : we talked a bout the Policy of intimidation in the era of Prophecy and illustrated methods used by the polytheists to Vesist the Prophet as well as demonstrating the policy of the Prophet in intimidation. The Second Chapter where we explained the policy of encouragement in the era Rashidi hasineluded two topics : A - The First : where we discussed the Policy of encouragement at the First Caliph Abu Bakr al - Siddia and the Second Caliph omar bin Al - Khattaband and how we were able to manage the affairs of the State in this mamner and Talked about the methods of leaders alluring the conquests.B - Second : the Policy of encouragement included the third caliph Uthman ibn Affan and the Fourth Caliph Ali ibn Abi Talib. The Third Chapter dealt with the Policy of intimidation in the era of Rashadi which contained two Subject : A - The First he devoted himself to the Policy of intimidation among the adult caliphs and the methods they Followed.B - Second : we explained the Policy of intimidation used a gaainst the adult caliphs . In this Study we Follow the Chonological Sequence of historical events in the order of the Scientific material From the Prophetic Age and then the Rashidi . the narratives mentioned in each Section on any Successor and according to their chronology in the Period of Succession of each. The most important difficulties encountered are the Spread of information and historical accounts in the Stomach of the books which rwquire Collection and arrangement in Chronlogical order.
الصفحات الاولى:

الشيخ عبد الكريم الماشطة دراسة في سيرته ونشاطه الفكري والسياسي من عام 1881 - 1959م Sheikh Abdul - Karim Al - Mashta studied his biography and intellectual and political activity from 1881 to 1959

اسم المؤلف: اريج عبد الكريم محمد العامري
اسم المشرف: سعد كاظم حسن المولى
الموضوع العام: التاريخ
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بابل
المستخلص: almuqadama 'anjabat madinat alhilat alkthyr min alshakhsiat alfdhih alty kanat laha 'athar barizaan fi majalat al'adab waldiyn walsiyasat walmujtamae mithl alshaykh eabd alkarim almashita . wahu 'ahad rjalat alfikr aldhyn hamaluu fkraan tnwyryaan mtjddaan , fahum yumathilun aleulama' almutanawirin ahd aldaeamat almuhimih alty 'ahdathat tghyraan fi masar almujtamaei, walshaykh eabd alkarim almashitat 'ahad 'uwlayik al'aelam almumyzin fi hadha almidmar fi aleahd almalakii, waqad shakalat hadhih alhaqiqat dafeaan fi aikhtiar albahithat limawdue risaltiha. fadlaan eamma takun fi dhihn albahithat fi 'athna' qira'atiha al'awaliat limawdue alrisalat hidhata, min tasawulat , kan min 'abraziha : min alshaykh eabd alkarim almasht? wama qanawat takwinih almuerifii walfikri? fadlaan ean hajm juhudih alfikriat walaijtimaeiati? wahal kanat tilk aljuhud muakabatan lileasr aldhy eash fih? hadhih al'asyilat wasawaaha sarat bimajmueiha dafieaan lidirasat hdha almawdue. waqad takawanat minhajiat albahth 'iin tata'alaf aldirasat min muqadimat wa'arbaeat fusul wakhatimatin. ja' alfasl al'awal bieunwan (ebd alkarim almashtt, hyath w nasha'atuh almaerifiat walfikria) aistaerad fih hayatah wanash'atatan fi khms eanawin : aleunwan al'awal hu (alwiladat walnasha'a)waqid khadifi duruf wiladatih w taerif bi'usul 'asrath, watawdih aljawi al'asrii aldhy eash fih taqdim sifatih alshakhsiat walbiyat alta wld watarabaa fiha .'ama aleunwan alththani fahu (inshat 'usrat al mashitih fi alhila ) wafih 'ulqiat aldaw' ealaa al'aemal aleumraniat wanashatat alsiyasiat waltijariat alta qam biha 'afrad 'usrat almashitat waistifad minha 'abna' alhilat 'iimaa aleunwan alththalith fahu (dwrah fi almajlis althaqafii ) earadat judhur majlis al mashitat almashhur fi alhilat wakayf tasir shuuwnih , kama 'ashart 'iilaa bed almawaqif alnabilat lilshaykh eabd alkarim almashitat aitijah 'abna' madinatih mithl d0 eabd alhamid shlash, 'iimaa aleunwan alrrabie hw( nasha'atuh alfkry) , waqad khad fi rihlatih aldirasiat min katatib alhilat 'iilaa alhawzat aleilmiat fi alnajaf alashrif , 'amma aleunwan alkhamis (rwafid bina' shakhsitih) earadat fiat aleawamil alta 'atharat eali shakhsiatuh wabina' afkarih altaharuriat mithl almujtamae alnajafii watayar al'iislah 0 'amma alfasl alththani fahu bieunwan (ebd alkarim almashtt,tharih alfkry) aihtawaa ealaa khms eanawin : tadman eunwan al'awal (aihitimamuh bialtaelim )ieradat fih almadrasat alkhasat alta banaha baed eawdat min alnajaf wadurus fiha 'abna' alhulih wamin thama aintaqal liltadris fi almadrasat aleulum alshareiat ,w tanawul eunwan alththani (itlabah ) qadamat fit sirat tullab alshaykh eabd alkarim almashitat , 'amma aleunwan alththalith hu ( aihtimamah bialsahafih walaelam) 'ashart fit 'iilaa alsuhuf alta nashr fiha waetit namudhaj min muqalatih 'iimaa aleunwan alrrabie hu (mjilat aledl) wahi majalat aisdarha alshaykh eabd alkarim almashitat hayth qumt bitahlil muqalatiha alsabeat liltaearuf ealaa aifkarih , 'amma aleunwan alkhamis fahu ( al'ahkam alshareiat wafi al'ahwal aljaefaria) wahu kitab faqahi alfah alshaykh eabd alriym almashitat 'ashart fih 'iilaa duruf talifuh waeadad fusulih wakhyraan alfasl alththalith bieunwan (ebd alkarim almashtt, dwrh alsiyasia fi aleiraq) makun min arbet eanawin al'awal ja' fih (mwqfh min al'ahzab waharakat alsiyasia) 'awdahat fih aihtimamat bijamahat al'ahali wahizb alshaeb kama earadat fih dawrih fi harakat 'ansar alsilm 'iimaa aleunwan alththani (mwqfh min alaintikhabiat lisanat 1954) aistaeradat fih shiearat hamlatih alaintikhabiat walaidtihad alsiyasiu aldhy taearad lah alshaykh eabd alkarim almashitat 'iimaa aleunwan alththalith (mwqfh min thawrat aleshryn )ashrt 'iilaa mawqifih hayth auetuqil bituhmat 'iiwa' alfariyn 'iimaa aleunwan alrrabie (wfatih ) earadat fih 'iilaa sbb alwafat wa'ayn wamataa0 tanawaeat masadir alrisalat hayth aietamadat ealaa almakhtutat walrasayil walkutub alearabiat walsuhuf kanat tilk almasadir khayr eawn lilbahithat li'iisal 'aqrab surat mumkinat ean sirat alshaykh eabd alkarim almashitat 0 kanat makhtutat mahmud 'abu khmr ('iieilam alhilat mundh altaasis sanat 495 h fi aleulum walfnun) w (alhilat kama earafatha 'iilaa nihayat alkhamsinat) w (knwz almadi) 'aetat albahithat maelumat muhimatan ean 'afrad 'usrat almashitat waiemalihim aleumraniat waean shakhsiat alshaykh eabd alkarim almashitat nafsih eilmaan 'iina muhamad 'abu khmrt kan rajul qarib min tilk al'ahdath wa'akhadh yudawin ma yushahid wayasmae ,kma aistifadat albahithat min makhtutat st maealim almashitat alta tahadatht ean aihtimamat wafkar abyha waqadamat earad lsyrt akhwtha min hayth hayatihim aleilmiat walshakhsiat 0 'iimaa alrasayil aljamieiat faqad aietamadat albahithat ealaa risalat muhamad sami karim alshamrii bieunwan (alhayat alaijtimaeiat fi liwa' alhilat 1932 - 1968 ) aladhi tahadath ean tabaqat almujtamae alhaliyi waeadatihim wataqalidihim walmajalis aladbiat waleilmiat alty aizdahar biha alhlt, 'iimaa alrisalat alththaniat fahab laedi hatim eabd alzahrat almafriji bieunwan (hrakat altayar al'iislahii alnajafii (1908 - 1933) wahi risalat 'awdahat mawqif alnajaf alashrf min altatawurat aldusturiat wal'iislahat aldiyniat alta mara biha alealam al'iislamiu eilmaan 'iina mawqif alnajaf 'iithr fi bina' shakhsiat alshaykh eabd alkarim almashitat altaharuriat li'anah kan yadrus fi alhawzat aleilmiat andhak 0 'amma alkutub alearabiat fahi kathirat tanawalat juz' min shakhsiat alshaykh waihmalat aljuz' alakhar mthl kitab 'ahmad naji bieunwan ( alshaykh eabd alkarim almashitat ahd ruad altawayur fi aleiraq) wahi dirasat sabiqat lirisalati faqad afadtni fi alhusul ealaa surat muqaribih lishakhsiat alshaykh eabd alkarim almashitat kama aietamadat ealaa mualafat eamir jabir taj aldiyn mithl (alihlat lamahat aijtimaeiat wa'iidariat wafaniyat 1858 - 1958) w (tarikh al'ahzab waljameiat alsiyasiat fi alhilat 1908 - 1958) w (mealm mudiyat min tarikh alhl) yahtawaa ealaa maelumat qimat ean al'awdae aleamat fi alhilat wal'ahdath khasatan ean 'usrat almashitat , kama aietamadat ealaa mualafat eabd alridda eiwad mithl (alhawzat aleilmiat aizdiharaha wainkimashiha) w (alhilat fi aleahd aljumhuri) w ('uwraq hilyat min alzaman alsaeb fi alqarn aleishrin) w (shuera' alhilat alsiyfia) waqad earadat tilk almasadir sirat tullab alshaykh eabd alkarim almashitat wa'abraza 'aemalah mithl tadrisih fi madrasat aleulum alshareiat wakitab kamil husun alqiam (tarykh alsahafat alhuliya) qadam earad akadymy ean alsahafat alhilya
الصفحات الاولى:

منظمة الوحدة الافريقية 1973 - 1990 The organization of African unity 1973 - 1990

اسم المؤلف: عذراء شاكر هادي الهلالي
اسم المشرف: يحيى كاظم حمود المعموري
الموضوع العام: التاريخ
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بابل
المستخلص: The OAU is one of the most important regional organizations that have emerged on the international scene after World War II, represented the effort made by African organizations before 1963, worked to highlight the strategic role of the continent in international politics with its economic potential. It was founded as an expression of the effort made by African States to solve problems that they face, common interest, and coordinate its work with other organizations. The Organization's goal was to express the aspirations of their people and work to liberate the continent and Decolonization and non - aligned policy for an international conflict poles. And has made great efforts to overcome the many problems they faced, resistance to colonialism and to get rid of its effects as well as internal problems as common border problems are the legacy of colonialism in the continent, the organization contributed to intervene to solve the problems between the Member States such as the problem of the Western Sahara, southern Sudan, ouzo and other territory problem. The Organization has tried to eliminate racial discrimination policy which continued in the continent after most of its states got their political independence and faced civil wars, to their citizens, their attempts to condemn and abhor at the international, regional and supporting liberation movements and the call to boycott countries supporting discrimination. In terms of administrative structure of the Organization, changes in administrative and financial construction over time represent the internal subset committees specialize in addressing the political, security and economic issues and also in order to live up to the level of organization of work and play in their justification and Foundation, determining Member States ' contributions to the budget of the Organization and the use of those resources in expenditure on the problems plaguing the continent, on relief, refugees and famine saw that side the high level coordination between the OAU and international and regional organizations. Due to the importance of the Organization of African Unity and the non - examined an integrated unit since its Foundation until 1990 , We chose the topic (OAU 1973 - 1990) to disclose their achievements for the duration of the study and its decisions and positions of the continent's problems internally and externally. It has been eager to provide analytical vision of the Organization's achievements in that period, based on a base return each variable to true causes without traditional historical events with a comprehensive analytical visualize the entire vocabulary of political, economic and military issues. Therefore this study plan based on preliminary and four chapters, we ate at boot history from its inception until 1973. And treat in the first chapter of administrative, legal and financial management of the Organization, the second chapter is devot to border conflicts, civil wars, chapter III includ the problems of refugees, followed by chapter IV devot to the Organization's role in the Elimination of colonialism and apartheid. At the end of the study conclusion came to present the most important results achieved and insights.
الصفحات الاولى:

امراء الاطراف ودورهم في تغيير الاوضاع السياسية في العراق (247 - 622ه/861 - 1225م) The princes of the parties and their role in changing the political situation in Iraq (247 - 622h / 861 - 1225AD

اسم المؤلف: حيدر ناظم عزوز المعموري
اسم المشرف: محمد حسين حسن الفلاحي
الموضوع العام: التاريخ
الموضوع الدقيق: التاريخ الاسلامي
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بابل
المستخلص: The search term is abstract (247 - 622AH /861 - 1225 AD) It is the most important periods of princes parties in Islamic history. As reflected in the emergence of political and cultural role through their founding of Al - Emirates in Iraq, this is an important turning point in the history of the areas that originated on its territory. Where those areas are called Governors, received a new era is the era of the dominant parties of the sovereign and the Sultan, this semi - autonomous Emirates became their sovereignty and their army, economy and management, and have become major political forces Reckon with the account, not the Islamic powers, but even from outside forces that tried to occupy Islamic cities and especially the Levant. The study began in (247AH/861 AD) on the basis that it was the actual beginning of the Abbasid Caliphate decline and foreign powers, killed the Caliph al - Mutawakkil and pledge your allegiance to his son Victor at the same time, and then killed him after six months of succession.He subsequently lost actual powers Caliphs and they became merely a religious symbol that need Princes parties to legitimize their rule to the Emirates. Either the year (622AH/1225 AD) is the death of the Caliph Al - Nasser to Allah's religion into white slavery represented the Elimination of princes, either through or through other political forces that emerged in that era kalkhwarzmiin (470 - 628AH/1077 - 1231 AD) in the Islamic Orient after he overthrew the Seljuk state (590AH/1194 AD) and the Ayyubids (564 - 648AH/1169 - 1250 AD) who took control of the Levant and the island. This study tries to present a picture of Iraq under conditions of political parties because the Emirs overcame similar incidents of the past with the present, the goal of the following is : 1 - Dangerous decomposition of authority, and disrespect for the law and this is what leads to the unleashing of security, and the spread of organized crime and banditry.2 - People should take precautions of military blocs and armed groups that appear among its supporters arguing defense and protection for citizens, we must confine the weapon and the power and to have security and protect the citizens of the State.3 - Uncertainty for individuals and armed groups outside the law and not to be dragged behind the slogans and promises made by these groups, because the ultimate goal is to get more political gains and personal goods without paying attention to the general interests of the people. Study on introduction and three chapters and a conclusion and a list of proven resources and references, in order to build a historical perception on this topic do not find curtail include Princes parties and their relationships with the space - time theory, as we deal with these incidents in terms of the historical head start. We started to boot these chaps we have meaningful princes, and historical roots of this Convention. Study on introduction and introduction and three chapters and a conclusion and a list of proven resources and references, in order to build a historical perception on this topic do not find curtail include Princes parties and their relationships with the space - time theory, as we deal with these incidents in terms of the historical head start, we started to boot these chaps we have meaningful princes, and historical roots of this Convention. It was the title of the first chapter : (Emergence of Princes), where we have the Genesis Al - Emirates in Northern, Central and southern Iraq, and give a historical sequence of princes who ruled with Al - Emirates that extended their Government. And chapter II (relationship with Lords of succession) study showed, the political implications caused by the Princes of the parties to the reality of Iraqi society and the Abbasid Caliphs, and how Princes prefer the sedition and unrest in the Islamic State in order to keep the Abbasid Caliph as weak, and unable to create a military force until the last judgement and influence throughout the Islamic State. Chapter III ( parties among Princes relationship) , this relationship which were once hostile relationship led to remove faded, and the emergence of other principalities on the ruins of earlier, and again a fruitful friendly relationship as a result of the convergence of political interests. Conclusion of allocated the main conclusions reached by the researcher. Use the Finder method of critical analysis of history based on dismantling and reconstruction of the text according to modern scientific vision, and must acknowledge that there are omissions and slips in this research the freshman slippage and error, however open bright horizons, and ask Allah to help us and others to move forward in achieving the best results, Allah is the source of strength
الصفحات الاولى:

الحكومات الائتلافية في تركيا (1961 - 1980) Coalition Governments in Turkey (1961 - 1980)

اسم المؤلف: خالد عبد الله محمد عامر
اسم المشرف: امين عباس نذير
الموضوع العام: التاريخ
الموضوع الدقيق: التاريخ الحديث والمعاصر
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
المستخلص: The Message dealt with the subject (of coalition governments of Turkey) within a specified period (1961 - 1980) and what happened on the levels of development (economic, social and political) during the rule of the coalition governments of the developments in a positive or both negative.This letter was distributed to the four seasons, as well as the introduction and conclusion, highlighted in the first chapter (multi - party and its impact on domestic politics and the growing coalition trends in Turkey's path (1946 - 1960), as included this chapter : multi - party system and analyze the political dimension in Turkey and the policy of the Democratic party and the coalition formation introductions in Turkey (1950 - 1960).The second chapter : it ensures the formation of coalition governments in Turkey under the military Enterprise Manager (1961 - 1965), as this chapter includes three sections : The first talks about the Turkish parliamentary elections under the new Constitution (1961), while the second section : they occur all coalition governments of Turkey in terms of composition and political program within the period (1961 - 1965), and the third section : they arise from the Turkish regional and international for those governments foreign policy and the position of those governments from 1964 to the Cyprus issue, as well as Turkey's relationship with the common European market.The third chapter, which includes coalition governments of Turkey (1972 - 1980), which includes three sections : The first talks about the elections and the results of the path, and the second : talks about the structure of the coalition governments of Turkey (1972 - 1980), and is divided into three periods of judgment : the first included the coalition governments under the military enterprise Manager (1972 - 1973), while the second period Vtdment : coalition governments (1973 - 1977), then followed by the third period of coalition governments (1977 - 1980), and the third section of this chapter contains : coalition governments and processors economic and social situation in Turkey.The fourth chapter and the last of this message : coalition governments and Turkish Foreign Policy (1972 - 1980), which contains three sections : The first coalition governments ensure strategic foreign policy in terms of : achieving national security, economic development and achieve a balance in international relations to Turkey, and the second : Talking the vision of the Turkish coalition governments in dealing with the Cyprus problem and its impact on the Turkish - Greek relations, and the third talks about coalition governments and regional and international relations, including with the common European market countries.And finally came to the conclusion provides a summary of what reached the letter of the conclusions of the coalition governments of Turkey within a limited period (1961 - 1980).The letter also reached a number of conclusions, I will mention in the following lines : A democratic system is basically in the nature of governance, bringing economic and religious factor, they are the basis of the electoral propaganda among the political parties and platforms, so it appeared the so - called invitations to adopt a market economy and openness to the world and allow the flow of foreign capital, and therefore that policy has become an approach consistent political parties and governments that emerged from all those democratic practices, as laid ambitious plans to upgrade its goals in the Turkish economy dependent on policy and encourage sectors (agricultural - industrial - commercial).Turkey exposed to chronic economic problems as a result of errors of economic policy practiced by the Turkish government during the fifties of the last century, to materialize as a fact and realistic eluded coalition governments that received the reins of power in (the sixties and seventies) of the last century to develop solutions to them, marked by non - qualitative balance and quantitative between population size and natural resources, low labor productivity, scarcity of scientific and technological personnel that contribute to the manufacture, modernization and urbanization of society, high unemployment, rising prices and low wages, and the deterioration of investment rates, low per capita and the scarcity of economic resources income and the inability to invest rate Voshm it all the prevalence of cases of grumbling and dissatisfaction, in pushing political forces and movements to exploit the situation, came the phenomenon of political violence and assassinations as one of the most prominent results of that crisis.Was the issue of Cyprus great influence on Turkish policy towards Greece, as Turkey stood up to the Greek policy to include Cyprus in the framework of unity with them, and at a time when it seeks to bring the full island was Turkey accepted the idea of partition, it was reassuring somewhat on the future of the island taking advantage of the British position who was standing deduced from the position of Greece, and because of the perception both of them not being able to achieve its goals imbedded compelled to conduct negotiations led to the independence of Cyprus, however, the issue of Cyprus after independence was the main problem, in the framework of relations between Turkey and Greece, and reflected significantly on policy Turkish, and if we take into consideration international interests and the interests of the United States, which conflicted with the Turkish position, prompting the Turkish policy to escalate the situation with Greece and the occupation of the island in 1974.Those political parties that were able to engage in the political process to get the power, or at least a public office, what are the only parties express the personality and self - serving to strengthen the influence of its founders, and does not have any faith, and not only in Turkey, but it applies to the states, which claimed apply all the democratic system.Therefore, those parties that participated in the formation of coalition governments in Turkey was weak and unable to achieve its goals for the future of Turkey.
الصفحات الاولى:

اثر المؤدبين في نشاة اولاد الخلفاء من (41 - 334هـ) The effect of the painters in the emergence of the children of the caliphs (41 - 334 A.H)

اسم المؤلف: ماهر ماجد خليفة الشمري
اسم المشرف: عبد الحافظ عبد محمد الكبيسي
الموضوع العام: التاريخ
الموضوع الدقيق: التاريخ الاسلامي
الدرجة: ماجستير
اللغة: العربية
السنة: 2018
مكان الجامعة: بغداد
المستخلص: Education was a prominent place among Arab Muslims, and care was great, given care and attention.As a result of this importance came the care and attention of the Umayyad and Abbasid caliphs in education, preceded by the attention of the Holy Prophet Muhammad (peace be upon him) and the caliphs adults were interested in scientists and honoring them by various means and methods.In the era of the emergence of Islam and the adult caliphs, the religious precepts that encourage children were popularized in the Arab and Islamic cultures. To adhere to moral and spiritual values and to adhere to the Islamic faith, and the commandments that urge the children of caliphs and governors to adhere to the principles of the right to the policy of parish affairs.In the Umayyad period, the commandments were varied and varied. There are political and educational precepts. It is the commandments of education, which is directed only to their children, including what they direct to the children of their children, and in this area are the educational commandments directed by the caliphs to the children of their children in order to educate them and prepare them to take over the reins after them.The caliphs did not neglect to seek to enable their political mentor to prepare their children to be successors after them. They realized the status of discipline and science. They were keen to prepare and prepare their children for the position of the caliphate. They concentrated much on their education and discipline, especially after the transition from the shura system in Islam to the inheritance system illiteracy
الصفحات الاولى:

اثر العوامل الاقتصادية والاجتماعية في مصر وبلاد الشام (132 - 245ه /749 - 859م)

اسم المؤلف: مروة خالد مهدي
اسم المشرف: ليث صلاح نعمان العاني
الموضوع العام: التاريخ
الموضوع الدقيق: التاريخ الاسلامي
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
المستخلص: Praise be to Allah and peace upon our Messenger and his family. the study of social and economic affairs in our Islamic history is considered one of indispensible subjects as to explain the general aspects of Islamic life . It is one of the obscure subjects in the Islamic history and needs to a great effort as to deeply delve into its roots as to reflect its results . Where it is worth y to be mentioning that Levant and Egypt during that period have passed huge struggles owing to the fall down of a state and of appearing a state . The preparation of the current thesis does not empty of difficulties , top of which the rarity of the scientific subject , the scientific subject is rare and scattered in different references , especially the subject of the '' History '' should be read carefully as to know the historical reality . In respect of the Abbasyan's political , social and economic viewpoint over Levant , The Caliphate has been transferred from Umayyads to Bin Abbasids , since Levant is of distinguished aspect in respect to Geographical domain . Besides , it has been considered as a great economic and political power and Levant was as a Home for Arabic Tribes having a grand role in political , administrative and military domain in era of Umayyads and came after later era of Abbasdies caliphates have largly concerned over Levant represented by choosing rulers , most of them have been descended of Abbasides and they have been of prominent and outstanding figures for their tolerance and their logics when breaking out a revolution or rebel . It could say that the policy of '' Al - Abbasides'' toward Levant has been characterized with flexibility and tolerance with the Levant's residents. Egypt in era of Abbasides (132 AH) , has been converted into the city of the camp established by '' Salih Bin Ali Al - Abbasi '' ,. The Abbasside caliphates including '' Ibrahim Nin Salih and Hameed Bin Qahtuba '' have ruled the city . Their matter has not been confined to '' Bin Abbasides'' as that led by ''Dahyah Bin Musaab Bin Al - Asbagh Bin Abdul Aziz Bin Marwan . The latter was one of Umayyads family , has rebelled against the prince of ''Egypt'' (Scaeed) ( 165 AH - 781 AD ) , where he granted money and promoted his prestige to the degree he called himself as Caliphate . many prominent figures residing in Egypt have supported him ; besides , the Egyptians have bolstered Alwayyen in many sitations , especially during the revolution led by "Mohammed Bin Abdullah known as ''Pious spirit'' . Egypt has been considered as a safe haven for some immigrants including '' Ashaq Bin Jaafar Al - Sadeq ( peace upon him ) , who resorted to it with his life "Nafesah Bin Al - Hasan Bin Zaid Bin Ali" . At the same time . Egypt has been considered as a safe crossing for the fleers to Morocco and Andulis either be Amayyads ( AbdulRahman AL - Dakhil ) or Al - Alawyyen just as ( Idres Bin Abdullah ) who could settled the two states standing against Abbaside state in Andulis and Morocco .
الصفحات الاولى:

اثر العوامل الاجتماعية والاقتصادية والعسكرية في اسلام البربر من الفتح الاسلامي حتى سقوط الدولة الاموية The Effect of Social and Economic Factors of the Islam of Barbar from the History of Islamic Opening until 132 AH

اسم المؤلف: سمية حقي رشيد الشمري
اسم المشرف: خليف عبود كرحوت الطائي
الموضوع العام: التاريخ
الموضوع الدقيق: التاريخ الاسلامي
الدرجة: ماجستير
اللغة: العربية
السنة: 2016
مكان الجامعة: بغداد
المستخلص: The first priority that postgraduate students, especially MA students, come across is how to choose the subject of the thesis so as to fulfill the requirement of the scientific degree following the preparatory year. Therefore, he witnesses a problem of choosing the appropriate topic. This is why; the postgraduate student will remain bewildered moving from one professor to another until reaching the topic. Besides, he may not have all the details required about it. Thanks to Almighty Allah for helping me choose the topic of thesis which is titled "The Effect of Social and Economic Factors of the Islam of Barbar from the History of Islamic Opening until 132 AH". However, the subject was somehow troublesome because I did not dig in the depth of its details. And I thought that the references that I have would make the process writing easy because the subject is hardly confined to Arab Maghreb and in the era of first openings. However, this was not very simple as I thought. And all the references available with me were hardly about the books the first Islamic openings. Besides, most of opening books were interested in the east more the west. Moreover, I found that what were written in the new studies with regard to problems do not give the learners the opportunity of getting information in a scientific way. Furthermore, most of the references that I was in touch with were following the nationalist trend that rejects the other opinions or the ones which were impacted by the ferocious colonial wave in Algeria, Morocco and Libya and the western studied that tried to remove the origin of Barbar and their nationalistic relations completely so as to present Amazigh as a replacement for barbar. To be honest, I quoted certain texts literally. We came across other problems they are as follows : the references are almost containing nothing about the origin of Barbar and their social life. Therefore, the origin of Barbar made us go back to AL - Ansab Book however their social circumstances, life, habits and traditions are described as few ones scattered here and there. However, we saved no efforts to gather all the information required so as to create a primary image. As a result of its importance we found that most of the problems of delaying converting the tribes of Barbar into Islam and the suspension of Islamic Openings for five years or more or the tribes resistance against the Islamic Opening are not explained until resorting to the direct reasons and the what are beyond these reasons. Since the subject of Barbar and the Arab Opening in the Islamic Maghreb need punctual precision and scientific analysis based on true narrations. The oriental studies that were depended upon were from Morocco. And the subject in question was written very carefully due to the absence of details or documents from our Arabic references and also some studies that tried to make sense of life of Barbar and their origins counted on complicated studies in analysis and structure. Therefore, they came out with conception that had nothing to do with our thesis such as linguistic and anthropological studies. In other words, they reached out results that match their own specializations. However, we tried to avoid digging in them deeply because they were not directly related to our specialization. As for the references, La AL - Hadhir it is about (The Arabism of Barbar an Introduction to the Arabism of Amazighs by the happy Tongue of Saeed Abdullah AL - Raroodi, the Arabism of Barbar History and Evidence of Mohmmad Hussein AL - Farah and Thirty Three Centuries of the History of Amazighs of Mohmmad Shafeeq and Amazigh Throughout history A Brief Overview of the origins and the Arab Identity of Ufoon and AL - Dhaheer AL - Barbari for Zaki Mubarak and the Glory of Barbar of the Unknown Author and investigated by Abdulkadir Bubaba) and others. This is why, we were browsing references that take us from right to left on the top of that, most of them do not mention their references.And it was so difficult for the researcher to leave what he had between his hands or take them as strong pieces of evidence. However, there are worth mentioning references that we counted on through writing our thesis and they will cited in the body of the thesis. As for the plan of the thesis, it is divided into three chapters. So, the first one was about Barbar, their origins and their nation in North Africa (Arab Maghreb, the geography was marked because it is very clear. The chapter also dealt with the social life of Barbar, their religion and their economic circumstances in Morocco in general.As for Chapter Two, it highlighted the Barbar from the Islamic Opening until the Era of Wilaat (Era of Leaders). In other words, it dealt with Barbar until Morocco became part of Caliphate and not an Egyptian State. In other chapter to worked hard to make it close to the title of the thesis and not to deal with the problems of openings except for necessary topics. Besides, we concentrated on the social and economic phenomena and their impact upon the Islamic Openings and the Islam of Barbar.And Chapter Three was about studying the achievements of leaders in the field of economy and social stability that happened to Barbar and their relations with those who were part of the openings. Besides, it also highlighted their participation in the political life, military and the development of their ideological circumstances. So, building Cities, Masjids and Scholars had real role in preparing Barbar to convert into Islam and participating in Islamic Openings as fighters and in leadership that led Islam reach Andalusia. We noticed in brief how social circumstances prepared Barbar with the arrival of Khawarij at the end of the Umayyad Caliphate and their spread in Morocco.
الصفحات الاولى:

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

اسم المؤلف: محمد مهدي محمد
اسم المشرف: صباح منفي رضا الشمري
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: بحوث العمليات
الدرجة: ماجستير
اللغة: العربية
السنة: 2016
مكان الجامعة: بغداد
المستخلص: The prediction of the performance and finding out the measurement for waiting queue in yarmook teaching hospital and some other consultancy clinics is considered one of the crucial aspects. This is due to long facing the patients in this hospital. Thus’ modeling and simulation techniques was exploited in queue waiting theory to analyze such problem. Then crystallizing future perspective scope about the nature of working system so decision makers can take the proper measure to overtake the problem. The research has recruited modeling and simulation for the prediction of waiting time for those attending the hospital. A model of single service channel and double channels were applied. It is important to obtain realistic and scientific indicators to serve this research so can be applied at the bases to solve the problem. This research has reached to some conclusions. The major conclusion is the existence of waiting in specific week days it is recommended to increase the number of service channels particularly in the consultancy clinics. It has been noticed that no waiting queues in some week days and thus it is recommended to reduce the number of channels in such days particularly in the pharmacy.
الصفحات الاولى:

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

اسم المؤلف: شروق خلف لطيف السبهان
اسم المشرف: عبد الخالق ياسين زاير جاسم البدران منتظر فاضل سعد البطاط
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: العلوم المالية والمصرفية
الدرجة: ماجستير
اللغة: العربية
السنة: 2016
مكان الجامعة: البصرة
المستخلص: 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 .
الصفحات الاولى:

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

اسم المؤلف: حسين جبار بيوض المياحي
اسم المشرف: زهرة حسن عباس التميمي
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: البصرة
المستخلص: The study investigated the accumulation of municipal waste and its spread in the streets and alleys of the city of Basra and its residential neighborhoods, and the lack of estimates of the quantity and classification of waste. The study aimed at studying municipal waste through methods of collection and transport Methods of processing and preparation of forecasts for the municipal waste management variables represented by the number of workers, the number of mechanisms, the number of transfers and the weight of the single shift. This requires forecasting the quantity of municipal waste based on the generation factors of waste The results of the study showed that the waste forecasting model required one hidden layer, a number of different cells for each segment, and a model for predicting waste management factors. I needed two hidden layers and a number of different cells for each segment. The results also showed that the highest quantity of waste was in the Khalej sector and the lowest quantity of waste in the Qibla section.
الصفحات الاولى:

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

اسم المؤلف: حسن عودة عبد الله
اسم المشرف: هادي عبد الوهاب عبد الامام
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: البصرة
المستخلص: 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
الصفحات الاولى:

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)

اسم المؤلف: جعفر عباس عبد الله
اسم المشرف: عبد الكريم عبد الرحيم علي
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: البصرة
المستخلص: Most companies rely on traditional methods to evaluate their performance. This does not give a comprehensive view of the performance of the company, which requires the adoption of modern methods in the process of evaluating the strategic performance, including a balanced scorecard, which based on the use of financial and non - financial measures in single framework. The Balanced Scorecard enables the company to assess its performance through four perspectives : the financial perspective, the customer perspective, the internal operations perspective, and the perspective of learning and growth. This research aims to achieve a set of objectives; most important is the application of balanced scorecard to the Basra Petroleum Company for evaluating its performance in order to identify the extent of the possibility of applying the card within the environment of the oil industry. The study relied on the analytical method by relying on the data of Basra Petroleum Company for the years 2010 to 2014 using financial statements, operational budgets, production data and training data. The researcher followed the relative weighting method for all standards within the card perspectives.The hypothesis of the study, which focuses on the contribution of the balanced performance card in the strategic performance assessment of Basra Petroleum Company, was tested. The study concluded that the card contributes effectively to the process of evaluating strategic performance, especially when using the "percentage achieved" method, which compare between what achieved And what must be achieved for each of the four perspectives of the card, which enabled researcher to express the performance of one year in a single percentage.
الصفحات الاولى:

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

اسم المؤلف: اياد حسن كاظم حسين
اسم المشرف: علاء عبد الكريم هادي البلداوي
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: التامين
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
المستخلص: 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.
الصفحات الاولى:

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

اسم المؤلف: اسعد جاسم نعمة
اسم المشرف: علاء عبد الحسين صالح الساعدي
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: البصرة
المستخلص: All companies around the world require investment in fixed assets in order to achieve their business goals and maximize shareholders' wealth. Consequently, investment in fixed assets is expected to be followed by an increase in the profits of these companies. study aims to measure the impact of capital expansions on the profitability of listed companies in Iraqi Stock Exchange. Where the multiple - effect (within) regression model was used, where the Panel Data was adopted for a period of ten years from 2005 to 2015 to measure the relationship between capital expansions and profitability. To the negative impact of size on the relationship between capital expansions and profitability, The number of companies selected in the study sample reached (57) joint stock companies from different economic sectors, which represents 60% of the size of the society. The study found that capital expenditure and the size of the company have a positive effect on the profitability of companies. The impact was found in four sectors (industry, hotels, services and agriculture). These sectors comprise, or 52.63%, The study also found that there is no statistically significant relationship between the capital and profitability expansions of listed companies in Iraqi market for securities in the following three sectors (banking sector, investment sector and insurance sector).
الصفحات الاولى:

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.

اسم المؤلف: احمد صلاح معروف
اسم المشرف: حسين عاشور جبر العتابي
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: العلوم المصرفية
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
المستخلص: 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 .
الصفحات الاولى:

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

اسم المؤلف: يوسف خليل عيسى
اسم المشرف: انتصار عريبي فدعم الدوري
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
اللغة: العربية
السنة: 2016
مكان الجامعة: بغداد
المستخلص: 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
الصفحات الاولى:

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

اسم المؤلف: وجدان حسين عبيد
اسم المشرف: نغم حسين نعمة
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: العلوم المصرفية
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
المستخلص: 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.
الصفحات الاولى:

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

اسم المؤلف: هنوة حسين احمد الموسوي
اسم المشرف: نبيل محمد الخناق
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: التامين
الدرجة: ماجستير
اللغة: العربية
السنة: 2016
مكان الجامعة: بغداد
المستخلص: 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
الصفحات الاولى:

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

اسم المؤلف: هادي طلال جعفر
اسم المشرف: نشات جاسم محمد
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: نظم المعلومات الادارية
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
المستخلص: This research studies how to build a dynamic system for forecasting the electrical demand in Baghdad city by comparing between Statistical Methods in time series analysis such as Seasonal Auto Regressive Integrated Moving Average model (SARIMA),Transfer Function Model with single input - single output(TFMSISO) and Data Mining techniques in prediction using Artificial Neural Networks model such as (Multi - Layer - perception neural networks with sliding windows (MLP - NN - with sliding windows) and dynamic recurrent neural networks RNN's such as the Non - Linear Auto regressive network with exogenous input (NARX Network)), which studies the dynamic relationship between electricity consumption and its relevant variables exogenous variable such as temperature, the Weekly data from January 2007 to December 2014 for all - electric residences in Baghdad are used for this study.Depending on the automated system that built using (Visual C#, Matlab) the results showed the superiority of the non - linear Auto regressive network with exogenous input (NARX Network)) by using some error criterion
الصفحات الاولى:

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

اسم المؤلف: يوسف طه ياسين
اسم المشرف: سعد سلمان عواد المعيني
الموضوع العام: الادارة والاقتصاد
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
المستخلص: 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
الصفحات الاولى:

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

اسم المؤلف: نوفل محمود موسى التميمي
اسم المشرف: فؤاد عبد المحسن الجبوري
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: كربلاء
المستخلص: 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
الصفحات الاولى:

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

اسم المؤلف: نور فالح حسن
اسم المشرف: نضال محمد رضا الخلف
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
المستخلص: 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
الصفحات الاولى:

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

اسم المؤلف: نـور سـمـيـر سـبـتـي
اسم المشرف: ابتهاج اسماعيل يعقوب
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
المستخلص: 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
الصفحات الاولى:

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

اسم المؤلف: نائل رسول سعيد الجزائري
اسم المشرف: علي موات الصيهود السوداني
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: تقويم الاداء
الدرجة: ماجستير
اللغة: العربية
السنة: 2017
مكان الجامعة: بغداد
المستخلص: 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
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