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اهمية الافصاح عن المعلومات المحاسبية البيئية لتحديد الدخل الخاضع لضريبة الشركات : دراسة تطبيقية == The Importance of Disclouser of Environmental Accounting Information for Determining Taxable Income For Combany

Author name: الهام جعفر الشاوي

Supervisor name: هاشم علي هاشم الموسوي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

دور راس المال الاجتماعي واستراتيجيات الموارد البشرية في تحسين الاداء التنظيمي : دراسة ميدانية في شركة الحفر العراقية في البصرة == The Role of Social Capital and Human Resources Strategies to Improve Organizational Performance EAfield Study of Iraqi Drilling Company in Basrah)

Author name: رشا مهدي صالح كسار الخفاجي

Supervisor name: عبد الرضا فرج بدراوي الخماس

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

واقع السياسة المالية واثرها بالتوازن الاقتصادي في العراق للمدة (1990 - 2010) == The reality of fiscal policy and its impact on the economic balance in Iraq for the period (1990 - 2010

Author name: ضيدان طويرش هاشم المالكي

Supervisor name: نبيل جعفر عبد الرضا المرسومي

General topic: Administration and Economics

Specific topic: Economy

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

الاتجاه الشرطي في المحاسبة الادارية واداء البحث والتطوير في الجامعات العراقية == Contingency Approach in Management Accounting and the Performance of Research and Development (R&D) in Universities of Iraq (Basrah and Baghdad as a Model)

Author name: سهيل عبد الله ناصر التميمي

Supervisor name: عبد الخالق ياسين زاير جاسم البدران

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

نظام الادارة المتكامل ودوره في الاداء الشامل لشركة نفط الجنوب : دراسة ميدانية == Integrated Management System and It's role ON comprehensive performance OF south oil company ( A field study )

Author name: حسين علي زيدان راضي العقابي

Supervisor name: مسلم علاوي شبلي السعد

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

اثار الهجرة الدولية في البلدان العربية مع دراسة استقصائية لهجرة الكفاءات العراقية == The Effects of International Migration on TheArab countries with special emphasis on IraqiBrain drain

Author name: عبد الرزاق يوسف نصر الله

Supervisor name: نبيل جعفر عبد الرضا المرسومي

General topic: Administration and Economics

Specific topic: Economy

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

العلاقة السببية بين مصادر النمو الاقتصادي ومؤشراته في العراق للمدة 1980 - 2002

Author name: رجاء عبد الله عيسى الشالم

Supervisor name: زهرة حسن عباس التميمي | علي حسين المشهداني

General topic: Administration and Economics

Specific topic: Economy

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

الغاز الطبيعي في العراق للمدة 2000 - 2010 : دراسة تقويمية

Author name: امجد صباح عبد العالي الاسدي

Supervisor name: نبيل جعفر عبد الرضا المرسومي

General topic: Administration and Economics

Specific topic: Economy

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

معايير المحاسبة الحكومية في الاسلام : محاولة لتصديق معايير المحاسبة الحكومية المعاصرة وفقا للنظام الاقتصادي الاسلامي == GOVERNMENTAL ACCOUNTING STANDARDS IN ISLAM AN ATTEMPT TO AUTHENTICATION THE CONTEMPORARY GOVERNMENTAL ACCOUNTING STANDARDS ACCORDING TO ISLAMIC ECONOMIC SYSTEM

Author name: امال عبد الحسين

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

دور خدمات الامداد الانساني في تحسين فاعلية ادارة الكوارث : مرتكزات نظرية الفوضى متغير تفاعلي : دراسة تطبيقية مقارنة بين وزارة الهجرة والمهجرين والمنظمات الدولية الانسانية العاملة في العراق == The Role of the Humanitarian logistic services in the improvement of the Disaster Management effectiveness : Chaos theory pillar as a moderating variable An applied study comparison between Ministry of Emigration & Displacement and International Humanitar

Author name: خليل ابراهيم عيسى الخالدي

Supervisor name: محمد حسين منهل العيساوي

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

Abstract: The study aims to measure the Impact the humanitarian logistic services to improve the effectiveness of the management disaster in the light of the moderating variable of the Chaos theory pillars , correlations were measured between the independent variable (the humanitarian logistic services ) and its major independent dimensions ( the speed of start , the reason of disaster, the context of the operation and the scientific methods ) . They are all indicators oriented to measure humanitarian logistics and the dependent variable ( the effectiveness of the of disaster management ) and its dimensions ( pre - alarm regulations system , safety and readiness system , damages controlling and deterring system , balance and activity recovery system , strategic sustainable education system ) . They are all indicators used to measure the effectiveness of the disaster management . Moreover , the analysis shows the importance of variables with each major dimension of both independent and by - variable with the items of the dimension of each . The interactive role ( of Chaos theory pillars ) in their eight dimensions was measured which they handle the complex and chaotic systems . The sample of the study was represented by a group of officials ( High Administrations ) , managers from various levels , engineers and technical technicians who work in humanitarian logistic services sector in the Iraqi Ministry of Emigration and Displacement and international humanitarian organizations in Iraq since they are specialized in the field of humanitarian logistic support in the event of disaster after the problem is to be diagnosed efficiently through visiting the camps of the displaced from the disastrous Iraqi Governorates .The Research is based on two basic hypotheses. The first is (there is a statistics - siguificant influence for the humanitarian logistic services through their collective dimensions to improve the effectiveness of the disaster management) . The second is ( there is an moderating influence for the Chaos theory bases in the relation between the humanitarian logistic services through their collective dimensions and crisis management ) .The researcher depends on the descriptive methodology in the theoretical side and statistical analysis in the applied side . An adequate and promoted questionnaire application was developed to serve this purpose . The study concluded certain conclusions , the most important of which is the comparison that shows the role of the international humanitarian organizations recognized by their being of high level of experience in providing humanitarian logistic services in such a way that it would reduce the melancholy of the displaced.Then , the role of the Ministry of Emigration &Displacement has come to serve this goal that it has its own influence to improve the effectiveness of the disaster management in the organizations under study. The intercommunicative relations revealed different outcomes and being of contrast as per officials ' opinions in the Ministry of Emigration & Displacement and the international humanitarian organizations. Moreover, the study summed up some recommendations and suggestions, one of which is the confirmation on the role and the importance of humanitarian logistic services in the event of the crisis or disaster occurrence and its significant influence to improve the disaster management especially in the organizations which are the subject matter of the study .

قدرات التعلم التنظيمي وتاثيرها في تعزيز عملية الابداع بتوسط ادارة المعرفة : دراسة تحليلية لاراء عينة من المديرين في شركة الحفر العراقية == Organizational Learning Capabilities and its Influence in the Enhancement of the Innovation Process Knowledge Management as a Mediator Analytical study for the Views of A Sample of Managers in the Iraqi Drilling Company

Author name: فاضل عباس حسن الغراوي

Supervisor name: راضي عبد الله علي

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

Abstract: This study contains a reaction among three variables which represent the intellectual frame of it these are (organizational learning capabilities, knowledge management, and Innovation process). The motivation behind this study is an problem started which is so - called "environmental developments " that face Iraqi Drilling Company which is one of Ministry of Oil Companies. These developments are pushing the company from local Market to international market after the current oil investments licenses in Iraqi and their consequences in term of response and flexibility that is in accordance with current situation .The study is summarized by some questions that to be answered in order to shed light on the intellectual indications of the above mentioned variables because of their being a new topic application within Iraqi environment and their role in determining their significance and influence in showing the role of organizational learning capabilities in sustaining innovation capability under mediating role of knowledge management.Questionnaires were made on a sample consisted of (110) managers within the company who fulfilled the characteristics imposed by this study. The study used statistical tools in gathering and treating data and analyzing information, the available statistics software( SPSS - V.21) was applied . The study also used two main hypotheses which were tested in order to prove their credibility.The study produced with intellectual theoretical and practical conclusions which show the true situation of organizational learning capabilities that are prevalent in practical environment. The long a shared vision obsesses the interest of managers under study and this represents a healthy indication as it proves their transparency and harmony. Regarding the mediator role of knowledge management ,( analysis process) has the first grade among other elements in organization process dimension. Knowledge sharing was leading in ( operational processes) dimension among other knowledge management processes.Regarding innovation process, innovation in product and process share to manager in facing competition. It is shown that the influence impact on innovation process increases when there is a reaction between organizational learning capabilities and knowledge management within organization and in higher percentage compared to the case when variables are studied separately.The study presents some recommendations mostly from the researcher observations in addition to those inspired by theoretical and practical conclusions.

دور ادارة الاحتواء العالي للموارد البشرية في تعزيز مخرجات العمل الموفقية من خلال الدور الوسيط للدعم التنظيمي المدرك : دراسة استطلاعية لاراء عينة من العاملين في شركة نفط الجنوب == Role of High involvement management Human Resource in Enhancing Attitudinal Work Outcomes though in Mediate role of Perceived Organizational Support An exploratory study of the Views a number from employees in south oil company

Author name: محمود شاكر عاشور جاسم المنصوري

Supervisor name: طاهر محسن منصور الغالبي

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

Abstract: The present study aims at exploring the mediating role of the perceived organizational support between high involvement management and the and the situational outcomes in their two dimensions job satisfaction and organizational commitment , the deductive approach has been pursued in this study as a research method while the strategy that is adopted here represented in an analytical survey.The sample population included those who work for south oil company divisions which are fifteen ones (operation division , transportation division ,oilfield division, drilling and rehabilitation division,Thy Qar oilfields division, engineering division, planning and following division, project division, commercial division, materials division, administrative division, water division, West Qurna 1 and Zubeir field operation division) which was about 453 employees , the researcher based on a number of tools to gather information and data that support the topic of the current study among them the field coexistence and as well as the survey form. This study deals with very important three variables in relation to organization work : perceived organizational support as mediator variable , HR high involvement management as independent variable and situational work output as dependent variable . The study results found that perceived organizational support play the role of mediating variable between the dimensions of information sharing and job commitment .Also study results reached to the existence of a relationship with moral reference between ( deep training , compensation , team work and information sharing) and the job satisfaction mediates the perceived organizational support.The current study comes up with a number of recommendations and one of the most important of them that the researcher emphasizes is that the top management should increase the interest in HR high involvement management practices due to its positive and huge impact on the leverage of job satisfaction for the employees and the organizational commitment which in its turn improves the significant performance and the high productivity. Top management and managers in the middle level should improve the level of the perceived organizational support by the care of HRM practices because they have a direct and big impact on the improvement of thesituational work outcomes.

تاثير الاستثمار الاجنبي غير المباشر ومعدل القائدة في امكانية بناء سيناريو الاداء الاستراتيجي المصرفي : دراسة حالة في مصارف تجارية عراقية خاصة مختارة للمدة من 2013 - 2007 == The effect of Indirect Foreign Investment & Interest Rate In building banking strategic performance scenario ability A case study in Iraqi private Commercial Banks to the Period 2007 - 2013

Author name: مجيد محسن محمد الدخيلي الغالبي

Supervisor name: طاهر محسن منصور الغالبي | جليل كاظم مدلول العارضي

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

Abstract: ان هدف البحث هو بناء سيناريو للاداء الاستراتيجي المصرفي، اخذا في الاعتبار الاستثمار الاجنبي غير المباشر ومعدل الفائدة،وقد اجري على مجموعة من المصارف التجارية العراقية(بغداد،الاهلي،التجاري) للمدة (2007 - 2013)،وللوصول الى هذا الهدف فقد افترض البحث الفرضية الرئيسة التالية : " هناك تاثير مشترك ذو دلالة معنوية للاستثمار الاجنبي غير المباشر ومعدل الفائدة في مؤشرات الاداء الاستراتيجي المصرفي الاعلى يمكن من بناء سيناريو الاداء الاستراتيجي المصرفي ". على وفق الفرضية الانفة الذكر جرى التفريق بين اتجاه الاداء الاعلى،واتجاه الاداء الاقل وبين تزايد الاستثمار الاجنبي غير المباشر مع معدل الفائدة المنخفض، وتناقص الاستثمار الاجنبي مع معدل الفائدة العالي ، لتكوين مصفوفة السيناريو،وتم تقسيم مؤشرات الاداء الى ثلاثة مجموعات تمثلت في الاداء المالي، التشغيلي والتنافسي . اعتمد البحث على تاثير مؤشرات الاداء المالي على الربحية لاختيار مجموعة موشرات الاداء المالي،وعلى تاثير مؤشرات الاداء التشغيلي على الربحية بعد اقتران كل مؤشر بالكفاءة التشغيلية لاختيار مؤشرات الاداء التشغيلي،وعلى مؤشر القيمة المضافة لاختيار مؤشرات الاداء التنافسي. استخدم البحث الانحدار المتعدد على وفق المعادلة : Y=B°+BiXi+eلاختيار مؤشرات كل مجموعة،واختبار تاثير الاستثمار الاجنبي غير المباشر مع الفائدة على المؤشرات المختارة . تمت الاستفادة من النتائج المقدرة للمدة((2017 - 2015 في بناء سيناريو الاداء الاستراتيجي المصرفي لاتجاه اعلى في ظل تزايد الاستثمار الاجنبي غير المباشر،وسيناريو اتجاه اعلى اداء في ظل تناقص الاستثمار الاجنبي غير المباشر.توصل البحث الى : 1 - امكانية بناء سيناريو للاداء الاستراتيجي المصرفي ولكل حالة من حالات الاستثمار الاجنبي غير المباشر وتقلبات معدل الفائدة اعتمادا على تاثيرهما المشترك على الاداء، سواء كان سيناريو الاداء المالي،التشغيلي، والتنافسي،للوصول الى تخطيط متعدد الاتجاهات بدلا من الموازنات التخطيطية،ويعد سيناريو الاداء الاستراتيجي المصرفي وسيلة لتخصيص الاموال على وفق التغيير في سلوك كل من الاستثمار الاجنبي غير المباشر ومعدل الفائدة،والوقوف على مؤشرات المصرف المالية والتشغيلية والتنافسية اللازمة المستقبلية.2 - عدم امكانية بناء سيناريو الاداء الاستراتيجي المصرفي للاتجاه الاداء الاقل عندما يكون حجم التداول الاجنبي باسهم المصرف قليلا لعدم وجود تاثير مشترك للاستثمار الاجنبي غير المباشر والفائدة على الاداء اوصى البحث استخدام سيناريو الاداء الاستراتيجي المصرفي لمواجهة سلوك الاستثمار الاجنبي غير المباشر، والتغيرات في معدل الفائدة بالاستفادة من المؤشرات المالية الحالية المؤثرة في الربحية والقيمة المضافة والتي تستجيب للتاثير المشترك لهما للوصول الى قيم مستقبلية مقدرة تستخدم لبناء السيناريوهات،لوضع البدائل المستقبلية للاداء الاستراتيجي المصرفي بدلا من الاقتصار على الموازنات التخطيطية التي تكتفي بالتخصيصات لمواجهة المخاطر وتوفير السبل الكفيلة بجذب الاستثمار الاجنبي غير المباشر،وذلك من خلال بناء مناخ استثماري ملائم خصوصا في مجال متانة النظام المصرفي وتفادي الحاجز المعلوماتي الذي يخلقه عدم توفر المعلومات الدقيقة عن الاداء للاستفادة من الكلفة المنخفضة للتمويل.

دور المؤسسات في التنمية الاقتصادية لبلدان مختارة مع اشارة الى العراق == Role the Institutions in economic development of Selected Countries with a special signal to Iraq

Author name: عقيل عبد الحسين عودة الطائي

Supervisor name: احمد جاسم محمد المطوري

General topic: Administration and Economics

Specific topic: Economy

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

Abstract: After the resulting from the process of transformation and integration happening in the words economies and the imposition of economic reality and a new social and political which makes it. The matter that deals with variable affecting the economies of all countries which led to make the changes of the concept of institutions, quality and its role in the development process takes a larger dimension than the traditional to those institutions which had concepts coupled with concept of (the state, ministries……).It began the attention map tend to search for the availability of institutions and quality takes a great deal of analysis and study through a set of indicators to measure the quality of those institutions on various activities and fields to achieve the development process .an imaging development path continuous proper from.Later on it appeared short coming (aspects, deficiencies) in development, especially in development countries, which is different from a lot of the nature and composition of their people and their potential economical for development countries, A dressing this series of studies that preceded this study and the most important international experiences to search for read factors that have made those countries check mattresses advanced welfare and economic to their communities.Today ask the ideas school institutional modern liberal from, which do not vary ideologies world in terms of attention to the institutions, but the role of state intervention in economic life, social and historical aspects of interest to those countries. One of the most prominent economists in this school, Oliver William son and Douglas North. It came the new arguments school foundation take its place in the economic analysis to give a broader understanding of the institutions and greater role in the development process take care of group of formal and informal constraints that human be Havier and interactive way with others, with in the community control, and thus the institutions are to be set for the fate of the communities and now they have their the economy. Today the Iraqi economy suffers from significant challenges, the most important institutional weaknesses, both the legislative and executive governance in it.Offset by the negative impact of higher institutions. What led to the high costs of development? As well as the spread of financial and administrative corruption and then to a waste of financial resources and available material.Thus, Iraq needs the institutional reform process before any reform is doing because it's a great effects in the process of economic development

دور نظامي التصنيع الرشيق وخفيف الحركة في استدامة الادائين البيئي والاجتماعي من خلال التاثير التفاعلي لاستراتيجية المسؤولية الاجتماعية : دراسة ميدانية في كل من شركتي الفيحاء وكربلاء لصناعة البناء الجاهز == The Role of Tow Systems Manufacturing lean and Agile In The Environmental and Social Sustainability By Interactive effect for Social Responsibility Strategic A field Study In Both Of The Fayha And Karbala Company For The Building Precast

Author name: عبد الرضا ناصر محسن صبيح المالك

Supervisor name: طاهر محسن منصور الغالبي

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

Abstract: The study aims role of tow Systems Manufacturing lean and Agile In The environmental and social Sustainability by Interactive Variable Social Responsibility Strategic , A field Study In both of The Fayha And Karbala Company For The Building Precast.For the purpose of achieving the goal of the study used multiple Methods including the descriptive and analytical for the purpose of ascertaining the existence of a relationship between the variables of the study was to prepare a checklist to extract quantitative results for a period of time - running five years, as well as a questionnaire study to test hypotheses, And the questionnaire was designed based on previous studies, and was a questionnaire two types one specialist to measure the variables of the study from the point of internal sample of view and the second specialist to measure ray sample of customers about the sustainability of environmental and social performance of the company, were analyzed using statistical software (spss.v22.The Results showed the presence of both a differences between sample study company Karbala and Al - Fayhaa, or in the years of the study, which lasted for the period (02.11.2014 till 15.03.2016) the extent of adoption of the variables of the study, specifically the apparent disparity in the sustainability variables in the environmental and social performance, as well as the extent of adoption of interactive variable social responsibility strategy building , or in the contrast between the internal and external sample and yielded results of statistical relationships closely and influential among the variables of the study, although the cuff suggest that Fayhaa company closer to Karbala company access to the concepts of sustainable environmental and social performance, summary of results and there is a gap in both companies from terms of the proposed conceptual model, and the most important determinants faced by the study, the nature of the variables need to be more disaggregated data and the duration of time more for the purpose of measuring the environmental and social performance sustainable, employing the results of the study are in a set of recommendations to adopt corporate models of modern manufacturing (lean production, agile manufacturing ) and work to achieve sustainability in environmental and social performers as well as the adoption of social responsibility strategic .

التنمية وحقوق الانسان : دراسة حالة العراق (للمدة 2004 - 2012) == Development and Human Rights Iraq as a case Study for the period (2012 - 2004)

Author name: عباس علي محمد

Supervisor name: نبيل جعفر عبد الرضا المرسومي

General topic: Administration and Economics

Specific topic: Economy

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

Abstract: After intellectual evolution of the development in terms of its concept, Process and measurement indicators which is consistent with the current progress of human beings and countries. This evolution, however, is combined to shifts and international changes such as debt issue and financial crises, and then adopting reformation policies, and circumstances of globalization and its effect on the developing countries in particular. All these circumstances requested increasing and securing the requirements of welfare. In contrast, the emerge of current concept of human right within the global declaration framework of human rights in 1948, and its progress to deal with defending of human rights and its achievement. It embodied via increased number of declarations, covenants and conventions, and protocols issued and to be issued by the United Nations for securing a better life for humanity and its welfare, security and peace without any kind of segregation. Therefore, the consistent between development, as a social - economic process, and human rights as a privilege which people seek to obtain will be surest guarantee for the provision of various rights, especially economic, social and environmental rights. As well as development would not be achieved without respecting and protecting the human rights. Besides, the process of joining the development along with human rights system has a significant importance in change the style of beneficiaries from development as receivers of aids and outputs to human right owners. This means, the disruption and shortening of achieving the development indicators and its criteria would be subjected to accountability and evaluating by non - governmental and international organizations. Moreover, the availability of requirements of human needs represents enforceable commitments by the government and other linked institutions, where these needs became a right and privilege of individuals and communities and characterized in a legal dimension in achieving the developmental targets for obtaining the best indicators due to its linkage with human right agenda. However, the linkage between development and human right can lead to increasing level of dialogue and cooperation between individuals and society in one hand, and institutions that implement plans and developmental programs on the other hand. Hence, the priority is to consider all needs and work to achieve it without any ethnic, religious and geographical segregation. However, this reflects in the increase of level of justice of distribution of development output, which raise human well - being. As well as, this relationship will reduce the level of corruption and waste of development output as a result of expansion of concepts of rights and freedoms, which means increasing level of transparency and anti - corruption programs, also improving capacities that could achieve the welfare. In respect of Iraq, it is necessary to identify the level of convergence between the development and process of rights through presenting the achieved indicators limited by High Commissioner for Human Rights which is based on respecting human right representing by economic, social and environmental content. All these contents show a high need to improving its level in Iraq and mitigate the gap through the convergence between the planned developmental programs and the principles of human right. In order to achieve that, the study will measure a new indicator for development which it compatible with human rights based on a formulation used by the United Nations Development Program (UNDP), however, the study added new indicators derived from the development process and pillars of human rights.

التضخم الركودي والاختلالات الهيكلية في الاقتصاد العراقي للمدة 1990 - 2013 == Stagflation and structural imbalances in THE Iraq ECONOMY for the PERIOD(1990 - 2013

Author name: زاهد قاسم بدن الساعدي

Supervisor name: سامي عبيد محمد التميمي

General topic: Administration and Economics

Specific topic: Economy

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

تاثير ادارة المخاطر وعوامل النجاح في اداء المشروعات : دراسة استقصائية لاراء عينة من العاملين في مشاريع البناء والتشييد في محافظة البصرة == Impact of Risk Management and Success Factors in Project Performance "Survey of the views of a sample of workers in construction projects in Basra Governorate

Author name: رعد عبد الجبار عبد النبي

Supervisor name: محمد عبود طاهر

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

Abstract: The construction industry is one of the most dynamic, risky and challenging business,Because of the complexity and uniqueness of construction projects, the number of existing risks is always greater than in other industries. Therefore, risks management should be applied as an integral part of projects management to manage these risks and also by adopting critical success factors. The success of the Project Success has been instrumental in enhancing the success of the Projects for its active role, particularly in Iraq. Therefore, the study focused on the impact of effective risks management and critical success factors on the success of the projects for a range of projects / The construction industry in Basra Governorate.The study has interacted with four keys variables (risks management, critical success factors, and success of the projects) and twenty - two sub - variables (Project change, design risk, contractors, financial risks, legal / contractual risks, owners, unexpected risks, liquidation risks, technology and information systems, senior management support Smart, leadership style, disclosure and transparency, cost, time, quality).The study started from a problem that was formulated through the interviews conducted by the researcher with a number of officials in the Ministry of Planning and the Directorate of Planning of Basra Governorate, and through the data obtained from the Directorate of Planning of Basra Governorate, Preliminary study by the researcher.The study was based on a pilot study, in which data from the study sample were collected for a number of projects managers and executive engineers of (38) projects / companies working in the field of construction industry in Basra, including (252) In order to be the most experienced and knowledgeable in this field, according to scientific statistical methods, the data collected from the questionnaire distributed to the study sample were analyzed using a set of statistical tools (exploratory analysis, empirical analysis, correlation coefficient).The study found effective risks management in the success of the projects, the existence of an impact the critical success factors in success of the projects, and influence the management in the success of the projects through the interactive role of good governance. The study also concluded that there is noindirect relationship between the critical success factors and the success of the project through the interactive role of good governance.The study included a number of recommendations for projects / companies in the construction industry in order to show the scientific benefit in reducing the impact of the risks that may be exposed to the projects, the most prominent of which is the introduction of risk management as an integral part of the project management for risk management, The most influential project success.

تاثير المرونة المالية في معالجة الازمة المالية المصرفية عبر الدور التفاعلي للتجديد الاستراتيجي : دراسة تحليليه في (قطاع المصارف التجارية) المدرجة في سوق العراق للاوراق المالية للمدة من ((2015 - 2006

Author name: حيدر حمودي علي الزبيدي

Supervisor name: حيدر حمودي علي الزبيدي

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

Abstract: تعد الازمات المالية احدى الظواهر الاساسية التي يتسم بها عصرنا الحالي, والتي تهدد شركات الاعمال واستدامتها, هدفت الدراسة الى الخوض في مضامين الازمة المالية الراهنة التي تعرض لها العراق نهاية عام (2014) وتحديد مسبباتهواتداعياتهوااختيار السبل المناسبة لمعالجتها من خلال تشخيص تاثير المرونة المالية في علاج الازمة المالية على وفق منظور التجديد الاستراتيجي متغير تفاعلي, وقد طور الانموذج الفرضي والمفاهيمي للدراسة من خلال المراجعة الواسعة والمعمقة للادبيات ذات الصلة بالمحاور الثلاثة للدراسة وهي المرونة المالية (نسب الرافعة المالية, نسب السيولة) بوصفها المتغير المستقل, والازمة المالية (نسبة كفاية راس المال, نسب الربحية, نسب الديون المتعثرة, نسبة القروض للودائع) بوصفها المتغير التابع, والتجديد الاستراتيجي (السياق, المحتوى, العملية) بوصفه المتغير التفاعلي, فدراسة هذه المتغيرات تعد محط اهتمام الفكر المالي والاستراتيجي. فكان مجتمع الدراسه بالمصارف التجارية المدرجة في سوق العراق للاوراق المالية, اذ تم اختيار (10) عشرة مصارف تجارية كعينه للدراسة, وكانت السلسلة الزمنية للدراسة ب (10) عشر سنوات من (2006 - 2015). وقد اخضعت البيانات للتحليل المالي والاحصائي عبر توظيف مجموعة من المعادلات والنسب المالية والبرمجيات الاحصائية الجاهزة وفي مقدمتها برنامج (SPSS,V.23) . وقد اثبتت النتائج عدم وجود علاقة تاثير معنوية بين المرونة المالية في معالجة الازمة المالية, كما بينت النتائج عدم وجود دور تفاعلي للتجديد الاستراتيجي في زيادة العلاقة بين المرونة المالية في معالجة الازمة المالية. | The financial crisis is one of the basic characteristics of the present era, which that threat the businesses andtheir sustainability, the study aims to delving into the implications of the current financial crisis, to identify its causes, consequences and choose the appropriate ways to address them through the diagnosis of thefinancial flexibility impact to avoid a financial crisis, according to the strategic renewal as aninteractive perspective variable.The premise and conceptual study’s model was developed through extensive and in - depth review of the literature relevant to the three axes of the study represented by the financial flexibility (leverage ratios, liquidity ratios) as an independent variable, the financial crisis (capital adequacy ratio, profitability ratios, bad debt ratios and the proportion of loans to deposits ) as a dependent variableand strategic renewal (context, content, process) as an interactive variable, the study of these variables represent as a very important financial and strategic thinking, which is one of the sciences that are difficult to separate them.The study’s population consisted commercial banks listed on the Iraqi Stock Exchange, ten of themhas been chosen as a sample of the study consisted of time series study to ten years (2006 - 2015). Data for statistical analysis has been subjected by employing a package of ready - made software, particularly software (SPSS, V.23). The results proved that there was a significant effect of financial flexibility and its role in the reduction of the financial crisis, a positive role of the interactive strategic renewal variable.The study reached to a set of conclusions, notably the financial flexibility explain the financial crisis at the macro level and at the level of sub - indices, though the adoption of strategic renewal by the study as a variable Interactive has reflected positively in increasing the relationship between financial flexibility and the financial crisis in the commercial banking sector

تحديد مستوى اداء نظام العمليات بالاعتماد على العلاقة التفاعلية بين استراتيجية ادارة مخاطر التجهيز ومتطلبات استمرارية تدفق عملية الانتاج : دراسة ميدانية في شركة الفيحاء لصناعة البناء الجاهز المحدودة == Identifying the Performance Level of Operations Systems relying on the interactive relationship between the strategy of supply risk management and the requirements of production process flow continuation (a Field Study in Al - Faihaa Ready Construction Co

Author name: ايمان عسكر حاوي كزار الشويلي

Supervisor name: راضي عبد الله علي

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

Abstract: الغرض : تحسين اداء نظام العمليات في شركة الفيحاء للبناء الجاهز باستخدام العلاقة التفاعلية بين استراتيجية ادارة مخاطر التجهيز ، ومتطلبات استمرارية تدفق عملية الانتاج .ومناقشة النتائج التي تعزز هذا الاتجاه . التصميم / المنهجية / المدخل : بناء نموذج مفاهيمي لتدفق مسارات نظام العمليات في شركة الفيحاء للبناء الجاهز ، يتاسس على العلاقة التفاعلية بين استراتيجية ادارة مخاطر التجهيز ومتطلبات استمرارية تدفق نظام العمليات ، مستخدما الطرائق الوصفية المعتمدة على تحليلات الاستبيان لاختبار معنوية العلاقة والتاثير ( لتفاعل استراتيجية ادارة مخاطر سلسلة التجهيز مع متطلبات استمرارية تدفق نظام العمليات ) في مستوى الاداء الشامل لنظام العمليات ، وتم مساندتها ببعض الطرائق الكمية المتوفرة ، معتمدا في ذلك على المزاوجة بين المنهجين الوصفي والكمي ، توخيا لدقة النتائج .الاكتشافات : لزاالت شركة الفيحاء للبناء الجاهز موضوع الدراسة ، تفتقر الى الاطار المفاهيمي الذي ينظم مكوناتها الرئيسة ويوحدهوايوجهها نحو تحسين الاداء الشامل للشركة ، فضلا عن الاهتمام النسبي بالدور الاستراتيجي والمهم لسلسلة التجهيز ، وتاثراتها المزدوجة في كل من عملية الانتاج والاداء الشامل لنظام العمليات .مضامين البحث ومحدداته : يمكن ان ياخذ البحث ابعاد اوسع واعمق بالتوسع في الجوانب النظرية ، والزيادة في حجم مجال الدراسة ، الا ان البحث الحالي كان مقيدا بالمتوفر من الدراسات النظرية ، واساليب التحليل الاحصائية ، فضلا عن الظروف التي اجري فيها البحث وانعكاسها على العمل وفقا لمجال محدد .المضامين العملية : تشجع النتائج الباحثين والمديرين المهنيين على الاهتمام اكثر بالدور الذي تؤديه سلسلة التجهيز في تحسين مسارات نظام العمليات فضلا عن تحسين ادائه الشامل .الاصالة والقيمة : من خلال استعراض الدراسات المتوفرة للباحثة ، فان الدراسة الحالية تمتاز بالعمق والشمولية في تناول موضع العلاقة بين التجهيز ، والانتاج ، ونظام العمليات بصفة شاملة ، مقدمة صيغة جديدة في التنظير والتحليل ، واكدت الدراسة على التعمق في الدور التفاعلي لسلسلة التجهيز بصفته مقترحرائيسا للدراسات القادمة . | This study is intended to improve the operations system performance in Al - Faihaa Ready Construction limited Co. using the interactive relationship between the strategy of supply risk management and the requirements of production operation flow continuation and investigation of the findings Design/methodology/approach : Making up a conceptual model of the operation system tracks flow for Al - Faihaa Ready Construction Co. The model is based on the interactive relationship between the supply risk management strategy and the requirements of operations system flow continuation Some help was available quantitative methods, relying on a combination of descriptive and quantitative approaches, in order for the accuracy of the results. Findings : Al - Faihaa Ready Construction Co. has been the subject matter of the research . It lacks the conceptual pattern that systemizes , integrates and directs its main components towards a comprehensive improvement of the company . In addition it requires relative interest in the strategic role of the supply series and its dual effects on both the production process and the comprehensive performance of the operations system . Research limitations/implications : The study could deal with wider and deeper dimensions in terms of the theoretical aspects but it was restricted to the existing theoretical material and the statistical analysis patterns. Furthermore , it was constrained by the circumstances through which it was conducted and other reactions to the identified work . Practical implications : The findings encourage researchers and professional managers to be more interested in the role of supply series that improve the operations system tracks and the comprehensive performance as well .Originality/value : Throughout the researcher's investigation of the related studies , this research is obviously featured with deeply and comprehensively indulging in the subject matters of the relationship between supply , production and operations system . It introduced a new pattern of analysis and theorization .The study has also emphasized the profound understanding of the supply series interactive role as a basic proposal for the future studies .

واقع الاستثمار في البنية التحتية في العراق للمدة 2003 - 2013 == The reality of investment in infrastructure in Iraq For the period (2003 - 2013)

Author name: احمد جبر سالم السالم

Supervisor name: احمد جاسم محمد

General topic: Administration and Economics

Specific topic: Economy

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

الدور التفاعلي لانموذج العوائد الاعلى من المعدل في العلاقة بين ابعاد المنطق الاستراتيجي وقيمة الاسهم : دراسة تطبيقية لقطاعي التامين والصناعة في سوق العراق للاوراق المالية == The moderating Role of the above - level return model in the relationship between strategic logic dimensions and stocks value Practical study on Insurence and industry sectors in Iraqi stock exchange

Author name: ندى عبد القادر عبد الستار الشريدة

Supervisor name: محمد حسين منهل العيساوي | جليل كاظم مدلول العارضي

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Doctorate

University: University Of Basrah - Faculty Of Administration And Economics

Language: Arabic

University location: Basrah

First pages:

Abstract: The current study aims to find out the relationship and interactions between the strategic logic dimensions and the stock's value in Iraq capital market, by utilizing the highest returns on average model as a moderating variable.To measure and test the relationship of effect between the different study variables, a number of research methods mainly the empirical and historical research methods.The sample of study consisted of all (25) insurance and industrial shareholding companies of private sectors in Iraq. A total of 95 in top and middle management were interviewed and their views were gathered by a questionnaire. This questionnaire was designed based on international standards after being adapted to local environment. The data was tested by statistics tools as discovery and Confirmatory factor analysis to choose the questionnaire variables. To analysis the data correlation and regression analysis, and structural equation model (SEM) were used, utilizing (Amos : v.21) and (SPSS : v.21) to reach the results and determined a proposed model.Certain conclusions were reached : 1. Profitability analysis (return on investment and return on equity) results in both sectors (insurance and industrial) were varying between companies within the same sector and both sectors. Insurances companies were achieving continuing but rather low profits while the industrial companies were mostly gaining losses.2. Return per share is higher in industrial sector than insurance due to decrease profitability and the dividends per share. The reason is that the high costs in the industrial sector than insurance. 3. Stock's value analysis showed that in the industrial sector the stock's value is higher than in Insurance despite the decrease profitability. This come to contradicts The financial rule which states that profitability and dividends increase the stock's value. That means there are other factors determine the stock's value in capital market

اهمية موثوقية المعلومات المحاسبية في اعتماد مخرجات المحاسبة لتحديد الدخل الخاضع للضربية

Author name: محمد حلو داود الخرساني

Supervisor name: سعود جايد مشكور

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Basrah

تكيف نظم الرقابة مع متطلبات عملية التحول الى القطاع الخاص == Adaptation of Accounting Control System With Privatization Requirements

Author name: علي عبد الغني عودة اللايذ

Supervisor name: ماهر موسى العبيدي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

اثر السياسات الحكومية على العلاقة بين ملائمة وموثوقية المعلومات المحاسبية ونمو وحدات الاعمال الصغيرة والمتوسطة : دراسة تطبيقية على عينة من وحدات الاعمال الصغيرة والمتوسطة العراقية

Author name: عماد حرش جاسم التميمي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Basrah