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مقارنة بين مقدرات التقلص البيزية ومقدرات التقلص لتباين التوزيع الطبيعي باستخدام المحاكاة == Comparison Between Bayesian Shrinkage Estimators And Shrinkage Estimators For The Variance of Normal Distribution By Using Simulation

Author name: محمد حسين عبد الحميد جواد البيرماني

Supervisor name: اموري هادي كاظم الحسناوي

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:

تحليل الموجة الصغيرة Wavelet لتقدير منحنى الانحدار اللا معلمي == Wavelet Analysis For Estimating Nonparametric Regression Curve

Author name: محمد حبيب كاظم الشاروط

Supervisor name: ظافر حسين رشيد النجار | نوري فرحان المياحي

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:

تاثير سلوكيات القيادة الاخلاقية في ممارسات القوة في ضوء نظرية اصحاب المصالح : دراسة ميدانية تشخيصية تحليلية في عدد من كليات جامعة بغداد == The Influence of Ethical Leadership Behaviors In Power Practices In Light of Theory of Stakeholder Descriptive And Annalistic Field Study In Number of University of Baghdad Colleges

Author name: محسن رشيد مصيحب العتابي

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: اهتم هذا البحث بتناول ثلاث متغيرات ( سلوك القيادة الاخلاقية, ممارسات القوة , نظرية اصحاب المصالح) وكان الهدف من البحث تحليل المتغيرات المعروضة وتوضيح العلاقة بين كل متغير من المتغيرات والابعاد المرتبطة بكل متغير وقد اختبر البحث في جامعة بغداد باخذ (8) كلي | This research is concerned with three pillars : moral leadership behavior, power practices, and the theory of stakeholders. The purpose of this research is to analyze the variables and disclose the relationship among each variable and their dimensions. The research included eight colleges in University of Baghdad. It uses 350 survey forms 271 of them were appropriately answered by the university personnel and staff. The researcher chose the survey method because it provides a practical method of information and data gathering. The survey has been designed based on a set of international standards. The survey compasses of 64 items. The first variable, which includes four dimensions has 20 items, the second variable includes 25items, while the third encompasses 19 items. A number of hypothesizes were chosen relating to correlation and influence relations.The researcher employed statistical methods such as the statistical mean, regression, percentages, Spearman correlation, and basic correlation. The researcher finds that the moral leadership behavior helps supporting discipline power practices with followers, particularly those followers represents the interest in the eight studied colleges. In addition, the three variables are influencing each other due to the positive influence of moral leadership. They have shown different negative behavior when the moral leadership was not applied. The results were positive in term of respecting the work ethic and implementing the previously adopted policy by the organization, to motivate the followers to adopt and respect this policy. Yet, in fact, the followers are constantly complaining from the type of relationships and the absence of mutual respect in their work environment. This has been true to the college where I am working with the academic staff. One of the reasons why the mutual respect indicator shows high positive answers is that, employees are afraid that their deans or heads can punish them if they expressed true feelings in the surveys. Whereas, managers think that, they have nointerest in disclosing the truths in their organizations. Mangers can use the legal power of their positions to suppress the followers in such a way the followers feel powerless in front of any decision made by the managers. This might be the main reason to which the surveys’ results show high positive answers compared to the negative answers that may have discover true reflection of power practices.

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

Author name: مجيد موسى حميد زبين الكناني

Supervisor name: هاشم علي هاشم الموسوي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

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

انتاج الطاقة الكهربائية لتلبية الطلب الكلي في العراق : دراسة تحليلية للمدة 1970 - 1999 == Production of Electrical Energy Fulfill The Total Demand In Iraq Analytical Study For The Period (1970 - 1999)

Author name: مازن سلطان عزيز ابو صيبع

Supervisor name: زهرة حسن عباس التميمي

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 study aims to put general lines for the strategies to develop Iraqi electricity and rationalize of economic resources against attaining the demand for electricity in future through analyzing the economic and institutional variables which concern with electricity capacity for the period ( 1970 - 1999). this case would be done through three directions represented in nature of exploration of production resources , type of exploration of potential and available capacity in production stations of electricity and consuming of resources. In order to establish the aim of study and testing the validity of the hypothesis which says " The development and growth cannot be realized without production electricity energy using advanced technology fulfilling the requirements of all economical sectors and be the necessity of fulfilling personal requirements" The study reached for some suggestion & finding which the important of them are mentioned as following : 1. The rate of waste for natural resources are very high in general & specially for production of electricity.2. Declining the efficiency of exploitation of stations capacity for production of electricity during the period of study & decreasing of it in year 1999 contrasting with ( Alsco) countries, despite the a vial ability of public elements.3. Iraq needs for electricity for about ( 10030.4)MW in year 1999 and would be increased annually for about (3%)at least , if it would stay on the same electricity resources capacity per capacity in year 1999.besides the important of economic & social welfare.4. Declining of efficiency of using of electricity resources in Iraq through the years of study. that could be appear from the economic .measurement & the imperical studys such as such as : a. Validity of estimated regression relation among the rates of the growth of individual share for the electricity and for the GDP in constant prices for year 1980 by using test DF.b. The Regressions relations appeared that the rate of equilibrium among efficiency variables in long range , about(0.483). This rate is very low , so it is matching with declining of satisfying rate from electricity for different objectives.c. The results of testing of estimating relationship between behavior of dependent variables in short rang by Error correction mechanism , that there would be positive effect for changing of the independent variable against the dependant variable in short range & nearly about (0.73) from the differences among the real values and long rang & value of dependent variable would be corrected in every year by correcting the route of dependent variable growth slowly in accordance with its variables in short rang. That is of course would be related to the declining of the rate of satisfaction from the electricity & medium of productivity as a result of depending Iraq upon the revenues of oil exporting.d. Decreasing of flexibility of economic resources rationalization for Iraq against availability of electricity as a result of increasing of exploitation of electricity resources efficiency contrasting with rationalization of economic& social cost for electricity

دراسة مقارنة لطرق التقدير الحصينة لدالة البقاء مع تطبيق عملي على مرضى سرطان الدم في اليمن == A Comparative Study of The Robust Estimation Methods of Survival Function With Practical Application On Blood Cancer Patients In Yemen

Author name: ماجد هبة الله علي شريم

Supervisor name: هلال عبود البياتي

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 معظم البحوث في موضوع المعولية اودالة البقاء يوجد عليها بعض الماخذ في عملية التحليل الاحصائي الدقيق الذي يهدف الى الحصول على مقدرات ذات مستوى عالي من الكفاءة. وتبرز اهمية الحاجة الى طرائق التقدير الكفوءة هذه التي تسمى بالطرائق الحصينة (Robust Methods) | Most of researches in the subject of reliability contain clear decrease in the processes of accurate statistical analysis which aims at getting estimators of a high level of efficiency and the important of the necessity to many efficient estimation methods, which are called robust methods, appears when the data of the studied phenomenon are contaminated , it means the observations contains outliers which may produce estimators which result in increasing (decreasing) in the (MSE).A matter which leads to unconfirmed statistical inference.From this point was the goal behind this research in reaching robust estimators of the survival function through studying some robust and classical methods and bayes methods in contaminated weibull distribution , and that is by assuming three levels of contamination. namely,(? = 0 , 0.15 ,0.30 ).Also , a robust method proposed to estimate the survival function for contaminated weibull distribution.In this study , the method of simulation was used to compare between the studied estimation methods of all levels of contamination.In this thesis , the researcher concluded the success of the proposed method in estimating the survival function in comparison with other methods depending on the measures : (IMSE) and (IMAPE) so, the researcher specified a chapter for applying and using the proposed method on real data to estimate the survival function s(t).

التاثير الوسيط للدعم التنظيمي وعلاقته بالعدالة التنظيمية في تحقيق التميز : بحث تحليلي في جامعة الكوفة == Organizational Justice Relationship of The Organizational Support Impact of Its To In Achieving Excellence Reconnaissance Search At The University of Kufa

Author name: ماجد جبار غزاي الفتلاوي

Supervisor name: غني دحام تناي الزبيدي

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: تناولت هذه الدراسة التاثير الوسيط للدعم التنظيمي المدرك لعلاقته بالعدالة التنظيمية في تحقيق التميز ومدى العلاقات مابين هذه المفاهيم الفكرية اذ بحثت هذه الدراسة التداخلات العملية لتعزيز نقاط الدعم التنظيمي المدرك في اعداد وتفعيل العدالة من خلال توفير التف | This study examines the mediator effect of organizational support for its relationship to organizational justice in achieving the excellence and the relationships among these intellectual concepts.This study researches the practical overlaps to enhance points of perceived organizational support in the preparation and activation of justice by providing the interaction among human resources (Interactive justice), and encourage the suggestions (procedural justice) and distributive justice, and on the impact of staff's feeling towards the support of their organization. The study finds the impact points of organizational support that be mediator in the relationship among the dimensions of justice organizational and excellence organizational based on personal commitment and focus on the customer and innovation.The selected sample was 299 teaching staff in colleges of the University of Kufa. The study finds that there are encouraging conclusions with higher level of perceived organizational support in respect of organizational justice.The study uses statistical tools to analyze and test the data and information by adopting statistical programs that ready for social sciences (SPSS,19), (LESERAL V.8.80) and (MOD GRaph) programs.Because the study has pursued research methodology and dimensional analysis , it is a diagnostic analytical study, and its importance lies in that it will emerge an intellectual philosophical for the nature of the study variables, based on effort applied organizational justice and organizational support, and the ability of organizational excellence to guide organizations surveyed to take advantage of its knowledge and experience stored in address its problems, in the context of the current reality of human resources working, and the possibility of formulating strategies for effective management of these resources, in the context of philosophy of organizational justice and organizational support to create human resources whom capable of giving these organizations with sufficient flexibility to adapt to environmental changes and achieve organizational excellence. The study implications has been presented on six chapters, the first chapter devotes to view the most previous studies relied upon the study, while the three subsequent chapters discuss the rooting intellectual and philosophical of the study variables, The fifth chapter specialize of the analysis and statistical treatment, the study concludes by sixth chapter examines the main conclusions, recommendations and proposals.The study reaches intellectual and applied conclusions that diagnose the truth and the reality of prevailing regulatory philosophy of justice in the application environment, and also the nature of perceived organizational support in the surveyed organizations, and reaches what human resources in organizations surveyed, the study also concludes to the conclusions and recommendations.

اثر تطبيق حوكمة الشركات في الحد من ممارسات ادارة الارباح بالتطبيق على عينة من الشركات المساهمة المدرجة في سوقي عمان والعراق للاوراق المالية == The Effect of Application of Corporate Governance In Limiting The Practices In Earnings Management An Applied Study Ina Sample of Corporation Listed In Iraq And Amman Securities Exchange

Author name: ليلى ناجي مجيد الفتلاوي

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: تهدف الدراسة الى بيان اثر تطبيق حوكمة الشركات في الحد من ممارسات ادارة الارباح حيث تلجا بعض الشركات الى ممارسات ادارة الارباح من خلال التدخل في عمليات القياس والافصاح المحاسبي للتاثير في الارقام المحاسبية المقرر عنها مستغلة بذلك المرونة في المعايير المحاس | the thesis aims to show the effect of corporate governance in limiting the practices in earnings management as same companies practice earnings management through the interference in the measuring and accounting disclosure taking into consideration the flexibility in the accounting standards to choose between the methods and policies of the accounting alternatives.The Junes amended sample was used to measure the earnings management. Indications promoted by The China Securities Regulatory Commission (CSRE) were used to measure the level of corporate governance in 42 companies listed in Amman (SE) and 20 companies listed in Iraqi (SE) and from all different economic sectors for the period 2006 - 2009 Conclusions reached 1 - Earnings management differs in the said markets from one sector to another. The Iraqi SE sectors are listed as follows : A) Hotel & tourism sector.B) Banking sector.C) Manufacturing companies.D) Services sector.E) Insurance sector.F) Agricultural sector. G) Investment sector.Where as in Amman SE sectors were listed as follows : A - Manufacturing companies.B - Services sector. C - Insurance sector.D - Banking sector. 2 - There is a positive relation between the variable of percentage of shares owned by top shear and the earnings management in all working economics sectors.3 - There is a negative relation between the posts of board directors and the top executive manager and earnings managing in all working of economic sectors except services sectors.4 - There is a negative relation between variable share percentage owned by top share and earnings management in all economics sectors.5 - There is a negative relation between the variable number of independent (outsiders) members of the board of directors and earnings management in all working economic sectors except the Banking sector in which there is no significant statistical relation.6 - There is a negative relation between the variable share percent owned by two of the top 10 shareholders after the first top holder and the earnings management in all working economic sectors except the insurance sector in which there is no significant statistical relation.7 - There is a negative relation between the foreign investments in the company and the earnings management in all sectors except the Banking and the Insurance sectors in which there is no significant statistical.8 - There is a positive relation between the holding company variable and earnings management in all sectors of working economic sectors except the services sectors in which is no significant statistical relation.9 - There is a positive relation between the variable of what the government owned share in that company and the earnings management is the ( manufacturing companies insurance and banking )sectors whereas the relation was negative in the services sector and in other sectors in general.The researcher recommended that it is vital to Issue laws and legislations concerned with corporate governance and a guide of the obligatory rules to be practiced by the Iraqi companies due to its impact on reducing the earnings management implementations

التحليل الجيبي المتقطع والمويجي المتقطع واستخدامهما في عمليات الاخفاء للصوت والصورة == Discrete Cosine Transform & Discrete Wavelet Transform In The Hiding Process For The Speech And The Image

Author name: ليلى مطر ناصر المحنة

Supervisor name: خميس عواد زيدان

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: للاهمية المتزايدة للتحويلات الرياضية ومدى مساهمتها في حل العديد من المشاكل العلمية، وكذلك موضوع الاخفاء steganography، الذي اخذ مفهومة يتطور واستخدامه يتزايد يوما بعد يوم لما له من اهمية كبيرة في توفير الحصانة والسرية للبيانات الرقمية لاي وسط كانت وكذلك | Because of the increasing of importance of the Mathematical transformation and its solutions for the scientific problems, and also. The steganography which it is develop ,more and more, with its expanding in performing security and Robustness for the digital data for any media and for decreasing the capacity of the Storage and increasing the speed in transmitting and receiving, we use in this thesis the discrete cosine transform and the discrete wavelet transform as a comparative study through the hiding methods, which its applied in the time domain and frequency domain, and applied the statistical term MSE which is always used for comparative, and added another term MAPE as a support term and then calculate the PSNR to measure the quality for the images and sounds after reconstruction depending on the two terms, the colored image are applied because of its high specifications for its large area in the storage through hiding processes, which its depend on the (LSB) method of hiding. And in this thesis it is proposed a methods for designing new coefficients depending on the filters Haar and DB - 4, and the design depended on a mathematical and logical methods, and as an application for the comparative and proposed methods it depended on a sample of (24) persons which we took their images and speeches to apply the Process by hiding the speech through the image for every person, and then applied the transformations depending on the proposed Algorithms, the program is designed by the researcher using Matlab language, and then the comparative applied between the used methods which showed high quality in reconstruction and performed a proposed methods in the security depending on the mathematical transform and not only on the methods of cyphering for data through hiding and this methods for cyphering the mathematical transform give a high robustness for hiding data.

الدمج بين الطرائق الاعتيادية والغلاف الطيفي بالتحويلات للاستقرارية باعتماد القطع والنافذة المثلى

Author name: لميعة باقر جواد الجواد

Supervisor name: عبد المجيد حمزة الناصر

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 بعض طرائق تقدير معلمات الانموذج المختلط من الرتبة الاولى باستخدام المحاكاة == Comparison Some Parameters Estimation Methods For Mixed Model of Low Order Using Simulation

Author name: لمياء محمد علي البدراني

Supervisor name: لميعة باقر جواد الجواد

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: يهدف البحث الى دراسة طرائق تقدير معلمات الانموذج المختلط (الانحدار الذاتي - الوسط المتحرك) (Stationary Autoregressive - Moving Average Model) المستقر من الرتبة الاولى ARMA(1,1) مع دراسة الحالات الخاصة له، وهي : ARMA(1,0), ARMA(0,1) دراسة نظرية وتجريبية با | This thesis aims to studying the parameters estimation methods of the stationary mixed model (autoregressive - moving average) of low order ARMA(1,1) with the special cases of it which are : ARMA(1,0) and ARMA(0,1) in regard to time domain analysis in univariate time series.Using Exact maximum likelihood estimation methods (EML) and the approximating methods : backforecasting (BF) and Conditional least square (CLS) beside Moment method (M.M) with suggested conditional method (SC) and alternative method for moment method of ARMA(0,1) model. Driven some estimators for some special model.A comparison is done among the different methods by using criteria : mean square error (MSE) , mean absolute percentage error (MAPE) and average absolute error (AAE) and using several simulation experiments ,and iterating each experiments(1000) times, The results it found that the (EML) is better and more efficient than others. From the more notice conclusions that the relation between the sign and moment estimator for ARMA(1,1) model that is : when the sign is positive means the root gives invertable model and when the sign is negative means the root gives invertable model. The thesis consisted of four chapters, The first chapter contained introduction and literature review. The second chapter discussed the deferent estimation methods, The third chapter contained the experimental part using simulation for different sample sizes of series. It had been arrived at some conclusions and recommendations were consisting the fourth chapter

ادارة المعرفة الشاملة واثرها في الفاعلية التنظيمية على وفق مدخل راس المال الفكري : دراسة ميدانية في وزارة الكهرباء == Comprehensive Knowledge Management And Its Impact On Organizational Effectiveness : Accordance To Intellectual Capital (Field Study In The Electrical Sector)

Author name: قيس حمد سلمان

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: خلال العقد الاخير من القرن العشرين بعض المنظمات صنعت تاريخا بينما الاخرى اصبحت تاريخا، وذلك بسبب ان الاولى اهتمت بمواردها غير الملموسة، مثل، المعرفة وراس المال الفكري، بينما الثانية اهملتها واعتمدت فقط على الموارد الثابتة. ونظرا لاهمية الموارد غير الملموس | Over the last decade of twentieth century, some companies have made history, while others have became history. Because the first have given priorities to intangibles, like (Knowledge and Intellectual) and others had neglected it, depending on their existed resource only. For the importance of the intangible resources, organizations have created specific management units, called “Knowledge management” which give high attention to that resources. Environments is continually exceeding in complexity, in the same time technological development continuous and exceeding change, in addition to a crossing cultures, in such situation, knowledge management became unable to support organization knowledge needs because it take care in internal function and activities only, and ignore the outside environment. According to that environmental pressure and its threat, organizations should adapted, to do that organizations created comprehensive knowledge management (CKM) which cares about internal and external organizational environment in the same time. (CKM) is a hole philosophy which aimed to pursue and support intangibles and systemic knowledge, and in the same time give importance to intellectual capital (IC) which considered the main creator of knowledge. The (CKM) has four basic approaches : Internal efficiency approach, information systems approaches, personnel efficiency approach and (IC) approach. (IC) has been chosen as a moderate variable between the independent variable (CKM) and dependent variables (Organizational effectiveness).The research is divided in to two major parts : First side : Theoretical part which has shown in two chapters, the first one shows previous studies and the methodology of the research. The methodology contains research problem which summaries the necessity of the benefit that organizations can get from there intangible resources. Three major hypotheses have emerged from research problem, with many branch hypothesis have followed as follow : The second chapter was titled “the research theoretical, frame work, (CKM, IC, And organizational effectiveness). This chapter takes in details the meaning of (KNM) and the difference between it and the partial KM. the chapter in the same time shows its basic philosophy and explain its variables measure. There are high importance to (IC) especially about its meaning. Second side : practical side : In this side the research measured the hypothesis which depending on information had collected from electric sector by questionnaire, which was considered as a basic instrument to collect information. In addition the researcher used many others ways for this purpose, like interview and documents. Third chapter had describe and analyzed research variables according to sample response. The fourth chapter shown result analysis and hypothesis approval. The last part of this chapter explained the importance of the effective variables and its priorities. The fifth chapter was appalled for results, recommendations, and suggestions. The researcher used many statistical instruments to improve the right or wrong of hypothesis, the importance among them are : simple & multiple regression, Path analysis, factor analysis, Canonical correlations. The research has reached many results, the most important among them are mentioned below : A - all major and branch hypothesis have significant impact on organizational effectiveness and (IC).B - the impact of (CKM) on organization effectiveness accordance (IC) is more than the impact with out (IC).C - intangible resources have a high importance in increasing organizational effectiveness.D - Organizations which researched do not give suitable carefulness to their intangible resource.At the end the researcher give many recommendations : 1. Organizations should give large carefulness to knowledge because it is a power, otherwise its power will be usefulness.2. Organizations must established (CNM) which maintain knowledge and adapt (IC) according fixed technology.3. A high attention should be given to human capital as it is the most importance part in (IC).4. Organizations priorities should be listed according to their mission and strategies.5. Giving the structural capital and relation capital for purpose of (IC).6. Organizations must sharing in knowledge portfolio knowledge to success and servile.

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

Author name: فضل لطف ناشر عبيدان

Supervisor name: هاشم علي هاشم الموسوي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

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

تاثير العوامل التسويقية في راس مال الزبون بحث تحليليي في عينة من المصارف الحكومية في بغداد == The Effect of Marketing Factors On The Customer Capital - An Analytical Research On A Sample of Governmental Banks In Baghdad -

Author name: فرح هادي حسين النعيمي

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 الحالي الى التعرف على تاثير عدد من العوامل التسويقية (الانشطه التسويقية،حقوق ملكية الزبون،ومنافع العلاقة)، في راس مال الزبون, وتتجسد مشكلة البحث في الاجابة على التساؤلات الاتية : 1. ما تاثير العوامل التسويقية في راس مال الزبون؟2. ماالانشطة الت | The present research aims at identifying the effect of a number of marketing factors (the marketing activities, customer equity, and the relation benefits) on the customer capital. The research problem is embodied in answering the following questions : 1 - What is the effect of marketing factors on the customer capital? 2 - What are the marketing activities practiced by the bankers? 3 - What is the level of customer equity for bankers? 4 - What are the types of the relationship benefits gained by both banks customers? Research sample : To conduct the applied side of the research, (6) branches of Al - Rafidain Bank and (5) branches of Al - Rasheed Bank were selected, in addition to the Department of Banking Studies and Processes at the general management for each of the banks. The most important hypotheses of the research were as the following : 1 - There is an effect of the marketing factors on the customer capital. 2 - There is a correlation between the marketing factors and the customer capital. 3 - There are differences between both banks in the marketing activities, the customer equity, the relationship benefits and customer capital. Research Method : The descriptive analytical method was used to explain the effect of marketing factors on the customer capital. To achieve the research aims, a collection of instruments such as (questionnaire, personal interview, observation) was adopted. The most prominent results the research arrived at were : there was a significant effect of the marketing factors on the customer capital, there was a significant correlation between the marketing factors and the customer capital, and there were significant differences between both banks at the level of marketing activities, the customer equity, the relationship benefits and customer capital. The research came out with a group of recommendation, the most prominent of which were the necessity to establish behavioral databases for customers in order to benefit from in classifying the customers into groups according to the size of contributions for each group in profits achieved by both banks, and to establish centers of customer services at both banks branches.

توظيف نهج سطوح الاستجابات المتعددة المرتبطة في تصميم المعلمة الحصين مع تطبيقات عملية

Author name: فرح عصام حسن

Supervisor name: ابتسام مصطفى كمال

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: هذه الاطروحة كانت محاولة لايجاد اساليب كفوءة يتم فيها معالجة حالة الاستجابات المتعددة المرتبطة في تصميم المعلمة الحصين، بتعميم نهج سطوح الاستجابة وتوظيفه في خمسة اساليب مقترحة اخرى، في كل منها تم الاعتماد على دالة هدف مختلفة تعالج حالة معينة، والدوال المو | The purpose of this study was to find efficient techniques that extend the application of response surface methodology to the multiple robust parameter design, for cases in which multiple responses are correlated. The study recommends the use of five techniques, in each one a different function was employed. These functions are : 1. Squared loss function2. Principal component function3. Canonical correlation function4. Multiple correlation function5. Partial correlation function In the five suggested techniques the model of Quesada & Casteillo which is a generalization of Vining and Myres model for the one response case, was considered. The model was assumed to follow the assumptions of the seemingly unrelated regression equations system. And Zenller’s two stage technique was employed to estimate its parameters. The five suggested techniques were employed in five different experiments for different fields. Then the results were compared with the results of Quesada & Casteillo approach for multiple robust parameter design. The comparison was based on criteria of the average mean square error, which was the lowest at the most optimal solutions produced from the suggested techniques and for the following applications : 1. Optimization and robustness of the High - performance Liquid Chromatography. 2. Optimization and robustness of the carry and release function of a coated drug.3. Optimization and robustness of the computers network efficiency.4. Improvement and robustness of the quality of coffee treated by a new technique.5. Optimization and robustness of the function of a printing machine in adding colored inks.

بعض طرائق التشخيص والتقدير في الانحدار الذاتي الخطي وغير الخطي ذي الرتب الدنيا == Some Method of Identification And Estimation For Linear And Nonlinear Autoregressive Models With Lower Order

Author name: ﻓﺭﺍﺱ ﺍﺤﻤﺩ ﻤﺤﻤﺩ ﺍﻟﻤﻬﻨﺎ

Supervisor name: عبد المجيد حمزة الناصر

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: Time Series Analysis face Two important Problems, take Part in the base of Statistical Work, Which are : Identification and Estimation Problems Specially in Stationary limits. Thus, the identification Process Was based in most of the researches on the Linear Models, Where had used many Methods, Some of them by graphics, and some Other by identification's Criterion's for instance : AIC and BIC Criterions and Others. On the Other hand, the estimation Process stands also on the parametric Methods only, for many years ago. But, the Complexity and improvement of the Phenomena's, and the Progress made in Computers, In both hardware and Software, and the Progress happened in the Numerical Analysis, Courage's the researchers to make their Papers and articles in advanced topics deal with Problems Which could face the identification and Estimation, either the difficulty of large sample size , or by the nonlinear Patterns which could suit some models from others. Furthermore, some Phenomena's may change its behavior at some point (Period) of time, so, it may have two different Patterns (Models) or more. Therefore, at the same time the researcher introduce the Classical identification (AIC , BIC) ,also introduce the new ones ( Table - C and FPE that depended on Kernel function. Where the researcher Make a Suggestion Kernel function in identification. Also we concern with Estimation parameter of Linear and nonlinear Model AR(P) , EXPAR(P) , SETAR(L,K,K,…,K). Here , the researcher also introduce a suggestion of Estimation method grouping the advantages of each of Parametric Estimation Like (Burg and Fisher) and nonparametric like (Spline) together. Also the researcher offers and there proposition about using MGCV Criterion for Estimation ( Spline Method) so in comparison. Also researcher introduce a Suggesting , using the initial Value for Smoothing parameter in Estimation Method (Spline). The researcher used Simulation experiments, by using ( Monte - Carlo) Method, where applied with different Sample Size and different Parameters, Where first : The identification suggesting shows an efficient Criterion especially With the model AR and SETAR , Second : for the estimation suggesting which shows an efficient criterion compared with all the models applied in the simulation experiments

مشكلة التصحر وتداعياتها على القطاع الزراعي في العراق : رؤية استراتيجية == The Problem of Desertification And Its Impacts On The Agricultural Sector In Iraq Strategic Vision

Author name: فاطمة مصحب لفتة

Supervisor name: ثائر محمود رشيد العاني

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:

مقارنة بين الخوارزمية الجينية والشبكات العصبية في تقدير موقع الوسيط لنماذج الانحدار متعدد المتغيرات اللامعلمي == Compared Between Genetic Algorithm And Neural Networks To Estimate The Model of Multivariate Nonparametric

Author name: فاطمة عبد الحميد جواد البيرماني

Supervisor name: صباح منفي رضا الشمري

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: تستعمل الطرق اللامعلمية في البيانات التي تحتوي على قيم شاذة، الاهمية الاساسية في استعمال الطرق اللامعلمية هو تحديد موقع الوسيط، ففي انموذج انحدارمتعدد المتغيرات يكون من الصعوبة تحديد موقع الوسيط لوجود اكثر من بعد وتشتت القيم وزيادة بيانات الظاهرة المدرو | Used Nonparametric methods to estimates the data containing outlier values ,where classical statistical methods are affected in estimation by having these values,the fundamental importance in the use of Nonparametric methods in the estimate is to identify the median location ,in the multivariate model be difficult to identify the location ,because the model contain more than distance , dispersion of the values and increase sample size.In this thesis it has been the application of genetic algorithms and neural network to find estimate for the median location so dependent on a minimum covariance determinant as one of nonparametric method robust in estimate.The comparison was made between genetic algorithm and neural network in determining the best way to give more accurate results and faster as especially when increasing the size of the sample in addition to the proposed methods and most important characteristics of genetic algorithms and neural networks , possibility of merging with each other to generate a new generation of genetic algorithms and neural networks , after determining the best way of comparison between the genetic algorithm and nural network as well as between the proposed roads are estimated coefficients of the model to the changing time - smoothing spline using either paved parameters have been estimated in manner CV. The study has been applied to environmental pollution statistics to drinking water for the year (2013) included all of Iraqs’ provinces except for the Kurdistan region , divided into (10) months have been used (9) the types of chemical indicators and physical causing contamination of drinking water at the minimum of the measure exceeded.The most important conclusions , the application of genetic algorithm Fast - MCD - Nested Extension where better than MWCDgenetic algorithm , either the proposed genetic algorithm resulting from the merger between Back propagation and above results were better than MWCD genetic algorithm , in terms of neural networks , the use of neural network ART were more the accuracy and speed of multilayered neural network Back propagation and from genetic algorithm Fast - Nested Extension , either neural network resulting from merger between the network ART , Multilayered neural network as well as compared with the proposed genetic algorithm.

اثر الانظمة الخبيرة في تحسين المعلومات الكلفوية

Author name: فاطمة زيد سلمان القرة غولي

Supervisor name: نصيف جاسم الجبوري

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:

تحديد افضل اسلوب تمهيدي حصين لتقدير انموذج انحدار لا معلمي مع تطبيق عملي == Determination of The Best Robust Smoothing Technique To Estimate A Nonparametric Regression Model With Practical Application

Author name: غياث حميد مجيد

Supervisor name: فارس طاھر حسن الكواز

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: لقد شهدت طرائق تقدير نماذج الانحدار اللامعلمي في السنوات الماضية توسعا كبيرا، ويعزى ذلك التوسع الى توصل الباحثين الى صعوبة مواكبة الطرائق المعلمية المستعملة في تقدير نماذج الانحدار بسبب المرونة المطلوبة عند تحليل البيانات سواء كانت البيانات كمية ام نوعي | In the past many years, the methods of estimating nonparametric regression models have been witnessed a significant expansion, due to the researchers reach difficulties to cope with use of the parametric methods in estimating of regression methods because of the desired flexibility during data analysis whether being qualitative or quantitative. But this expansion in the field of estimating nonparametric regression models come up with the major development in the hardware and software of computers, which leads to development of nonparametric regression methods and one of the most important methods is smoothing methods.In this research, the study takes different types of smoothing methods which include Kernel Smoothing and Smoothing Splines and their significant role in estimation of nonparametric regression models to describe the relationship between the explanatory variables and response variable. The researcher employs the concept of Robustness in the smoothing methods that have been adopted in this research, by using three types of smoothing methods which are Local Polynomial Kernel (LPK), Penalized Spline (PS) and Spline Regression (SR) which ends up with robust smoothing methods which are, Robust LPK, Robust PS, and Robust SR.Many issues may face the researcher while smoothing nonparametric regression models, such as data includes outliers. This leads to use the robust methods when smoothing the nonparametric functions. To do this certain methods of robust nonparametric regression has been used instead of some suggested methods in case of outliers exists in data. Therefore, the aim of this dissertation is to estimate the nonparametric regression model using robust smoothing methods and making comparisons between different methods. The researcher took the most useful researches deals with this subject such as robust methods that use these methods to estimate nonparametric regression model, and apply them in two fields, experimental and practical, in experimental field we use the simulation technique to have constant data that simulate the real data that use it in practical field. In practical field real data has been taken from Iraqi Stock Market especially the data about Al - Khaliej Insurance Company, the response variable represents the Close Price for Stock and the elementary variable is the Trading Volume. Also, the researcher suggested some of the most important conclusion drawn from experimental and practical fields in addition to some recommendations that can be adopted in future studies

تاثير استعمال مخاطر التدقيق على جودة تقديرات الادارة للوحدات الاقتصادية المتعثرة ماليا == The Impact of Using Audit Risks On The Quality of Management Estimates of Financially Distress Economic Units

Author name: عواطف جلوب محسن

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: تكتنف اغلب الانشطة التي تمارسها الوحدات الاقتصادية مخاطر متنوعة منها ما يتعلق بطبيعة النشاط ومنها ما هو متعلق بطبيعة العمليات المالية والهيكل التنظيمي للوحدات الاقتصادية , وان عمل مراقب الحسابات يتميز بالحساسية العالية تجاه الوحدات الاقتصادية فهو ملزم بان | Most of the economic activities have risk with a variety of units including those related to the nature of the activity and some of which is related to the nature of the financial operations and organizational structure of economic units, And the auditor work is characterized by high sensitive to economic units that obliged to deal with the risks of the realization of economic units on the one hand and with the audit risks of the other hand, and should be taking into account all the special standards of the process audit with the rules of professional conduct and principles of accounting that generally accepted. The research aims to define the concept and types of audit and determine the economic units stages before the financial collapse risk, as well as the extent of the economic departments units listed on the Iraq Stock Exchange's that have a commitment to make estimates about the continuity With an indication of the extent to which the auditors in Iraq use of audit risk when their scrutiny of financial statements in economic units in general and the financially troubled in particular, with the statement impact of the use on the quality of the audit of financial statements and estimates of management of the troubled economic units financial risks. The research came out with a number of conclusions, including : 1 - Most of the departments of economic units in Iraq does not comply with the preparation of budgets for the units and submitted to the relevant authorities represented by the Department of Registrar of Companies and the Office of Financial Supervision and the Iraqi market for securities not even to the auditor.2 - There is a positive relationship between audit risk by the quality of the accounts and financial statements and management estimates of the economic units Observers.The research also recommended a number of recommendations including : 1 - The regulators represented the Department of Registrar of Companies and the Office of Financial Supervision and the Iraqi market for securities claim economic units commitment to provide discretionary budgets in the last six months of the fiscal year And identify deterrent penalties similar material or moral sanctions and fines imposed on those units in the event of its failure or delay to submit the final accounts.2 - The need for the regulatory authorities requiring the auditors in Iraq to use of audit risk when auditing the financial statements of economic units.

نقل التكنولوجيا وبناء القدرات المعرفية في ظل تحديات اتفاقية حماية حقوق الملكية الفكرية مع اشارة خاصة الى العراق == Technology Transference And Building of Knowledge Abilities In Condition Challenges of Agreement of Intellectual Property Rights Protected With Special Refer To Iraq

Author name: عمار محمود حميد العلي

Supervisor name: ثائر محمود رشيد العاني

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: In a world characterized by rapid technological change where increased innovation, research and development and expansion of the possibility of scientific application of new technology and the increasing knowledge content of goods density versus diminishing the role of unskilled labor for the benefit of human capital rates, and the goods and services of the life cycle of the shortest and greater flexibility in responding to the needs of consumers worldwide, as well as on developments in the field of discovery and use of substitute raw materials and industrial, agricultural and service purposes. Led all this to the significant changes on the level of productivity and global competitiveness and specialization in the framework of the international division of labor compound based on specialization in part Awajza of one item, specializes in every state in the feature to the stage of the production cycle Item become so knowledge including the associated high human skills The technology developed local environments capable of assimilation and development mainly competitive advantages between countries of the world to seize trade and growth opportunities, and became the Global Competitiveness Index product Kara states to determine the level of economic growth, where the witness production in developed countries, large dynamic range from full automatic Alyedjalasalebantagyh new in structural changes Adarhalanteg and to develop existing projects and modernization of production art user down to the emergence of new projects. The foundation of intense competition, and the rules of success in change, and the challenge of restructuring the economy through Alakhzbasil technology largely depends more than ever on knowledge Intensive density. The manufacture of the means of production, information and electronics industry Aladoahualberrukemoyatothit means of agricultural production and the discovery of types of varieties of agricultural plants and genetic genes as well as the development based on the technology services sector, what are the Almthelh of those areas of economic activities that has become a working knowledge of the most important rules and accessories production to keep away the economy, in light of openness and global competition, about the possibility of the use or employment of the traditional labor or raw materials known. Under the composite pattern to divide the new international work that is not characterized by the direction of the low relative costs to produce goods feature or only resource abundance features but works towards the concentration of comparative advantages according to a new scale it is mainly based on knowledge and technological superiority enjoyed by the State's specialized or have a comparative advantage in parts specific item in this area, and this works to the increasing acquisition of the benefits of specialization in international trade, especially for Thigh countries that have benefited from the opportunities offered by the case of openness, especially the developed countries by the increasing decline of the benefits that can be obtained by developing countries in the event of failure to take positions and policies and measures likely to own human capacities capable of using advancedtechnology and localization of technology and adaptation of knowledge in light of the challenges of protecting intellectual property rights, including knows Agreement (TRIPs) which has introduced in the General Agreement of the World Trade Organization by the developed countries in order to maintain what we can gain from the benefits of To keep the technology gap and knowledge and Ajajolha in a monopoly position. As these countries proceeded to promote to and should be re - WTO as an international organization concerned with the affairs of world trade in the multilateral framework of an international agreement that includes all economic respects those relating to trade in goods and services, allows the parties that possess technological knowledge to have its economic and trade advantages and wide, especially through an agreement ( TRIPs). As part of the efforts of countries in the world to join the World Trade promotion organization toward a market economy, especially the case of Iraq after 2003, it became clear that the question of accession and development and development of economic linked Balakhzbasbab technology is not only a physical as parts but by emphasizing the cognitive aspects and adapt the technology in line with the environment the local economy in line Ua as evidenced by the historical experiences of Ahmahaltakid on restructuring the economy as a way to promote economic development. And reinforce that direction and become more complex due to imposed by the WTO and should be changed to the domestic legislation and regulations in order to comply with the contents of their agreements especially with regard to the agreement (TRIPS) relating to trade in goods and services, to coincide with the difficulty and complexity of the technology itself and the challenges of transport and resettlement by importing countries , in light of the increasing spending ratios on R & D by developed countries and companies Aalimh activity, and seek to shift from the traditional economy based on trade ordinary goods to the new - based trade with the cognitive content of higher commodity economy within the framework of the so - called industries sunrise or high - dynamic products and production competitiveness. Based on this, I realized many countries, it is in order to get technology and resettlement should become the basis of which the local cognitive capacity building of the human element, and the awareness of the role that governments can play in this direction in order to accommodate the technology. Especially since the transfer of technology has become a subject mainly direct foreign investment and contracts for licensing and franchise through transnational companies and their ability to own human capital and decryption technology Package Technology Package and the creation of technological base and national in form steel and flexible able to raise productivity and competitiveness.

الاتجاهات المعاصرة للابلاغ المالي على وفق تقنيات تقويم الاداء : دراسة تطبيقية في المديرية العامة لصحة واسط == Contemporary Directions For Financial Reporting According To Techniques of Performance Evaluation - In Implementation On Public Health Directorate of Province Wasit

Author name: عماد غفوري عبود النجار

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: This study deals Contemporary Directions for financial reporting according to techniques of performance Evaluation - In implementation on Public health directorate of province Wasit. Accountancy is one of the basic data units, its purposes developed according to the response of developing demands. Financial and to study it are being as a part of studying in accountancy, as the task of the accountancy is not only to produce accountant data but also, it ought to be got such data to the beneficiary parties in a way to facilitate their tasks and that is called financial Reporting.Generally, economical units faced a rapidly changeable environment of demands and materials; therefore, it is obliged to such units to respond and to go a head with developing their technologies and strategies to be able to rapidly response to those changes. As for , it is essential ,as it far as the study is concerned find out to develop the modern scales to perform the new operated aims of the units representing by increasing the levels of quality and finding out the client’s satisfaction through obeying his demands instead of concentrating on the scales of the short - time financial performance.Thus, there is necessity to develop the sales of performance which are not only concentrated on the financial aspects but also on the non - financial aspects according to a comprehensive frame to reflect the activities of the unit entirely, showing the range of applying strategic aims. As the current accountancy systems are not enough to cover requirements of using the balanced performing Card which is one of the techniques to develop evaluation of strategic performance. The researcher tried to adapt the outputs of the financial Reporting at General Directorate of Wasit Health which was one of the service units applied the - accountancy system and scales of non - financial performance to be integrated with the scales of financial performance according to the mentioned pattern in the study.The importance of integration of scales of financial and non - financial performances are being the base of appearing modern aspects in the field of scaling and evaluation the performance which is the balanced performing card

تحديد وتخصيص تكاليف الهدر باستخدام اسلوب تدفق المواد : دراسة تطبيقية في الشركة العامة لصناعة الاسمدة - المنطقة الجنوبية == Definition & Specification The Waste Costs According To Materials Affluence Approach Applied Study In The Southern State Company For Fertilizer Industry

Author name: عماد عبد الستار سلمان المشكور

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:

استخدام طريقة Kernel في تحليل الارتباط القويم مع تطبيق

Author name: عماد عادل عبد السلام عناب

Supervisor name: ظافر حسين رشيد النجار | زكي جواد الصراف

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: في هذا البحث تم استعراض طريقة تحليل الارتباط القويم الخطية (Linear Canonical Correlation Analysis) والمقترحة من قبل Hotteling (1936) وتطور خوارزميات الاحتساب فيها، اذ تتلخص فكرتها بقياس معاملات الارتباط بين مجموعتين من البيانات في كل منها عدد من المتغيرات | This research studied the Linear Canonical Correlation Analysis (LCCA) proposed by Hotteling(1936) , and the development approach of it is algorithms. LCCA is a method to find the correlation coefficients between two groups of data involved different variables by calculating Eigenvalues of the block Variance - Covariance ( or correlations) matrix of the two groups, and their associated Eigenvectors as weighted to each set group data to find a series of canonical varieties to each group set. The correlation coefficient between the first canonical of each set which corresponding to the maximum eigenvalue called first canonical correlation. LCCA have some properties that should be exists to work with it , the importance one is the multivariate normal distribution of each set of data , and the linearity relationship between these variables. The research studied also the Kernel methods with some Kernel functions to establish the symmetric Gram matrix by inner Product of the original data set of each group, and then using the same approach as LCCA but in this case with a semi positive matrices instead of positive defined matrices in LCCA , this mean with combine between classic CCA and Kernel methods which is called Kernel Canonical Correlation Analysis (KCCA). The advantage of this knew method to discover more relationships between sets of variables. The goal of this research to show how to obtain the optimal weighted that when multiplicities by the original sets of data will maximize the canonical correlation coefficients. Some simulation experiments were applying here in order to find that KCCA methods exceed the assumptions of LCCA, the canonicalcorrelations that come from this new method is greater than from classic method, with consideration propose two mixed kernel functions.In application side, we suggested a true parameter ? in kernel function instead that used in simulation.