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القياس والافصاح المحاسبي عن الموجودات والمطلوبات المحتملة والمخصصات وانعكاساتها على خاصية التمثيل الصادق == Accounting Measurement And Disclosure of Contingent Assets, Liabilities And Provisions And Their Reflections On The Faithful Representation Characteristic

Author name: ندى كاكي بيرة لوائي
Supervisor name: عباس حميد يحيى التميمي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: تمثل الموجودات والمطلوبات المحتملة والمخصصات واحدة من القضايا التي تواجه الوحدات الاقتصادية في تاريخ اعداد القوائم المالية، وهي تنتج من ظرف او مجموعة من الظروف التي تنطوي على حالة عدم التاكد، والتي تعتمد على نتائج الاحداث المستقبلية، وعلى ذلك فان القوائم | contingent assets , liabilities and provisions Represent and one of the issues facing the economic entities at the date of preparation of financial statements. they raised by circumstance or set of circumstances which the condition of uncertainty, which depend on the outcomes of the future events, and therefore, the financial statements and explanatory notes attached to them should include credible information about contingent assets , liabilities and provisions, which reflect positively on the making economic decisions. The research aims to identify the nature of contingent assets , liabilities and provisions faced by economic entities, and how they are measured and disclosed in the financial statements and explanatory notes attached to them, and there reflections of the Faithful representation characteristic of accounting information and their sub - characteristics. The research reached several conclusions the most important as following : 1. The administrations of sample of the research of companies have a responsibility the weakness of measurement and disclosing contingent assets, liabilities and provisions in their annual financial reports, and refers the case to the weakness of the commitment of the majority of companies research sample to measurement and disclosure requirements for contingent assets, liabilities and provisions, perhaps this is due to the weakness of the attention and expertise of administrations of these companies in this field, moreover, the absence of a local accounting standard that includes measurement and disclosure requirements for the contingencies. the results of the descriptive analysis for annual financial reports (2010 - 2013) showed That a large percentage of the research sample not comply with the requirements of Accounting measurement and disclosure about contingent assets, liabilities and provisions. 2. attributed the reasons for the weakness accounting measurement and disclosure of contingent assets, liabilities and provisions from the research sample companies in part to the weakness of experience and knowledge of workers in the financial departments in companies with accounting treatment of the contingencies and provisions, as well as the weakness of its ability to keeping up with the requirements of accounting standards,particularly IAS (37) in respect of contingencies and provisions. Research Presented several recommendations the most important of them are following : 1. The Necessity for companies administrations to commit with requirements of accounting rules and standards on the contingencies, particularly with regard to the rules of recognition, measurement and accounting disclosure for contingent assets , liabilities and provisions, as well as the recognition of gains and losses resulting from it, as well as to determine the circumstances or situations that led to her appearance and that will lead eventually to the recognition of gains or losses, as well as the identification of Accounting procedures that would avoid the risk of contingencies. Through the establishment of a provisions for future contingencies to ensure the continuity of those companies and to avoid bankruptcy. 2. The departments of companies in promoting awareness among workers in the financial departments with regard to international accounting standards and rules of recognition, measurement and disclosure contained therein, especially those standards relating to the contingent assets, liabilities and provisions through workshops, courses and scientific seminars that deal with this subject, And to encourage the parties to follow international accounting standards by all means available.

الية مقترحة للابلاغ المالي عن الاصول الثابتة - الممتلكات والمصانع والمعدات - في الوحدات الحكومية العراقية وفقا للمعيار الدولي 17 - قطاع عام لتعزيز المساءلة واتخاذ القرارات == Proposed Mechanism of Financial Reporting For Fixed Assets - Property, Plant And Equipment - In The Iraqi Government Units In Accordance With International Standard 17 - Public Sector To Strengthen Accountability And Decision - Making

Author name: ندى سلمان حبيب
Supervisor name: بشرى نجم عبد الله المشهداني
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث الى عرض ومناقشة مفهوم الاصول(*) بشكل عام ومفهوم الممتلكات والمصانع والمعدات بشكل خاص مع بيان اهمية المحاسبة عنها وفقا لاساس الاستحقاق وتوفير المعلومات المحاسبية في مجال المساءلة وتطوير الاصول ولا سيما اصول البنى التحتية , وعرض وتحليل متطلبات م | The research aims to present and discuss the concept of assets * in general and the concept of property, plant and equipment, in particular with an indication of the importance accounted for according to the accrual basis and provide accounting information in the area of accountability and the development of the assets, particularly the assets of the infrastructure, and the presentation and analysis of IAS requirements of the public sector IPSAS 17 "property and plant and equipment "and to identify areas of shortcomings in the relevant accounting practices based on cash basis Iraqi government units, as well as a proposed financial reporting mechanism for assets "property, plant and equipment" in the Iraqi government units provide useful information enhances the accountability and economic decision - making about the preservation of those assets and develop especially asset infrastructure with the application of the proposed mechanism in one of the Iraqi government units selected ( The research sample). Has been to reach a set of conclusions notably that there is a significant difference between the accounting treatments of property, plant and equipment in accordance with International Accounting Standard public sector IPSAS17 the accounting system of government decentralization in Iraq, and because of this difference in treatment mainly to the difference in basis of accounting adopted by the International Accounting Standard for the public sector IPSAS17 namely an accrual basis when the accounting system of decentralized government in Iraq will depend on a cash basis.The research was presented a number of recommendations represented the most important of the issuance of legislations and laws that allow the shift in accounting for the assets of the Iraqi government units from cash basis to accrual basis according to the standard of the International Public Sector Accounting IPSAS 17, with adjustable decentralized accounting system of Iraq to reflect accounting treatments on according to the accrual basis, and modify both rankings budget items and evidence of accounting and finance to include new accounts required by the adoption of the accrual basis with advance planning and careful transformation process represented a strategy implementation of a deliberate cover all stages of the process in light of a specific time frame with the adoption of the proposed mechanism of financial reporting for the assets of government units in accordance with the standard international public sector Accounting IPSAS 17 "property, plant and equipment" and the need for the availability of the necessary requirements for the application and the most important of these requirements the availability of qualified personnel to work on according to the accrual basis, as well as the shift towards automated accounting work

تحليل وقياس اتجاهات الفقر في العراق للمدة 1980 - 2005

Author name: ندوة هلال جودة
Supervisor name: نبيل جعفر عبد الرضا المرسومي
General topic: Administration and Economics
Specific topic: Statistics
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:

مقارنة طرائق المويجة المتقلصة لتقدير انموذج الانحدار اللامعلمي في حالة عدم تجانس التباين

Author name: نبيلة عبد الهادي فائز الشريف
Supervisor name: ظافر حسين رشيد النجار
General topic: Administration and Economics
Specific topic: Statistics
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان اساليب الانحدار اللامعلمي توفر طريقة كفوءة في ايجاد شكل في مجاميع البيانات بدون فرض انموذج انحدار معلمي حيث اننا نلجا للانحدار اللامعلمي عندما لا نملك انموذج معلمي محقق منه بصورة جيدة للموضوع قيد الدراسة او عندما نملك انموذج معلمي محقق منه بصورة جيدة

علاقة واثر نتائج قياس وتحليل تكاليف الجودة في الاداء المالي : دراسة تطبيقية في شركة بغداد للمشروبات الغازية

Author name: ناظم حسن عبد السيد
Supervisor name: فاطمة جاسم محمد السعد | مسلم علاوي شبلي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:

محاسبة استهلاك الموارد في ظل تدفق القيمة وانعكاسها على الاستغلال الامثل للطاقة == Resource Consumption Accounting In Lighting of Flow Value And Reflection On The Optimal Exploitation of Energy

Author name: ميعاد حميد علي الربيعي
Supervisor name: منال جبار سرور السامرائي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد الموارد العنصر الرئيس في القطاع الصناعي مما يتطلب استخدام الطرائق التي تحافظ على هذه الموارد واستغلالها الاستغلال الامثل وتوفير معلومات تساعد المدراء على اتخاذ القرارات في الاجلين الطويل والقصير وهذه المعلومات تتطلب القياس الدقيق للتكاليف وتخصيص التكا | The resources the main element in the industrial sector, which requires the use of methods that maintain these resources and optimal utilization and providing information to assist managers in making decisions in the long and short - term and this information requires accurate measurement of the costs and the allocation of untapped costs only on production units to reduce the cost per unit and upload actual costs. From the foregoing Given the importance of energy to measure and identify untapped energy tasked to track the flow of value in the production process cost it has been the goal of research is to identify the shortcomings of the traditional cost systems in the field of idle capacity measurement with an indication of the role of the entrance Accounting consumption of resources in light of the flow of value to measure the untapped energy during the operational process and represented the research sample in one of the industrial units that were equipped with the Iraqi market a product dyes with high quality that surpass the quality of competing products the researcher applying entrance Accounting consumption of resources on the company's data, as well as a range of personal interviews to some of the workers, managers and all disciplines have reached researcher to a number of conclusions the most important one) that the integration between each of the entrance to the accounting resource consumption and system project resources leads to provide appropriate information to make decisions and set up an integrated database covering all aspects of the unit 2) There is a difference between the share of each of the sections productivity sectional service costs between both the user the traditional system by the company and the entrance of accounting resource consumption due to the different methods of distribution between the two where the first depends on the distribution on the amount of output, measured in liters while the second, it depends on the causes of different cost have been identified are to achieve homogeneity in the distribution of costs and in accordance with the amount of consumption of resources 3 ) that the combined costs in accordance with the flow of easy to understand the value by accountants and non - accountants because it is straightforward and serve the internal decision - making can not be used for external purposes because they do not conform with accepted accounting standards generally accepted as out search a set of recommendations perhaps the most notable one) on the economic unit count on more than one basis in the distribution of sectional service costs on sections productivity as the unit's reliance on the quantity produced in the distribution of all costs makes the distribution process is fair, such as distribution of water resources where the share Abanntleight 27% of the water resources costs because it is the only product that requires large amounts of water during production 2) the need to use the entrance accounting resource consumption in all production units because of its features help to reduce the unit costs of producing and identify idle capacity costs and optimal utilization

انعكاس قيد التحفظ في نظرية التعاقدات باتجاه تعزيز جودة الابلاغ المالي المحاسبي باطار محاسبة الاستحقاق == Reflection of Conservatism In The Contracting Theory Towards Enhancing The Quality of Financial Accounting Reporting In Accrual Accounting Rame

Author name: ميسون داود حسين
Supervisor name: سلمان حسين عبد الله الطيار
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: تنشا الوحدة الاقتصادية من سلسة عقود تبرم بينها وبين عدد من الاطراف ذات العلاقة وتتاثر عملية ابرام هذه العقود تاثيرا كبيرا بالارقام المحاسبية الظاهرة في التقارير والقوائم المالية وطالما ان هذه الارقام تتغير بتغير السياسة المحاسبية المتبعة (ومن هذه السياسات | The economic entity establishing on a series of contracts between it and numbers of persons who have relationships and this contracting operations affected by accounting numbers that appeared in financial statements and reports. As long the accounting information changing According to accounting policies , one of these policies that affected is( Accounting conservatism) will reflect on contracting operation. Thus the financial reporting will affected and we spouse the accounting policies working for achieve or enhance financial reporting quality in order to meeting financial reporting users’ needs.For this the goal of this research was to show the role of conservatism In contracting operation and its trace in enhance financial reporting and the research has reached to a set of important conclusions : 1 - Some of accounting policies including conservatism may be achieve or enhance financial reporting for some users.2 - Some accounting policies including conservatism effect on some contracts with economic entity between it and persons in or out economic entity especially that which has connection with net income like incentive contracts or management consumptions. The researcher has reached to a numbers of recommendations 1 - Implement the accounting policies in right way to meet all users’ needs for enhancing financial reporting quality.2 - Monitoring working of economic entities to reduce managers behavior by practicing conservatism like earning management by setting laws and instructions that constraining accounting conservatism.

التعلم التنظيمي والذاكرة التنظيمية واثرهما في استراتيجيات ادارة الموارد البشرية : دراسة تشخيصية تحليلية في عينة من المنظمات الصحية == Organizational Learning & Organizational Memory & Their Effects On Human Resource Management Strategies Diagnostic & Analytic Study In A Sample From Health Organizations

Author name: مؤيد يوسف نعمة الساعدي
Supervisor name: سعد علي حمود عباس العنزي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: تفاعلت ثلاثة متغيرات لتشكيل الاطار الفكري والفلسفي لهذه الدراسة، وهي ( التعلم التنظيمي والذاكرة التنظيمية واستراتيجيات ادارة الموارد البشرية )، وقد انطلقت الدراسة من مشكلة معبر عنها بعدد من التساؤلات الفكرية والتطبيقية، استهدف من الاجابة عنها استجلاء | Three variables interacted to form the ideological and philosophic frame of this study which are ( Organizational Learning , Organizational Memory & Human Resource Management Strategies ) , this study started from a problem expressed by of applied and ideological wonderments to answer these questions in order to illustrate the philosophy theory and ideological functions of these variables because they are new subjects at Arabic environment in general and Iraqi environment in special and determine its level of importance , its effect and the ability of using it at application environment which formed from a sample from health organizations which depend on a knowledge ( intensive , average intensive and low intensive ) , the researcher expects it is near to the learning organization situation , the sample of study was determined by ( 51 ) persons from knowledge makers. The study used non parametric statistical tools in analyzing , information treatment and data treatment by depending on statistical programs as ( spss 13& Minitab ) , the study methologized at a research methodology depend on analysis so the study is analytic and determine ism and its importance will appear in ideological and philosophic origin for study variables depend on application effort for actuality of organizational learning and it's role in building organizational memory and capability range this memory at controlling the studied organizations at the use from its knowledge and storage expertise in treatment its problems in frame of actuality of its human resources and capability of reforming effective strategies to manage these resources in frame of organizational learning philosophy in order to get learned resources capable at given these organizations enough elasticity for adjustment with the environment variables and achieving permanent competitive feature. The study including seven chapters , the first one was devoted to state the important previous studies , the second , third and fourth chapters were devoted to strengthen study variables ideologically and philosophic , where as the fifth and sixth chapters were devoted for analyzing and statistical treatment, the last chapter involved conclusions , recommendations and suggestions. The study conducted to idological theory and applied conclusions which determine actual of organizational learning philosoohic found at application environment , determined natural of organizational memory philosophic , building and usage , Knowing the actual of human resource worker in researched organizations and introduced recommendations most of them from the resercher's observation's and therest from theory and applied recommendations

انموذج مطور لبطاقة العلامات المتوازنة على وفق متطلبات تقويم الاداء الاستراتيجي للنشاط المصرفي : دراسة ميدانية في عينة من المصارف الاهلية في العراق == A Developed Model of The Balanced Scorecard According To Requirements of Strategy Performance Measure of Bank Activity A Survey Study On A Sample of Private Bank In Iraq

Author name: مؤيد محمد علي فضل الفضل
Supervisor name: هاشم علي هاشم الموسوي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: This research aims to present a model of balanced scorecard which is developed according to the requirement of strategy performance measure of private banks in Iraq where it wouldn't overcome the defects of financial analysis approaches adopted now a days which, represents not only its inability to create a balance between first the strategic and operational objectives, and second its insufficiency in collecting the financial and non financial measures, but also to overcome the defects of other approaches such as Add - Value Market model, Add - Value for productivity and Stakeholder measures.Serving this target, the research puts his hypothesis as follows : ((The use of Balanced Scorecard which is developed according to the requirements of bank activity performance will help to measure the comprehensive of bank activity performance will help to measure the comprehensive and detailed strategy performance of the bank in such away that enables to do a place and time comparisons for the bank and on the other hand to put a mechanism that limits the strategy performance average of the bank in general in away which enable to limit the banks degrees, it means specifying the best bank in performance then the less and the least)).To achieve the aim of this research and to test the validity of its hypothesis, the research developed the original model of the balanced scorecard by including some measures and excluding others according to its statistical test results. Then the developed model way applicated on the research sample which includes five selected banks from the private bank sector in Iraq on the basis of their historic background of practicing the activity in banking market of Iraq. The results a asserts the hypothesis and a chives its main objects

تحليل تكاليف دورة حياة المنتج في ظل سلسلة القيمة وانعكاسه على ارباح الشركة العامة لصناعة الاسمدة - المنطقة الجنوبية == Analysis of Product'S Life - Cycle Costs In The Light of The Value Chain And Its Reflection On The Profits of The General Company of Manufacture Fertilizer - Southern Region

Author name: مهند هادي صالح الهوازي
Supervisor name: منال جبار سرور السامرائي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: هنالك اهتمام كبير من قبل ادارة الوحدات الاقتصادية بالتكلفة وتخفيضها وذلك لانها احد اهم عوامل النجاح , واصبح هذا الامر موضع اهتمام العديد من الوحدات الاقتصادية وذلك لما له من تاثير كبير على ارباح الوحدات الاقتصادية. وقد اعطى الباحثون اهتمام كبير بهذا الموض | Administration of economic units shows great interest in cost and cost reduction since it is considered an important factor of success. This has become a matter of concern to many economic units because of its significant impact on the profit. Therefore, researchers have shown considerable attention to this matter in the light of the competition in the business world and the rapid technological development; not to mention the opening of the markets, globalization and the changing of production methods as well as the increased attention of the changing and rapid customer requirements. These things combined led economic units to search for ways to reduce costs to achieve a competitive advantage over the rest of the economic units.Cost reduction is considered crucial for the economic units in Iraq at all the fields since they suffer from increasing cost due to the current economic conditions. Therefore, in order to succeed and achieve average profits, the Iraqi economic units should focus on reducing costs while maintaining product quality.Thus, this thesis is considered significant because it seeks to reduce costs through the product life cycle in relation with the value chain and focusing on the pre - production stage.The thesis aims to demonstrate cognitive pillars of the cost of the product life cycle and its relation with the value chain as well as its impact on the profits. The research is also intended to measure the cost of the product through all the stages of its life cycle in the company under investigation. Also, the research has focused on developing proposed framework to reduce costs through integrating the product life cycle and chain value. Therefore, the research addressed two main questions : 1. How is it possible to connect and illustrate the complementary relation between the concept of chain value and the product life cycle?2. How to measure the cost of the product during its life cycle? What is the mechanism used to reduce the cost of the product during its life cycle and how it can reduce the cost of the product and its impact on profits?In order to achieve the goal of the thesis, the following hypothesis has been developed "the use of the cost of the product life cycle in the measurement and analysis of product costs through value chain analysis leads to determine the exact cost of the product at each stage of its life cycle, which works to reduce costs through all stages of the product life cycle consequently this leads to maximize profits."The researcher has come to the following set of conclusions : 1 - The changes in the modern manufacturing environment and the use of modern production systems and increased competition and the trend towards meeting the desires of customers have an impact on the composition and structure of the costs which in turn make the methods and techniques used to cut costs futile and useless in the time being.2 - The use of the cost approach to product life cycle provides important information for the purposes of the proper pricing of products and for the purposes of administration costs.In the light of the conclusions, the research presented the following recommendations : - 1 - The need to focus on the use of modern methods and techniques to reduce costs which fit the characteristic of the modern environment and appropriate to the nature of the work of the economic entity that is compatible with the structure of their costs.2 - Product life cycle cost approach provides important information for the purposes of pricing and cost management throughout the product life cycle as this approach provides detailed information on revenue and costs for each stage of the product life cycle. Consequently, this precise determination enables the management to know whether the earnings will cover the costs during the cycle product life.

قياس وتحليل الاستدامة المالية باعتماد القيمة الحالية لقيود الموازنة دول مختارة للمدة (1990 - 2010)م == Measurement And Analysis Fiscal Sustainability Using Present Value of Budget Constraints Chosen Counteries For The Period (1990 - 2010)

Author name: مهند عزيز محمد الشلال
Supervisor name: هناء عبد الحسين محيميد الطائي
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: The economic policy makers are currently confronted with a timely challenge related to financial equilibrium for the short term as well as the long term. The short term issue is demonstrated in rapid deficit reduction procedures which may lead the economy to a stagnation situation; on the other hand, belatedness in enforcing procedures may lead to accumulation of debt. The long term issue is more difficult because it requires adopting tougher and more procedures to control revenues and expenditures in order to restore the financial equilibrium and reduction of debt, prices, and the real interest and boost the growth rate. International experiments confirmed that states with lower debt rates are better prepared to face financial crisis and shocks; therefore the financial sustainability principle started to appear in applied economic studies because financial sustainability represents the best solution for monitoring the financial gap in any country. Usage of future timely measurements including present value budget constraint (PVBC) played an important role in clarifying the difference between future financial needs and revenues in their present value. Therefore those measurements can be used presently to evaluate economic policies especially financial policies and help in taking appropriate procedures. This research study is an attempt to investigate the reality of financial sustainability in chosen countries including transitional countries (Romania and Poland) and arising countries (Turkey and Malaysia) as well as other countries which adopted economic reform programs in the middle east (Jordan and Egypt), The research project used the PVBC as a means to determine the sustainability and unsustainability in those countries. The study extended from 1990 until 2011 and concluded that economic sustainability was achieved in both Romania and Jordan while Poland, Egypt, Turkey, and Malaysia all did not achieve economic sustainability

قياس الكفاءة النسبية لكليات جامعة الانبار باستخدام تحليل مغلف البيانات == Measure The Relative Efficiency of Colleges The University of Anbar Using The Data Envelope Analysis

Author name: مهند خليفه عبيد المحمدي
Supervisor name: فارس كريم بريهي | ناظم عبد الله عبد
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: هدفت الدراسة الى تطبيق اسلوب تحليل مغلف البيانات لقياس الكفاءة النسبية لكليات جامعة الانبار للسنوات الدراسية2010 - 2013 وتحديد الكليات الكفؤة في جامعة الانبار) التي استطاعت تحقيق الكفاءة النسبية التامة)، من خلال استخدام اقل قدر من المدخلات لانتاج القدر ا | The study aimed to apply the envelope data analysis to measure the relative efficiency of the faculties of University of Anbar years for period (2010 - 2013) as well as identify colleges efficient in Anbar University, (which was able to achieve relative full efficiency), through the use of the least amount of input to produce a target output much, colleges inefficient ( that have not achieved full) and the amount of efficiency competence and knowledge of the reasons behind it, and in order to achieve the objectives of the study has been applied to the envelope data analysis on the data (19) faculties of Anbar University for the period from 2010 to 2013 and using a variables returns of constant and variable in Scale according to the excretory guidance, The data was analyzed and the results obtained using the envelope Second Edition data analysis program.The results showed that efficient colleges in Anbar University study sample during the school year (2010 - 2011) to model ) Contestant Return to Scale (CRS) is the (College of Computer, College of Education, Humanities) while the colleges efficient model variable Returns to scale (VRS) is ( Faculty of Physical Education, College of Computer, College of Veterinary Medicine, Faculty of Law of Fallujah, College of Education for Human Sciences) and the number of colleges that reached to the optimum Scale of five colleges, which can be considered as these colleges reference to the rest of the non - college efficient. Therefore they could benefit colleges that did not achieve the degree of efficiency by (100%) of these colleges reference above. The results also showed that colleges efficient in Anbar University study sample during the school year (2011 - 2012) model yields variable Scale (VRS) is (College of Education, Girls, Faculty of Law and Political Science and the Faculty of Physical Education), while not check any of the colleges relative efficiency of the full the Contestant Return to Scale model, and the number of colleges that have reached the optimum Scale only two (Faculty of Business and Economics and the College of Fallujah General Medicine) This shows low efficiency levels of university colleges in this academic year. While the results showed that the colleges that have achieved relative efficiency full during the school year (2012 - 2013) Contestant Return to Scale (CRS) six faculties (Faculty - based education, College of Education, Humanities, Administration and Economics Ramadi, Veterinary Medicine, General Medicine, and College Science), while the number of colleges efficient by model variable Returns to scale nine colleges model is (college - based Education, College of General Medicine, College of Veterinary Medicine, College of Fallujah Law, College of Education for Human Sciences, College of Business and Economics Fallujah, Faculty of Business and Economics Ramadi, College of Education Girls, and the Faculty of Science) and the number of colleges that reached to the optimum scale seven faculties (Administration and Economics Ramadi, based breeding, veterinary medicine, science, engineering, education for the Humanities, and the College of General Medicine), enabling these colleges considered as a reference colleges to the rest of the colleges of others efficient. Therefore they could benefit colleges that did not achieve the degree of efficiency by (100%) of those colleges reference above.And that the average efficiency of the For all colleges for the academic year (2010 - 2011) stood in the returns of Contestant Scale model CRS (0.66), while variable Returns to scale VRS model has reached (0.73), while the average efficiency decreased in the academic year (2011 - 2012) to (0.58) in the returns of Contestant - Scale model and (0.66) in returns Scale variable model which shows the low efficiency of the faculties of University of Anbar levels due to lack of optimal use of inputs such colleges as well as the presence of stagnant inputs or outputs surplus led to the low efficiency levels, and the average efficiency for the academic year (2012 - 2013) to (0.77) in the returns of Contestant Scale model and (0.85) in the returns of Contestant Scale model, and this shows the variation of efficiency levels for colleges Anbar University three years of study, which means the study hypothesis (the colleges University of Anbar vary colleges in the levels of the relative degree of efficiency in terms of achieving the optimum utilization of resources available to them).The most important recommendations made by the study, to take advantage of the relative efficiency indicators and levels Development in inputs and outputs that have been obtained through the Output guidance models in my case Returns to scale Contestant and variable for colleges that have not achieved the efficiency of 100% index as well as the study of the causes that led to the investigation the relative efficiency in a few colleges, and try to take practical models can be emulated by colleges is efficient in order to access the relative efficiency of the full and study the causes leading to low efficiency of some colleges, and work to address these causes

تصميم وتطبيق المدخل التفاعلي لجدولة ورش التدفق باستعمال المحاكاة : دراسة حالة في مطبعة رقم (1) التابعة للشركة العامة لانتاج المستلزمات التربوية == Designing And Application of The Interactive Approach To Schedule Flow Shops Using Simulation A Case Study At Printing House No. (1) / The General Company For The Production of Educational Requirements

Author name: مها كامل جواد ال مصطفى سليم
Supervisor name: غسان قاسم داود سلمان اللامي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: افرز البحث العلمي في مجال ادارة الانتاج والعمليات انجازات عديدة لتطوير اساليب لحل المشكلات العملية للجدولة، وامتدت تلك الاساليب بين الطرائق الاجتهادية الى الخوارزميات الجينية، ويستدل من البحوث والدراسات الى فاعلية وملائمة هذا الحقل للمزيد من البحث العل

قياس جودة الارباح المحاسبية في ظل تبني مدخل القيمة العادلة لتقييم الاستثمارات المالية == Measure The Earning Quality Under Adoption The Fair Value Approach For The Financial Investments Evaluation

Author name: منى كامل حمد
Supervisor name: صفاء احمد محمد العاني
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: على الرغم من اهمية الربح المحاسبي واستخداماته المتعددة, فان هناك بعض الانتقادات التي لا توجه للربح المحاسبي نفسه, وانما لطريقة قياسه من الادارة، فقد تلجا الادارة الى التاثير المتعمد على رقم الربح بقصد الوصول الى الرقم المرغوب به, والذي يحقق مصالحها الذات | Despite the importance of the accounting profit and multiple uses, there is some criticism that not directed at for - profit accounting itself, but rather the method of measurement of the administration, it has resorted administration to deliberate the impact on earnings figure with a view to reach the desired number, and that achieves self - interests on the one hand, and it achieves investors predictions and expectations and lenders who rely on profits in. making their decisions on the other hand, and in light of the global trend to adopt international accounting standards that rely entrance to the fair value of the stock assessment and support of the supervisory bodies on the financial markets (including the Iraq Securities Commission) to this trend In light of the fact that historical cost which have been used for several decades as a principle basis for the measurement of accounting, which represent the actual reality of the event as it happens, the Controversy about the measurement at fair value and its impact on the earning quality, according That was the drafting of the research problem in question the following : (Is The use of the entrance to the fair value of the evaluation of the financial investments that could affect the earning quality?) The research aims to measurethe quality of accounting earnings under adoption of the approachof the fair value to evaluation of the financial investments. The quality of profits derives its importance from the profits importance itself which is disclosed by the economic units andit regarded us an indicator is not to evaluate the past performance only,but it also to enables to predict of the future cash flows that affect by its role in the prices of stocks. so becausethe profits affected by the methods of measurement and recognition of income, as well as the verdicts that issued by the managers to choose between the alternatives ofaccountings methods and policies therefore, emerge the need to evaluate the quality of accounting earnings of economic units to provide a basis for comparison between the profits of the various entities.The research Offers Main hypothesis that (The use of fair value in the evaluation of the financial investments affect in Earnings quality) In order top rover deny the research hypothesis we used the time series to measure the quality of accounting earnings through using Francis model by applying it on the financial statements of Iraqi Middle East Bank investment for the period 30/6/2009 - 06/30/2014. The research reaches to some conclusions ,the important from it : 1 - The presence of a special model for each of the measurements of earningsquality. does not mean that these measurements are separate from each other therefore, the researcher has found a strong correlation between the quality of earnings' attributes which thismeasurements can verified from it.2 - There is effect of the adoption of the International accounting standards and financial reporting that entrance to the fair value in the evaluation of financial investments on the earnings quality, and that the fair value impact on the earnings quality varies depending on the profit property being measured The researcher recommended that : 1 - Should be coordination and mutual cooperation between the supervisor organizations on the Iraqis fund market and the professional accounting authorities and the academy in order to unify efforts to keep up with developments in the treatment and accounting methods that imposed it by the changes in the global and local economic environment.2 - to benefit from advantage and the professional efforts that made by the International Accounting Standards Board to Issue Iraqi an accounting standard aims to identify methods to measure the fair value of financial investments commensurate with the economic conditions in the local environment.

دور الحاكمية في بناء المنظمات الفاعلة : دراسة استطلاعية تحليلية في وزارة التعليم العالي والبحث العلمي في العراق == The Role of Governance In Building Effective Organizations : A Survey Analysis Study In The Ministry of Higher Education In Iraq

Author name: منى حيدر عبد الجبار الطائي
Supervisor name: علي حسون فندي الطائي | صلاح عبد القادر احمد
General topic: Administration and Economics
Specific topic: General Administration
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: تشير اغلب الدراسات المعاصرة الى حقيقة ان تحديات العولمة وتزايد التعقيد البيئي دفع المنظمات على نحو عام, والمنظمات العامة على نحو خاص لاستشعار الحاجة الى ايجاد طرائق بديلة لادارة وتوجيه انشطة منظماتها,ومن هنا تعاظم التوجه للعمل على وفق منطق الحاكمية لتسهيل | Most Contemporary studies refer to the fact that the Challenges of Globalization and the increasing Complexity of Environmental Push Organizations in General, and in particular General sensor need to find alternative methods of managing and directing their activities , so this founds increasing orientation to work according to the logic of Governance to facilitate the delivery of results and public services, this shift had created the need for new types of organizational structures and compositions of these organizations that allows them to interact and communicate with all effected or affected by the activity of the Organization, Which was given the importance of multi - stakeholder to participate and drafting the decisions , this typically becomes handy application under creating and building a climate in which surveillance is properly run and ethics beside espousing the values of transparency, participation, justice and equality, accountability and responsibility towards all stakeholders and other values for anti - corruption institutional and organizational mismanagement of resources.All this stimulated researcher to study the Governance and dimensions of organizational structure to apply the properties of this emphasis and then examine the impact of the relationship with those dimensions to enhance their effectiveness and increase their ability to build an effective organization, to encourage service organizations in General and special education to reconsider now adopt mechanisms and means for the formulation of strategies and plans.From the importance of the subject of study and public organizations (first), and the importance of organization discussed (ii), was more than a (descriptive, exploratory survey) in the completion of this thesis, the study included upper and central departments in the Ministry, and collected data from (159) people of officeholders (gentlemen agents and advisers and general managers and managers within the Ministry of higher education and scientific research, and heads of universities and their staff, directors and deans selected the adoption of the resolution, which included a paragraph (84), and b (interviews, and field views and official documents and records) As tools to assist in their collection.Study methods adopted the descriptive statistics (mean, standard deviation,...) in determining the strength of the study variables, methods of statistics indicative nonparametric (rank correlation coefficient, Spearman's linear regression, and path analysis method, and Kruskal - Wallis , chi - squared tests) to test assumptions.The main conclusions of the study, in the form of : - First : the average understanding properties Governance the Organization discussed the impact that the sample average awareness Governance discussed.Second : the effective dimensions of organizational structure in formations under study do not negate some of the shortcomings.Third : Accept a study and its varied degrees in strength level variables and their components And study remarks are among the recommendations : - 1. Upgrade the application Governance in formations discussed, urging them to recruit their characteristics within its organizational structure elements.2. find departments adhere to the standards and principles to the rational management of material and human resources of the Organization and in its commitment to the beneficiaries, to ensure effective verification required for that organization.Advanced study stands foremost package test the impact of General Governance in strategic management processes, and strives to use benchmarking in the study of Governance universities to enable the modernization of higher education and advocacy to further studies in the subject matter, and the subject of General Governance, with other proposals are projects future seminar.

مقارنة المقدرات اللا معلمية لتقدير دوال الكثافة الاحتمالية == Comparing Nonparametric Estimators For Probability Density Estimation

Author name: مناف يوسف حمود
Supervisor name: ظافر حسين رشيد النجار
General topic: Administration and Economics
Specific topic: Statistics
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان المسالة المهمة والرئيسة في التطبيقات الاحصائية تتمثل بمعرفة التوزيع الخاص بالمجتمع المطلوب دراسته ومعرفة خصائص ذلك المجتمع كي يتم تمثيل المجتمع تمثيلا سليما من خلال استعمال الاساليب الاحصائية الشائعة.في بعض مسائل الاستدلال الاحصائي المدروسة يتم افتراض | In some problems of statistical inference considered, we assumed that the distribution of random variable being sampled is known except, perhaps for some parameters.In practice, however, the functional form of the distribution is seldom, if ever, known. It is therefore desirable to devise some procedures that are free of or depending on few information or assumption concerning distribution.In this dissertation we demonstrate and study some procedures that are commonly referred to as nonparametric or distribution - free and also semiparametric methods.The term “Distribution - free” refers to to the fact that no assumption are made about the underlying distribution except that the distribution function is absolutely continuous.The term “Nonparametric” refers to the fact that there are no parameters involved in the traditional sense of term parameter used thus far.The term “Semiparametric” refers to combine the parametric term with nonparametric term, which there is few information or assumption about the distribution function.In chapter one we demonstrate an introduction to the problem, the main of the study and the historical review.In chapter two we demonstrate several nonparametric and semiparametric estimators for probability density function and these estimators are “fixed kernel which use fixed bandwidth or smoothing parameter, variable kernel which use variable bandwidth for each observation, semiparametric estimator which combine between two estimators {parametric by using of MLE and nonparametric estimator by using of fixed kernel}”.Beside these estimators we suggest four estimators like semiparametric estimator but the first suggestion combine MLE & variable kernel, the second suggestion combine two nonparametric estimators, the third suggestion combine robust estimator (for the mean & variance) with fixed kernel estimator, Finally we suggest estimator that combine robust estimator with variable kernel.Beside to above we demonstrate several estimators for smoothing parameter or bandwidth one of these estimators suggested from the author.Then we make a comparison between the parametric, nonparametric and semiparametric estimators with respect to bandwidth estimators by using simulation experiments, depending on different distributions (Normal, Lognormal and bimodal), different sample sizes and variances.We find that the best estimator for the density function is the first semiparametric estimator when we are using the 1st & 2nd distributions (Normal & Lognormal) except in few cases where we find the 1st suggested estimator is the best. And when we are using the 3rd distribution (Bimodal) we find that, the 2nd suggested estimator (Nonparametric estimator) are the best except in few cases where the other suggested estimators beside to 1st semiparametric estimator are the best.Also we find that the (BCV) estimator is the best estimator for the smoothing parameter when we are using the 1st distribution (Normal), except in few cases where the OS estimator is the best for h.For the 2nd distribution (Lognormal) we find the (LSCV) estimator is the best estimator for the smoothing parameter.Finally, For the 3rd distribution (Bimodal), We find that the (BCV) estimator is the best estimator for h except when the sample size equal to 100 (n=100), where the (DPI) estimator is the best.

تحليل دالة التكاليف لعدد من المصارف التجارية العراقية == Analysis of Costs Function For Many Iraqi Commercial Banks

Author name: ممدوح عطا الله فيحان
Supervisor name: محمد صالح سلمان الكبيسي
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: The aims of this study is to examine and study of the transcendental logarithmic (translog) cost function for many of Iraqi banks, and analysis of economic indicators derived from the translog cost function such as economies of scale, economies of scope, elasticities of substitution and demand elasticities price of production inputs, also test the ability of these banks to get economies of scale due to the expansion of its activities , and access to economies of scope as a result of diversification in their products. In order to achieve this goal, it have been estimated translog cost function for Iraqi banks using pooling time series and cross - public and private banks for the period (2005 - 2012). The system regression equation has been estimated for the translog costs and input share equations using Zellner's Iterative Seemingly Unrelated Regression equations (SURE), and the data were analyzed using the program (STATA).The results of study conclude that the banks are achieved a positive economies of scale with statistical significance, also achieved some banks Economies of scope through some years of study, and the substitution between production input is possible for most of banks, and that the price elasticity for production input is less than one which means that these inputs are necessary for the production process. The most important recommendations are : the banks needs to use of large economies of scale by increasing the size of the output and the opening a new branches, also its necessary to merge small and medium banks with each other to make an economic power that could compete with foreign and arab banks which have more materially, technology, marketing, and administrative capacity, in the shade of liberalization of trade in services

جدلية العلاقة بين خيار التنويع وقيمة المنظمة منهجا للتوازن الاستراتيجي في ظل تعدد مداخل التنظير == The Dialectical Relationship Between Diversification Choice And Firm Value As A Strategic Balance Methodology Under A Multi - Theoretic Approach

Author name: مصطفى منير اسماعيل
Supervisor name: سعد علي حمود عباس العنزي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: عد البحث في اطار تاملات فكرية ابعادها نظرية ومنهجية واخرى عملية توازنت عبرها الفلسفة المعرفية لتحاكي نوافذ النجاح الاستراتيجي الذي تنشده منظمات الاعمال قاطبة في اطار شمولية النظرة وواقعيتها، اشتقاقا من لغة الجدل بين المنظورين الاستراتيجي والمالي في ت | Key Words : Diversification Strategy, Firm Value, Economic Value Added, Market Value Added, Growth Option Value, Resource - Based Theory, Agency Theory, Real Options Theory, Corporate Governance, Strategic Balance. The research is conducted under intellectual reflections of theoretical, methodological and Practical dimensions. Strategic success desired by business organizations is stimulated by an epistemological and ontological balance in the context of holistic and realism outlook, which is derived from the language of controversy between strategic and financial perspectives. This controversy is related with the interpretation of the relationship between diversification and value of a firm.The resulted outgrowth of gap theorizing was responding via synthesis and integration outlets between thesis, according to the arguments of resource - based theory and its focus on diversification benefits and value - maximizing hypothesis. And its antithesis, according to the arguments of agency theory with its focus on diversification costs and value - destroying hypothesis. This synthesis is culminated by the disclosure of the distinct role of real options approach as a harmony stimulating different perspectives according to three empirical and analytical studies on a sample consisted of the largest American companies listed in Fortune 500 along with seven years period (2005 - 2011). This first local attempt, which has based on panel data analysis for interpreting an expected variance of firm value due to diversification strategy, may helps with a clear vision to solve the contradiction and confusion between strategic and financial thoughts to explore the true linkages between the two studied constructs , as a strategic objective pursued towards the intent of survival in the radical environment of 21 - st century.Awareness conceptualization of the research problem with its dimensions on the one hand, and trying to overcome its effects on the other hand, have led to deduct many hypotheses to explain the relationship between diversification and firm value in relation with the first two studies, which have been coincided with moderators in consistent with the resource - based and agency theories. In addition, other hypotheses of the third study, have abducted in the context of synthesis through real options theory accompanied by an active corporate governance mechanisms. This has done in response to the dialectical analysis process and to reach the targeted strategic balance in terms of a true diversification cost - benefit tradeoff towards achieving value maximization objective, which its roots are derived from the firm's mission, vision, creed and ideology.The statistical analysis has revealed that many hypotheses were valid, including those of real options lens, which have explained the significant moderating role of corporate governance mechanisms in the positive relationship between the related diversification and firm value.Results indicate the logic and validity of the integrated perspective in exploring a diversification - option value linkage - based strategic balance thesis under some corporate governance mechanisms; Board Independency and Management Ownership. This entails multi - segments firms to be aware of the imperative of the true balance between cost and benefits of the growth through diversification in order to market new products in other industries for acquiring the benefits of multi - point competition

تطور بدائل الطاقة وانعكاسه على مستقبل الطلب العالمي على النفط مع اشارة خاصة الى العراق للمدة 2003 - 2035

Author name: مصطفى عبد الحسن فرحان الشاعلي
Supervisor name: حالوب كاظم معلة
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: The research is an attempt modest to estimate the function of global demand for crude oil, and taken it as an indicator to be used Iraqi decision maker to determine the strategic choices in the oil production , exports , trends of its markets, in order to reach the diversification of income and make the energy sector (oil & gas)as a major sector for this mission. energy sector can a be a primary source of energy because of relative , competitive merits, as well as the revision and the evaluation of the positive and negative aspects of integrated national energy strategy (oil & gas) and rounds of oil licensing in the Iraqi economy.The research is divided in to three chapter. The first chapter deals with energy fundamentals and economics of supply and demand of renewable and non - renewable energies. this chapter is, in turn, broken in to three sections explaining the foundations of energies, energy fundamentals, classifications, constraints, features and uses, the second section addresses the supply of non - renewable and renewable energy resources economies & their types, and the third analyzes the factors affecting demand for non - renewable resources and analytical comparative models and forecasting for demand.The second chapter is entitled، ،measurement and analysis of the global oil demand for the period 1996 - 2013’’, and includes three sections. the first section focuses on the historical development of the global demand for crude oil; the second explains the theoretical framework for econometric used model, and the third section titled، ،Results of measurement and Its analysis’’.The third chapter is devoted to the Iraqi economy and oil policy, and includes four sections, the first section focuses on the review of the historical development of the Iraqi economy, the second section explains investment, production, consumption and the export of Iraqi oil, The third section focuses on the national strategy and the policy of energy, and the fourth highlights the four rounds of licensing through the presentation and evaluation.The research ends up with conclusions and set of recommendations.

انعكاسات التصميم التنظيمي في اداء المنظمة طبقا لتحقيق متطلبات الموازنة بين الوقت المتاح للحياة والعمل : بحث ميداني في عدد من المستشفيات الحكومية ببغداد == The Reflection of Organizational Design In Organization Performance According To Achieve Balancing Between Available Time For Work And Life A Field Research In A Number of Governmental Hospitals In Baghdad

Author name: مصطفى جعفر عيسى
Supervisor name: سعد علي حمود عباس العنزي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: سعت الدراسة الحالية لاهداف عدة منها تحديد تاثير التصميم التنظيمي في اداء المستشفيات وابعاده (الكفاءة، تطور الموارد البشرية، رضا المريض، جودة الرعاية الصحية)، وكذلك الكشف عن الدور التفاعلي للموازنة بين الوقت المتاح للحياة والعمل للاطباء، في العلاقة بين الت | The present study has searched several objectives, including identifying organizational design influence on the performance of hospitals (efficiency, the development of human resources, patient satisfaction, achieve financial results, and health care quality), as well as detection of reactive role to balance the time available for doctors life and work, in the relationship between organizational design and hospitals performance (family and social relations, expectations of the educational and professional life, financial situation and personal budget, personal and contributions to the community, responsibilities routine in life, emotional side and psychological well - being). By using a multi - level analysis. the impact level of the study on the budget of six public hospital environment between the time available for doctors life and work,. By using multi - level analysis. The study focused on the problem through the results of the preliminary study conducted by a researcher at the six hospitals in the Medicine City, it has emerged that there is a clear interest by physicians with regard to the balance between the time available for life and work in the current study, a variable interactively can enhance the organizational design to improve hospitals performance better than if the organizational design alone. Moreover, as a result of official correspondences between the Medicine City and the Ministry of Health about the attention and emphasis on organizational design and organizational dimensions design and others as it would help to improve hospital performance in the southwestern city of Medicine, which confirms the presence of a field problem worthy of study treatment, was a promising scholar several questions for this the purpose. The researcher followed in the current study the quantitative Methods, which is one of the basic entrances in social studies, including business, comes as a result of the questionnaire style use as an essential tool in data collection. Also the researcher focused on the deductive approach at the theoretical aspect of the study begins with the development of the theory or hypothesis and then develop a strategy to be tested and verified and then accepted or rejected in terms of treatment, and focused on the field side of the inductive approach, and used the quantitative analysis for this purpose as a variables of the study, description exploratory, to check practically the validity of the outcome of the theoretical orientations, and the sincerity of hypotheses of the study, it was chosen Medicine City sample Search being the newest and largest therapeutic and educational health institution in Iraq and the Middle East, due to the assimilation of all the medical and service disciplines and requirements. The study found a set of conclusions the most important are : 1. Provided a sample of selected doctors members of the characteristics of the application of the scale condition that should characterize administrative and behavioral studies and through the sincerity and willingness to provide correct and accurate opinions about the organization staff, and have been a variety of six hospitals test disciplines as well as the selection of sample doctors who are elderly and have a high scientific qualifications and advanced expertise from there long service years in hospitals, also the reliability of the sample selected criteria for measurement purposes and the application of it, and make use of the results for the evaluation, review and comparison purposes.2. achieve the reliability and validity of the paragraph measurements of the balance between the time available for life and work variables resounding success despite being a foreigner measure has been in the American business environment which affects the good application on the local Iraqi - level action, and that drives the result to go about testing the appropriate statistical formulas for the verification and evaluation and comparison purposes with previous foreign studies, such as the acceptance of the tests extended to variables (external business environment, organizational design, organization performance), and infer from that, the possibility to take advantage of the four variables surveyed in the study to conduct subsequent studies by other researchers in other work of the health sector scale.3. Results confirmed the diagnosis of a changing external environment step which oriented attention to economic, political, cultural, social and technological factors, the labor market, hospital customer, which follows the reality of the Medical City as a government institution is still characterized as a social system that is located between the closed and semi - closed and including that makes it affects the future of the hospitals and their descent into the abyss due to the weakness of its orientation towards the environment and to gain social legitimacy from them. 4. Checking organizational design in Medical City that represent an identical image to determine the value systems in the hospital in order to suit the current organizational design that based upon validity and expand doctors responsibilities.

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
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: 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

صياغة مبادئ ادارة الاعمال وفق المنظور الاسلامي : دراسة استطلاعية

Author name: مزهر عبد السادة حنين العلياوي
Supervisor name: مسلم علاوي شبلي السعد
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: The Islaim Thought described by corporate Solutions for Human problems Which The present Thoughts and philosophies disable to immanence it.This Solutions Covered various Area Like Management, Economics, culture, Abslube Science.The Islamhc Thought Full of Mature Directions and Principles That can be Respond to the Contemporary Management Requirements. And its can be applicable at all organizations an Firms in general ,and at Arabic and Iraqi Firms in specific. The Study aim to elicited set of the Islamic Management principles. and tested it's application at Iraqi Industrial Firms.The study applied in a sample of Iraqi Industrial Firms in Basrah City ,they include ( petro - chemical - Fertilize , and paper Firms), The study used a questionare For5 collecting and inlayzing Data, The questionare consist from two measurements , the first matured principlesof Islamic Management, its Contains (9) variable explained by ( 36 ) Items, and the second matured the applicable of thes principles at Iraqi firms subject of thus study , The measurement depend on ( 4 ) variables , explained by ( 16 ) Items.The test made on three type of samples , The First sample include religion men with managerial experience. to verify that the principles respond to the Islamic men view.The second sample include the academic specialize in Managerial area to verfiy that the principles consist with contemporary management principles. The third sample include managerial leadership at the firm subject of study to verify the level of their acceptance to principles of Islamic management in their Firms work area.The study attached set of results , from the main results is , The ability of elicited set of Managerial principles from the Islamic thought that Fit to leading and managing contemporary business organizations.The principles of Islamic Management more advance in perspective and effects than the principles of modern Management.

اداء فـرق العمـــل في اطار التفاعــــل بين القيادة الرؤيوية ومرونة الموارد البشرية : بحث تحليلي لاراء القادة في مقر ديوان الرقابة المالية == The Performance of Team Work Under The Interaction Visionary Leadership Practices And Human Resources Flexibility Search Analytical Leadership In The Office of Financial Supervision

Author name: محمد ياسين رحيم التميمي
Supervisor name: علي حسون فندي الطائي
General topic: Administration and Economics
Specific topic: General Administration
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث الى بيان العلاقة بين المتغيرات الرئيسية (اداء فرق العمل في اطار التفاعل بين القيادة الرؤيوية ومرونة الموارد البشرية) للمنظمة المبحوثة (ديوان الرقابة المالية) ومن اجل معرفة ذلك فقد طبق البحث على المجتمع المتمثل بالقيادات الادارية والمكون من (42) | The research aims to release the relationship between the key variables (The performance of team work in light of the interaction between the visionary leadership and flexibility of human resources) of the Organization surveyed (Office of Financial control) and for the knowledge that has been applied research on the research community of the administrative leadership, consisting of 42 individual distributors by The organizational structure (the presidency of the Court, general managers and their assistants, and gentlemen experts), and adopted the researcher a number of research approaches discreet to test the relationship between research variables and to find out the answers to questions of intellectual and applied and the level of engagement and influence and benefit from relationships through the dissemination of research on the field respondent results.Use (the questionnaire) as a tool head of the collection of data and information plus personal interviews, has been hypotheses main and branch on which the research and on the relationships of the link test and influence in order to answer questions on the problem of search and access to the objectives to be achieved, have been using the number of the statistical methods such as the equation structural modeling, and the arithmetic mean, and the Standard deviation and percentages and the coefficient of rank correlation and simple regression analysis and track, in addition to the use of a number of shapes and diagrams to illustrate the relationship between the statement and the Search Sub dimensions and variables.The search to find a set of conclusions Among them was that there is a positive and significant correlation between the moral relationship variables of the study with a significant effect between the variables of the study, and this confirms that the results are similar to the funeral assumed assumptions search.Through the results obtained, this research have been a number of recommendations, including the need to strengthen the surveyed administrative leadership and modern, which has a constructive vision commensurate with the organization's goals with an emphasis on the importance of communication and its effective role between individuals and administrative Command's what would the organization achieves the best performance teams He urged departments to pay attention to Bemidji commitment among members of the working group and the adoption of flexible Aldrich of acceptable behavior and practices and able to adapt to environmental changes taking place in the Iraqi environment, and the search is over to make a number of proposals aimed at conducting research and future studies of the organization

تاهيل الصناعات التحويلية في ضوء البرنامج الحكومي : الشركة العامة للصناعات الكهربائية - الوزيرية حالة دراسية == Restructuring of Transformational Industries, Under The Government Program : The General Company For Electrical Industries Case Study

Author name: محمد كاظم شمخي جبر الدراجي
Supervisor name: وليد عبد المنعم عباس الدركزلي
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد التصنيع احد الاركان المهمة والاساسية لعملية التنمية الاقتصادية واحد المرتكزات الرئيسة التي تستند عليها, وفي اطار ذلك اتخذت العديد من الدول النامية والعراق خاصة في الفترة الاخيرة اجراءات ذات اثار مهمة على مستقبل التنمية الصناعية في ظل تحول الاقتصاد م | Manufacturing is one of the most important requisites of the economic development , in light of that many developing countries in the last period, especially Iraq , have taken significant procedures affecting the future of the industrial development under the transformation of the economy from command economy into market mechanism, which required focus on economic reforms and restructuring the manufacturing industry through motivational programs and policies for this important sector. the former government programs in reforming and directing the economic activity had set out from its reliance on central planning approach, thus role of the public sector has been growing over the past decades where it became dominant on all these activities, therefore , all programs, procedures and legislations that issued were in accordance with a philosophy refers to managing the public sector for the economic activity, in addition , the dominance of oil revenues on the economy has reinforced this tendency , at the same time generated approximately an overall conviction by who concerned with economic policy in which possibility of starting by these revenues to achieve development in other sectors , nevertheless, there were a magnitude efforts through national development plans in giving manufacturing industries the priority by increasing their significance because the close relationship that exists between the industrial sector and the level of social welfare.The political and economic transformations Iraq has witnessed after 2003 , furthermore the adoption of the market economy philosophy is uninitialized has led to further structural imbalances, in 2004 borrowing from international financial institutions such as the IMF and the World Bank to support the rebuilding and changing the Iraqi economy, the Council of Ministers’ decision No. 314 of 2010, which entails the reform and restructuring of state - owned companies, at the same time , giving the private industrial sector a central role in the leadership of the manufacturing industry, then those legislation and procedures have been finalized with issuance of government program in 2014, which coincided with a gradual decrease in oil revenues and increase in budget deficit as a result , then the loss of Iraq opportunity for getting alternatives of income sources and thus the government program did not achieve the desired objectives and relied upon in making structural changes in the economy in general, and the industrial sector in particular, as a result there have been many economic and social challenges emerged, the most important unemployment and a weak ability to generate income, right now many of industry manufacturing projects had become a burden on the Iraqi economy, especially after the government enduring employees and workers’ payments and other expenses without production lead them to self - sufficiency, on the other hand, Iraqi market still depends on foreign products almost totally, thus the government program did not contribute to change the map of the Iraqi economy and pulled him from the reality of industrial dependency and fails to achieve and promote the economic independence which is an important step toward political independence.

اليات تدقيق الادوات المالية المشتقة وبيان مخاطر استعمالها بالتطبيق على البنك العربي الاردني == Auditing Mechanisms of Derivatives Financial Instruments And Uses Risks Showing - Applied On Jordan Arabia Bank

Author name: محمد فاضل نعمة الياسري
Supervisor name: علي حسين علي الدوغجي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان التطور الذي لحق بقطاع الخدمات المصرفية في الفترة الاخيرة قد اسفر عن ابتكار عدد كبير من ادوات الهندسة المالية اطلق عليها فيما بعد بالمشتقات المالية (Financial Derivatives) وقد نشات هذه المشتقات كاداة لتغطية المخاطر، ثم تطورت لتصبح من اهم ادوات | This study aims at introducing a suggested to auditing tools for derivatives financial instruments and uses risks showing - applying on Jordan Arabia bank pattern to be useful for all financial institutions for the purposes of disclosing the financial instruments in their annual financial reports. It requires to separate between the derivative financial instruments that are used for circulating or trading and those which are used in the administration of risk, and the fair value disclosure of these instruments as well as distinction between the income achieved by this circulation and conventional investment instruments.Also to disclose the goals behind using the instruments for the purposes of hedged or administrating the risk and the applied strategies to implement these goals to face the needs of the financial reports users including the accounting information which accurately depicts the economic events which have affected the economic unit during the activity period. To accomplish the study objectives, the following hypothesis was used : " the availability of a sufficient disclosure in the financial reports about the use of the financial instruments and the way they are treated and measured in the accounting records, contributes in assisting the financial data users to take wise decisions ". To test the pattern, applying on Jordan Arabia bank was chosen for the purpose, because it is considered one of the comprehensive banks which offer a complete financial and banking service to meet the developed and growing needs of its customers. Therefore, this service helps the bank's resources and income to increase , on the one hand , and enable the bank to keep its present customers as well as attracting more new ones. Moreover, it supports the achievement of a balance between the various economic sectors through introducing diversified banking and financing services for all sectors. The data of the years , 2006 , 2007 , and 2008 of the applying on Jordan Arabia bank were chosen to examine the pattern.
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