البحث — المستودع الرقمي العراقي

نتائج البحث: 25 من أصل 24,037

اسم المؤلف: خالد عبد الحميد عبد المجيد العبدلي

اسم المشرف: ايمان عبد خضير الغريباوي

الموضوع العام: الادارة والاقتصاد

السنة: 2012

الموضوع الدقيق: الاقتصاد

الدرجة: دكتوراه

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

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

اسم المؤلف: حيدر عبد الحسين حميد المستوفي

اسم المشرف: ماهر موسى العبيدي

الموضوع العام: الادارة والاقتصاد

السنة: 2005

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: البصرة

الصفحات الاولى:

المستخلص: 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.

اسم المؤلف: حسيب عبد الله رويح الشمري

اسم المشرف: جليل شيعان ضمد البيضاني

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: الاقتصاد

الدرجة: دكتوراه

الجامعة: جامعة البصرة

اللغة: العربية

مكان الجامعة: البصرة

الصفحات الاولى:

المستخلص: 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.

تطوير اجراءات محاسبة التكاليف في النظام المحاسبي الموحد وفقا لمعايير محاسبة التكاليف لدول مختارة Developing Cost Accounting Procedures In The Unified Accounting System According To Costing Standards of Selected Countries

اسم المؤلف: حسنين حميد العبيدي

اسم المشرف: نصيف جاسم الجبوري

الموضوع العام: الادارة والاقتصاد

السنة: 2016

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: تسعى الشركات العراقية الى تحديد كلفة المنتجات والخدمات التي تقدمها الى الزبائن بشكل دقيق من خلال استخدام الطرائق والاجراءات والمعالجات التي يوفرها نظام محاسبة التكاليف، والاعتماد على مخرجات النظام لما يوفره من معلومات تحليلية وتفصيلية لتحديد كلفة الانتاج | The companies in Iraq make efforts to define exactly the cost of products and services provided to the customers by using methods , procedures and treatments of costing system. Also , the outputs and the detailed information of that costing system can be used to define the cost of production and inventory which would be disclosed through closing accounts , as well as providing another detailed information to be used by management for planning , control , and making decisions. It included the problem of the study on the absence of rules or standards for cost accounting issued by local professional actors or global to the application of cost accounting by economic units system measures but are relying on the exact cost accounting in the consolidated accounting system, which does not meet the needs of the economic system of units. The study concluded a set of conclusions most important, professional bodies have not issued in the Republic of Iraq, especially the standards to regulate the accounting work regarding Alklfoa side, only ordains its accounting system of concepts, general principles and leave the freedom and economic units in the choice of methods and techniques in the application, and in return it has confirmed the internal control guidance directed ministries, issued by the Office of control over the procedures to audit the cost accounts, and for the purpose of measurement and reporting of cost information by economic units form that provides reliable information, it has issued standards that many countries cost accounting, including the United States, India, Pakistan and other countries, as well as the instructions issued by the international Federation of Accountants for the purpose of uniformity and consistency, consistency and comparability

تاثير التحليل البيئي في المزيج التسويقي السياسي وادارة علاقات الناخب : دراسة استطلاعية لاراء عينة من اعضاء مجالس محافظات الفرات الاوسط Environmental Analysis Effect On The Political Marketing Mix And Voter Relationships Management

اسم المؤلف: حسين فلاح ورد ورش البدري

اسم المشرف: انتصار عباس حمادي الدليمي يوسف حجيم سلطان الطائي

الموضوع العام: الادارة والاقتصاد

السنة: 2012

الموضوع الدقيق: ادارة اعمال

الدرجة: دكتوراه

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

اسم المؤلف: جليل كامل غيدان الجبوري

اسم المشرف: سعد عبد نجم عبد الله العبدلي

الموضوع العام: الادارة والاقتصاد

السنة: 2007

الموضوع الدقيق: الاقتصاد

الدرجة: دكتوراه

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

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

اسم المؤلف: جابر حسين علي جابر

اسم المشرف: هاشم علي هاشم الموسوي

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: البصرة

الصفحات الاولى: