First pages:

انعكاس الذكاءين الروحي والشعوري في القيادة التحويلية لتحسين الاداء المالي : دراسة تحليلية في عدد من المصارف العراقية الاهلية == The Reflection of Spiritual And Emotional Intelligences In Transformational Leadership To Improve Financial Performance Analytical Study In A Number of Iraqi Private Banks

Author name: ايمان عامر حميد الدهان

Supervisor name: انتصار عباس حمادي الدليمي

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: This study Explored two types of intelligence fond by Howard Gardner in his multiple intelligences theory (1985), The Spiritual Intelligence and the Emotional intelligence with their dimensions As the explanation variables in addition to the Transformational Leadership Style and its four dimensions as the mediator and their effects on the financial performance of the sample banks.The Philosophical and the theoretical framework for this research was based on the core of the interaction relationships between the variables. The research emerged from an intellectual dilemma with two dimensions, the theoretical dimension represented by the rarity of research on spiritual intelligence with emotional intelligence in the Arabic environment and especially the Iraqi environment. In addition to the rarity in research on the relationship between the spiritual and emotional intelligences on transformational leadership and its effect on financial performance of the sample banks, and the need for organizations to enrich their philosophical knowledge and understanding about these concepts and its importance in the practical or empirical life to be an important tools in facing the ever changing environmental challenges.The empirical dimension went to examine the relationship between transformational leadership and the level of financial performance in the sample banks and the relationship between the explanatory variables spiritual intelligence and emotional intelligence in improving the financial performance.The aim of the study is tracking what spiritual intelligence and emotional intelligence can add to the financial performance Through what the transformational leadership dimensions deliver as a mediator. The study used a descriptive analytical deductive method. The study defined a set of Assumptions as answers for the study s' problem tested by non - parametric statistical tools as : SPSS, Mediator, Scope, False limit factor ,correlation and Multiple Regression. An intentional sample of (116) individuals had been chosen from the managerial leaders in12 private banks in Iraq and The research found a number of important conclusions the most important one was the absence of spiritual and emotional intelligences effects on financial performance at the empirical level of the research , inaddition to the orientation of the banks to the social aspects more than the individual aspects..based on these results a number of recommendations were set ,and the research recommended that the concept of spiritual and emotional intelligence should be enhanced and be given more attention through workshops and conferences in addition to a training program for spreading these concepts and their importance in the success of the individual and organizations

فاعلية سياسة التمويل الزراعي في تحفيز الاستثمار : المبادرة الزراعية في العراق عام 2008 انموذجا == The Effectiveness of Agricultural Financing Policy In Stimulating Investment (In 2008 Model Agricultural Initiative In Iraq)

Author name: اياد كاظم عيدان البولاني

Supervisor name: سعد عبد نجم عبد الله العبدلي

General topic: Administration and Economics

Specific topic: Economy

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

Abstract: تعد سياسة التمويل الزراعي احد اهم السياسات الزراعية والتي يتم من خلالها تحديد الاجراءات والقواعد الخاصة بالتمويل بعد ان تقوم الحكومة بتوفير رؤوس الاموال اللازمة لتحفيز الاستثمار والنهوض بالقطاع الزراعي وتنميته.نطلقت الدراسة من مشكلة مفادها (( ان عدم التز | The procedures and rules for funding after that the government will provide the necessary capital to stimulate investment and the promotion of the agricultural sector and development, centered research problem through the following (The lack of commitment to agricultural finance some of the bases for the right financing and rules Policy represented by (having hand specialist paint financing policy, the existence of a full credit plan depends accurate statistics for the agricultural sector, setting priorities and realistic targets, provide agricultural finance policy, one of the most important agricultural policies and by which to determine the guarantees...), as well as the lack of compatibility and coordination between them and the economic and agricultural policies It leads to weakening its effectiveness in stimulating agricultural investment and achieve its development goals. that seeks to achieve, has tested the hypothesis that there is a positive relationship between agricultural finance and stimulate investment, but conditional on the availability of rules and conditions for the proper funding the study, the study is aimed at several objectives the most important study of the effectiveness of the financing of the agricultural initiative launched by the Iraqi government, after which the policy in 2008 to stimulate agricultural investment, and that characterized previous funding policies as including not only agricultural loans, but they include the provision of additional funds in the budget to support infrastructure projects to the ministries of agriculture and water resources, and to support activities and projects chock agricultural sector through the Executive Office of the agricultural initiative, the descriptive approach to adopt in the theoretical side, and drop the study on the ground through the analysis and measurement of some economic indicators (local agricultural output, capital formation agricultural hard money, the total area under cultivation, production, productivity and space for crop strategic wheat), and some of the lending and finance indicators, where it was compared to the time that the agricultural initiative worked out a period of study (2008 - 2015) with the previous period of time (1995 - 2007), indicating the impact of disbursements on the agricultural sector on the economic indicators mentioned above. the researcher found to a number of the most important conclusions lack the initiative to plan credit when marque shares and clearly in the disparity in the size of loans and the number of beneficiaries from one province to another and from one year to another, and the funding of the initiative is directly dependent on the general budget, which is completely dependent on oil revenues affected and directly on the annual allocations which saw fluctuation and lower after falling oil prices after 2014, as the initiative has seen weakness in the follow - up and monitoring of loans and coincided with a deterioration of the security situation in some provinces, the study made several recommendations, the most important limitation of agricultural finance policy agricultural cooperative bank after the restructuring, and to link lending to savings, and the trend towards targeted loans that serve the agricultural sector, and activating the monitoring and follow - up of loans granted to a system that granted exclusively for those working in the agricultural sector who own agricultural land after confirmation of their qualifications, including their merit and credit reputations of literary and historical

العلاقة بين اسعار الصرف والميزان التجاري في ظل المنهج النقدي في دول نامية مختارة مع اشارة خاصة للعراق == The Relationship Between Exchange Rate And Balance of Trade In The Monetary Approach In Selected Developing Countries - With Specific Reference To Iraq

Author name: اياد حماد عبد

Supervisor name: ايمان عبد خضير الغريباوي

General topic: Administration and Economics

Specific topic: Economy

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

Abstract: The study of the relationship between the exchange rate and balance of trade is important - especially in the Emergent countries which have commercial flows connected with the current account of balance of trade more than its connection to the capital account because these countries do not have integrated financial and cash markets.The previous studies were characterized by how the exchange rate and currency value are effected by the supply and quantity of money in circulation inside the country and the role of this quantity of cash in determining the local currency value, then the effect of this value of this currency and the balance of trade (exports and imports). Therefore, there should be treatment of the latter which in result, treats the shortage in balance of payments as a whole. This study will gather these two relationships in one relationship throughout making the exchange rate as a following variable , while the money supply and balance of trade are made as an independent variable. The second relationship will make the balance of trade as a following variable, while the money supply and exchange rate are made as independent variable and applying them to the sample countries ( Jordan, Mexico, South of Africa and Iraq). As the study shows the relationship that moves from the exchange rate to the balance of trade or vice versa. The direction will be in two directions at the same time as it determines each one in the light of monetary approach. After that, the theoretical relationship will be applied in these countries for the purpose of measurement.This study reached a group of conclusions and recommendations, some of them are general in the theoretical aspect of the study and the relationship of the exchange rate with the balance of trade in the monetary approach.and the role of this method in determining the exchange rate and the status of the balance of trade method each one alone.As concerns the measurement results, the results have shown up that there is a long - term balance relationship moves from the balance of trade to the exchange rate in the monetary approach in Jordan because it follows up the fixed exchange rate system. As there is a long - term balance relationship that moves from exchange rate to the balance of trade in Mexico and South of Africa because Mexico follows up a general exchange rate , while South of Africa follows up the free exchange rate ( general).As regards Iraq, the results have shown up that there is a long - term balance relationship that moves from exchange rate to the balance of trade in the monetary approach..

العلاقة بين التعقيد المعرفي الادراكي والاداء الابداعي من خلال التكيف مع الوظيفة : دراسة استطلاعية لاراء عينة من قيادات المصارف الاهلية العراقية في محافظة بغداد == The Relationship Between Cognitive Complexity And Innovation Performance Through Job Adaptability Field Research In A Number of Iraqi Private Banks

Author name: اياد حسن كاظم

Supervisor name: عبد الرحمن مصطفى طه الملا | طاهر ريسان دخيل

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: It can be considered as the ability of the managerial leaders in private bank to lead organizational change complexity and out of the most difficult and complex responsibility in the leadership and the simple liner thinking with sequential steps and procedures become inadequate for rapid response and environment characterized by ambiguity and uncertainty and big challenges in the decision. making process and interpret the variables systematically in the light of problems that cannot be predicted and risks and picket overlapping relationship among those variables.all these factors require the management leaders abilities to distinguish between the many variables in order to deal with the complex nonlinear change as a frame work in such complex environments and then the capacity of integration between these variables in order to make effective decisions in their jobs that require them capabilities to deal and cope with the complex and rapid fluctuations in problems and events in short period of time problems and the adaptation to function autonomously process by the administrative leadership in the main process in a quick response to those changes in order to create an environment that enable their employees to achieve innovation and creativity in these complex environments. The search focus an number at goals including knowledge of correlations between cognitive complexity and adaptability job to the variables and the organizational innovation performance in light ,where the search has been studied the variables of complexity cognitive and adaptability job to the level of individual and innovation performance at the corporate level. The study includes 52 private banks in Baghdad and 25 where was choose and 202 employees were selected as a sample of which targeted it was distributed 232 questionnaires and 22 of them were non - returnable and 22 were neglected for lack 0f answers. the researcher used this questionnaires as a tool for measuring.the study found an number of important conclusion and recommendations. including a correlation between cognitive complexity relationship and adaptability job with the and correlation between complexity and the impact of cognitive complexity relationship and adaptability with the job and correlation and indirect impact between cognitive complexity and innovation performance and direct correlation between the impact of adaptability job and the innovation performance and a direct correlation between the complexity of cognitive.

اطار مقترح لانشطة التدقيق الاجتماعي ودوره في قياس الاداء

Author name: امل محمد سلمان التميمي

Supervisor name: جليلة عيدان حليحل الذهبي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: During the near past period, many significant changes took place in auditing as result of the huge rapid economics changes that’s influence in creating of many other kinds of auditing in addition to the Financial Auditing. One of the important kinds is Asocial Auditing. This Study aims to frame the concept of social auditing activities and try to develop a conceptual framework of social auditing for needing to it in the economic units , and tried to shed light on the importance of social Auditing in working environments, and to define some of the basic concepts for social performance, as wells as attempting to design and implement an accounting framework, in a way that aims to produce accounting information that shows the new roles of the accounting systems.This aims to determine and measure the extent ofthe effect of the leisure on the community, and showing social goals. The study found a set of conclusions, the most important of which was as the following : Social audit activities can help measure public policy consistency between promises and actual results. Verifying consistency between plans/programs/policies and actual results can lead to improvements in many governance areas, and can translate into economic and social benefits. A social audit activities is conducted over the life span of a scheme or programme, and not just in one go or at one stage. It audits the process, the outputs and the outcomes. It audits planning, implementation, monitoring and evaluation The auditing of social responsibility for economic units is stilla subject of dubitable between the researchers to define its concepts,nature, control, measurement and disclosing it to all the users offinancial statements. the general frame of the social responsibility is unlimited features and disagreed on its dimensions just today.The study also showed that the framework constructed can be modified to accommodate for different sizes,activities and structures of the economical unities. The study concluded in proposed framework for social auditing as well as a set of recommendations.

المحاسبة عن اموال الصناديق السيادية في ضوء الممارسات المحاسبية الحكومية : انموذج مقترح == Accounting For The Funds of Sovereign In Light of The Governments Accounting Practices - Suggested Model

Author name: الهام محمد واثق العبيدي

Supervisor name: سعد سلمان عواد المعيني

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: تناول هذا البحث مشكلة اعداد الموازنة العامة بالاعتماد على مصدر اساسي واحد في التمويل( مبيعات الموارد الطبيعية ) من دون اعتمادها على مصادر متنوعة من التمويل، وعرض البحث اهمية الاستفادة من ايرادات بيع الموارد الطبيعية واعادة استثمار جزء منها لتحقيق الدعم ل | This research deals with the problem of the numbers of the general budget by relying on one primary source of funding (natural resources sales) without reliance on a variety of sources of funding, and Display search importance of taking advantage of the receipts from the sale of natural resources and reinvest part of it to support the economy first, and to ensure that future generations rights natural resources and the fear of depletion Secondly, it has been the goal of research to the study and analysis of the conceptual aspects of the funds of sovereign funds submersible and view and analyze their own international accounting practices and propose measurement and proper accounting disclosure to the practice of acts of sovereign funds submersible, was built search on assumptions that (does not provide accounting practices in the sector General currently applied measurement and adequate disclosure of accounting operations to fund sovereign funds submersible and that the model proposed to account for operations of this type of fund that meets the needs of users of accounting information which has been prepared based on international standards for the public sector) and most have exceeded the researcher's conclusions (double accounting methods for SWFs submersible funds and the lack of international or its own local rules to standardize and directing the accounting for its money, and that Mamugod actually a set of generally accepted principles (Santiago principles) are working to develop and upgrade them by professional international organizations to make the standards). It also recommends a researcher in this regard (the need to update existing laws and the enactment of new laws that facilitate the creation of sovereign funds submersible of all kinds with reference to the need to develop the accounting work in by (the need to adopt an accrual basis of accounting, keep up with versions of international standards for the public sector, to provide permanent financing methods for these funds

Author name: اسيل سمير محمد محمود

Supervisor name: عبد المجيد حمزة الناصر

General topic: Administration and Economics

Specific topic: Statistics

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

Author name: اسامة محمد جاسم القصاب

Supervisor name: اموري هادي كاظم الحسناوي

General topic: Administration and Economics

Specific topic: Statistics

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: تبقى عملية التقدير لمعلمات انموذج الانحدار من المواضيع المهمة رغم كثرة ما كتب عنها من خلال البحوث والدراسات وهذه الدراسات تختلف باختلاف الاساليب المتبعة في عملية التقدير سواء كان هذا الاسلوب تقليدي او بيزي او تبعا للتوزيعات التي يتم توظيفها في عملية التق | the process of estimating the parameters of regression model , is still still one of the important subjects despite of the large number of papers and studies written in this subject , these studies are differ in techniques followed in the process of estimation , whether they are classic or baysian , or according to the distributions applied in the estimation , and which are available about some of the parameters of regression model.In this thesis , two different distributions are applied ( Beta , Exponential )in estimating different sample sizes and then making a comparison among the classic estimation techniques represented by (OLS) method , and the method of applying one distribution or two (u.d) , and the baysian methods by providing the distributions themselves.By using the simulation technique , results has been obtained to provide the researcher with the image to clarify the best method in the estimation technique.This thesis come in four chapters : The first chapter contains the introduction and the background of the subject.The second chapter contains the theoretical basis of the estimation methods, when one or two distribution are applied in estimation technique whether is the classic or baysian method, it also contains all that related to derivation process to obtains the estimation style.The third chapter contains , a display of the practical side and also a display of the results of the simulation process used to reach to the best techniques of estimation.Finally, the forth chapter contains the conclusions and recommendation as well as future studies.