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تطوير المنتج على وفق منهجيتي الهندسة المتزامنة والحيود السداسية المرنة : بحث تطبيقي في الشركة العامة للصناعات الكهربائية Product Development According To Methodology Concurrent Engineering And Lean Six Sigma : Applied Research In General Company For Electrical Industries

اسم المؤلف: عزام عبد الوهاب عبد الكريم الصباغ
اسم المشرف: غسان قاسم داود سلمان اللامي
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The product is one of the challenges faced by companies developing, With growing competition has become the introduction of new products and the ability to develop and increase the quality consistently a major reason for the success of companies and this is what drives these companies to develop and employ different methodologies and software in one or more aspects of the development and design of the product and the process and these methodologies : Concurrent engineering , Six Sigma ,and Lean System.Despite the widespread use of these methodologies in the design and development in the industrial and service companies, it has noted researcher and through review of the literature as focused on product development using one or two of those methodologies found no study or research dealt with the subject of product development according to methodology concurrent engineering and Lean Six Sigma (Integration methodology diffraction Six Sigma and Lean system), and from this standpoint, the problem of the study identified as the following : What reflection of product development according to the integration methodology concurrent engineering and Lean Six Sigma to increase access to the market faster, reduce development costs, reduce the standard damage ratios, reduce defects. This research represents a cognitive process and attempts to activate and apply the proposed approach to product development and the integration of concurrent engineering tools (design for manufacturing, design for assembly and design for excellence) with Lean Six Sigma and applicability of the proposed framework in the Iraqi business environment.This research was conducted at the General Company for Electrical Industries adopted a product (Water cooling device Salsabil three taps) as a sample to search. Especially since the company surveyed suffer from the reluctance of customers to buy the product sample. Researcher adopted the design cycle (define, measure, analyze, design and verify) as a methodology for the collection of concurrent engineering tools and Lean Six Sigma in the development and design of the product and used so multiple techniques (Pareto chart, scheme of cause and effect and the dissemination of job quality) in addition to the use of statistical methods and percentages.The research found a set of conclusions, including the existence of significant differences in time develop process and the time of arrival of the product developer to the market, the process that the use of concurrent engineering is where the Lean Six Sigma, the process, which do not use those methodologies, as recommended research into the the use of the design cycle (DMADV ) in product development because it provides a roadmap to get to the best development and design.

القدرة التنافسية لبعض الاقتصادات العربية مع اشارة خاصة للعراق للمدة 2004 - 2007 Competitiveness For Some Arabian Economies With Special Reference To Iraq For Period (2004 - 2007)

اسم المؤلف: عدنان فرحان عبد الحسين الجوارين
اسم المشرف: نبيل جعفر عبد الرضا المرسومي زهرة حسن عباس التميمي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

تشخيص وفحص مدى الملاءمة لنماذج السلاسل الزمنية المختلطة ذات الرتب الدنيا Identification And Diagnostic Checking For Low Order Mixed Models

اسم المؤلف: عبيد محمود محسن الزوبعي
اسم المشرف: عبد المجيد حمزة الناصر
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تمثل الهدف ببحث مرحلتي التشخيص Identification وفحص مدى الملاءمة Diagnostic checking للنماذج المختلطة ARMA ذات الرتب الدنيا في مجال الزمن Time Domain وفي مجال التكرار Frequency Domain والمقارنة بين ادوات التشخيص ومعايير اختيار الرتبة واختبارات فحص مدى المل | The aim of this work is to study the two stages of identification and diagnostic checking of mixed models (ARMA) with low orders of time domain and frequency domain.The methodology of research had tackled in balanced way both the theoretical part (by using statistical theory) and experimental part (by using simulation). The thesis consisted of five chapters in addition to introduction. The first chapter contained the basic concepts of time series, stationary, mixed models with low orders and analysis tools for time domain and frequency domain.The second chapter included the identification stage as it contained the identification tools and selection criteria for models order.Also it included asggestion for two new methods of identification and anew criterion for order determination. The third chapter tackled the diagnostic checking by using a group of tests depending on time domain and frequency domain.Also it included viewing of some other aspects in time series analysis in order to open new avenues which could be traded by other researchers.The fourth chapter contained the experimental part by applying what had been depicted in previous chapters on mixed models (ARMA(1,1)), (ARMA(1,0)) and (ARMA(0,1)) and then to find out comparisions between identification tools, order selection criteria and diagnostic checking tests through giving different values of the parameters [?1,?1] and for different sizes of series and by iterating the experiments (1000) times.It had been arrived at some conclusions and recommendations which were consisting the fifth chapter

تفوق المنظمات في اطار الربط بين راس المال الاجتماعي ونظم ادارة المعرفة : دراسة تطبيقية لاداء القيادات العليا في وزارة الكهرباء

اسم المؤلف: عبد الله حكمت عبو داؤد النقار
اسم المشرف: صلاح عبد القادر احمد النعيمي
الموضوع العام: الادارة والاقتصاد
السنة: 2008
الموضوع الدقيق: ادارة عامة
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

تدقيق اداء النشاط الخدمي الحكومي : تدقيق اداء عينة من انشطة امانة بغداد Performance Auditing For Governmental Services Activities Auditing The Performance of A Sample of Baghdad Mayoralty Activities

اسم المؤلف: عبد الوهاب عبد الرزاق مهدي العبيدي
اسم المشرف: عبد الفتاح امين حسن
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: لقد شهد التدقيق خلال الفترة الماضيه القريبه تغيرات كبيره وواضحه نتيجة للغييرات الاقتصادية الواسعه والمتسارعه التي حدثت. فضهرت انواعا عديده اخرى من التدقيق بجانب التدقيق المالي كان اهمها تدقيق الاداء.وتجلت اهمية هذا النوع من التدقيق في القطاع العام لم | 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 performance auditing.The importance of this kind of auditing appears in public sector which need a continuous following up and allocation of a lot of amounts of funds in order to deliver services to the public properly. According to that, financial auditing becomes unsuitable, which only focuses on auditing the financial actions according to the budgets.Financial control also focusing on flowing up and verifying that expensing money and collecting revenue take place according to the plan (budget) and the procedures take place according to the valid regulations. That’s happen without considering the impact of the results of expensing money. According to that performance auditing appears too focused on auditing the efficiency of using resources and auditing the entity effectiveness.Regarding privet sector, financial auditing doesn’t provide a comprehensive view about the company performance. The objective of financial auditing is to report if the financial statements represent fairly the financial position and business result and its cash flow without determining the performance efficiency and effectiveness.Performance auditing start from the point which the financial auditing end through providing a comprehensive view about the efficiency, economy and effectiveness of performance, that’s will integrated with the information providing by financial auditing in submitting a massive clear view about performance. Another point is that performance auditing providing information that help in carrying out the public accountability.The point which represents evidently the importance of performance auditing is issuing standards dealing with that subject from the international organization of supreme audit institutions (INTOSAI).Performance auditor is the most suitable side for carrying out performance auditing because other sides when doing such audit will not starting from evaluating control system (as the auditor do) belong to the auditee, that’s will make the performance auditor is the most capable side for doing performance audit.Owing to the importance of performance auditing subject, this dissertation divided methodologically graded in to six chapters. The first is the thesis methodology and related previous studies which reviewed the methodology of the study, previous studies. The second chapter is the theoretical background of performance auditing through three sections, first section contain the concepts of performance auditing and its principles , goals, differences with financial auditing and its requirements.In the second section, we discussed the phases of performance auditing starting from planning phase and through preliminary survey, designing audit program, collecting evidence and the necessary information, preparing audit report and ending with flowing up phase. In section three we touched upon the basic elements of performance auditing; efficiency, effectiveness and economy and other related performance indicators.In the third chapter, we presented the international standards related to performance auditing issued by INTOSAI through three sections; general standards, field work standards and reporting standards and we showed their similarities to performance auditing standards belong to some countries.The fourth chapter show through three sections measuring performance; the first contain the concepts, principles, obstacles of performance measurement and the characteristics that should be available in performance indicators. Second section contain talked the rules and methods of performance measurement, while the third section dealt with presenting municipal performance indicators.Chapter five contain auditing performance of a sample of Baghdad mayoralty basic activities; purifying and distributing water, swage solid waste collection and cleaning and properties management belong.Finally we close chapter six with our conclusions and recommendations concerning the subject.

معايير التدقيق الدولية وامكانيات تطبيقها في الجمهورية اليمنية

اسم المؤلف: عبد الله احمد عمر بامشموس
اسم المشرف: اسماعيل خليل اسماعيل
الموضوع العام: الادارة والاقتصاد
السنة: 2003
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: لقد شهدت اليمن خلال العقدين الاخرين من القرن الماضي تغيرات واضحة وملموسة في الظروف الاجتماعية والاقتصادية والسياسية. ومن اهم هذه التغيرات التحول الى النظام الاقتصادي الحر بادواته واجهزته المختلفة وتزايد الاستثمارات الاجنبية في اليمن وانضمام اليمن ا | During the last two decades from the last century Yemen witnessed significant and tangible changes in social, economic and political conditions. The most important one was the transformation to the free economic system in its tools and systems as well as the increase of foreign investments in Yemen and its affiliation with the world trade organization (wto) thus, accountancy and audit profession should be able to cope with those changes and developments in order to perform the required role and in order to do that , primary factors should available which enable it to do its role efficiently and effectively. The most important factors are the existence of auditing standards by which external audit of the financial statements can be made. The standards are regarded as the paradigm and type which should be followed by the auditor in his work and that can be used to Judge the quality of audit as well as specifying the responsibility of the auditor. The importance of audit standards rises through audit profession which aims at expressing the auditors opinion about the fairness of the financial statements of the firm in expressing the financial position and the Income statements and cash flows which import more trust on the published financial statements. The auditor in this case depends certain standards which should be clear and accepted by the other exercising his profession to acquire the trust of the users on the domestic and international levels because these standards explain to them the method in which audit has been made and the professional responsibility of the auditor.One of the points of audit profession in Yemen know and in the past is the absence of complete , harmonization and generally Accepted audit standards that comprise all the aspects of audit.Some dispersed rules in the code 26 _1999 regarding audit profession and reviewing accounts , the companies code No. 34_1991,the code of control board for control and accounting No. 39_1992 and code 19_1991 and the banks code No 8 _1972 cant be considered as Yemeni perfect audit standards suitable for the control of profession practicing as well as its unability to cope with the economic and professional changes and development domestically and internationally.Thus ,these factors resulted in many problems which affected the effective of the information published in the reports and the financial statements that led to the decline of investment in flow to Yemen and the abatement of auditors performance level.Owing to the importance of the audit standards , we divided this dissertation methodologically graded in to six chapters.The first is the common background which reviewed the previous studies ,methodology of the study ,and a sample for study. The secound chapter is an introduction to the subject in which we underlined certain points that should be settled before the elaboration in the details of the standards and forming what we desire. Thus this chapter includes in the first section the conceptions of audit and its postulates and principles. We also touched upon the conception of audit standards, their characteristics and their relation with audit procedures , developments ,importance and the impact of environmental factors on them. We concluded the section in away in which the setting of those standards. Then in the second section we discussed the harmonization of auditing standards , features , barriers and the effort exercised to achieve this harmonization. In section three we touched upon the bodies and committees which undertook the task of setting the international standards especially the international auditing and Assurance standard board ( IAASB ) emerging from the international federation of accountants ( IFAC ). Regarding its objectives and members and how the international standards are formulated and the most important criticism directed to its efforts as well as the development and application of the International auditing standards. We closed this section by the realization of using those standards internationally.The third chapter tackled the general international standard and showed their similarity to the standards of some countries , the standards similarity of the international field work to the standards of some countries , and reporting standards similarity to the standards of some countries , chapter four reviewed the economic , social variables which have connection with audit and their effect on the application of audit standards. It discuss audit profession in Yemen through reviewing the laws and legislation’s related to the profession. Chapter five analyses a sample of audit reports , audit files and the respondents to the questionnaire which measured the auditors commitment range to the international auditing standards and the respondent stances toward the application of the international audit regarding the questionnaire.Finally , we close chapter six with our Conclusions and recommendations concerning the subject

عوامل النجاح الحرجة واثرها في الاداء الاستراتيجي بمنظور ادارة الجودة الشاملة : دراسة تحليلية لاراء عينة في قطاع الصناعة المصرفية الخاص في العراق The Effect of Critical Success Factors On Strategic Performance From The Perspective of Total Quality Management Philosophy Analytical Study In The Private Banking Services Industry In Iraq

اسم المؤلف: عبد السلام ابراهيم عبيد
اسم المشرف: زكريا مطلك خضر الدوري
الموضوع العام: الادارة والاقتصاد
السنة: 2004
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: شهدت السنوات الاخيرة نموا دراماتيكيا في صناعة الخدمات وتحديدا صناعة الخدمات المصرفية، في ظل تحولات جذرية متسارعة لعصر الاقتصاديات الافتراضية اذ تتراجع مزايا الكلفة وندرة الموارد امام الابداع والتفوق والتمايز. وتعد الصناعة المصرفية مفتاح التحول الى اقتصا | Recent years have witnessed a dramatic development in services industry specifically the banking services industry under the a aspices of accelerated radical changes of the virtual economics age. In this age the cost advantages and the scarcity of resources retreat against innovation, superiority and distinction. The banking industry is considered the key of transformation to the knowledge economics. It is facing, as other sectors of economy, many competitive challenges, chief among which may be the total liberation of the bank financial services, results of the information revolution, the attempts to globilize economics in away leads to remove boundaries, the overlap of interests and the competitive conflict. Establishing on what has been mentioned and due to the strategic role played by private sector banks through in the activation of the movement of investment and development in Iraq and because of the restricted areas of competition according to the scale economics, the study aimed at adapting the philosophy of (TQM) of the private banking services sector after the unique successes achieved by many world banks through implying philosophy as a competive weapon and a profit strategy and continuity in business environment.The study aims at treating the philosophy of (TQM) through a strategic perspective which accomplishes integrity among the frameworks and the operational requirements and the strategic content of philosophy as a strategy for superiority and pioneering in market beginning from the strategic analysis for the (CSF) relating to the dimensions of industry environment and the factors relating the strategic capabilities as forces of impediment or support to carry out the priorities of continuous improvement in the quality of services and the banking operations concerning design, application and performance. It eventually analyse the effect of (TQM) philosophy priorities on improving the strategic performance industry in connection with its competitive, operational and financial dimensions.This study adopted conceptual and objective criteria to collect data; the objective criteria have been devoted to study the indicators of the strategic performance, whereas the conceptual criteria included two questionnaire tools, the first of them was prepared for managers according to dicimal meter and the second for customers according to the five sides likert meter. The two tools have been prepared in the light of former studies, and then distributed to all bank’s managers and some branch banks managers. The customers questionnaire tools were distributed to a random specimen out of the industry bans customers from August through November - 2002. The data were analyzed descriptively where the linking hypotheses were tested by Spearman Rank Correlation method and the effect hypothesis were examined by simple - stepwise multiple Regression methods - virtually Kruskal wallis test was employed to verify discrepancies and differences among the independent and dependent variables the study includes seven chapters , the first one deals with methodology. The second , third and fourth chapters are devoted to discuss frameworks and theoretical information of the (TQM) philosophy. But , the fifth , sixth and the seventh chapters explicate the applied aspect of the study as well as the data analysis results. The study results have proves that there are real gaps in the accomplishment of the (TQM) priorities in banking operations and sevices , chief among which were the virtual performance of the banking services in view of industry for the realized quality of service from the customer’s point of view , then other two subsequent gaps were the gap of to be correspondent with and the design gap relating their used dimensions in the study. The results also showed the achievement of several study hypotheses or the acceptance of null , hypotheses concerning the connection and influence of the (CSF) which relate the industry environment dimensions with the priorities of (TQM) represented in the constant improvement of the correspondence quality by the significance of assurance and empathy dimensions , and virtually the continuous development of the virtual performance quality and the banking operations. The bargaining force factors of buyers and the density of present and expected competition are the most supporting factors to the industry responsiveness to the Priorities of the continuous improvement. Moreover many (CSF) which relate the strategic abilities achieved a virtual responsiveness to the priorities of the continuous improvement , chief among which were the human , technical , operational and Knowledge abilities. The results showed that the (TQM) philosophy had achieved an essential supports to the strategic performance of the industry , this fact has appeared clearly in the field of competitive performance represented in improving the customers’ satisfaction and improving the competitive position of industry and the operational and financially performance. The study has arrived to some recommendations the most important of them are : it is necessary that the private sector banks adopt the (TQM) as a strategy of survival and profit in market through practical and studied plans and programs to raise the level of the quality of bank services and operations. it also aims at seriously decreasing the quality gaps if it was to confront the forthcoming competitive challenges in the iraqi market starting from increasing the operations of the strategic analysis to the industry environment , the competitors trends , developing the information concerning the customers and his expectations and then translating these expectations accurately in characteristics and criteria of the banking performance. Moreover , the development of the marketing , conceptual and technical abilities is considered through increasing the interacting marketing programs , diversifying the marketing bland , employing advanced methods in communications and exchanging information. Finally , it is necessary to think about building strategic fusion’s or alliances among the industry banks to promote promote their competitive power in adopting the option of superiority through the quality of the banking services and operations.

تحليل اثار السياستين النقدية والمالية على بعض المتغيرات الاقتصادية الكلية لدول مختارة للمدة 1998 - 2008 Analyzing of Effects of Monetary And Fiscal Polices On Some Aggregate Economic Variables For Selected Countries For The Period 1998 - 2008

اسم المؤلف: عبد الجبار هاني عبد الجبار السامرائي
اسم المشرف: علي عبد محمد سعيد الراوي
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The subject of monetary policy and financial policy is considered to be one of the most important and revived subjects, according with the revival and change of the economic variables which are reflected in the different economic indicators; which the effects of the two mentioned policies can be analyzed through them, separately or together.Analyzing the effects of the two policies is an overlapping and a considerable matter, because the two policies have overlapping and considerable aims and tools. In addition, they may be affected sometimes by the economic changes and they become - or one of them becomes - a cause of the change in the economic activity, i.e. stand behind the event instead of leading it. This matter requires continuous monitoring, evaluating and adaptation of the aims and tools of the two policies via their middle and final indicators.The subject of monetary policy and financial policy is considered to be very important in different economic systems and economies; whether they were directed with a specific degree or follow the market mechanism in managing their economies with a contrast in the relative importance of one policy comparing with the other one, via the contrast of the economic system and its development degree. Mostly, the directed economies appear in the financial policy; while the monetary policy appears in the economies which follow the market mechanism due to the independence of the monetary authority. Also, the degree of the country economic development and the availability of the financial and monetary abilities have a role in showing which policy is the most effective in achieving the economic aims; whether in overcoming a crisis or a defect, or in achieving a continuous and everlasting development.The subject of monetary policy and financial policy has been discussed; either each policy has been discussed separately or both of them have been discussed together in many researches and studies in the local (in Iraq) and international levels. Many of them were precious researches and studies, and they determined the principals of the two policies work and the intersection and contrast points between them. Most of the studies issued by the International Monetary Fund (IMF) and the Central Bank assured that the problems, related to economy, of the developing countries are due to incorrect monetary and financial policies. They are exaggeratingly expanding, restricting, or contrasting between the functions of the two policies. Also, these studies mostly speak about the typical construction of the tow policies (Optimal Policies). In addition, these studies discuss what the developing countries suffer from, including structural problems in spite of the availability of the financial and monetary abilities, especially in Iraq and Saudi Arabia, in order to achieve great steps in progress, development and promotion. This study is considered to be a contribution which may be helpful in the researches and studies series in analyzing the effects of the two policies together in the economy activity cycle.THE RESEARCH IMPORTANCEThe research discusses the most important problems and aims which most economies work hard to overcome or achieve via the correct launching point, which is depending on real, ambitious and effective monetary and financial policies; according to the problems and defects which the countries of this study suffer from, and the resources, available abilities and the nature of the international status of these countries, and the effects of all these factors in the local economic decision of the countries under study.THE AIM of THE RESEARCHThe research aims to reach and be close to the intersection points in the work of the two policies, by meeting and coordination or by contrasting in order to reach a degree of coordination between the two policies in terms of tools and aims. The monetary policy may tend to be expanded in its tools like the public debts, while the financial policy tends to adjust the monetary supply and control the inflation. Also, complications may differ in their amounts in each policy, i.e. the tax complication of the financial policy may achieve an effect which contrasts with the complication of the monetary policy in spite of tending the two policies to have the same aim and direction. THE PROBLEM of THE RESEARCHTheoretically, there is a contrast problem between the ideological schools, especially the treasury and monetary schools, in adopting the suitable financial policy or monetary policy.While practically, there is a problem of weak coordination between the monetary and financial authorities in adopting the priority of the aims and tools.THE geographical elementThree countries were chosen : Jordan, Saudi Arabia and Iraq; with giving Iraq the priority in the analysis and investigation, especially it witnesses a new trial of following monetary and financial policies based on the market mechanism after (2003). Previously, Iraq followed a central planning system in managing its economy. Jordan and Saudi Arabia were chosen because they represent a geographical, historical and economic propagation of Iraq, because they achieved great steps in the economic correction, which is considered to be a new trial in Iraq. Also, the yielding economy of Saudi Arabia is similar to that of Iraq in many of its components.While Jordan has a limited economic resources and it mainly depends on the external grants and relieves, and its trade with the neighboring countries, especially Iraq. Thus, it forms a tolerable trial in the field of applying the economic reforms comparing with close trials in their economic characteristics.THE ELEMENT of TIMEThe period of (1998 - 2008) was chosen as the programs of economic correction had been appeared in that period obviously in Jordan and Saudi Arabia; and the monetary and financial policies began to take their roles more obviously and effectively in overcoming the temporary crisis in particular, and directing towards the long - terms aims. In Iraq, this stage witnessed great and significant changes. In 1998, the Iraqi economy began to adapt to the economic embargo; and the monetary policy began to play the greatest role in moderating the uncontrolled inflation at that time and indicating that the monetary policy was not very effective due to the subordination of the monetary authority to the financial authority at that time. The period after (2003) witnessed significant changes after occupying the country and eliminating the international sanctions which was imposed since (1991). Iraq pursued towards a new economic philosophy in managing the economic activity, and adapting a free economic system and the market mechanism in managing the economic activity.THE RESEARCH ASSUMPTIONThe research based on the assumption of the independency of the monetary and financial policies in determining the priority of aims and adopting the tools and the middle and final aims. But both of these policies intersect via economic variables which differently affect the economic activity in a contrast way or in a coordinating way. The monetary policy was more effective in treating specific defects in the economies under study, or in stimulating specific economic variables. While the financial policy, was more effective in other variables or in treating specific defects

المويجات الهندسية المكيفة وتطبيقاتها في ازالة التشويش للصور الرقمية Adaptive Geometrical Wavelets And Their Applications In Digital Image De - Noising

اسم المؤلف: عامر محمد نوري المهداوي
اسم المشرف: ظافر حسين رشيد النجار
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تختلف الاهمية النسبية للمعلومات المرئية المحتواة في الصور. اذ ان البحوث الحديثة في فسلجة الرؤية اثبتت بان الدماغ البشري يتحسس لحواف مكونات الصورة بالدرجة الاولى، اما الانسجة فتاتي بالدرجة الثانية من الاهمية. دفع هذا الامر العديد من الباحثين في حقل المعالج | The importance of visual information contains in images are relatively deferent. Recent researches in psychology of vision have proven that human brain senses the edges of image objects in the first order, where image textures comes in the second order of importance. This problem had motivated researchers in the field of image processing towards finding new efficient methods that work on eliminating less important visual information which gives as a result a brief description containing the most important information. This description serves two domains : the first one is image compression, where it is possible to reduce the amount of data used in representation, which helps in reducing the required transmission time and also needs less storage size. The second one is image denoising, by reducing the importance of noisy data which helps in eliminating the noise, or at least compress its effect.Recently, it has become evident that separable transforms, such as wavelets, are not necessarily best suited for image representation due to their disability of catching line discontinuities that represent the objects edges, which make them unsuitable in giving adequate description for deferent geometrical shapes of these edges. This led to the appearance of the geometrical wavelets which has been proven its superior to nearly all of the classical wavelets in giving higher specific approximations and much more economical in data size of the image. These functions are non - separable and they are divided into two parts : adaptive functions and non - adaptive functions.This dissertation focuses on studying the first and most important function of the family of adaptive geometrical wavelets functions, the one called wedgelets, in addition to propose generalizations to it in order to make it more flexible in catching deferent curved shapes of image edges, which improves its performance in providing much more specific approximations depending on less number of coefficients. This work emphasizes basically in image denoising. And in order to increase the applicable importance of these functions, it has been suggested two methods to estimate the noise level that effects the image, and eventually choosing the best approximation according to this estimation.Finally, a comparison is made between the proposed approximation methods and the classical ones by applying on several tested images that have deferent properties, through the simulation of exposing them with deferent levels of noise. The results of this comparison shows good size of improvement in the performance achieved by the addition of these proposed functions.

فاعلية اداء الاسواق المالية في ظل الازمات الاقتصادية في بلدان مختارة Effectiveness of The Functioning of Financial Markets In Light of Economic In Selected Countries

اسم المؤلف: عامر عمران كاظم المعموري
اسم المشرف: ثائر محمود رشيد العاني هناء عبد الحسين الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: In this study, the light had been shed on the relationship between of indicators stock market and business cycle in selected countries ,the study has been divided into three main chapters in order to test the validity of this hypothesis and achieving the aims of this study. The first one forms a conceptual and ideological of study and included three basic section. The second chapter dealt with Analyzing framework of study included two basic sections. While , chapter three has concentrated on the measure and analysis of the Feed back between stock market and business cycle. The study sample consist of six countries : USA, Mexico, Thailand, Malaysia, Korea, Egypt. It uses annual data covering the period (1983 - 2006).By using the Hsiao causality test has been used determine the direction of causality between indexes of stock market and business cycle.This study has yielded (concluded) many results from the theoretical and mathematical (econometric)First : "the conclusions of the theoretical aspect1 - Are the economies of industrialized countries over time, as with cases of depression and recovery, which affect to economic activity, and companies know that these conditions are strongly influenced by cycle companies, with sales booming with economic recovery and stagnation and decline in the shares of these companies know the stock prices rise as the periodic during the phase of prosperity and decline during the recession, the success of the investor depends on the type of the shares so to correct timing of the purchase 2 - The existence of a relationship and mutual influence between the work of primary and secondary markets, as the evolution and breadth of the work of the primary market leads to the development and expansion of the secondary market, through the development, diversification and expansion of new releases through the primary market, which offer the possibility of development and expansion of the secondary financial market activity, and using those issues later in their dealings, and in accordance with the clear understanding of this difficult chapter of the work and the development and expansion of these markets. 3 - financial derivatives is one of the most important features of modern financial developments during the last decade of the twentieth century, and these tools provide payments derived from other assets may be real or financial assets to cope with fluctuations and crises that have affected financial markets, which were used as tools to hedge against fluctuations in stock prices and rates interest and exchange rates. 4 - A shift in the characteristics of economic cycles, after the Second World War, becoming shorter courses "and less in terms of the duration of the decline in production or in terms of rates of deterioration in the indicators of economic activity and the disappearance of the global economic crisis as characterized by the unequal international distribution among countries capital, in addition to the lack of synchronization occur in those countries, but that this situation would be different during the eighties of the twentieth century and in the context of globalization has become the crisis overtaking the limits of all countries, whether developed or developing. 5 - The recurrence of financial crises and the breadth and speed of transition in the light of financial globalization is a controversial and attention to result in the damaging of a comprehensive and unexpected is not limited to the financial sector, but extends to other sectors and the effect of high economic costs have a negative effect not only in a crisis but extended beyond the borders to other countries. 6 - at the basis of the relationship between the performance indicators for the stock market situation of economic activity, the movement of stock prices is an important indicator to predict the economic cycle as they move in the opposite direction to the movement of bond prices, and up to the maximum level before the arrival of economic activity to the top of the recovery and up to lowest level before the arrival of economic activity to the bottom of the recession. 7 - The East Asian crisis occurred because of the big gap between the real sector and financial sector, which increased with the application of financial liberalization policies in the countries of East Asia, which has made the capital looking for a quick profit by speculating in the financial sector which has seen significant expansion and irresponsible, and take exercise role Parasitically hindering the process of economic growth, which has affected of the development the real economy and shot back, for the extent of the crisis and its spread from the center of the crisis (Thailand) It was during the economic vulnerability of financial markets and the integration of the global financial system. Through any channels of foreign trade and financial markets.8 - The degree of vulnerability of the Arab countries the financial crisis America is different from country to country, depending on the degree of economic openness and the degree of financial and economic development, countries are opening up the high and the Arab Gulf countries in particular will be more affected by and through the channels of oil and the dollar exchange rate stability. Second : the conclusions of the quantitative aspect 1 - The analysis showed that the standard linear model is the best expression of the models and the reality of the stock market in the United States. 2 - analysis showed that the standard non - linear model (Logarithm double) is the best model to reflect the reality of the stock market in each of the (Mexico, Thailand, Malaysia, South Korea, Egypt) 3 - The results of the United States signs an agreement with the estimated parameters form the logic of economic theory in terms of a direct correlation between stock market indices and the state of economic activity, except the number of companies that have demonstrated an inverse relationship because of the merger that took place between listed companies in the market. 4 - show a causal bilateral Feed Back casualty between stock market indices and the economic cycle, there is no impact of the market shares of economic activity is economic activity towards the stock market, which confirms the existence of a significant impact to the stock market on economic activity in the United States, as these are the efficiency of the market high. causal bilateral Feed Back casualty between stock market indices and the economic cycle, there is no impact of the market shares of economic activity is economic activity towards the stock market, which confirms the existence of a significant impact to the stock market on economic activity in the United States, as these are the efficiency of the market high. 5 - it seems that there is a causal relationship bilateral Feed Back casualty During the time lag between the first indicators of the stock market (the market index, the turnover rate) and the state of economic activity (economic cycle) in Mexico, in the direction of the market value, volume and the number of companies to the economic activity of the stock market, when considering the case of economic activity as the dependent variable.With the direction of the relationship when the stock market indicators as dependent variable of the independent variable (the case of economic activity) to the stock market indices, except the market value.6 - The results of measurement in Thailand and a positive relationship between stock market indices and the state of economic activity (economic cycle), it was determined to test the causal relationship that the two - way and at the failure except for the first time the number of companies. 7 - shows the measurement results on Malaysia as in accordance with the logic of economic theory, which pointed to the existence of a relationship between the soft variables, and confirmed through the test of causation and the existence of feedback between the stock market and the state of economic activity.8 - The results of South Korea in line with the logic of economic theory, which revealed the presence of a direct correlation between the stock market and the state of economic activity (economic cycle), which was evident from the test of causation as the two - way, except the number of companies.

كفاية السياسة المالية في تحمل العبء المالي الحكومي في العراق للمدة 2004 - 2014 مع اشارة لتجارب مختارة Fiscal Policy Efficiency In Shouldering The Financial Burden of Government In Iraq For The Period 2004 - 2014 With A Reference To The Experience of States

اسم المؤلف: عامر عبد الله مجيد الشيخاني
اسم المشرف: عماد محمد علي عبد اللطيف العاني
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تزايد الجدل حول الدور الذي تؤديه السياسة المالية ومدى كفايتها في تحمل العبء المالي والمعبر عنها بالنفقات الجارية التشغيلية التي تتحملها حكومات البلدان المختلفة من اجل تقديم الخدمات العامة للمجتمع مهما اختلفت السياسات الاقتصادية للحكومة، بعد ما تزايد حجم | There has been a heated controversy over the role the financial policy plays and how sufficient it is in affording the financial burden. This burden is known as the operational current expenses which the governments of various countries mainly afford, despite the discrepancy in the government’s economic policy. After the deterioration and deficit in the state budget in all countries nowadays, it was necessary to find an appropriate mechanism so as to achieve the interaction and appropriateness between the main instruments of the financial policy on the realistic level with regard to their economy.This research aims to analyses the relationship between the main instruments of theState policy to encounter the increasing financial burden on the government, where the developing countries’ economy in general and Iraq’s in particular suffers from the financial policy’s inefficacy and feebleness due to the fluctuation of these governments’ policies. In addition, there is a lack of credibility for these governments to achieve a noticeable improvement that could create economic stability; especially most of the decisions made regarding the financial policy tend to be under the influence of policy makers.The study concludes that Iraq has been partially able to afford its operational expenses in spite of the economic, political, social, and security challenges he faced. Further, there was no active financial policy and a clear vision for attempting to diversify the revenue resources to depend on instead of depending on oil as the main source for taking the financial burden. In addition, Iraq economy suffers from a structural imbalance that negatively affects its capacity to diversify the revenues resources, while the financial policy has a significant place among other policies because it can play the major role in achieving the various aims due to its tools. These tools are considered as the most important economic administration tools in achieving economic stability and overcoming the problems of structural imbalance and weak economic diversification. As well as, the inveterate paralysis whirlpool in which the Iraqi economy has fallen into at the beginning of 2104 as a consequence of the heavy expenses of war on terror, not to mention the sharp decline of oil prices. The study provides a number of recommendations in which the most significant entails the necessity on working on diversifying the revenue resources for the Iraqi economy and to avoid depending heavily on oil and its derivatives. Also, there is a necessity of activating the non - oil revenue resources and working on their durability. For this purpose, rationalizing expenses strategy should be in accordance with the requirements of the Iraqi economy

تنمية التخلف في بعض الدول النامية في ظل العولمة الاقتصادية : تجارب لدول مختارة The Development of Underdevelopment In The Developing Countries Within The Framework of Globalization The Experiments of Selected Countries

اسم المؤلف: عادل مجيد عيدان العادلي
اسم المشرف: مناهل مصطفى عبد الحميد العمري
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: شكل منتصف العقد الرابع من القرن العشرين البداية الحقيقية لانطلاق العولمة من خلال البدء باقامة مؤسساتها مثل صندوق النقد والبنك الدوليين، من قبل الدول الصناعية المتقدمة، وبعد عقد من زمن تاسيس تلك المنظمات تبنت الدول التي كانت تعاني من ظاهرة التخلف الاقتصادي | The mid of the 4th decades of the 20th century is the true beginning of globalization by establishing its procedures such as International Monetary Fund and the World Bank by the developed countries , After one decade of establishing those organization, the countries Suffering from economic backwardness phenomenon adopted the process of economic development to face this phenomenon and to get rid its hierarchical mistakes then to narrow the gaps between them and the developed countries. The study reached at that the going economic development process in the developing countries interacts with globalization resulting several developed experiments such as the experiment of South Korea where its lacking of natural resources doesn’t hinder the achieving of economic development while another countries failed in achieving development in spite of their natural resources and wealth's such as Brazil and Egypt where the poverty had been disseminated with its different forms.Also the study shows that the interaction between developing countries and globalization during the 20th century has different effects on development process, wile the success or failure of that process isn't relate with the political and economic system adopting by those countries but by its relation with the extend of existing of will with peoples and political leaders in achieving development, and with the extend of existing of management and planning to adopt the suitable policies to direct their economic trends toward development, beside the existence of future view.

المقدرات الحصينة للارتباط الذاتي في انموذج السلاسل الزمنية الموسمية المختلط المضبب Robust Autocorrelation Estimation of Fuzzy SARIMA Models

اسم المؤلف: طاهر ريسان دخيل الخاقاني
اسم المشرف: عبد المجيد حمزة الناصر
الموضوع العام: الادارة والاقتصاد
السنة: 2012
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: غالبا ما تصاحب عملية جمع البيانات وجود قيم شاذة التي تؤثر بشكل كبير ليس فقط على عملية تشخيص الانموذج الملائم الذي يعتمد على معاملات الارتباط الذاتي والارتباط الذاتي الجزئي وانما يتعدى ذلك الى عملية تقدير معلمات الانموذج, ومن هنا فان هذا البحث يهدف الى جعل | The presence of outliers in data influences not only in model diagnostic, but exceed to parameters estimation. Therefore, the goal of this thesis is to make the autocorrelation coefficient robust against outliers to estimate parameters that will be robust depending on those coefficients. This goal is achieved by three suggestions the first and second are depending on Fuzzy Logic by suggest estimation procedure to estimate autocorrelation coefficients called Semi - Fuzzy Autocorrelation coefficient, and suggest another one called Semi - Fuzzy Kendall. The third is to extend the robust Percentage Bend Correlation method to use it in estimate the autocorrelation coefficients that will be used in parameter estimation. This thesis contains four chapters. The first chapter discuss general introduction, the previous studies and the purpose of this research. The second chapter views the general fundamentals, the theoretical field that related with outliers and its effectiveness in time series modeling, the using of fuzzy logic in time series and display the proposed procedure and its algorithm. The third chapter contains the empirical filed, the simulation experiment, results analysis and comparing by some criteria. The fourth chapter views the practical filed by study a daily time series of electrical load in Al - Qadisiya city in Iraq then apply the previous methods. The fifth chapter views the most important conclusions and recommendations that we get.

استخدام القيمة العادلة في تقييم الاصول الاحيائية وتاثيرها في تعزيز جودة الابلاغ المالي لشركات القطاع الزراعي في العراق Usage Fair Value In Evaluating Biological Assets And Its Affects In Enhancing The Quality of Financial Reporting of The Companies In Agricultural Sector In Iraq

اسم المؤلف: صهباء عبد القادر احمد الصفاوي
اسم المشرف: عامر محمد سلمان الجنابي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تمثل الاصول الاحيائية عناصر الانتاج الاساسية في الشركات الزراعية، وتتميز تلك الاصول بطبيعتها الحية وقابليتها على التكاثر والنمو والاضمحلال مما يؤثر في قيمتها، وبهدف الابلاغ عنها بشكل سليم، اثير جدل حول مدخل القياس الاكثر ملاءمة لطبيعتها الحية، وقد اه | The biological assets represent the basic elements of production in agricultural companies they are characterized by their living nature and their ability to reproduction , growth and decay which affect their values and to reporting about them properly , there was an argument about the measurement approach which is the most suitable for their living nature.The professional organizations interested in this subject. In the local environment The Accounting Rule (11) (The Accounting In Agricultural Activity ) issued to provide the accounting knowledge for various agricultural activities and to clarify the basis that should be used in evaluating those assets concentrating on the historical cost's approach. The International Standards Board has issued the International Accounting Standard (41) "Agriculture " which obligated using of fair value in evaluating the biological assets when it is possible.The research aims to explain the biological assets Concept and the ability of the fair value application in evaluating the assets in the Iraqi agricultural companies , and to explain their influence in the enhancing the financial reporting quality.The research has reached to some conclution's , they are : - There is more than one approach which is permitted to be used in evaluating the biological assets in agricultural companies , but the importance of evaluating according to the fair value approach, which allows to measure the growth changes and biological transformation according the current values and over the life - time of the biological assets and recognizing in the financial statements.The financial reporting Model about the biological assets which is prepared according to the international standard's requirements provide information more quality in measurement and discoursing and presenting from the financial reporting Model that prepared according to the local Accounting Rule (11).In local environment there are active markets available for deliberating the biological assets for sale and the agricultural crops, but the markets are not very active in deliberating the non - current biological assets for each age - stages and with the existence of governmental entity supervising the markets concerning with documenting prices continuously.The research represents several recommendations, the most important are Developing the local Accounting Rule (11) "Accounting In Agricultural Activity " , assimilating the international accounting standard requirements (41) according to the local environments data.• Setting up a website by the Ministry of Agriculture to publish the prices of current and non - current biological assets as well as the agricultural crop's prices continuely according to the markets changes.• Improving the presentation of biological asset's in balance sheet by presenting it independently of the other non - current asset 's items and should be marked that it was be measured according to the fair value as well as the current biological assets to present independently of other stock items with reference to the basis that was used in measuring and to give privacy on the statements of agricultural companies and to distinguish them from the statements of other sectors.

قياس وتحليل استجابات السياسة المالية لصدمات معدل التبادل التجاري في دول مختارة للمدة (1990 - 2012) Measuring And Analyzing The Responses of Fiscal Policy To The Terms of Trade Shocks In Selected Countries For The Period 1990 - 2012

اسم المؤلف: صفاء علي حسين البكري
اسم المشرف: هناء عبد الحسين محيميد الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The Fiscal Policy is considered an important instrument of the Macroeconomic policy , because it provides tools and mechanisms that response to many shocks that face the national economy such as the Terms of Trade Shocks.Since the fiscal policy may take the procycle or countercycle path , that depends on the nature of the country and/or the type of shock.The hypothesis of this study as follows " The response of fiscal policy to the Terms of Trade Shocks leads to take Expansionary or Contractionary fiscal policy According to the shock?s type , which may be negative or positive , and it is effects on the level of economic activity ".This study aims at , firstly , the analyzing of the mechanism of fiscal policy response to the Terms of Trade Shocks in selected countries , and secondly , the measuring the scope of fiscal policy response to Terms of Trade Shocks in these countries , using Time Series for the period (1990 - 2012).The study consist of three chapters , the first one is devoted to the fiscal policy and terms of trade shocks as a theoretical framework. while the second chapter analysis the response of fiscal policy to these shocks (selected countries). the third one contains the measurement of fiscal policy response to the Terms of Trade shocks in these countries for the period (1990 - 2012).The study concluded that the fiscal policy response in Developed Countries (United States and Australia ) was countercyclical , while it was procyclical in Developing Countries , special those Oil - introducing (Ecuador and Iraq).And the researcher recommended that there is insist need to separates the relationship between the terms of trade and oil sector to avoid the terms of trade shocks that could be resulting from oil price fluctuations.

تقنيات ادارة الكلفة الستراتيجية ودورها في تنفيذ وتقويم الستراتيجيات الوظيفية في بيئة الاعمال المعاصرة : دراسة تطبيقية في الشركة العامة لصناعة الزيوت النباتيه Strategic Cost Management Techniques And Its Role In Implementation And Evaluation The Functional Strategies In Contemporary Business Environment

اسم المؤلف: صباح عبد الوهاب عبد الرزاق النعيمي
اسم المشرف: ثائر صبري محمود الغبان
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The contemporary business environment is surrounded by different challenges and pressures such as globalization , competitive advantage , continuous improvement , information technology etc, These should be taken in consideration if the business wanted to be able to complete with others and to achieve its objectives by attaining a clear success.A strategy, in general, is the plan of the higher management in the long - run, to achieve the results which coincide with the mission of the entities and its goals, this depends on what the management can do as to elements of strength and weaknesses, and how it should do to face the threats and opportunities.Strategy cannot be implemented without a strategic management; because it represents the ideas the management wishes to apply in a strategic approach in the management of economic entities.Strategic management can be on three levels, the level of the whole economic entity, or it can be on the level of each unit of activity, or it can be of the level of each functions level.The application of these strategies this should be coordinated and implemented, it must be noted that the functional strategy is very essential for the success of any secondary system in the economic entity, in order to reach the objectives. To be a successful strategy, the economic entity must take into consideration continuously, the needs of its customers, and to consider the changing of the environment and successful Factors, this is done by the use of certain techniques, vize, cost management which is a term used to describe the practices and action of management to reduce costs and to control it, in order to satisfy the customers. So this study aims at showing the role of cost management strategies techniques in the execution and evaluation of functional strategies through the guidance by strategies approach of cost management system.In order to complete this study, it was divided into six chapters to cover the theoretical and practical sides. The first chapter deals with cost management information and the contemporary business environment.The second chapter is about strategic management and functional strategies.While the third chapter take the study of cost management information and functional strategies.The fourth chapter is confined to the study of the present performance of the company in finance, production and costing.The fifth chapter displays the test of the proposed methodology to apply some cost management techniques to implemented and evaluate functional strategies.The last chapter is related to show the conclusions and recommendation which are arrived at through the theoretical and practical study.This study shows that the use of cost management techniques which helps the economic entity to ensure the basic factors of success, through data concerning external facts, rivals to rivals and customers, in addition to financial and non - financial data which are connected with these factors, in the fields of implementation and evaluating functional strategies, which are related to the success of the entity and reaching its gools and objectives.

اختيار الموقع والترتيب الداخلي باستخدام عملية التحليل الهرمي ونظرية صفوف الانتظار : دراسة تطبيقية في عينة من محطات تعبئة الوقود في شركة توزيع المنتجات النفطية في بغداد Selecting Location And Layout Using The Analytical Hierarchy Process And Queuing Theory Applied Study of Sample of Fuel Stations At The Oil Products Distribution Company / Baghdad

اسم المؤلف: شفاء بلاسم حسن الربيعي
اسم المشرف: صباح مجيد سعيد النجار
الموضوع العام: الادارة والاقتصاد
السنة: 2012
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الكلمات الدلالية:
  • المنظمة الخدمية
  • الموقع
  • الترتيب الداخلي
  • عملية التحليل الهرمي
  • نظرية صفوف الانتظار
  • المحاكاة
  • محطات تعبئة الوقود
الصفحات الاولى:
المستخلص: تسعى المنظمات الخدمية الى تحقيق ميزة تنافسية من خلال اختيار مواقعها بالقرب من الزبائن بهدف تسليم الخدمات بوقت قصير وزيادة عوائدها وحصتها السوقية وتصمم ترتيبها الداخلي بالشكل الذي يمكن من تسهيل تدفق الزبائن والعاملين والموارد والمعلومات بهدف تقليل صفوف واو | Service organizations select locations in a proximity to customers to deliver services quickly, and, meanwhile, increases their revenues and market share. The layout of such organizations should facilitate the flow of customers, employees, materials, and information, to prevent the creation of waiting lines and unwarranted waiting times. The survival of service organizations is hinged, to a great degree, on the right location and layout of such organizations; hence such decisions are conceived strategic in nature. The ongoing researches are still seeking to find scientific methods to help decision makers, in making decisions about the location and layout. This research studies the problem of selecting the location of fuel stations in oil products Distribution Company, and how to prioritize the location, as this decision is still facing the obstacles of complicated procedures and assumptions of decision makers. Furthermore dealing with the decision criteria as same importance without being subjected to the degree of influence of each on the decision. Concerning the arrangement of the fuel stations, they are arranged in a way that does not match with the assumptions of any queuing models, which require one server in each service channel and its reflection on the increase of waiting line and waiting time, which complicate the crisis. The study aims to design an integrated frame work for selecting the fuel stations location and arrange approvals for construction by applying analytic hierarchy process (AHP) on a sample of the stations that received the approval of construction in the company since 2008, using Criteria (ground, environment, social, engineering, legal, and services). Also, the queuing theory and simulation are used to study the proposed layout design for the fuel pumps according to queuing model M/M/s. Also, there was estimation for the performance standards to the proposed layout (number of cars on waiting, number of cars in service, number of cars in the system. filling quantity, filling time, waiting time, total time in the system, idle time) and comparing it with the actual performance standards for sample of fuel stations. The operating of the simulation models is based on a number of assumptions that reflect the actual reality together with the queuing theory. This study is important because its knowledge contribution of with service systems in general and the fuel stations in particular. Also the study provide objective solutions to the company by shortening the procedures and the time it takes to select the location and layout design in a way that achieve optimal investment in station space and reduce the waiting line, waiting time and idle time. Thus, this study is an attempt in Iraqi services environment through coincidence between the strategic decisions of operations management in one study. The study proved the efficiency of AHP and its ability to shortening time and efforts required to make decision of selecting stations location and arrange construction issue approvals, depending on set of criteria that have been identified in this study. Also, the simulation results confirmed the proposed layout performance standards exceed the actual layout performance standards. Finally, the study recommended the need to adopt AHP in selecting the location and granting approvals for construction of stations according to multiple criteria, and to adopt the proposed layout according to the queuing theory in designing layout of the fuel stations

العلاقة بين هيكل راس المال ومقسوم الارباح واثرهما في لا تماثل المعلومات : دراسة تحليلية The Relationship Between Capital Structure & Dividend & Theirs Impacts On The Asymmetric Information An Analytical Study

اسم المؤلف: شذى عبد الحسين جبر علي الزبيدي
اسم المشرف: عبد الرضا شفيق خليل البصري
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الكلمات الدلالية:
  • : نظرية الالتقاط
  • الهرمية في التمويل
  • التغير بالمقسوم، لا تماثل المعلومات
  • الاختيار المعاكس
  • العوائد غير الاعتيادية
  • نظرية الاشارة
الصفحات الاولى:
المستخلص: هدفت الدراسة الى تحليل واختبار العلاقة بين قرارات هيكل راس المال وقرارات مقسوم الارباح وتحديد فيما كانت قرارات هيكل راس المال ومقسوم الارباح المتخذة في ضوء الميزة المعلوماتية للادارة تحقق عوائد غير اعتيادية لا يمكن ان يحققها المستثمرون في السوق، وعينة ال | This study aims to analyze and test the relationship between capital structure decisions and dividend decisions besides determining whether the decisions of capital structure and dividend that are taken according to the information merit for management achieve the unusual returns in which are not possible to be achieved by investors in the market., The Sample 15 electronic companies that made indicator (S&P(500)) in New York Stock market at the period (1998 - 2007)the study used quantities measurement to measure dependent variables The pecking order theory has been chosen in funding capital structure because it runs from exactions of asymmetric information theory, besides it works good in case of the asymmetric information rise between management and investors, on contrary, the companies do not follow pecking order when it goes down, also the change in dividend was used because the change in the dividend rates gives sign to investors about asymmetric information besides the importance of dividend decisions in determining capital structure , and abnormal returns for independent variable (Asymmetric Information) The study reached to the following most important conclusions : 1. The depression of dividend rates in the companies due to the existence of investment chances needs fund and improving its cash.2. The companies do not apply pecking in financing their capitals, and the results of asymmetric information analysis came congruent. The results confirmed the depression in asymmetric information between management and investors. almost companies didn’t make abnormal returns , on contrary the expected return excess the actual return.

استعمال اشجار الانحدار التصنيفية والانحدار اللوجستي في تقدير انموذج تجميعي والمقارنة بينهما مع تطبيق عملي Using Classification Regression Trees And Logistic Regression To Estimate Additive Model Comparison With Application

اسم المؤلف: سهاد احمد احمد
اسم المشرف: عمر عبد المحسن علي القيسي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعاني بعض الظواهر من وجود حالة اضطراب في بياناتها بالاضافة الى صعوبة صياغتها وخصوصا مع وجود عدم وضوح في استجابتها، او لكثرة الاختلافات الجوهرية التي تعتري الوحدات التجريبية التي تم اخذ هذه البيانات منها. فعندما تزداد المجاميع لمجتمع ما, لا يمكن اعتبار ذل | Often suffer phenomena and there is disturbances in their data as well as the difficulty of formulation, especially with a lack of clarity in the response, or the large number of essential differences plaguing the experimental units that have been taking this data from them. When growing groups of a population, it can't be regarded as a homogeneous population is increasing because the dispersion between the experimental units in response to that population as well as the error will also be increasingly difficult to build a model of that population.So there was a need to include an estimation method on the classification or underlying discrimination for these pilot units using discrimination or create segments for each item of these pilot units in the hope of controlling their responses and make it more in line style.Has been resorting to the use of the method of a modern and flexible classification is based on the neighborhoods between the views represented by the response variable by classification regression trees : CART. It was the use bayesian approach and the promise of features indicative of regression analysis model classification tree to take advantage of the above information by, and collect trees for explanatory variables are all together and at every stage fork on the other hand, represented the bayesian classification regression trees : BART.In view of the development in the field of computers and taking the principle of the integration of science it has been found that modern algorithms used in the field of Computer Science swarm of birds and other originally illustrated algorithm for the purposes of technology pertaining to distinguish between images or vibrational radio, etc., can be harnessed to serve the knowledge of statistics, which is based Turn on the information production and to achieve success in it. So is the use of genetic algorithm and submit a proposal by modified genetic algorithm, in addition to C4.5 and ID3 algorithms. And without losing the generality has been used as a tool of logistic analysis as important tool.It was a whole performance along with an estimate of the general additive model method of classification of all the methods mentioned in the above. Fitted model as modern and flexible overcomes curse of dimensionality that may occur most modern phenomena of the times when their data analysis.It was the use of simulated samples of different sizes (200, 400, 600) with (1000) replicates. The application was performed on patients with diabetes data for those aged (15) years and below are taken from the sample size (200) was withdrawn from the children hospital/ Al - Eskan/ Baghdad.As proof of the goodness of classification has been using the misclassification error, and as proof of the goodness of estimation has been using the root mean squares error.Was reached important conclusions through a process of differentiation among the six methods above, the superiority of the Classification and Regression Trees Algorithm (CART) is the best in terms of the results that has been reached in empirical side, when proposed Genetic Algorithm is the best in terms of the results that has been reached in applied side.

تحليل تجربة معالجة مشكلة السكن في مدينة بغداد خلال المدة من 1980 - 1994 Analysis The Experience Treatment of Houses Problem In Baghdad City During 1980 - 1994

اسم المؤلف: سمير عبد الجبار عبد المجيد
اسم المشرف: وليد عبد المنعم عباس الدركزلي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Today more than billion people of the world population are living below poverty line , and billion people now lack adequate shelter and service , and most of them will live in third world cities which are surrounded by bells of cancer areas as a result of poverty , and if the current rapid urbanization process the rapid growth of population and the economic trends continue at the present rate. The united nation reports refers that , around a quarter of the world population will live in sheltering condition with almost no service , then the reports refers that shelter of the urban poor become a great threat to the social and political stability of third world countries and to the world as a whole.In Iraq , at exactly Baghdad society, it suffer succession problem reach for fifty years , it is a shortage of housing stock in the town. This study gives insight into informal this succession problem and the causes of evolutionary by time and how governments appendage in Iraq housing policies since 1958 treat the problem , and this study provides an excellent basis for importance of using light weight concrete is emphasized which one of the alternative for traditional building materials as bricks which has many specifications , saving in cost and labor , and reduction in time of construction , and solve of environment cases , such as an understanding from researcher is well qualified to put them into the necessary economic, political, environmental, and social literature on housing. The research concludes to clear the best implementation housing strategy to provide housing and activate the housing production to solve the housing problem in Baghdad City. The research concludes discuss various strategies to solve housing problem in Baghdad city such as , treatment inner migration and prices support strategies that government do it to solve problem.

تاثير روحانية المنظمة في جودة الخدمات الصحية من خلال الاتجاهات الايجابية للعاملين : بحث مقارن لاراء عينة من الاطباء والممرضين في مستشفيات مدينة الصدر في بغداد Spirituality Organization Effect In The Quality of Health Services Through Positive Attitudes For Workers Search Comparative To The Opinions of A Sample of Doctors And Nurses In The Hospitals of Sadr City In Baghdad

اسم المؤلف: سلمى حتيتة رحيمة
اسم المشرف: عبد الرزاق ابراهيم عباس الشيخلي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة عامة
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف هذا البحث الى تسليط الضوء على علاقة الارتباط والتاثير بين متغير روحانية المنظمة ومتغير جودة الخدمات الصحية في مستشفيات مدينة الصدر في بغداد، ومن خلال الدور الوسيط لمتغير اتجاهات العاملين الايجابية، وسعيا لتحقيق ذلك، فقد اعتمدت الباحثة على عدد من ال | This research aims to shed light on the impact of the correlation between organization spirituality and variable quality of health services for a sample variant of hospitals, in Sadr City in Baghdad, and through the intermediary role of the variable positive workers attitudes, and in order to achieve this, the researcher has adopted a number of research approaches sober, represented a the basis of the first a descriptive analytical method comparative analysis of the questionnaire and to test relations research and its variables, and the second is a quantitative comparative method based on quantitative data and the adoption of quantitative measures and compare the results between the surveyed hospitals, has launched search of a problem is expressed in a number of intellectual and practical questions, aimed at the intellectual and philosophical diagnosis Search for variables, and then diagnose the level of significance, impact and potential application within the health sector. Included a sample macro collectively (442), including 106 doctors and 222 nurses, formed as a whole (328) factor of the doctors and nurses of the hospitals surveyed, patients are asleep, (114) patients in (4) of hospitals in Sadr City, while represented the main tool to search Questionnaire, As well as interviews, a number of questions were designed based on a number of international standards discreet private variables search after it was adapted to the Iraqi environment requirements, and have been analyzing the data and test hypotheses using a number of appropriate statistical tools such as the arithmetic mean Weighted & standard deviation to measure variables in the hospital level &The Pearson correlation coefficients to test the relationships between variables and the Simple test the effect regression equation.In the final analysis, the results showed, the validity of the hypothesis the main for research, as it increases the influence of the spirituality of the organization in the quality of health services through the positive dimensions of workers for each of the doctors and nurses attitudes.and depending upon formulated a number of conclusions which it is based researcher in the development of a number of recommendations for hospitals surveyed by employing a proposed program, and concluded with a number of research proposals for future studies later.

تصميم نموذج لتطوير نظام المعلومات المحاسبية لدعم قرارات ادارة العمليات : حالة دراسية Designing Model To Developed An Ais To Support Operation Management Decisions (Case Study)

اسم المؤلف: سلمان حسين عبد الله الطيار
اسم المشرف: ابراهيم محمد علي طاهر الجزراوي
الموضوع العام: الادارة والاقتصاد
السنة: 2008
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The objective of this thesis is to obtain knowledge about the incorporation of ex ante accounting information to support operations management decisions in information systems. We focus on short - term and medium - term operations management decisions. Prior research and literature review show that present information systems lack the ability to generate ex ante accounting information for operations management decisions. We have identified three reasons why present information systems lack this functionality : 1. Accounting theories for decision support are difficult to implement in information systems.2. There are discussions in the accounting literature about which accountingInformation to use for decision support.3. Present data structures are inappropriate.The first problem area relates to the difficulties encountered when trying to translate the concepts of the accounting technique to support operations management decisions (the relevant cost technique) to information systems. The relevant costs of a decision alternative consist of the incremental costs and the opportunity costs. The incremental costs are those that differ between alternatives. Opportunity costs are the benefits foregone as a result of choosing one course of action rather than another. The definitions of the components of the relevant costs imply that these costs are situational dependent. The knowledge how to determine the relevant costs can be applied by humans. However, in the literature this knowledge is not formalized in such a way that this knowledge can be implemented in information systems.The second problem area relates to the conceptual discussion in accounting literature to the accounting information to use for decision support. Short - term accounting information (incremental cost plus known opportunity costs) sometimes directs companies to decision alternatives that are in contradiction to the directions companies would choose based on longer - term accounting information. Imagine, for example, that the full costs of making a component are above the purchase price of the same component, suggesting that in the long run the component could better be purchased outside. However, short - term relevant costs could very well be below the purchase price, because many costs are unavoidable in the short - run. How can organization ever achieve the objectives in the long run, whenShort - term information points in another direction? This confusion usually leads. To discussions in the literature about what type of accounting information to use for short - term decision - making (full cost or incremental costs).The final problem area relates to the registration methods of accounting data in most of the present information systems. The most common technique (double entry bookkeeping) blocks the use of accounting data for operations management decision support, since this technique does not incorporate ex ante accounting data. Therefore, we need other data models to serve our purpose. However, one of the main pitfalls in the design of accounting data models is that the data models limit itself too one application domain only (and therefore exclude others). Therefore, it is important to have a close junction with existing data models in order to obtain a larger application domain for the data. Literature provides two alternative models : the REA model and the ‘Grundrechnung’. These models claim to store accounting data objectively, meaning that they do not exclude any accounting application domain. However, the models relate to ex post functionality only, and not to the ex ante area meant in this thesis. Since we want to avoid the main pitfall in the design of accounting data models, the research effort should be aimed at the extension of the models in the literature. Based on the problems described above, we have formulated the following research questions : 1. What are the formal procedures to describe cost behavior in such a way that an information system can determine incremental costs and opportunity costs for a given decision - alternative?2. Which accounting technique can be used in information systems for theevaluations of operations management decisions in order to bring short - term Decisions in congruence with long - term policy?3. What are the implications of the accounting technique for the known accounting data models?The research objective has been pursued by the development of an information system design that is able to supply relevant ex ante accounting information for operations management decisions. The methodology of developing the information system design consists of three phases. In the first phase the stakeholders of the information system are involved to retrieve the requirements for such as system. In the second phase the requirements are used to build the architecture design. In the final phase a rationale is given which demonstrates that the architecture design, if implemented would satisfy the requirements of the stakeholders. In the methodology four groups of stakeholders are discerned : 1) the user, 2) the customer, 3), the architect and the software developer, and 4) the maintainer of the system. In this thesis, customer has not been involved as a stakeholder in this project. The reason for this is that the information system design is mainly in a conceptual phase. This makes it very premature to involve the customer as a stakeholder. The requirements have been based on the analyses how and which ex ante accounting information can be used for five operations management decisions. These decision are : 1) ‘setting the Master Production Schedule’, 2) ‘order acceptance’, 3) ‘determining lot sizes’, 4) ‘capacity expansion’, and 5) ‘determining safety stock levels’. Based on these decisions, in total five requirements have been defined for the system. These requirements, which are explained next are named 1) objectivity of accounting data, 2) resource consumption, 3) resource transition, 4) cash transition, and 5) contextual information. These requirements are fulfilled by the information system design. The information system design consists of two parts. The first part is the generic accounting technique to support operations management decisions. This technique is called the Hierarchical Cash Flow Model (HCFM). The HCFM consists of a set of procedures that is aimed at retrieving the effect of a decision - alternative based on objective parameters. The HCFM does not calculate with intermediate cost values regarding the use of resources. The HCFM only values the transactions with (external) customers and suppliers. The model gives answer to the first and second research question, described above. The HCFM makes a strict separation between the analyses of the effects on the resources flow and the analyses of the effect on the cash flow. The resource flow is analyzed by means of the concepts resource consumption and resource transition. Resource consumption refers to the usage of resources; resource transition refers to the purchase and sales transactions between the organization and its markets. Cash flows are retrieved by converting resource transition into cash transition. This possibility is created by making use of the contract concept. The contract concept enables the HCFM to model variability and avoidability of cash flows. We have introduced the operations management concept of hierarchical planning into our accounting model. Therefore, the HCFM extends the cash flow models known from accounting literature with this hierarchical concept. The result of this introduction is twofold. Firstly, the hierarchical concept enables the operational use of the opportunity cost concept in information systems. A higher hierarchical plan is used for a particular decision - alternative to determine the benefit forgone in this plan when executing the decision - alternative. Secondly, at the same time, the hierarchical concept is used to provide accounting information for shorter - term decisions that is in congruence with longer - term policy. The opportunity costs of the plan serve as a financial target for shorter - term decisions. In this way shorter - term decisions can be made in congruence with longer term policy, but at the discretion of the decision - maker. The hierarchical concept implements the requirement of contextual information.The second part of the information system design is the object model. The object model incorporates the data and procedures needed by the HCFM. The object model extends prior research effort into accounting data models, which has resulted in the Resource – Event – Agent (REA) model and the ‘Grundrechnung’. The object model is based oncontracts, activities, resources, and reservations. Accounting information is only related to contracts. This implies that we do not allocate or apportion accounting data, and therefore, fulfill the requirement of objectivity of accounting data. We have chosen to extend these prior models to avoid the main pitfall in the development of information systems for the accounting application domain. As mentioned above, this pitfall is a narrow focus on just one application domain, which causes the exclusion of other domains. By extending the prior models, the application domain of these models in maintained, which automatically leads to a multiple purpose focus of the accounting data. The HCFM is applied for two operations management decisions ‘setting the Master Production Schedule (MPS)’ and ‘order acceptance’ in an information system setting. We use this elaboration as a rationale to illustrate that the information system design is able to fulfill the stakeholders’ needs. However, the implementation of the HCFM is not straightforward. Modelling choices when implementing the decisions ‘setting the MPS’ and ‘order acceptance’ on non - financial grounds in present ERP systems lead to complexities when implementing the HCFM. We give solutions for these complexities, and then show that the HCFM is able to retrieve the accounting information needed to support these two decisions.

المداخل الاقتصادية لنظرية المحاسبة ودورها في صياغة انموذج توافقي بين المحاسبة الجزئية والمحاسبة الكلية The Role of Economic Approaches In Accounting Theory To The Construction of Harmonized Model Between Microaccounting & Macroaccounting

اسم المؤلف: سعد سلمان عواد المعيني
اسم المشرف: نصيف جاسم محمد علي الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Owing to economic changes in modern societies and the appearance of large companies, the economic entities have had a wide influence, either from the point of view of the national economy as a whole or at the numerous interested parties (stakeholders) in follow up activities of these entities.There is an opinion (normative view) that one of the objectives of accounting is to direct the behavior of the individuals and companies towards specific economic policies. An economic policy may require a high capital expenditure and a high income distribution in the circumstances of deflation and control (constraint) of investments during periods of inflation. The policy of income smoothing through the use of hidden reserves, investment credit, and the capitalization of research and development costs are best examples in this regards. The major objective of this study is to construct an accounting model which is able to satisfy the information needs of different parties, and at the same time maintenance to the current basic elements conceptual framework of accounting. The construction of this model depends on economic variables which affect the formation of accounting objectives, concepts, and methods of measurement and disclosure, in addition, it takes into consideration the specific environment of developing countries which Iraq is one of them. Were the capital market is weak, and the inability of market mechanism to play an important role in the allocation of resources in an efficient way, and the dependence of their economy on natural resources. This study is based on the main assumption '' Accounting concepts and practices derived from microeconomic & macroeconomic analysis '' followed by some secondary assumptions.To achieve the objectives of the study and to test its assumptions, the present study has been divided into seven chapters, the first chapter is for the methodology and previous studies. The second is for the theoretical background of conceptual framework for what the study classified as microaccounting and macroaccounting.The third chapter deals with the economic approaches of accounting theory. The fourth chapter focuses on the role of these approaches in the construction of the models of the financial reporting through a comparative analysis of the models of elected countries, including United States of America, Netherlands, Japan, and France. The field work contains two chapters (fifth & sixth), the fifth examines the relationship between economic environment and regulation of accounting in Iraq, and its reflection on the current accounting practices. The sixth chapter verifies coefficients relationship between the elements of the financial reporting model by using the statistical methods. The seventh (last) chapter introduces the suggested model, conclusion and recommendations. The most important conclusions are as following : 1. The dependence of microeconomic approaches , in accounting theory on the competitive structure as a model for theorizing, is a clear pondered over in abstract ,compared with real world where competition is absent sometimes, and monopolies exist in many times, and related the competitive structure with political, social, and legal factors in all times. 2. The appearance of macroeconomic approaches in accounting theory was caused by two main factors : A. The emergence of new social goals for business organizations and society as a whole.B. The appreciation of political influence by society in general and by those concerned with accounting and setters of accounting standards. Hence these parties adduce his efforts to clarify and solve economic and social issues through these approaches.The study offered a number of recommendations such as : 1. The necessity benefits from different economic environment variables included in this study, especially characteristics of each economy, as well as addition the economic behavior of individuals, in order to construct accounting models. 2. Specification of the parties affected by accounting standards and determine economic and social relationship which bind these parties before choosing the suitable approach to formulate and setting accounting standards. 3. The study of probable economic consequences of the accounting standards, before issuing it. Because there are no accounting standards which has an equal effect on all parties, the accounting standards may lead to re - distribution of wealth and income at entity level and at the economy as a whole

مدى ملائمة مداخل القياس المحاسبي لطرائق اصلاح الوحدات الاقتصادية العراقية المتعثرة The Suitability of Accounting Measurement Entrances For Troubled Iraqi Economic Units Reform Methods

اسم المؤلف: سعاد عدنان نعمان
اسم المشرف: عامر محمد سلمان الجنابي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: سعى البحث الحالي لاهداف عدة منها، تحديد طبيعة العلاقة بين بديل القياس المحاسبي وبين طرائق اصلاح الوحدات الاقتصادية العراقية، وكذلك تقييم مداخل بدائل القياس المحاسبي المستخدمة في اصلاح الوحدات الاقتصادية العراقية المتعثرة (*)، فضلا عن اصلاح تلك الوحدات، وه | The current research sought to achieve many goals like : determine the nature of the relationship between the accounting measurements and alternative methods of reforming Iraq's economic units, as well as evaluating alternative accounting measurements entrances used in reforming Iraq's troubled economic units , also this method makes the way to select and applicate of accounting standards very easy depending on the alternative information used to reform these economic units. The methodology focused on the only way to reform which is privatization that is often the result of lack of accounting information because of losing the alternative accounting measurement methods application to choose the best way of reform , which is resulted some important questions like : is the alternative accounting measurements used provided useful information and consistent with the economic reform method in troubled economic units? Are there any difficulties in application of suitable alternative accounting measurements to reform troubled units? In order to assess whether the reform method actually used in the Iraqi economic units consistent with alternative measurements to reach to the alternative accounting measurement application steps to reform Iraqi troubled economic units, so I conducted a field survey of Iraqi troubled economic units and choose (4) economic units belonging to the ministry of industry because these units have sought to apply the methods of economic reform and meets the reform indications as well as data available to the research that consistent with economic reform methods by determining the alternative accounting measurements that fit Iraqi methods to reform economic units and analyze some financial statements before and after applying the reform method. The research set some conclusions the most important was : the sample of economic units suffer from not using alternative accounting measurements to reform which result in transform to losing units and resort to borrow which depletes the company resources with huge rise of management expenses and inability to adapt and competitiveness. The research set many recommendations as follows : the process of identifying the problem of troubled economic units can be properly by gathering available information and then make the right decision by choosing the best way economic reform, also the necessity to create a new account in the special accounting guide to unified the accounting system applied in the public sector because of increases occurring in assets value as a result of re - evaluating within a separate account in equity as indicated in the relevant international accounting operations

تاثير جودة الابلاغ المالي في سياسات توزيع الارباح وانعكاسه على القيمة السوقية للشركات المدرجة في سوق العراق للاوراق المالية Effect of Financial Reporting Quality In The Dividend Policies And Its Reflection On The Market Value of Companies Listed On The Iraq Stock Exchange

اسم المؤلف: سطم صالح حسين
اسم المشرف: عباس حميد يحيى التميمي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد جودة الابلاغ المالي من المواضيع التي مزاالت قيد التطور في مفهومها وطريقة قياسها، وينعكس تاثيرها في قرارات المستفيدين من المعلومات المحاسبية، فضلا عن تاثيرها في متغيرات مهمة مثل توزيعات الارباح والقيمة السوقية، لذا تنشا الحاجة الى الخوض في غمارها من ا | Financial Reporting Quality (FRQ) as a topic of the present dissertation is considered as one of the most important topics in the contemporary financial accounting discipline, that the concept and the method of measurement is still under development, this dissertation has also covered the FRQ effect on the decisions of the beneficiaries of the accounting information. Furthermore, it shows the FRQ effect on important variables e.g. dividends and the market value. Therefore, the need to study this topic is important to clarify the ambiguity of its implications. This dissertation aims to provide a diameter of the FRQ level of the companies listed on the Iraqi Stock Exchange. Moreover to show the FRQ effects on the dividend policy and it is reflection on the market value. Finally, this study proposes a model in order to measure the FRQ. Many conclusions have been driven by the researcher, the most important of them are shown hereunder : 1. The proposed model is the best among all the models because, of its explanatory power which is the highest compared with other models. However the explanatory power of all the models was found to be low, the reason behind that is because of combining both the cash and stock dividends together that may be result because of the less cash dividends during the research period.2. The company’s market value has increased in the Iraqi Stock Exchange due to the effect of FRQ on the Dividends. The total effect on the market value confirms this point through combining both the direct and the indirect effect. Based on the conclusions of present dissertation the researcher has recommended many of points, the most important of them are shown below :
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