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الامكانات الجغرافية ومدى ملاءمتها لزراعة محاصيل حقلية مقترحة في قضاء شط العرب

Author name: ابراهيم علي العيساوي
Supervisor name: منعم مجيد حمد الحمادة | وليد عبد الرضا جبيل
General topic: Geography
Specific topic: Geography
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: The suggested field produces are regarded as strategic economical produces for their importance to fulfill a great deal of food consumption needs of population , and decrease the necessity of import from the outside , via ensuring food security in addition to the provision of raw materials which are involved in most of the industries that can be developed not in Shatt Al - Arab district only , but also in the whole governorate Basrah as well , especially that these produces are characterized by their diversity of uses in food and industry.The current study aims at shedding some light on the geographical , natural and human potentialities of Shatt Al - Arab district. It also investigates whether these potentialities are suitable for planting such produces like cereal produces ( Maze Indialu Corn , grain Sorghum Corn and Porso Millet ) , the Oleic produces (Sesame , Sunflower , and Safflower) , bean produces (Broad Bean , Dry Bean Cowpeas and green gram ) , and feed produces (Oats , Alfalfa , and Birds Foot trefoil ). Moreover , it tackles the most prominent problems that may face the planting of such produce , and the best ways to get rid of the problems for the purpose of developing and expanding the planting of these produces.The study involves three chapters. The first chapter is devoted to deal with the Geographical potentialities of Shatt Al - Arab district , the first chapter has been divided into two sections one the hand. The first deals with Natural geographical potentialities represented by the Geographical Location , geographical formation , surface and climatic properties , soil and water resources. On the other hand , The second section is concerned with the geographical as well as the human potentialities of the district represented by working hands , watering and perforation systems , the planting operations , and the Agricultural policy and transportation.The second chapter has been divided into three sections , all of which handle a certain aspect. The first section has tackled the economic importance of the suggested field produces.the second focuses on the natural necessities of these produces from the light term , The basic heat limits , the quality of the soil up to their watering needs. whilst ,the third section has dealt with the human and agricultural necessities of these produces , in which it involved the best ways of planting and the most significant classes that can suit this district such as the amount of seeds , the fertilizers , and cropping for the purpose of having the best quality and quality of these produce.Concerning the third chapter , it has been divided into three main section. the first has revealed the natural problems that might be effecting the process of the planting of the suggested field produce. Those problems are represented by the climatic problems and the leaving problems that Shat Al - Arab and the surrounding watering channels are suffered from. Also , it is not to forget the human problems represented by the lack of efficiency of the watering systems , as they do not suit the needs of those produces. In addition to that , there is a problem of increasing the rate of saltiness and the rabbis. They are regarded as natural results to the military operations. And these results are regarded as the largest obstruction that face the management of planting the suggested field produces. The second section has been dealt with the best ways to resolve these problems and assist the process of planting of these produce.Finally , I can conclude that Shat Al - Arab district is characterized by a great deal of potentialities. Those Geographical potentialities that qualify the planting of certain produce , especially grain Sorghum Corn , Safflower and Cotton , and also the feed produce as they cannot stand the dryness , the high rates of saltiness in soil , these two problems are regarded as the main problems effecting the process of planting Shat Al - Arab district. Moreover , it become obvious that furrow way of planting can be considered as the perfect way suiting those produces. The reason is typically related to its role to decrease the lost of water , also it declines the saltiness rates except in the case of feed produce. Because in the case of feed produce , it is noticed that wing panels and using the dropping of water can guarantee the expansions in the planting of the suggested field produces.

التباين المكاني لمشكلة التجاوزات العشوائية في مدينة البصرة واثارها البيئية == The Different Distribution of The Problem of The Encroaching Casuals In Basra And Its Environmental Effects

Author name: ايمان نعيم غضبان محمد
Supervisor name: داود جاسم الربيعي
General topic: Geography
Specific topic: Geography
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: ظلت مدينة البصرة على مر العصور التاريخية نموذجا حقيقيا للتطور الحضاري والتمدن،وذلك بحكم موقعها الجغرافي والتجاري المميز وما تبعه من قيام العديد من المشاريع التجارية والصناعية والترفيهية والزراعية، ساهمت في جعلها مركز استقطاب للعديد من المهاجرين اليها، بحث | Basra city has remained throughout history a real example of a cultural urbanized developed city because of its distinguished geographical and commercial location. The number of the commercial, industrial, agricultural and entertaining projects which have

تقييم دراسات الجدوى الاقتصادية والفنية لبعض المشروعات الصناعية في البصرة == Evaluation of Economic And Technical Feasibity For Some Industrial Projects In Basra

Author name: مسير صبر عبود
Supervisor name: عباس جبار الشرع
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: The economic feasibility study of investment in industrial projects is of a great importance for the investors in public& private sectors. This importance came from it's role that makes the investment decisions are founded up on objective bases and showsthat the invested capital will be at the most achievable profit level.Therefore ,the industrial projects should be carefully studied from many aspects such as economic , financial , technical , social, and locational elements. And make use of the results of the study in evaluation of the alternatives of industrial project in order to subject them to the comparison process and choose the ones that can achieve the aims of investors. Therefore the industrial projects which are undertaken with out economic feasibility study may fail and cause the lossing of money and good investment opportunities. Iraq is in need for such studies for investment in the industrial sector in order to make sure that the selected industrial projects of investment programme are able to maximize the benefits and participate in the development process.In lights of the importance mentioned above and to reach the following : 1 - where are the economic feasibility studies of investment in industry to be in reality?2 - To know the level of goodness, comprehension and analytical depth of projectcomponents.3 - To suggest an evaluation criterion may be used in making the choice of the most useful project among the alternatives.4 - To introduce a proposal , if have been followed, the comprehensive feasibility could be reached. The thesis is divided into four chapters.The first chapter tries to explain the theoretical background of economic feasibility of investment, it's types and components, while the second chapter deals with analysis of fundamental aspects of comprehensive feasibility of industrial projects and theirexchange influences and suggests an evaluation criterion which may be used in making the choice of the most useful project among the alternatives. In addition to that introduces a proposal for decision of the comprehensive feasibility..The third chapter concentrates upon the study of the economic feasibility in real life to pinpoint the main deficiencies which might be there by evaluating the legislative, organizational, and institutional frameworks of the feasibility studies in Iraq.In this chapter the researcher tries to make a vision and verifies the goodness criteria (goodness, analytical depth and comprehensive study of project components ) by examining some practical economic feasibility studies of industrial projects which have been done and introduced by ministries of industrial sector (oil, electricity, industry) to the ministry of planning for listing their projects in investment programs. The forth chapter has gone to support the vision of researcher which is,(the economicevaluation of projects does not mean and would not indicate , in all situation, the economic feasibility, but there are some differences between them as well as between them and commercial feasibility), by introducing a practical feasibility study for theproject of Basra Refinery. The study has reached to some findings which can be shown as bellow : 1 - In opposite direction for logics and sense there was a continuing change of the government attitude toward economic feasibility studies ,because it had paid attention to feasibility studies of private industrial projects when the country had plenty ofresources, specially foreign exchange ,whereas neglected the feasibility studies of these projects when there was a shortage of resources.2 - Most of industrial projects were enrolled in investment programmes of the government during the years( 2004 - 2008) without feasibility studies ,and they were 74% of total industrial projects.3 - Absence of , goodness , analytical depth and the comprehensive study of the project components ,which was reflected by the low indicator of general comprehension level which is 33%4 - Non feasibility of the investment in the project of Basra Refinery because of it's failure according to all feasibility criteria According to the findings those mentioned above, the researcher's recommendations are as follow : 1 - Economic feasibility study of private industrial projects should be given attention through legislations and consider it as a condition to authorize and license the private as well as public industrial projects.2 - Exclude all public industrial projects those are submitted by ministries without feasibility studies 3 - Re - study the economic feasibility of the industrial projects which are not completed yet.4 - Adapting the comprehensive feasibility and determination the relative importance of each part of it for evaluation of private industrial projects.5 - Adapting the of economic feasibility( Efficiency Approach) in evaluation of public industrial projects

تخفيض التكاليف باستخدام مدخل التوريد الخارجي الاستراتيجي : دراسة ميدانية في شركة نفط الجنوب == Cost Reduction By Using The Strategic Outsourcing Approach A Field Study In The South Oil Company

Author name: مجيد موسى حميد زبين الكناني
Supervisor name: هاشم علي هاشم الموسوي
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: The contemporary world of business is witnessing a series of radical transformations and rapid developments resulted from a group of environment factors, such as technological progress, globalization, open - door trading and the strong competitions about the markets and consumers. This makes it necessary for us to look for chances to reduce the operating and capitalistic costs without affecting the quality of the products and services.The issue of cost reduction occupied a vital importance for most of the working projects in all economic sectors because all of these projects suffers, due to the present economic conditions, from the increase in the production costs as a result of the rapid increase in prices, besides, the waste will lead to an increase in the costs and also lead to lack of qualification and knowledge in executing some activities.Because of the above - mentioned conditions, those who are in charge of the administration of companies are seeking for a way that assists to decrease the costs. One of these ways is using the outsourcing.This study aims at discussing how to decrease the costs in the Iraqi Companies by using the strategic outsourcing approach, depending on a complementary theoretical framework derived from the resource - based theory according to the opinions of Barney (1991) and the transaction cost theory according to the opinions of Williamson (1985). Moreover, the study does not ignore the importance of the differential costs in the outsourcing decisions although it goes beyond the traditional approach in limiting the costs to the strategic approach according to the activity - based costs (ABC) for limiting the activities to be sourced from abroad aiming at achieving reduce in the activity execution cost which is reflected in the total cost of the company under study.To achieve the aim above , the study was divided into four chapters : Chapter one deals with the systematization of the study and a survey for some of the previous studies and discussing them showing the similarities and differences with the study in hand, whereas chapter two explained some of the modern approaches in decreasing the cost showing also the possibility of applying these approaches to the Iraqi industrial environment, and surveying the based of outsourcing and its future trends besides its advantages and the most important risks which accompany application.Chapter three concentrated on the qualitative determiners for the strategic outsourcing taken from the transaction cost theory and the resource - based theory showing the justifications of taking the two theories together when we take the decisions of outsourcing. We also surveyed the quantitive determiners of the strategic outsourcing represented by the differential costs, stating the shortcomings in the traditional approach for limiting the costs aiming at shifting to the strategic approach in limiting these costs.The last chapter was devoted for surveying and discussing the field aspect of this study; hence the first research was devoted for surveying, analyzing and discussing the findings of the questionnaire, which included the study sample composed of (53) persons from the managers of the commissions and departments in the South Oil Company, while the second research was devoted to surveying, analyzing and discussing the study of the state of outsourcing in one of the commissions of the previously mentioned company, which is Commission of Maysan Oil Field. The findings of the statistic analysis showed that there is a direct relation between the characteristic of the resources of little value and the outsourcing of the activities of the South Oil Company under study (exploration, digging, operations, marketing, collective transportation of the employees). There is also a direct relation between the unrare resource and the outsourcing of the five activities under study. There is also a direct relation between the characteristic of the resource, which can be substituted and the outsourcing, and finally the certainty of the direct relation between the imitatable resources and the outsourcing. The findings showed by statistic analysis for the four branch hypotheses connected with the resource - based theory enhances the proposals to depend on the choice of the South Oil Company for sourcing any activity out of it on the characteristics of resources (value, rarity, substitute, imitation). The findings of the statistic analysis also showed that there is a direct relation between the characteristic of the activities of less specialized assets and theoutsourcing of the activities of the South Oil Company under study. There is also a direct relation between the characteristic of the activities of little uncertainty and the outsourcing. Finally, the certainty of the direct relation between the characteristic of the activities of little frequency and the outsourcing. The findings showed by the statistic analysis for the three branch hypotheses connected with the transaction cost theory enhance the proposals to depend the choice of the South Oil Company for sourcing any activity out of it on the characteristics of the activities (asset specificity, uncertainty, frequency). The important notice, which can be taken from the statistic analysis of the variables of the resource - based theory in interpreting the different attitudes towards the outsourcing, is that the interpreting ability and the strength of the relations of the four characteristics together are better than depending on one characteristic only. The same thing is applied to the characteristics of the transaction cost theory in interpreting the different attitudes to the outsourcing.Finally, the relation value and the interpreting capacity between the characteristics of the two theories together and the outsourcing increase. This direct relation reaches to (.90) and the interpreting ability to (81%) and supports the complementary attitude between the two sources in limiting the determiners of the strategic outsourcing that this study aimed at. After surveying the findings of the statistic analysis and studying the state of outsourcing of the activity of the collective transportation, the researcher came up with the most important conclusions represented by the necessity of taking care of knowing the quantitative and qualitative determiners when we determine the activities of the outsourcing. To conclude, the researcher recommends that the costing system in the company, which is the sample of the study, should be developed because of the inadequacy in analyzing the indirect cost. The researcher also recommends that a specialized work team should be formed within the organizing framework and includes all the scientific and practical specializations in its membership, supported by the academies. The team mission should be studying the chances of the possible outsourcing.

المحاسبة عن المسئولية الاجتماعية في المصارف الاسلامية : دراسة تطبيقية في عينة من المصارف الاسلامية == Accounting On Social Responsibility In Islamic Banks An Empirical Study In Some Islamic Banks

Author name: فضل لطف ناشر عبيدان
Supervisor name: هاشم علي هاشم الموسوي
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: The Islamic Banks emergence during the last quarter of the twentieth century , as an alternative Islamic solution for dealers with traditional banks. As a consequence , the processes of Islamic banks rise rapidly in the world. This lead to , the big world banks that had the deep - rooted experience , open many windows to deals with this kind of transactions.In their operations , the Islamic Banks depends on Sharia'a and economics principles. These principles impose a social objectives to achieve besides profit gaining.Many of specialists , such as , accountants , administrators and economists , tried to evaluate the performance of Islamic banks by their studies. Unfortunately , these studies focused on the financial aspects only , neglecting the importance of social role and responsibilities of these banks towards beneficiary parties. So the lack of study in this field , was the principal impulse behind of achieve of this study.Despite of the social responsibility accounting had raised and grown in the western societies, we will attempt through this study to clarify the philosophical sides for the social responsibility accounting in the Islamic thought. We will suggest a model to social responsibility accounting in Islamic banks , for measure and disclose of Islamic banks responsibilities towards different related parties. This model will taken into consideration, the special nature for Islamic banks operations , economics' and sharia'a principles which govern their works. Furthermore , the nature of the Islamic extremities which trades with Islamic banks and their needs from information , will be taken into the constructing of the model.So , the main objective of this study is to propose a model for measure and disclosure the social responsibility of Islamic banks , this aim can be achieved by the following : ? Compliance with Sharia'a.? A realize of the Social and Economic Justice.? Employees.? Customers and Creditors.? Society and Social Contributions.Out of this study , we conclude the following : 1. Possibility of measure the social responsibilities in Islamic banks by using the proposed measurement model of study.2. Possibility of disclosure the social responsibilities in Islamic banks by using the proposed disclosure model.This study consist of four chapters as follow : ? Chapter One : Methodology and the precedent studies.? Chapter Tow : Social responsibility accounting : Measurement &Disclosure.? Chapter Three : A Proposed Model for Accounting on Social Responsibility in Islamic Banks.? Chapter Four : The Practical Study.Finally we draw the important theoretical and practical conclusions from this study , and according to these conclusions we will definition of a group from the necessary recommendations.

انموذج اعادة تصميم وظيفة التدقيق الداخلي باعتماد ادارة المخاطر : دراسة تطبيقية في المديرية العامة لانتاج الطاقة الكهربائية في البصرة == A Model For Redesign Internal Audit Function By Using Risk Management Applied Study In The State Directorate For Electricity Production In Basrah

Author name: عصام يونس عبد الزهرة
Supervisor name: هاشم علي هاشم الموسوي
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: The objective of this study is to build a model for redesigning the Internal Audit Function by using Risk Management approach. The internal audit function is identified in this study through using three variables : the first one is the objective of internal auditfunction; the second one is the work plan for internal audit function; and the last one is the internal audit reports. The approach used by this study to redesign internal audit function is a risk management approach. The risk management is very important for every organization in the current environment, because the risk effect the performance of a given organization and its capacity to meet its objectives.The basic hypothesis of the study is “The using of redesign model for internal audit function based on legal and development drivers for internal audit, will increase the capacity of internal audit function in providing the information about organization risk, andhelp in accomplishing the organization objectives and increase the value added of the organization” To proof this hypothesis, this research was divided into four chapters and a conclusion. These chapters are : the methodology of the study and past research; internal audit and risk management; a model for redesigning internal audit function and field study. The main conclusion of this study is the redesigning of the internal audit function will provide valuable information for management to manage risks that prevent activities from meeting their objectives.

استراتيجية القدرة المميزة المصرفية واثرها في الاداء المصرفي : دراسة تطبيقية في مصرف الرافدين والرشيد == Distinctive Capability Based Strategy & Its Influence In Bank Performance - An Empirical Study In Al - Rafidian & Al - Rasheed Banks

Author name: عروبة رشيد علي البدران
Supervisor name: مسلم علاوي شبلي السعد
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: This Study aims at investigating the possibility of applying the strategy of the competitive advantage , that is based on the capabilities ( Distinctive Capability based Strategy), in Iraqi commercial banks.It also aims at measuring the performance of those banks by financial measuers & at testing how far the above - mentioned bank strategy affects the level of bank strategic financial performance.The investigation is carried out in the Iraqi banking sector;namely the tow governmental banks of Al - Rafedain & Al - Rasheed. The sample comprises 83 managers of the frist & second administrative levels.The study is built on eight hypotheses which were all tested in the banks under study.A questionnaire was used to collect data for each of the two measures.The frist questionnaire was directed to collect data to measure the components of the bank strategy i.e external banking environment , banking resources & internal banking operations ,The second is directed to collect data to measure the banking performance i.e level of financial performance & level of banking services.The questionnaire was supplemented by the method of analyzing the quantitative data that were taken from the banking archives & the fiscal accounts of the years 2000 - 2001 & 2002.The study arrives at some conclusions;the most important among which are the following : 1. The possibility of observing the impact of external environment & banking resources on the internal operations in the bank cannot be achieved ; only through identifying & analyzing the internal elements of the bank i.e bank resources , bank capabilities , bank operations , operational efficiency & activities of researching & development these elements constitute the based of the internal components of the banking strategy.2. The level of impact of the dimensions or components of banking strategy , i.e external environment , banking resources & internal operations , is different from one variable of the banking performance to the other because of the difference in the nature of each dimension in its relation to the three variables of performance. The study also introduced some recommendations related to the variables of the study which is the most important was suggested model for the (Distinctive Capability based Strategy) for the Iraqi Banks under Study, in addition to suggestions for further future researching

فاعلية السياسة النقدية ودورها في الاستقرار الاقتصادي في العراق للسنوات 1991 - 2006 == Effectiveness of Monetary Policy And Its Role In Economic Stability In Iraq For The Years (1991 - 2006)

Author name: عدنان محمد حسن الشدود
Supervisor name: مصطفى مهدي حسين
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:

تطوير مدخل متكامل لتخصيص التكاليف غير المباشرة في الشركات الصناعية المتعددة المنتجات : دراسة تطبيقية في الشركة العامة للصناعات الجلدية

Author name: عبد الكريم عبد الرحيم علي الربيعي
Supervisor name: هاشم علي هاشم الموسوي
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:

قياس استقرارية دالة الانفاق الاستهلاك العائل في الاقتصاد السعودي للمدة 1970 - 2009 == The Stability Measurement of Function Expenditure For Household Consumption In Saudi Economy For The Period (1970 - 2009)

Author name: طالب هاشم جبار
Supervisor name: مصطفى مهدي حسين
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: Total consumption is considered one of the main determinants in the composition of national in come. It represents the largest share of total expenditure in many countries of the world, consumption also play major vole in the economic and its growth it is, also, one of the main components of total demand, which gives it special importance, marking it a lively area for research aiming to reach scientific facts that would help the decision market to realize a vision and to set future planning of economic policies in countries of the world in, eneral and is Saudi Arabian particular. This study aims to estimate a model for household consumption in Saudi Arabia spanning the period from 1970 to 2009, through determining the variables that influence household consumption expenditure according to economic theory. The model was built using partial adjustment method and building a dynamic short term (co - integration) that takes in to account error correction in the time path towards along term equilibrium. And to avoid falling in to imprecise results , a test was conducted for the stability variable entering the model of household consumption the Saudi Arabia, using the adjusted Diekey - Fuller test and Pilliphs Pearn test, A co - integration test was also performed between the variables of the model through estimating the long run equilibrium relationship equation , and performing the second random error test using( ADF) and (PP) tests, Then dynamic short term model was built that was based on error correction (ECM).

تحليل الفجوة التكنولوجية في بيئة اقتصاد المعرفة : بيئات الاسكوا ESCWA واليورو EURO حالة دراسية == The Technology Gap Analysis In Knowledge Based - Economy (ESCWA & EURO Environments Is A Case Study)

Author name: صالح مهدي صاحي البرهان
Supervisor name: اسعد جواد كاظم الانصاري
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: ان البحث يتمحور حول ابعاد الاقتصاد النوعي عبر تحليل الفجوة التكنولوجية في بيئة اقتصاد المعرفة, بالتركيز على بيئات بلدان منطقتي الاسكوا واليورو كحالة دراسية تطبيقية، مستهدفا محاولة بناء منظور تكنو - اقتصادي جديد يدعم هيكل نظرية الاقتصاد التكنولوجي قيد ال | This research focuses the technology gap analysis in knowledge - based economy. ESCWA and EURO countries are a case study. The main objectives of this research are to build techno - economic perspective, approaching estimation of technological gap, provides paradigm enhancing confidence of decision makers with importance of technological factor for economic development. As well as, this research provides strategic vision is aimed bridging the technology gap between ESCWA and EURO regions during the period of the last twenty years ago. The importance research reflects technological crises factors, development of science and technology indicators is expected to provide policy - makers with abroad information base to assist national development. In addition, building a new perspectives and alternative options. The problem of research is the technology gap as complex and multi - dimension affected package of environmental factors such as economic, technological, political and social. This research based on a particular assumption is the technology gap in knowledge - based economy reflection international technological division of labor between innovated and cited environments, as well as the know - how is the function of education, research and development, innovation, and information and communication technologies. The research depends on meso - approach is including the interaction among deduction and induction logic, micro and macro analysis, positive and normative analysis, in addition benchmarking approach. The structure of research consist of five chapters discuss a conceptual framework, theoretical implications, technology gap perspectives and formatting of technological indicators as well as empirical evidence for estimating the technology gap between ESCWA and EURO countries.This research has conclusion to reflect the theoretical implications and empirical evidence outcomes with related two regions. As well as the research adoption package of recommendations for supporting suggested strategic framework which discuses the role of government, private sector, universities, research centers, civil society institutions and United Nations Agencies.

تحليل مقومات ادارة المعرفة علاقتها بالابداع : دراسة استطلاعية لاراء عينة من منتسبي الشركتين العامة للصناعات البتروكيمياوية وصناعة الاسمدة

Author name: زين العابدين جاسم محمد السالم
Supervisor name: مسلم علاوي شبلي السعد
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: Knowledge management is a new organization concept, which recently has been commonly used ,and which is concerned with organizing and providing intellectual resources for a modern organizati0n through the adoption of management for applications andmechanisms that in courage innovation and , preference of competitive advantage , cost reduction , and quality improvement for the purpose of increasing the ability of organization to survive and grow in to days world.The study aims analyzing knowledge management , exploring its basic components & the relations among them , and reflection of this on the level innovation in the two sample companies.The study was conducted at tow companies : state companies for Petrochemical Industry , and Fertilizers Industry. A sample of ( 40 ) persons in each company were selected for the study purpose ,including ( top management , departments of R& D and trainingdepartments , in addition to distinct persons ( technicians and administrative personal ).For the purpose of data collection , a questionnaire of ( 12 ) ma in and minor variables was developed. The study was based on tow main hypotheses relating to correlation coefficient and variance.The study has arrived at a set of conclusions , the most important of which is the high interest and benefit by the subjects of study in knowledge management requisites , especially knowledge product , organizational culture leadership, human resources evelopment in enhancing innovation

اهمية ومتطلبات الاصلاح المصرفي في التنمية مع اشارة خاصة للعراق == The Importance of Requirements of Banking Reform In Development With Special Indication To Iraq

Author name: زياد جواد لفتة الفيصل
Supervisor name: جليل شيعان ضمد البيضاني
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: This study shed a light on the relationship between reformation process and economic development and the consequences that affects the potential affects on economical development process through the main role of banking sector in providing the necessaryfinancial finance for investment operations in its different types whether production or service with special consideration to Iraq where this research titled (The importance of Requirements of Banking Reform in Development with special indication to Iraq)has emerged, so, the research deals with the study of the relationship of banking reforms and its potential affects on the development thorough the factor of Banking finance.The problem of the research represented by the fact that many countries including Iraq did not reach to the stability even to the organizational and framework levels in spite the fact that most of developing countries have early start of banking activitiesparticularly Iraq. The nature of Iraqi economy makes the banking activities can not keep up with the development of political and economical events and unable to meet the needs of economical development that we seek.The hypothesis of the research includes the activation of the role of banking system which depends on banking reforms which should overcome the forms and instruments of conventional works followed by Iraqi banking system, the we can reach the possibilityof promote the banking reality which can serve the economical development in this country in very best way.As for the methodology of the research, the research divided into three chapters, the first one deals with some economical relationships and concepts related to banking reform, and the second chapter deals with the role of some International economical andfinancial institutions in economical and banking reforms, and the third chapter dealt with Iraqi matter as for the economical and banking reforms and their role in transforming the economical developments.The result of the research comp up with the fact that the hypothesis of the research could not be achieved because the all banking reforms did not come up with positive results which can greatly affect the funding transformation and on the country accordingly.

الازمة المالية العالمية 2008 وانعكاساتها عالميا وعربيا == The Global Financial Crisis 2008 And Its Reflaxs On Selected Arab Countries (United Arab Emirates - Egypt - Iraq)

Author name: راضي عبيد نغيمش الشمري
Supervisor name: اسعد جواد كاظم الانصاري
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: The study subject one of the most important economic issues, Is the global financial crisis 2008, the crisis marked by all the crises that preceded the crisis was the most influential on the global economy and worked to change the economic thought in most parts of the world.Crisis has hit the mortgage market in the United States of America and spread to the capital markets and has swept the financial sector both inside and outside the United States to the growing economic interdependence due to globalization and moved the crisis to the real sector of the prevailing state of economic recession all over the world and influenced many of the economic variables by the crisis. The study aimed to identify economic and financial aspects that have been affected by the Arab countries according to the correlation of Arab country to the outside world and the nature of the economy of Arab country was the choice of three models of the Arab countries have been selected UAE as a modelfor countries of Persian Gulf that have been affected in the financial aspect largely to its association abroad, was selected Egypt as a model for a country with open economy average The study of the impact on financial and economic sectors in Egypt by the crisis and the third model represents Iraq as a country with the openness of financial non - existent on the outside and the economy unilateral depends on the oil in a large study found not affected by the financial sector in Iraq and are influenced by aspects associated with the oil at the end of the study was designed Arab strategy to avoid crises

مناخ الاستثمار في العراق للمدة 1997 - 2007 == Climate Investment In Iraq For The Period (1997 - 2007)

Author name: خولة رشيج حسن
Supervisor name: نبيل جعفر عبد الرضا المرسومي
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: Iraq economy has experienced asignificant shifts in the second half of the last century, as a result of shifting in political level, which was highlighted by the revolution of July 17 to 30. Resulted in it has establishment of a political system characterized by centralized, which leading to control of the puplic sector for the whole economic activity in the country. Despite the improvement that occurred during the seventies,due to increase oil revenues after the nationalization , the situation has not invested optimally, beside,breakiugant the Iran - Iraq war. The subsequentes economic blockade, the followers of misguided policies and ill - considered, which caused several disruptions contributed, because of the huge change of times for Iraq economy. During the second half of the nineties previous Government tried hard to make some adjustments.It proceeded to establish the Commission on investment, Ministry of Planning, reflecting the trends and new U.S.investment,especially Arab and foreign investments. But these directions and policies have not been stable, because of the conditions that prevailed at that time.After the fall of the former regime in Iraq in 2003 the successive governments adopte new direction aimed to develop the Iraqi economy by stimulating investment, both domestic and foreign investment ,that had been established through the issused Investment code No.(13)for the year 2006.The process of attracting investment is based primarily on the availability of investment climate characterized by political and economic stability and provide the infrastructure as well as the availability of legal stability and other things contained in thenvironment or investment climate.

اعتماد تقنيات حديثة في نظام ادارة الكلفة لتطوير اعداد الموازنات التشغيلية : دراسة تطبيقية في الشركة العامة للصناعات الصوفية == Depending New Technique For Cost Management To Development Preparation of Operating Balances Practical Study In General Company For Wool Industry

Author name: خلود عاصم وناس
Supervisor name: نصيف جاسم الجبوري
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: Many challenges have been surrounding the modern works environment such as competent characteristic، globalize، continuous improvement، information technology and others, which deserve reaction in order to stay within the competencecircle and achieve decisive success. Therefore we must focus the light on the computer future information in which the administrative computer in genera which save these information.As far as the operating balances as an instrument to observe the future , it should work and harmonize with environment situations changes , especially we are living in the technology revolutionary era.The integration of commercial & financial markets is the main motive which pushed towards open competition , that lead to review the technique of cost administration system.therefore a change is made from traditional costs to aimed at costs.The researcher has focused on some new used technology to prepare the employment balances (Activity Based accounting ‘ continuous improvement، aimed at costs، Kaizen costs، reengineering the operation ) , and how comply with in the IRAQI environment.Some believe that there is the ability to continue making the traditional employment balances, but globization of the environment, and abate the influence of local environment changes on the industry, will force us nowadays more than any other times to proceed forward using modern technique, because our relatively small company works today according to world system.There fore the researcher creates the proposed treatment for how develop the preparation of the employment balances according to the modern technique for costs administration system. In order to achieve this study , we divide it to five chapters to cover both sides , theoretical and practical.Chapter one is specialized for displaying of research program and the previous studies through two researches ; first one is dedicated with methodology of the research and the second is dedicated for previous studies.Chapter two is specialized for studying the system of costs administration and its technique , which is focused in both researches on : first is dedicated to study the system of costs administration ; the second is dedicated to study the technologies of the system of costs administration and its methods for achieving the strategy of economy unity. Chapter three; is dealing with the role of the costs administration system in preparing the employment balances through two researches ; first is dealing with the concept ofemployment balances and how prepare them , the second is dealing with the technique of system of the costs administration to prepare the employment balances.Chapter (four); is dedicated to study the actual performance of the wool industry company through two researches ; first research is dedicated to the presentation of the company and its production operations and organizational structure in general, and mechanical carpet victory particularly ; the second research is dedicated for studying the use of some technique of system of the costs administration to prepare employment balances.Chapter (five); is dedicated to display the conclusions and recommendations which were reached according to the practical and theoretical studies.

تقويم النظام المحاسبي الموحد في ضوء نظرية المحاسبة والمعايير المحاسبية العراقية الدولية == The Evaluation of Unified Accounting System In The Light of Accounting Theory And International And Iraqi Accounting Standards

Author name: حيدر عبد الحسين حميد المستوفي
Supervisor name: ماهر موسى العبيدي
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: The accounting uniformity concept is not coming from nothing, but it emerges due to requirements resulted by certain conditions and justifications associated with human development movement in economical and social environment. In fact, several professionalorganizations, which have the right to develop accounting, have issued obligated accounting standards. Also, the Arab league and Arabic organization for administrative sciences have adopted trends put unified Arabic proofs for accounting administrative andeconomical systems, in addition, the issue of several of unified accounting systems in some of Arabic and foreign countries.Moreover, United Nations adopted schedules and indications of the national accounts for all countries in the world, {recommendationsand integrated patterns}.The accounting system is considered as a copy of accounting integration pictures because it is determining perfectly and typically all aspects of accounting applications, starting from accounts guide and finishing with preparation of final accounts lists.Iraq is considered one of the countries, which is followed the way of central planning of the economy. This is necessitated the adoption of unified accounting system in order to ensure that the economical unites are followed unified bases in methods of treatingthe presentation and classification of accounting data and ))b(( information. So they will provide a wide fundamental of data and information which serve various needs of the economical unites. Also they provide the economical planning establishments according to their need of data and information through joining the accounts of economical unites with national accounts.The international impacts into the accounting are becoming today direct international challenge to the accountants in most countries of the world. Therefore, a set of international accounting researches appeared which aimed to face the internationalenvironmental changes in all aspects. For this reason, the international accounting is found as accounting field that makes comparisons and classifications for the accounting systems and for the applications at international level. It is also issued a set ofresearches, which help to organize and control international businesses, beside its publication to a group of accounting standards which could be applied internationally as an aim to coordinate the accounting and then unified them internationally.The existence of international accounting rules and standards does not also neglect the importance and necessity of finding and doing national accounting standards, because of the accounting environment difference which is a result of differences ofeconomical, social, political and legislative systems in the different countries. The finding and presenting local accounting standards do not mean necessarily the interaction with international and regional accounting standards but the reality insisted to be both accounting ))c(( standards together into entire completed frame. Accordingly, it is essentially to spend more efforts to take the core transactions which are working to narrow the gaps between world’s countries, and to limit the variety and the differences in accounting standards, methods, and applications within those countries. For raising up the real situation of accounting practices have been used in Iraq as one of the developing countries, also at the same time it is aiming to achieve more progress and luxury. Thisstudy is done to make practical and scientific evaluation for the unified accounting system and to show to which extent this system has been participated in performing the needs of various parties utilized from the information. This evaluation will be done in light of accounting frames and international Iraqi accounting. Thus, to achieve this purpose, the study is divided into five chapters. The first one presents the based methodology and previous studies in two researches. The second chapter is the entry to main subject through its presentation of the accounting uniformity.it has three researches too, the first one is about the experiment of the accounting integration at international level. The second research is on the characteristics and principles of unified accounting system. The third one deals with the coordination of international accounting standards at international level.The third chapter is dealing with the study of the adjustment of the unified accounting system with theoretical frame of the accounting and with international and Iraqi accounting standards.This chapter has also three researches. The first one is about the adjustment of unified accounting system with the theoretical frame of the accounting. The second research is on the experiment of Iraq in making the accounting rules and standards and how these are adjusted with international accounting standards. The third research is on the adjustment of unified accounting system with international accounting standards.The fourth chapter discusses the practical side of evaluating the integrated accounting system in light of accounting theory and international and Iraqi accounting standards by practical study to the academic and professional application, and then analyzing theanswers of the questionnaires with output analysis. This chapter has three researches too. The first one is on the evaluation of adjustment of accounting system in light of the accounting theory.The second is dealing with the evaluation of the unified accounting system in light of Iraqi accounting rules and standards. The third research is discussing the adjustment of unified accounting system in light of the international accounting.The study is ended with the fifth chapter, which is concentrated on demonstrating the important conclusions that the study reached. Thereby the important recommendations and suggestions to which the study reached in order to participate in developing the accounting in Iraq so that it could be in its expected real role.

تحليل وقياس ظاهرة العجز المزدوج في مصر وتونس والمغرب للمدة 1975 - 2000 == Analysis And Measurement The Twin Deficiit Phenomenon Iin Egypt,, Tunisia And Moroco For The Period ((1975 - - 2000))

Author name: حلمي ابراهيم منشد
Supervisor name: عباس جبار الشرع
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: The main aim of this Thesis is to test the twin deficit phenomenon and the Ricardian equivalence hypothesis in Egypt, Tunisia and Morocco for the period (1975 - 2000). To satisfy the aim, a several number of Econometric tests are follow : 1 - Testing of independent of monetary policy from the Fiscal policy. The results show us that the monetary policy dependent on the Fiscal policy in Egypt, and the budget deficit have an inflationary effect, in contrary to Tunisia and Morocco.2 - Testing the effect of Fiscal variables on private consumption by using Feldstein and Modigliani approachs. The results refer to the negative effect of budget deficit on private consumption in Egypt according to Feldstein approach and which meet to Ricardianequivalence in Egypt, in contrary to, in Tunisia and Morocco.3 - Testing the effects of Fiscal variables on private investment by using stepwise regression model, the results tell us the Crowding - out effect for some Fiscal variables in these countries, and Crowding - in effect for Trade liberalization on private investment in Tunisia and Morocco.4 - Testing of causality relationship between budget deficit and current account deficit, using Augmented Dickey - Fuller (ADF) test, Cointegration test, Engel - Granger approach for error correction model, and Grager causality test, we find that non - Cointegration of time series of variables in Tunisia, and Cointegration of time series of variables in Egypt and Morocco. And satisfying the Ricardian equivalence in Egypt and Tunisia, and satisfying the twin deficit in Morocco according to the bidirectional causality relationship between budget deficit and current account

الاوراق المالية الاسلامية بين النظرية والتطبيق == Islamic Securities Between The Theory And Practice

Author name: حسين علي هاشم اللعيبي
Supervisor name: اسعد جواد كاظم الانصاري
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: ndirect investment with securities in the international bourses is developed upon merging the globalism and the wide range of communication revolution making this world like a little mini village, but handling the securities under the law made by mancontrolling the economic movement according to the capitalism eventually is in contrary with the rules of the Islamic forgiveness legalization advices us to avoid selling through corruption things, those harming the community or prohibited for itself nature and itsnegative effects on its taker as to it is interested with producing and merchandise alcohols, drugs , or pork flush etc. of unethical services or those dealing with usuries which is sale the debts which is a prohibited or aleatory contracts or gambling sales' forms and then Islamic Economical Thought now passing a parturition and coming to a point where the outcome providing types of Islamic tools and securities which may an alternative of the economical law made by the man.This thesis is interested to separate the right one from others this from and showing its correlation with the economical theorem and the scientific concepts serving the economical development , First chapter argues the matters of comparative and distinguishingbetween these two types in regards to the theoretical part arguing the theories of concerned capital interest price related with the securities in the capitalism economical though and then discussing the principles of Islamic economics and the prohibited sales as per the Islamic legalization whole the second chapter argued the economical inclusion of it attempting to find its relation with the theories of production, distribution and handling as well as the methods of filling the saving and financing investments eitherdirectly or indirectly. Third chapter concerned with issuance such these securities in the real world in the states and is different in the financial institutions , banks, investment funds and incorporations , also the economical principles of fiscal , monatory and development policiesbenefiting from such these applications. While fourth chapter is dictated to show modernized methods to produce such these securities called Islamic Financial Engineering followed by the conclusion of the researcher to produce new products in relevantwith developments need and application. Consequently, the researcher concluded the most important results and recommendations in this regards through which it is notice the realization possibility of verification from the target hypothesis or not!.

الجوانب الاقتصادية للموازنة المائية في العراق == The Economic Aspects of Water Balance In Iraq

Author name: حسيب عبد الله رويح الشمري
Supervisor name: جليل شيعان ضمد البيضاني
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: Water is life and the first article, to which mystery of God in this life and survival ,and existence and construction. As the Water is the most important resource on earth is the guiding force that underpin the efforts of social and economic development.Not only the water problem in Iraq on the lack of revenue but also in the water. extends to water quality decline and turn into water unfit for use, especially after the establishment of water projects in Turkey, Syria and changing river courses for Iran.Hence the importance of water crystallized at the end of the twentieth century at the global, regional and numerous studies of water in spite of their rarity and therefore it is necessary to develop new strategies for the development and management of water in aneconomical and proper in order to avoid scarcity at various levels. Which will be pressure on agricultural production and to weaken the domestic situation of the families of the rural and industrial sectors, not to mention the increased risk to the environment and health problems.And tried to touch on the thesis that the thought of water and the proposals of the international and Bey, which now focuses on the concept of a single incision and left the supply - side water. The thesis focused on the concepts related to water markets andTrading. Where in addition to the concept of virtual water in addition To a set of indicators Various aquatic. Turning to the thesis of equitable and reasonable use on water quotas, which means to remedy the negative effects and work to build bridges of participation and interest based on a solid base of what will lead to economic revitalization and promising work to assess all the results to achieve sustainability in water resources and good management.And water in order to be a way of cooperation, the researcher about that summarizes a set of points, namely : 1 - so they can be that the style of cooperation rather than confrontation and water as a neutral and a key element of cooperation and good neighborliness.2 - The need to do a quick and urgent review of water policy in the country.3 - the need to expand the establishment of small and medium - sized dams with the allocation of agricultural land to them. 4 - The importance of the seizure to the environment and the fear of pollution should be made to.As for water policy should be to put the basic foundations and on the basis of the interaction between water security and food security and environmental security. In order to be a water policy actors in order to raise the efficiency of water use and which results in density crop with targeting the expansion of cultivated areas in order to increase agricultural production and water policies also work the integration of a harmonious between the system of natural and human system so that the concept of integration and sustainability factor in achieving a balance between supply And demand. The researcher within the plan discussed in the following chapters : Chapter I : The situation of water resources in the world.It included three sections each containing the Study of the subdivisions The first topic : addressing the problem of water globally, within the The second topic : the distribution of water resources, the Arab world. Section III : Economic theory and the integrated management of water resources.Chapter II : Water Resources in Iraq..The first topic : the reality of water in Iraq..Section II : Water demand in Iraq..Section III : Water supply in Iraq..Chapter III : The water balance in Iraq..The first topic : water policy and changing the water.Section II : Cases of water balance and ways to address water deficit.Section III : Estimates of water future resources in Iraq.

تطبيق الخوارزمية الجينية في تنظيم تتابع العملية الصناعية في ورش الانتاج : دراسة حالة

Author name: حسن عبد الهادي حسن
Supervisor name: مسلم علاوي شبلي السعد
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:

استخدام مدخل الخصائص التقنية لمعلومات المحاسبة الادارية في صياغة وتنفيذ استراتيجيات المزايا التنافسية : دراسة تطبيقية في شركة الهلال الصناعية - مساهمة مختلطة == Using Technical Attributes Approach For Management Accounting Information In Formulating And Executing Strategies Competitive Advantages Applied Study In Al - Hilal Industrial Company

Author name: جابر حسين علي جابر
Supervisor name: هاشم علي هاشم الموسوي
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: Accompanied by application a traditional Techniques of management accounting a lot of criticisms that it has not kept pace with developments and changes in the business environment and are thus unable to meet the requirements of administration inachieving competitive strategies of the organization, This had the effect of weakening the competitive position of the organizations has therefore required change in the information systems in general. The focus was more on management accountinginformation for their technical characteristics of (Relevance in the process of decision making and to respond to the requirements of understanding and recognition processes).Accordingly, the study was aimed at achieving the following : - 1 - Diagnosing deficiencies in traditional management accounting techniques applied in the sample study in response to the requirements of contemporary competitive environment, and to the competitive strategies (reduce the cost, improve quality, just - in - time delivery) 2 - Solve deficiencies in traditional management accounting techniques applied in the sample study by using technical characteristics approach for management accounting information.This study conclude the importance of management accounting information in formulating and executing competitive strategy and the importance of adapting the competitive strategy (reduce the cost, improve quality, just - intime delivery) as one package in sample study besides concentrated on delivery in a time strategy in watercondation factory and reduce cost strategy in Electrodes factory and adapting improve quality strategy in Cover factory

قياس الاداء التنموي لاسواق المال العربية للمدة 1994 - 2004

Author name: بشير هادي عودة الطائي
Supervisor name: زهرة حسن عباس التميمي | مصطفى مهدي حسين
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:

اعتماد محاسبة الانتاجية وفائض الانتاجية مدخلا متكاملا لقياس التغيرات في الارباح لغرض تقييم اداء الشركات الصناعية : دراسة تطبيقية في الشركة العامة للصناعات البتروكيميائية == Dependency of Productivity Accounting And Productivity Surplus As Integrated Approach To Measure The Changes In Profits To Evaluate The Performance of Industrial Companies Applied Study On The State Company For Petrochemical Industry

Author name: اياد شاكر سلطان
Supervisor name: هاشم علي هاشم الموسوي
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:

الاقتصاد الرقمي والفجوة الرقمية في الوطن العربي == The Digital Economy And The Digital Gap In Arab Land

Author name: اخلاص باقر هاشم النجار
Supervisor name: مصطفى مهدي حسين
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: Universal economy goes forward towards any economy which depends upon science, knowledge and technology, and the increasing dependence of economic and social growth on the technological level.the weakness of technological level considered to be one of the important problems for Arabic economic that lead to that weakness through the last decades ,All these problems have been reflected in declining of the GDP.Technology can be defined as human ability to transform the scientific ideas into useful products.Technological level for a country can be measured by productivity standards and measurement.Therefore, developing of technological level can be lead to increase working opportunities and attracting Technicians and scientistsThe technology of information's and communications played enormous role in developing Banking services over the economy as a whole.these developments in information lead to increase the trading in banking services, improving its quality and reducing its costs.besides ,these improvement lead to specialization in giving financial services.using programmes of computer lead to a great extend in marketing of financial services ,especially in banking service.Removing the digital illiteracy in Arab countries considered factor to remove the digital gap that needs to make people in technology and the fast development of them.of course this subject become very important and the Arab countries must take into respect.therefore ,they should continue in their actions and adopting practical steps to increase investment in human being and digital economy. I Hope this work would be useful for the researchers.
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