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الامن الغذائي في العراق وافاقه المستقبلية في ظل المتغيرات الاقتصادية المحلية والدولية == Food Security In Iraq And Its Future Prospects In The Light of Economical Local And International Variables

اسم المؤلف: خالد قحطان عبود
اسم المشرف: عبد الستار عبد الجبار موسى
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: الجامعة المستنصرية
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعد تحقيق الامن الغذائي من المواضيع التي تحظى باولوية في مختلف الدول سواء كانت متقدمة ام نامية وكذلك فان المنظمات الدولية الزراعية المتخصصة قد اعطتها اهمية خاصة من خلال جعل اول اهداف الالفية الثالثة للامم المتحدة هو "القضاء على الفقر المدقع والجوع" وتسعى | Food Security is considered one of the significant subjects that has the priority in various countries whether these countries are advanced or developed one. It is worthy to say that the Specialized International and Agricultural States had supported Food Security great and private interests by making the first aims of the third thousand era for UNITED NATIONS is " Destruction the Poverty and Hunger".These Countries , including Iraq , look forward , within their economic resources to achieve that aim , but there are actually economic local variables that influence on the local agricultural production and to stop its achievement.On other hand , there are International Economic Variables that participate to impact in Economic Activity for its various and different sectors , including the Agricultural Sector , especially Iraq meets its Food Requirements for the main foods through import.This Thesis aims to study and deal with the concept of Food security in many Local and International aspects , as well as , to benefit from Advanced International States ' Experiences I this field (European Union as a Sample) , besides several Food and Social Protection Programs in some Developed Countries (Brazil as a Sample) and to recognize the reality of Agricultural and Food Abilities for Iraq and knowing the challenges ¬¬¬¬¬¬¬¬that may be faced , and to concentrate on the effects of Internal and International Economic Variables that influence on Food Security for Iraq and to plan forthcoming future horizons for Food Security by expecting the size of Food Gap for the most important strategic Food products , with concentrating on the most significant schedules during the period (2003 - 2014).Thesis has divided into four chapters , each Chapter is subdivided into three topics.Chapter One has dealt with , as a Conceptual Framework for Food Security , Food Security and the problem of Substitution , as well as , the most important and Effective Internal and International Economic Variables on Food Security.Chapter Two has concerned with Agricultural Policies and Social and Food Protection Programs in Advance and Developed Countries altogether (As Selected Samples) through studying Joint Agricultural Policy for European Union with concerning with the essence of Food and Social Security Schedules in Developed Countries and to mention to Food and Social Protection schedules in Brazil as a Sample.Chapter Three had dealt with the reality of Food and Agriculture in Iraq for the period (2003 - 2014) as well as the Agricultural Potentials in addition to the Food Situation in and the challenges that may be faced.Chapter Four has concerned with the effects of Internal and International Economic Variables in Food Security for Iraq and its forthcoming horizons.Last , many conclusions and recommendations were achieved. The most important conclusions are that food security levels in Iraq during the duration (2003 - 2014) are to fluctuate for various reasons, despite a slight improvement in agricultural production, especially total food grain, but he does not keep pace with domestic demand are to cover the food deficit through imports cover, and therefore the impact on the self - sufficiency ratios and the size of the gap nutrients, either the most important recommendations, it must rely on agricultural policies aimed to develop the agricultural sector based on the first two pillars reliance on the private sector, whether individuals or agricultural companies under the guidance of the state and the second increase in agricultural support and expansion of presenting the different kinds and forms of various started to talk a distortion in the economy, taking into consideration the suit in the case of Iraq,s accession to the World Trade Organization.

الدور التنموي لصناديق الثروة السيادية في بلدان مختارة مع اشارة خاصة الى صندوق تنمية العراق == The Developmental Role of Sovereign Wealth Funds In A Selected Countries With Special Reference To Iraq Development Fund

اسم المؤلف: خالد شامي ناشور العطواني
اسم المشرف: فلاح حسن ثويني
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: الجامعة المستنصرية
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The Sovereign Wealth Funds (SWFs) become, By Controlling a Huge Financial Assets and Increased Impact Within International Financial Markets, a Fundamental Pillar of Investment Through The World and One of The Most Important Indicators of Financialability of counties that owned themBecause They Can , BY(SWFs) , Converting The Financial Surpluses Coming From Natural Resources Into Productive Assets That Lead to Diversifying Income Sources , Achieving Fair Wealth Distribution Among Generations, Reducing Economic Shocks Effect, Stabilizing The Economy and Enhancing The Development. This Thesis Deals With The Problem of Countries That Depend on Revenues Coming From Natural Resources (Especially Iraq and other Developing Countries). As most of these Revenues are coming from Oil which its Prices and Revenues are Unstable, so those Countries are Exposed to Negative shocks and Structural imbalances that deepening because inefficient investment of oil revenues. Thus, the idea of establishing a (SWF) is a vital solution for the problems mentioned above and also to manage effectively the revenues coming from natural resources (non - renewable) in achieving economic stability and development. This study assumes that (SWFs) can be an important financial instrument for stabilizing the economy and for supporting the development. To Explain that, the study discusses experiments of U.A.E, Kuwait and Norway with (SWFs) and evaluates the performance of Development Fund of Iraq (DFI) in achieving different goals of the development with a perspective to adopt the idea of establishing a (SWF) consistent with the conditions of Iraq economy. The study concludes that an independent and qualified management with clear and transparent strategy are the main requirements for a (SWF) to be effective and productive in its role to achieve stability and development that can be seen by experiment of Norway. For Iraq, the study concludes that although (DFI) has successes in financing some economic sectors, but it suffers from major weaknesses like unclear strategy, inefficient management, unqualified control and unavailable data. Thus, (DFI) was unable to perform an effective role in supporting stability and sustainable development. The research suggest that Iraq needs to establish its own (SWF) with independent and qualified management to protect its natural resources, especially oil, and to direct financial surpluses coming from oil reasonably to assure sustainability for development and generations.

التاثيرات التنموية لمصادر التمويل في الاقتصاد العراقي للمدة 2004 - 2013 == The Developmental Effects of Financing Sources In Iraqi Economy For The Period 2004 - 2013

اسم المؤلف: حافظ عبد الامير امين
اسم المشرف: فلاح حسن ثويني
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: الجامعة المستنصرية
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The financing of Development plays an essential and important role in directing the internal sources of finance through the domestic credit, which includes the savings and how to improve and mobilize it for the credit purpose by multiple expansion in all the payments instruments which are used by deferent institutions dealing in both money and stock market. Besides the internal financing, there is the external finance which includes the direct foreign investment ,Loans, Grants, and Subsidies.The lack of developed money and stock markets, Limitations in marketing the bonds, Limitations of financial channels through which savings are collected and mobilized, Weak banking sector which lack the trust of Public, and the Accumulation of debt and it is service, All of these flaws are the characters of developing countries which produce negative consequences in these countries, and Iraq is not an exception.According to the economic logic, every developing country cannot achieve an accelerating development, unless making accumulation through some time horizon, and this Accumulation achieved through three connected stages. The first one the existence of savings, the second is the improving of these savings to assure the flow of investments without relying on foreign lending, and the latter represented by directing these savings to the productive investments, such as industrial and agricultural ones. That is to say, the possibility of achieving accumulation after making a coincidence between the supply and demand of savings through the intermediate financial institutions and financial markets, to develop the national economy, in condition that there is an economic visionAbstract coincide with the developmental abilities to achieve the targeted economic development.The study lies into three sectors, the first one deals with the intellectual and economic fundamentals of the finance sources, and this sector subdivided to three articles, which survey the fundamentals of internal and external finance, the relation between the developmental finance and the public expenditures, invention and poverty, and the nature of finance source and it is developmental consequences, respectively.The second chapter which is contains three articles, is about the finance in selected countries. The first one surveys the most important the world - wide developmental consequences of finance sources, while the two later chapters the developmental finance in south Korea and Algeria respectively. The third chapter consists of four articles, is dealing with the development finance in Iraq. The first article devoted to the development and conditions in Iraqi economy during the period 2004 - 2013. The second and third articles are about the internal and external finance in Iraq respectively, while the last one deals with how to correct the finance path and the available alternatives in Iraqi economy. Finally, the study contains some conclusions and recommendations.

استعمال نموذج قياسي للتنبؤ بالطلب العالمي للنفط الخام في ظل الازمات مع اشارة خاصة للعراق == The Use of A Standard Model To Predict The Global Demand For Crude Oil In The Light of The Crisis (With Particular Reference To Iraq)

اسم المؤلف: حاتم كريم بلحاوي القريشي
اسم المشرف: جواد كاظم الموسوي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: الجامعة المستنصرية
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعد النفط الخام من السلع الاستراتيجية المهمة التي تتوقف عليها جميع نشاطات القطاعات الاقتصادية على المستوى العالمي لما تتمتع به من مزايا كثيرة بوصفها مصدرا مهما للطاقة , لذا ازدادت اهمية الطلب العالمي على النفط الخام ولهذا جاءت اهمية دراسة التنبؤ بالطلب | The crude oil from the strategic goods the task which depends upon all the activities of the economic sectors at the global level with the many advantages as an important source of energy so increased the importance of global demand for crude oil and this came the importance of forecasting the global demand for oil are the topics of interest of the many researchers and academics as well as international organizations and institutions of what the predictability of giving a clear picture of decision makers in the oil policies at the national and international level and applied side (standard) into the study through the use of several statistical models (the model of linear, model gray boot model sorrow, the model of the steep self - moving averages) and use a researcher of the statistical program EASBRIG(statgraph) was not limited to the study of the world oil market only But shed light on an important aspect of the reality of the Iraqi oil sector where based problem that there are multiple factors affect in determining the quantities required presented in global markets crude oil does not summarize the specific factors in accordance with the logic of economic theory that require a lot of other factors affecting the balance of the world oil market, the most important oil crises and international cuisine during the term (1970 - 2015) and to find an appropriate way to predict the global demand for crude oil until the year (2030) there were also many justifications in choosing the subject of the research, including with respect to the needs of many identifies the most important factors affecting the world demand for oil and the impact of the oil crises and international on world oil markets as well as confirms the assumption that studies of predictive would give a clear picture of the The owners of the economic decision for the future of the world oil market in order to take all necessary and appropriate measures adopted, a researcher of the SNF first research approach (descriptive using inductive reasoning) which explain the foundations of the logic of economic on both sides of the world oil market and focus on the most important factors for the main and secondary stakeholders in global demand for crude oil with reliance on data, indicators and international organization of international energy and OPEC and other data and the second approach (quantifiable) which clarified the statistically the validity of economic theory through showing results and interpretation and analysis based on statistical curriculum adopted the methodology included research questions, including what are the most important factors for the main and secondary stakeholders in defining the balance of international oil market? What is the impact of price fluctuations of crude oil on the economic growth rates of the exporting countries and the importer of crude oil? What is the impact of global crises in determining the balance of the world oil market? In terms of the limits of the study was on two sections of the border is temporal duration (1970 - 2015) the spatial border it includes the balance of the world oil market and balance of the world oil market and the reality of the oil market and the structure of the Iraqi search included four main chapters each chapter contained three detectives and requests the divided into the demands and to give a detailed picture of the subject of the study study concluded a set of conclusions and recommendations is the most important. 1 - There are several factors that determine the required amounts presented of crude oil which applies with the logic of economic including what was outside the logic of economic theory such as geopolitical oil crises and international cuisine. 2 - Forecasting is the global demand of crude oil from the important topics which gives a clear reference to decision makers and the resolution of the Economic Future action suitable for nappy the balance of both sides of the world oil market. 3 - The coordination of oil policies at the level of the OPEC countries and senior oil producers in the world for Diaper rash to export quotas and oil policies appropriate the stability of crude oil prices and thus the stability of the world oil market

سياسات التجارة الخارجية للعراق بعد 2003 وافاقها المستقبلية في ضوء تجارب مختارة == Trade Policy In Iraq The Implications And Orientation After 2003 And Its Future Prospects In The Light of Selected Experiences

اسم المؤلف: بثينة حسيب سلمان الشريفي
اسم المشرف: مظفر حسني علي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد السياسة التجارية احد اركان ادارة الاقتصاد كونها تؤثر في متغيراته الكلية والجزئية وتتداخل عضويا مع السياسات المالية والنقدية، لذا فدراستها في واقعها وافاقها توفر سبيل للارتقاء بها ومن ثم ارتقاء الاقتصاد، لاسيما ان عالم اليوم هو عالم الاندماج في الاقت | Trade policy is one of the pillars of economic management because it affects to the macro and micro variables and interfere with the fiscal and monetary policy , therefore , studied in reality an prospects provide the means to bring them up and then improve economy to integrated with the global economy. The aime of this research is to provide perspectives on possible solutions to the challenges facing the trade of policy in Iraq by studing the experiences a number of Arab countries and analyzing the reality and evolution of trade policy adopted by these countries. In addition , the research studies the economic progress in the world and then provide future options or scenarios represent general frame work for trade policy which coordinates with Iraqi economy status and the trends of globle economy. The research concluded that the benefit from the enablers of trade policy will have a bigger role in the positive impact on economic activity in Iraq The research recommends activating bilateral trade agreements with all over the world especially with the European countries. in the framework of developing the capacity of the economy , especially agreement ( multiple ) comprehensive , economic ; scientific , and trade which will contributes in raising efficiency of economic sectors to create positive Integration and efficiency with the world. to decline the cost of co integration , especially since the Iraqi economy is in urgent need of guidance in the performance of economic action larger role for the possibility of the market mechanism In guidance during the current period

العلاقة بين اليقظة الاستراتيجية والثقافة التسويقية واثرها في توجهات ادارة التسويق == The Relationship Between Strategic Vigilance And Marketing Culture And Its Impact On Marketing Management Orientations

اسم المؤلف: انتصار عزيز حسين
اسم المشرف: ظافر عبد محمد شبر
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يسعى البحث الى معرفة اهمية كل من اليقظة الاستراتيجة والثقافة التسويقية وتاثيرهما في توجهات ادارة التسويق، لذا تم بناء مخطط فرضي توضح فيه العلاقات بين المتغيرات واثر بعضها في البعض الاخر. وصيغت ستة فرضيات رئيسة اشتقت منها عدة فرضيات فرعية جرى اختبارها باد | The research tries to identify the importance of the strategic vigilance and marketing culture and their impact on the orientations of marketing management, so a virtual diagram has been established to show the relationship among the variables and the impact of each of them on the other. Six hypotheses are formulated , and derived from them branch hypotheses which were tested by using statistical instruments. The strategic vigilance and the marketing culture are considered as explanative variables and marketing management as responsive variable.The study aims at identifying the marketing philosophy adopted by the management and the extent which suits the company's financial and human capacities as well as its present environmental circumstances within the context of the strategic vigilance and the marketing culture common in the minds and thoughts of the concerned management.The Iraqi Airways Company has been chosen as the society of the research and a questionnaire form is used to collect the data , ( 160 ) forms are distributed out of which ( 150 ) are suitable for analysis. The subjects include personnel in decision - making centers ( such as members of the council of the company management , the department managers ,the heads of the sections and units ) in the company. To enhance the data collected by the questionnaire form , personal meetings ,field observations and annual reports of the company are conducted. The analysis of the data is done by using the ( spss - 22 ) computing programme.The study reached many conclusions the important of which are : 1 - There in an interaction and integration between the strategic vigilance and marketing culture that contributes in making the company management constantly ready to face the unstable environmental circumstances and the sudden events as a strategic vigilance , and the company's internal management based on values and traditions Integration that every individual in the company takes it as marketing culture.2 - The company management adopt in its marketing orientations the philosophy of Selling preferring it to the other marketing philosophies and orientation. From this We conclude that : A - The company management is interested in its internal environment more than the external one which means that producing and offering services are done before knowing the need and desires of the customers , that is from the company's perspective rather than the customers perspective.B - The company concentrates on developing its services offered now without thinking of Vitiating these services and their markets in accordance with the new need and desires of the customers and the necessity of enlarging and vitiating these markets as a strategic aims as long as the opportunity for the markting growth is available. The research is enclosed with many recommendations the important of which are : 1 - It is necessary that the company management invest the integrated and positive relationship and dynamic interaction between the strategic vigilance and marketing culture and marking use of them when applying the scientific method in adopting a marketing philosophy or orientation in accordance with environment and in order to assume a distinguished status among the world airlines companies and to recall its old reputation which it lost when it faced exceptional circumstances.2 - Despite the fact that the marketing orientation of the company towards selling is considered a successful one on the short term , the company management should think of a marketing philosophy that keeps pace with the development of the modern age and on long term strategies based on the outside - towards - inside perspective of the company with an understanding of the customers' actual needs and the way of keeping contact with them for a long time and the nature of the competition and the movement of the competitions in the market and balancing the interest of the customer and that of the company and the society ,and protecting the environment and its resources.

التقديرات الحصينة للانحدار الضبابي == Robust Estimations For Fuzzy Regression

اسم المؤلف: محمد جاسم محمد
اسم المشرف: ظافر حسين رشيد النجار
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

استعمال بعض الطرائق اللامعلمية في تقدير نموذج الانحدار الذاتي اللاخطي بوجود متغير خارجي مع تطبيق عملي == Using Some Nonparametric Methods For Estimation of Nonlinear Autoregressive Model With Exogenous Variables With Application

اسم المؤلف: علي سلمان حبیب
اسم المشرف: فراس احمد محمد
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The analysis of the nonlinear time series, namely the Nonlinear Autoregressive with Exogenous Variable (NARX) model, is considered one of the complex problems.Correct order determination is very important to identify the model. Two different methods are proposed to determine the order for (NARX) model. The researcher also uses three different nonparametric methods to estimate nonlinear regression function of the model.The first proposed method to determine the order for (NARX) model was the Additive Splines Estimation to determine the correct order of the model. This method is based on Additive Property to treat the augmented ( Curse Dimensionality ) problem.The second proposed method was Cross - Validation approach leave one out, based on the kernel estimate of regression function which is directly based on data. Three different methods are used for model estimation. The first method is Smoothing Splines. The second is Artificial Neural Networks (ANN) ,and the third is the BRUTO algorithm which is an adaptive backfitting and uses Generalized Cross - Validation.For comparison purposes between the various estimation nonparametric methods and to find out the best fitting for the data, two Criterion are used : Mean Square Error (MSE) and Mean Absolute Proportional Error (MAPE), and select the best method which gives the best fitting of the data ; then applying the best method on the Electrical Loads and Temperature in Basra Governorate for the months (from May to October) in 2015. The researcher concluded that Additive Splines method play an effective role in order determination for the used model and the results show that the identified order is close to the correct order; and that the ANN is the best estimation for (NARX) model

مقارنة مقدرات بيز لدالة المعولية لانموذج ويبل للفشل باستعمال دوال خسارة مختلفة مع تطبيق عملي == A Comparison of Bayes Estimators For Reliability Function of Weibull Failure Model By Using Different Loss Functions With Practical Application

اسم المؤلف: صبا صباح احمد الجميلي
اسم المشرف: لميعة باقر جواد الجواد
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Weibull failure model considered being one of the well known failure models because of its different applications in addition to its importance in the reliability field and life tests.This thesis focused on a comparison of standard Bayes estimators for reliability function of the two parameters Weibull distribution by usingsix different loss functions, three of them have been suggested by the researcher.And for that, the methodology of this thesis depended on the following methodologies : - First : - Theoretical study, the standard Bayesian estimations has been derivatives elaborately to reach the Bayes estimators forms for the reliability function of Weibull distribution by using symmetric and asymmetric loss functions which been explained elaborately, and these are quadratic loss function, logarithm loss function and precautionary loss function to reach to the standard Bayes estimators which called quadratic Bayes estimator (QB), logarithmic Bayes estimator (LB) and precautionary Bayes estimator (PB)) respectively. And those loss functions have been Modified by suggested three modified loss functions counterpart to the functions above to reach proposed estimators which called (modified quadratic Bayes estimator (MQB), modified logarithmic Bayes estimator (MLB) and modified precautionary Bayes estimator (MPB)) respectively.Second : - Experimental study by designing number of simulation experiments using various values of parameters and sample sizes, and with repetition of (10000) times for the comparison among the estimators and by using the mean square error (MSE) to reach efficient estimators with minimum variance. And a collection of real negative and positive values have been tried for the constant which is used in proposed loss functions to reach the best value may used in the comparison, and then a comparison between the six preference estimators is done to show which estimator is the most accurate to be used for estimation the reliability function of Weibull failure model, and best results have been obtained from those simulation experiments.The results of these experiments showed that the modified precautionary Bayes estimator (MPB) is the best for the reliability function of Weibull failure model than the other estimators which have been used in this thesis, and the second best method is the modified logarithmic Bayes estimator (MLB), and after that the precautionary Bayes estimator (PB) and then the modified quadratic Bayes estimator (MQB), also all proposed estimators are better than the logarithmic Bayesestimator (LB) and the quadratic Bayes estimator (QB) which results not to be shown in preferences.Also the results of these experiments show that every proposed estimator is better than its known counterpart.Third : - Application study by taking the best Bayesian estimator in the simulation experiments which is the proposed modified precautionary Bayes estimator (MPB) and applied practically on two experimental real data from WeatherFord company for oil well digging in the Bazergan area of Misan governorate which are represented by the time to failure of the operation of the drilling fluid pumps.From all above, the most important conclusions and recommendations have been offered from the results of this thesis as a specific contribution in the reliability field.

اثر التحول نحو النشاط الخاص على الموازنة العامة في الاردن للمدة (1980 - 2001) == Privatization Impact On Jordan Budget (1980 - 2001)

اسم المؤلف: وليد خلف علي الزعبي
اسم المشرف: فريد جواد كاظم الدليمي
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Most of developing countries suffered from economical crisis in 1980s of the last century which was caused by the external debts. In order to avoid this crisis and to rectify imperfections in economy, these countries tended to. Implement recitification programs that has led to change the economical policies that were implementel baler. Recenty, Jordan has tended to Privatization and the main reason for that are the economical crises from which Jordan has suffered. So, Jordan adapts rectification policies, the most important of which is Privatization policy as a result of unsatisfied Performance of the Public Sector, This study aims at : 1 - Evaluation privatization impacts on Jordan general budget.2 - Studying the of privatization on some general economical remarks in Jordan economy. This study involves four chapters : The first deals with the concept of privatization, its aims, techniques and the obstacles it was faced by. The second chapter deals with presenting and analyzing on Jordan general budget. The third chapter deals with the direct impacts of privatization on Jordan general budget, Finally, the third capter presents the indirect impacts of privatization on Jordan general budget. This study leads us to infer some conclusions, the most important of which : 1 - One of the most important reasons that makes the Public sector companies failing at performing its duty is the laws and instructions by which these companies are working since these laws and instruction limited the activity of public sector companies. 2 - Privatization process has led to decrease the general external debt of the national grass product from 223% in 1989 to 78. 4% in 2001 Also, this process has led to decrease the general internal debt of the national gross product form 41% in 1989 to 22% in 2001 which has positive impact on the general budget. This studs steers the researcher to the following recommendations. 1 - To motivate the private sector for investment, there is necessity, for a legal background that protects it and saves the capital. In addition to profits of the investment process. 2 - Gradual preenting of interests for the privatized companies in the stock market to get the best income. That is because presenting the whole interests may cause a decrease in their prices. Consequently, the price of buying the government companies lass than the compete price.

طرائق تقدير انموذج راش للبيانات المصنف متعددة القياسات مع تطبيق عملي == Methods of Estimating The Rasch Model For Multiple Categorical Data Measurements With Practical Application

اسم المؤلف: وضاح صبري ابراهيم المناصير
اسم المشرف: دجلة ابراهيم مهدي العزاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعتبر انموذج راش (The Rasch model)، من اهم نماذج نظرية السمة الكامنة (Latent Trait Theory) للنظرية المعاصرة لقياس سلوك الفرد، المبني على البيانات المصنفة، وهو احد نماذج الاستجابة للفقرة الاحادية البعد، بمعنى ان درجة الفرد في الاختبار لا يجب ان تكون دالة ( | Rasch Model is considered as one of the important models in Latent Trait Theory for the contemporary Theory to measuring human behavior that depends on categorized data. It is one of the response models for one dimension point i.e., the mark of an individual within test mustn’t be regarded as an evaluation for other individual’s samples that are used within Item Calibration.Therefore, the thesis aims at comparing some methods for Rasch Model’s parameters for Categorical Data Measurement by using Mean Absolute Percentage Error (MAPE).The following methods are also used : The Joint function of Maximum Likelihood Estimation Method (JML), The Maximum Likelihood Estimation Method (MLE), Cohen’s Approximation Estimation Method (CAE), and Bayesian Estimation Method ( BEM ) and the first adjusted Bayesian Estimation Method ( BEMFS ) and the second adjusted Bayesian Estimation Method ( BEMSS ). The thesis includes a suggestion for a method to find the initial values of Rasch model’s parameters that are used in the previous mentioned methods and simulation is also used for overgeneralizing the results for the methods within various sizes levels, in which n : (n=10 , n=25 , n=75 , n=150 , n=300 , n=500 ) and ( n ) represents the individuals and (m) represents the number of the items ( m= 10 , m= 25 , m=35 , m= 45 ) and four different distributions are used ( Binomial , Poisson , Normal , Beta ). It is found that the best method for estimating the parameter of item difficulty (?_j), is The Joint function of Maximum Likelihood Estimation Method (JML) and the best method for estimating the parameter of individual’s ability (B_i), is the Bayesian Estimation Method of the Second Adjusted. Danial’s test for intelligence is used in AL - Mustansyria University, College of Administration and Economics, Fourth year, morning studies only and the number of students are (531). The main conclusions are : By comparing all the methods with the suggested ones to estimate Rasch model’s parameters , it is found that the best estimating for the parameter of individual’s ability (B_i), is the Bayesian Estimation Method of the Second Adjusted by depending on the smallest value for Mean Absolute Percentage Error (MAPE) and all the distributions are concrete and constant. It is found by comparing the methods to estimate the parameter of item difficulty (?_j) that the Joint function of Maximum Likelihood Estimation Method is the best for estimation , in which Mean Absolute Percentage Error (MAPE) is appeared with the smallest value and for all the concrete and constant distributions. It is found from the average of the correct answers of the testes that the tests items are within a closed level for each item and this gives the opportunity to students to answer the items. It is found from the average of the correct answers of the testes that the average of response is very good and it is between ( 0.47 - 0. 26 ) for more than 500 students from the total 531. This shows the similarity between students to have Danial’s test for intelligence. It is found from standards statistics ( T ) for the test items after comparing them with the tabled value for the natural distribution of the moral connotation ( a = 0.05 ) and the value ( 1.6449 ) that all the values without moral connotation and this confirms the acceptance of the test’s items to apply it on students’ sample which has different levels of difficulty but still parallel.

المعايير المحاسبية في ظل المدخل الوضعي ودورها في الابلاغ عن نتائج الازمات المالية في القطاع المصرفي العراقي == Accounting Standards In Light of Positive Approach And Its Role In Reporting The Results of The Financial Crises In The Iraqi Banking Sector

اسم المؤلف: وسن يحيى احمد الساكني
اسم المشرف: سعد سلمان عواد المعيني
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The researchers interested in studying the situation of accounting theory assumptions about (compensation administration, the premise of religion and political costs) and its relation to the positions and behavior of the administration towards the selection of specific accounting policy without the other on the grounds that these policies provided by accounting standards as substitutes for measurement and disclosure. But most of those studies and research have taken place in the stable economic conditions or implicitly assumed it as well. But this research is trying to test the ability of accounting standards on the production of lists (accounting numbers) have the ability to interpret the economic conditions of economic units under the conditions of the financial crisis and the behavior towards those standards departments under the same circumstances. Thus, the problem of the research revolves around the appropriateness of the current financial reporting (measurement and disclosure) in the Iraqi banking sector in the presentation and interpretation of the real results of economic conditions of the units in the shadow of the financial crisis, and included the importance of the study to understand the relationship between the stomach accounting standards in accordance with the statutory entrance and behavior of departments in reporting activity results and financial position in light of the financial crisis and considering that this behavior and their reactions and the impact on the basis of financial reporting in the development of standardsin the local environment, also aims to study the criteria ability (local rules and international accounting) in interpreting the results of economic units and predict their situation under conditions financial crises. The researchfound a set of conclusions and perhaps the most important : 1. The theoretical situation close to reality compared to the theory of the standard, the former concerned the interpretation to know the reasons for the preference management of this practice without the other, and by the assumptions that explain the administrative behavior and predict the results of the accounting practice on the financial position of economic unity second Contrary to that put forward plans for what ought to be practice.2. Despite the emergence of the entrances for various construction accounting theories, but that all the entrances are focused on the first two approaches and modes based on the empirical basis using a realistic analysis of accounting practice, and the second standard is based on the trends and keep accounting theory to reach the ideal goals and believes the need for taking into account the fact when building a practical standard theory in order to be viable.3. that the financial reporting of the results do not reflect the real results of the unit in the shadow of the financial crisis, and for several reasons, including the administration's desire to retain administrative positions or to avoid losing their customers from existing and potential investors, especially in light of the low value of the assets and the recognition of the changes associated with crises He also recommended that the search : 1. The need for accounting and regulatory standards of the Iraqi Council in response to update issued by the accounting standards, particularly with regard to the acute financial crisis times.2. trend towards the application of international accounting standards in order to unify the financial statements with the countries of the world for the purpose of comparison and the expansion of foreign investment in the local environment.3. the necessity of activating the role of regulatory bodies for the application of professional and ethical standards and the application of corporate governance to curb the exploitation of accounting practices in conditions of crisis.

واقع الاستثمار الزراعي في العراق في ضوء تطور هيكل الطلب المحلي على المحاصيل الزراعية == The Reality of Agricultural Investment In Iraq In Light of The Development of Domestic Demand Structure For Agricultural Crops

اسم المؤلف: وداد علي زغير المنشداوي
اسم المشرف: مناهل مصطفى عبد الحميد العمري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: انطلقت الدراسة من مشكله مفادها تنامي الطلب المحلي على المحاصيل الزراعية(النباتي،والحيواني) نتيجة زيادة معدل النمو السكاني في العراق، يقابلها تدهور في الانتاج الزراعي الفعلي الناجم عن ضعف التخصيصات المالية الموجهة للاستثمار الزراعي،ولكون البيئة الاستثمارية | The study has started with the problem indicating that the growing domestic demand for the strategy in both its food products (vegetable and animal) as a result of increasing population growth rate in Iraq encountered with degradation in the actual agricultural production resulted from the lack of financial allocations concerning agriculture investment.Because the investment environment is expeller of agriculture investment in Iraq due to financial and administration corruption despite the Existence of main element that Iraq gets in agriculture sector represented by natural , human and financial resources that lead to create a food gap and deficit state which cannot match with the domestic demands for these agriculture corps which must be imported from abroad from foreign markets because they represent the main food for the population. The study aimed at identify the invested allocations directed to the agricultural sector and the actual spending, has been shown that the level of growth of the production rate these crops (wheat, rice, white meat and eggs) was very low during the period (1990 - 2014).So Iraq resorted to rely on imports to secure the consumption needs of wheat , rice, red meat and eggs entirely. In the same time Iraq enjoys a high level of self - sufficiency crops such as ( barley and maize ). Through the study the researcher reached to conclusion that the size of the food gap for these crops , determine the proportions of self - sufficiency and the percentage of reliance on overseas by highlighting and determining the annual need of the population of these crops and analysis of the actual volume of production in Iraq ratios. Finally it was made future prospects for increasing agriculture allocations investments and encourage agricultural investment and create attracted investment environment in order to reduce the gap between demand of this sector and the actual agriculture production , then get rid of imports by reaching self - sufficiency in Iraq. The study adopted the style of the descriptive and statistical analysis, and the style of comparative analysis by identifying the Egypt experience in the field of agricultural investment, and a comparison of the change in the agricultural, both production quantities (plant and animal) for some strategic agricultural products before and after the start of the agricultural initiative for 2008

اقتصاديات الطاقة المتجددة في دول مختارة == The Economic of Renewable Energy In Selected Countries

اسم المؤلف: هيثم عبد الله سلمان
اسم المشرف: علي حسين علي المشهداني
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: No doubt that the production of renewable energy is considered to be the major indicators to make the status of the sustainable development goes up. Therefore this study depends on "hypothesis saying" Despite of increasing the production costs offossil energy and the difficulties of extension of using it, it is considered to be very energy necessity to attain the sustainable development indicators. That is due to its positive role to prevent the environment pollution end differing the resources of energy production. Therefore this study comes into three chapters to deal with how to get use of the renewable energy by depending on the experience of Germany and Egypt.Finally the study got to some conclusions most of them that the hypothesis applied with, the state of economy and environmental of Germany end Egypt. Also the study got to some suggestion and finding.

طرائق تقدير معلمات الانموذج المختلط الخطي الطبيعي الملتوي في حالة القياسات المكررة مع تطبيق عملي == Method of Estimating Parameters of The Skew - Normal Linear Mixed Model In The Case of Repeated Measures With Practical Application

اسم المؤلف: هند وليد عبد الرحمن الجبوري
اسم المشرف: محمود مهدي حسن البياتي
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تم في هذا البحث دراسة احد اهم النماذج الواسعة الاستعمال والتطبيق في تحليل البيانات التي تتصف بكون المشاهدات فيها تاخذ شكل قياسات مكررة Repeated Measures والذي يعد تعميم للانموذج المختلط الخطي (LMM) في حالة عدم تحقق الطبيعية Normality، وهو الانموذج المختل | In this research, the one of the most important widely used and application model was studied in analysis the data which are described by the observations take repeated measures form, which regarded as generalization of Linear Mixed Model (LMM) in the case of the lack normality, it is the Skew - Normal Linear Mixed Model (SN - LMM), which widely used to analysis the longitudinal data that characterized by the observations take repeated measures form and correlated among of them, this model express of these correlations by the random effect, it also achieved normality through the assumption that the data are distributed multivariate skew normal distribution.Also the research is concerned with the multivariate skew distribution generally and multivariate skew normal distribution specially with addressing the importance and used of these distributions, then dealing with the Skew - Normal Linear Mixed Model (SN - LMM) from its importance, used, properties, modeling, and parameters estimation methods Three important method are used for estimation the fixed effect parameters, random effect parameters and skewness parameters, in addition a proposed method by researcher, these methods are : 1) Maximum likelihood (ML) Method.2) Restricted Maximum Likelihood (RML) Method.3) Bayes Method.4) Proposed Method.A comparison among the best of these methods is made in the application aspect which contained the practical application on two clinical experiment including two samples of diabetic patients data, Who were given a new drug, the data of two samples are represent the repeated monthly measures for the level of sugar and some other variables which are taken for patient from the beginning of the experiment, after three months , and after six months from start to give them the new drug, in aim to study the effect of age and sex, which represented the fixed effect, also the visits times, that the repeated monthly measures are taken in these visits for the sugar level and other variables which represented the random effect, the comparison among the best method are held by using statistical standard the Mean Square Error (MSE), it was found in general that the proposed method is the best to estimate the fixed effects because of its lower mean square error compared to other methods, and the Bayes method is the best among these method to estimate the random effect and random errors because of its lower mean square error compared to other methods.

تاثير النظام القيمي للعاملين في الفساد الاداري بالعراق : دراسة اختبارية في وزارات عراقية مختارة

اسم المؤلف: هديل كاظم سعيد
اسم المشرف: صلاح محمود عبد الكريم الرحيم | منقذ محمد داغر
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: ادارة عامة
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: لم يعد خافيا على احد ما تسببه ظاهرة الفساد الاداري من اثار سلبية على الادارة، والاقتصاد والمجتمع بشكل عام، مما يستوجب تناول هذه الظاهرة بالمزيد من الدراسة والتحليل، بهدف الوصول الى الاسباب الحقيقة وراء هذه الظاهرة، والمساعدة في وضع اجراءات مكافحة اكثر فا | The influence of the workers values system in the administrative corruption in Iraq Empiricism study in selected Iraqis ministriesNo longer a secret to anyone what caused the phenomenon of administrative corruption of negative effects on the administration, the economy and the society in general, This requires covering this phenomenon with further study and analysis, aiming to reach to the truth reasons that are behind this phenomenon, and assisting in the development of (to help of developing) more effectively striving procedures suited with reality and the local environment.Therefore, the present study centralizes on the study of the influence of the workers values system in the administrative corruption in Iraq through empiricism study in selected Iraqis ministriesFor the purpose of application of this field study and test its tasks collected data from (144), individuals occupying positions (general manager, the Director of the Department, and the official Division), distributors stratified between three ministries of the Iraqi ministries lead three diverse activities (engineering, educational and service). And that are The Ministry of Housing and Construction and the Ministry of Higher Education and the Ministry of Municipalities and Public Works, respectively. And to achieve results has been adopted means descriptive statistics (percentage, and center computational, and the standard deviation, and the weight percentile). As well as means (ratiocinative) indicative Statistics (correlation coefficient, gradient, and moral tests, and variance analysis for the Kruskal Wales).The statistical results produced a number of results, perhaps the most notable is the recognition at the official level that there is the problem of administrative corruption and diagnosis (recognize) of the problem half of the solution, What have government support of the official and popular any future plan to fight corruption. Also found there is a difference (difference) between ministries sample attitudes towards the diagnosis of administrative corruption and this indicates that the specificity of each ministry consists of the nature of the work and the nature of the institutional culture prevailing in each of these ministries.The study concluded with group of recommendations and proposals to deepen the awareness of the values and work ethic, or public office In thought and behavior among workers in the administrative body (apparatus), to be embodied firstly practice the mentioned ethics on leaders such devices, and sensitized to the dangers of the scourge of corruption, its symptoms, risks and consequences.

موازنة خط التجميع المتعدد باستخدام خوارزميتي الاوزان الموقعية المرجحة وكومسوال : دراسة حالة لخط الخياطة في معمل (7) - الشركة العامة للصناعات الجلدية - بغداد == Balancing The Multi Assembly Line By Using Ranked Positional Weight And Comsoal Algorithms Case Study At The Sewing Line Factory (7) /The General Company For Leather Industries (Gcli/ Baghdad

اسم المؤلف: هالة حمد ماجود
اسم المشرف: صباح مجيد سعيد النجار
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: قدم المهتمون في حقل ادارة الانتاج والعمليات الكثير من الدراسات والبحوث العلمية التي سعت الى تطوير اساليب وطرائق معالجة مشكلات عدم توازن خطوط التجميع بانواعها. وصنفت تلك الاساليب والطرائق ما بين الخوارزميات الاجتهادية وما فوق الاجتهادية والاجراءات الدقيقة | Experts in the field of output Production and Operation Management have presented many research studies to develop new techniques to tackle problems related to the imbalance of all types of assembly lines. These techniques, however, have been categorized as discretionary algorithms, over discretionary and precise and developed procedures. The ever increasing interest in the problems of assembly lines imbalance underscores the key role of this type of problems and its marked impact on the reality of assembly processes and line output. In this respect, the imbalance problems of the multi assembly type become one of the most complicated due to the nature and characteristics of these lines. The question this research tackles is how to choose the appropriate procedure that includes the nature of the processes of the multi assembly type represented in this research by the sewing line of factory no. 7. The balance of this output line does not pursue any scientific rules to be followed, rather, it is subject to the individual’s discretion which consequently created idle times at the work stations and led to low output of the line and this does not meet the company plans of output levels, in addition to creating time fluctuations and stochastic duty timings task times of the research subjects of 7 models produced at the sewing line during 2009. In the light of these indications, the author has devised a flexible simulation model that helps to include these changes and to deal with the imbalance problems of the sewing output line utilizing the probable systematic uniform distribution to create duty task times for each model. Working on the simulation model depends on the results of specifying the duties on the work stations in accordance with algorithms of the discretionary methods (Ranked Positional Weight and COMSOAL). Based on the outcome, the results were obtained by employing a number of applicable performance measures and standards to assembly lines among which are (output cycle time, average output per hour, rate of the line efficiency, rate of line idle time, and duration of line idle and lost times). Next, all the results obtained from the real work situation were analyzed and compared with the simulation model results for each algorithm and the 3 hypotheses of the research were tested put to test. The research has reached a number of conclusions that have proved the validity of the simulation model to address the problem and to achieve the sewing line balance through introducing possible alternatives with regard to the duty stochastic task times. It is quite clear that the applied algorithms have effective impact on achieving better results to enhance and to improve the lines line's efficiency and maximize its output in comparison with the real condition of the line. This research recommends that the application of the model simulation model technique be applied, as an appropriate procedure to address the balance problems of the multi assembly lines, and be combined with an applicable algorithm as this model is able to efficiently deal with the changeability and stochasticity of the line through applying a scientific procedure to specify and distribute the duties tasks on the work stations.

تحليل بعض عناصر اسلوب اعادة هندسة عمليات الاعمال لتحسين الاداء : دراسة حالة في الشركة العامة للحديد والصلب

اسم المؤلف: هاشم نايف هاشم الحاجم
اسم المشرف: محمد عبود طاهر
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

الاستثمار الاجنبي المباشر في ظل نظريات الاعمال الدولية : دراسة تطبيقية على بلدان العالم العربي مع الاشارة الى امكانية استضافته في العراق == Foreign Direct Investment Under The Theories of International Business An Applied Study On Arab World Countries With Referring To Feasibility of Hosting Fdi In Iraq

اسم المؤلف: نغم حسين نعمة عبيد
اسم المشرف: محمد علي ابراهيم العامري
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: اضحت ظاهرة الاستثمارات الاجنبية ولاسيما المباشرة منها الموضوع الاكثر جدلا ومعاصرة في حقل الادارة المالية، فقد شهد التعامل بها نموا انفجاريا خلال الربع الاخير من القرن العشرين نتيجة التطورات الاقتصادية التي عمت العالم وفتح الاسواق العالمية وزيادة حدة المن | The phenomena of foreign direct investment (FDI) has become the most controversial and updated subject in the field of financial management. The transact in FDI witnessed an explosive growth in the last two decades of the 20 - century owing to the economical developments which pervaded the world as well as the openness of the world markets and the increase of competition, the concern in Transnational Corporations (TNCs) increased. The FDI made the TNC go beyond the borders and served as a toll to implement its operations abroad. These Companies had great role in the hinges of the world economy which reflects its financial, advertising, technological and marketing abilities. This growing role took place after a wave of mergering and strategic alliances among the companies that led to the increase of its effectiveness in the world economy, even some of the companies possessed abilities exceeded the available abilities of some countries. Consequently FDIS have become the main players that formulate and guide world events. The collapse of communism and the widespread adoption of free market economy attributed more flexibility to these investments coupled with the termination of the constraints imposed by the national regimes before the economic liberation. Thus they were able to impose their criteria because they became the main source of financial funding and acquiring the progressive technology. Numerous developing countries definitely competed to implement radical changes in their systems and Laws in order to prepare an attractive environment for FDIS. The Arab states, especially Iraq, have to interact with the new developments in the technological field because it is impossible to be away from the world developments and closed. It is necessary to interact positively with these variables and economical developments. According to the points mentioned the study provides a know - how applicable frame for the nature of the FDIS and how to attract them i.e. to provide the suitable investing climate. As Iraq is one of the Arab states the study focused on the Arab region to be the areas where the application can be analyzed through analyzing these inflows, trends. Distribution and features as well as measuring cost and the benefits realized in the host country. Moreover the paper examines the possibility of hosting FDI in Iraq through analyzing the reality of Iraq economy and its prospectus.The study reached the following important conclusions.1 - The trends of the FDI inflows are often on regional levels, they target a region and a not a designated state. The investor tooks for territories enjoy economical, predictable and political environments with effective jurisdical systems that facilitate to enter the markets. Regionalism represents dimension for overall strategy for these companies and that explains the small size or FDI inflows in the Arab world, which count for (2%) in the last two decades 2 - The evolution of commercial frames of regional configuration participated in displaying the efforts of host countries attraction to FDIS to enhance their abilities to compete and mergering in world economy by expanding their share in the market and relaxation of constraints on FDI in flows. The investors often use territory of free trade as a platform to access other markets. Egypt, for example, occupied the first location in the Arab world in attracting FDI inflows (17%) of the overall Arab inflows followed by Morocco (16%) while the other Arab states did not realize much (1%) like Iraq, Gyboty, Palestine, Kuwait, Mauritania and Somalia, and Libya has realized negative rate.3 - The attraction of FDI depends on the government philosophy, political stability, and privatization Law supremacy, the exchange of currency and taxation system. The important factor, which all these issues depend on, is the availability of real investing opportunities. The private sector plays the biggest role in this respect because it looks for these opportunities according to the requirements of the host economies and translates them in to projects and promotion to be incubators for these inflows. This clarifies the in congruency in the increase of inflows from FDL in the Arab world compared with the rapid increase in the world and in the developing countries. The rate does not exceed (5%) of the overall inflows of FDI in the developing countries while Africa realized (7%) Latin America 25%, Asia and pacific (59%)4 - The MNCS in their geographical distribution of their investments centered in the countries that always provide the congruent climate and not neglecting the importance of natural resources and the geographical location of the host countries. Egypt, Saudi Arabia, Morocco and Tunisia have the big share of the cumulative value of FDI in the Arab world which mounted (60%) in limited actors in these states because of the investor reluctance to enter specified sectors owing to the changes in political and economical situations and fear of foreign control on the nation capital. As a result the industrial sector gained the highest rate of inflows (36%) while the mining industry received (5.5%).The inflows of FDI in the Arab world were distributed in relation to the political risk of the sectors. 5 - The FDI inflows bear the positive effect that pushes the economic development forward when two conditions are available : - • The size of the inflows from FDI. The bigger size of the inflows will lead to a greater share in the economic growth process and vice verra.• The host country should adopt an effective role in conducting these inflows and directing them to the vital hinges. This explains the simple role of the FDI inflows to the Arabic region because it only realized a small rate (10%) of the gross fixed capital forming during the last two decades, while they realized higher rate in the developing countries. In Singapore, for example, the participation rate of FDI in forming the gross fixed capital was (63%) for the same period.6 - One of the justifications of FDIS in the Iraqi economy is to enhance development and economic evaluation in a country that suffers from deep and serious spoilage in economic structures and a collapse of the infrastructure. Here we can not ignore the transact with FDI has many benefits national companies (TNCS) based on the depth and degree of the relations built with centers of research and development (RD) in the host country. As well as the degree of recruiting the national staff in these companies and to run training and development courses

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

اسم المؤلف: ندى كاكي بيرة لوائي
اسم المشرف: عباس حميد يحيى التميمي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: ندى سلمان حبيب
اسم المشرف: بشرى نجم عبد الله المشهداني
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: ندوة هلال جودة
اسم المشرف: نبيل جعفر عبد الرضا المرسومي
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

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

اسم المؤلف: نبيلة عبد الهادي فائز الشريف
اسم المشرف: ظافر حسين رشيد النجار
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: ناظم حسن عبد السيد
اسم المشرف: فاطمة جاسم محمد السعد | مسلم علاوي شبلي
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

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

اسم المؤلف: ميعاد حميد علي الربيعي
اسم المشرف: منال جبار سرور السامرائي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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
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