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العلاقة بين التعقيد المعرفي الادراكي والاداء الابداعي من خلال التكيف مع الوظيفة : دراسة استطلاعية لاراء عينة من قيادات المصارف الاهلية العراقية في محافظة بغداد == The Relationship Between Cognitive Complexity And Innovation Performance Through Job Adaptability Field Research In A Number of Iraqi Private Banks

Author name: اياد حسن كاظم
Supervisor name: عبد الرحمن مصطفى طه الملا | طاهر ريسان دخيل
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: It can be considered as the ability of the managerial leaders in private bank to lead organizational change complexity and out of the most difficult and complex responsibility in the leadership and the simple liner thinking with sequential steps and procedures become inadequate for rapid response and environment characterized by ambiguity and uncertainty and big challenges in the decision. making process and interpret the variables systematically in the light of problems that cannot be predicted and risks and picket overlapping relationship among those variables.all these factors require the management leaders abilities to distinguish between the many variables in order to deal with the complex nonlinear change as a frame work in such complex environments and then the capacity of integration between these variables in order to make effective decisions in their jobs that require them capabilities to deal and cope with the complex and rapid fluctuations in problems and events in short period of time problems and the adaptation to function autonomously process by the administrative leadership in the main process in a quick response to those changes in order to create an environment that enable their employees to achieve innovation and creativity in these complex environments. The search focus an number at goals including knowledge of correlations between cognitive complexity and adaptability job to the variables and the organizational innovation performance in light ,where the search has been studied the variables of complexity cognitive and adaptability job to the level of individual and innovation performance at the corporate level. The study includes 52 private banks in Baghdad and 25 where was choose and 202 employees were selected as a sample of which targeted it was distributed 232 questionnaires and 22 of them were non - returnable and 22 were neglected for lack 0f answers. the researcher used this questionnaires as a tool for measuring.the study found an number of important conclusion and recommendations. including a correlation between cognitive complexity relationship and adaptability job with the and correlation between complexity and the impact of cognitive complexity relationship and adaptability with the job and correlation and indirect impact between cognitive complexity and innovation performance and direct correlation between the impact of adaptability job and the innovation performance and a direct correlation between the complexity of cognitive.

اطار مقترح لانشطة التدقيق الاجتماعي ودوره في قياس الاداء

Author name: امل محمد سلمان التميمي
Supervisor name: جليلة عيدان حليحل الذهبي
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: During the near past period, many significant changes took place in auditing as result of the huge rapid economics changes that’s influence in creating of many other kinds of auditing in addition to the Financial Auditing. One of the important kinds is Asocial Auditing. This Study aims to frame the concept of social auditing activities and try to develop a conceptual framework of social auditing for needing to it in the economic units , and tried to shed light on the importance of social Auditing in working environments, and to define some of the basic concepts for social performance, as wells as attempting to design and implement an accounting framework, in a way that aims to produce accounting information that shows the new roles of the accounting systems.This aims to determine and measure the extent ofthe effect of the leisure on the community, and showing social goals. The study found a set of conclusions, the most important of which was as the following : Social audit activities can help measure public policy consistency between promises and actual results. Verifying consistency between plans/programs/policies and actual results can lead to improvements in many governance areas, and can translate into economic and social benefits. A social audit activities is conducted over the life span of a scheme or programme, and not just in one go or at one stage. It audits the process, the outputs and the outcomes. It audits planning, implementation, monitoring and evaluation The auditing of social responsibility for economic units is stilla subject of dubitable between the researchers to define its concepts,nature, control, measurement and disclosing it to all the users offinancial statements. the general frame of the social responsibility is unlimited features and disagreed on its dimensions just today.The study also showed that the framework constructed can be modified to accommodate for different sizes,activities and structures of the economical unities. The study concluded in proposed framework for social auditing as well as a set of recommendations.

المحاسبة عن اموال الصناديق السيادية في ضوء الممارسات المحاسبية الحكومية : انموذج مقترح == Accounting For The Funds of Sovereign In Light of The Governments Accounting Practices - Suggested Model

Author name: الهام محمد واثق العبيدي
Supervisor name: سعد سلمان عواد المعيني
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: تناول هذا البحث مشكلة اعداد الموازنة العامة بالاعتماد على مصدر اساسي واحد في التمويل( مبيعات الموارد الطبيعية ) من دون اعتمادها على مصادر متنوعة من التمويل، وعرض البحث اهمية الاستفادة من ايرادات بيع الموارد الطبيعية واعادة استثمار جزء منها لتحقيق الدعم ل | This research deals with the problem of the numbers of the general budget by relying on one primary source of funding (natural resources sales) without reliance on a variety of sources of funding, and Display search importance of taking advantage of the receipts from the sale of natural resources and reinvest part of it to support the economy first, and to ensure that future generations rights natural resources and the fear of depletion Secondly, it has been the goal of research to the study and analysis of the conceptual aspects of the funds of sovereign funds submersible and view and analyze their own international accounting practices and propose measurement and proper accounting disclosure to the practice of acts of sovereign funds submersible, was built search on assumptions that (does not provide accounting practices in the sector General currently applied measurement and adequate disclosure of accounting operations to fund sovereign funds submersible and that the model proposed to account for operations of this type of fund that meets the needs of users of accounting information which has been prepared based on international standards for the public sector) and most have exceeded the researcher's conclusions (double accounting methods for SWFs submersible funds and the lack of international or its own local rules to standardize and directing the accounting for its money, and that Mamugod actually a set of generally accepted principles (Santiago principles) are working to develop and upgrade them by professional international organizations to make the standards). It also recommends a researcher in this regard (the need to update existing laws and the enactment of new laws that facilitate the creation of sovereign funds submersible of all kinds with reference to the need to develop the accounting work in by (the need to adopt an accrual basis of accounting, keep up with versions of international standards for the public sector, to provide permanent financing methods for these funds

انموذج حديث مقترح لهرمية المعلومات المحاسبية الحكومية : دراسة تطبيقية للمعلومات المنتجة في دائرة المحاسبة في وزارة المالية

Author name: الاء شمس الله الخزعلي
Supervisor name: ماهر موسى العبيدي
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:

انعكاس عمليات التدقيق الاستراتيجي على اداء المنظمات العامة : بحث تحليلي في امانة بغداد == A Reflection of The Strategic Audit Operations On The Performance of Public Organizations An Analytical Research At Mayoralty of Baghdad

Author name: اكرم سالم حسن الجنابي
Supervisor name: علي حسون فندي الطائي
General topic: Administration and Economics
Specific topic: General Administration
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث الى تحديد المضامين والدلالات النظرية والعملية لانعكاس عمليات التدقيق الاستراتيجي على الاداء المنظمي وتقييم مستوى وفاعلية كل من هذين المتغيرين وابعادهما من خلال دراسة تحليلية في امانة بغداد للتعرف على كيفية تعامل المنظمات مع اطر التدقيق الاســــ | The research aims to determine the contents of the theoretical and practical implications for strategic audit and organizational performance and the relationship and influence between them and assess the level and effectiveness of each of these two variables and dimensions through the analytical field study in Baghdad Municipality to clarify how public organizations dealing in particular, and therefore the business in general with frameworks and techniques and methods and tools for strategic audit organizations and investing them in sustaining its success to activate its performance. It was elucidate the hypotheses of the nature of the relationship and influence between strategic audit as an independent variable - dimensions "mission and strategic goals, implementation, information and communication system, scarce resources, governance " on Organizational performance as responsive variable - dimensions "learning and growth, internal operations , financial perspective, focus on customer, social and environmental responsibility "that make up the financial and non - financial perspectives , operational and environmental for balanced performance. The strategic audit through diagnostics and performance review is an important and strategic tool for the development of important strategic and organizational performance improvement, particularly municipal performance units and departments of the Municipality of Baghdad and the advancement of the level of services and projects submitted Baghdadi citizen, who is the ultimate and most important goal of the Municipality. The sample of 55 director and unit responsible at various levels of departments and sections , distributing a court questionnaire by 14 academically experts and consists of 50 fifty paragraph covers ten, five for each of the independent variable and responding variable included general information and test variables and dimensions of their answers are designed according to dimensions Quintet Likert scale. The questionnaire was distributed in a way intentional - quota sample according to ratio 1/2/3/4 , in addition to the use of personal interviews style bouquet comprised of 12 managers and officials in Baghdad Municipality at various levels in order to obtain data and information enriches research and enhance its methodology on the field in parallel with the questionnaire.The descriptive analytical method has been adopted which combined the description the situation analyze and draw conclusions from their own in determining the relationships between the strategic audit and organizational performance and their dimensions, and identify indicators in the surveyed organization in terms of the statistical correlation coefficient Pearson as well as statistical other means such as percentages, and the arithmetic mean, standard deviation and simple regression coefficient, with the use of advanced statistical software SPSS to test and analyze the hypotheses relationship and the impact between research variables. The research found a set of conclusions, notably that the strategic audit actively contributes to the strategic decision - making and performance evaluation and enable management to identify imbalances and to find the necessary solutions to them, and that the Municipality is rich with ready - made expertise to supplement its organs and the development of their overall performance on all the levels which requires direct and agitated by the leadership of the Municipality consciously with development projects, business and the delivery of services to the Baghdadi - citizen , where data confirmed that the management of the Municipality does not usually respond to emergency variables which negatively affect the stages of performance implementation, and doubles the risk and aggravate the emergence of crises , it also causes the curb and weaken the tendency to adaptation with environmental factors and circumstances.

ادارة مخاطر اسعار الصرف باستعمال ادوات التحوط المالي والتشغيلي : دراسة تحليلية لعدد من الشركات متعددة الجنسية مايكروسفت ونوكيا وتويوتا موتر وانتيل وكوكا كولا == Exchange Rate Risk Management By Financial And Operational Hedging An Applied Study

Author name: اعتصام جابر عبد الرضا الشكرجي
Supervisor name: محمد علي ابراهيم العامري
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: يسعى البحث الحالي الى تحقيق هدف رئيس يتمثل في اختبار اثر استخدام ادوات التحوط المالي والتشغيلي في تخفيض مخاطر اسعار الصرف او تحييدها، اذ تمثل هذه المخاطر معظلة فكرية شكلت محور اهتمام الباحثين في مجال المالية الدولية لصعوبة تحديد الاثر النهائي لتقلبات قيم | The chief purpose of this study is to investigate the ability to reduce the effect of exchange rate fluctuation on firm value , by employing appropriate hedging strategies to provide the firms force to adopted with complex and highly uncertainty conditions , characteristic of the most of the financial markets The simple of this study is the giant fife Multinational on the world ,as the last rating with unique and highly performance ,and by implementing many of financial and statistics models to computation the necessary features to measuring & managing exchange rate exposure and its effects on firm value. A practical analysis is provide the truth of all study's hypothesis , and it is reach to many of conclusion, the most important of them are : : 1.The change rate of real exchange rate is less than the change rate of nominal exchange rate ,cause the RER is offset by foreign and local relative prices f on long rune 2. Stem from unexpected fluctuation on nominal exchange rate , asymmetric transaction exposure 3. Stem from unexpected fluctuation on real exchange rate , Asymmetric operational exposure. 4. All of, even the Multinational with unique and highly performance, exposes to nominal and real exchange rate risk.5. Result from uses of currency derivative ,reduce of transaction exposure.6. Stem from increased of foreign actions ,the proxy is foreign sales to total sales, access on exchange rate exposure.7.Result from uses of operational hedging , decrease of operational risk of exchange rate.8. The integration of financial and operational hedging are reducing exchange rate risk effectively and increase the firm value. 9. There is significant and strong relation among financial and operational hedging and firm value.10. There is effect of Firm - specific characteristics ,as size , liquidity, profitability and Firm debt on exchange rate exposure and firm value.

تصميم وتقييم اداء انموذجي سلسلتي التجهيز الكفوءة والمستجيبة باستخدام المحاكاة : دراسة حالة لعينة من منتجات الشركة العامة لصناعة الزيوت النباتية == Designing And Evaluating The Performance of Efficient And Responsive Supply Chains By Using Simulation

Author name: اصفاد مرتضى سعيد الحديثي
Supervisor name: صباح مجيد سعيد النجار
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: تشير الدراسات الحديثة في مجال ادارة العمليات الى تزايد مستوى الاهتمام بسلسلة التجهيز مفهوما وادارة ومكونات مع دعوات مستمر لتبني مفهوم السلسلة في التعامل مع ادارة العمليات بشكل خاص ومنظمات الاعمال بشكل عام، وقد اثمر هذا الاهتمام عن ظهور العديد من نماذج سل | The recent study in the field of operation management indicate that there is increasing in interest level with the concept , management , and components of supply chain with continuously invitations to adopt the chain concept in dealing particularly with operation management and Generally with business organizations. this interest yielded a number of supply chain models , but the adoption of one model more than other relates with what competitive goals can this model achieves for the organization , and that is encourage the searcher to adopt efficient and responsive supply chain models to study them. The efficient chain aims to reduce the cost in every stage of its stages, and the responsive chain put fast delivery as a primary competitive goals for it. In according with that and through field cohabiting of supply chain processes in vegetarian public company particularly for detergents and soaps ( study sample) , the searcher pointed several problems in these two chains, the most important are the problem in supply processes and suppliers choice standards which based on political standards away from the competitive standards , and that is caused constant deficiency in raw materials because of the delay in supply processes , and also limited production capacity because of exhausted machines and equipments in facing high and increasing demand for study sample products. All these reason create problems in the distribution and sales processes because of the limited response for the demand and high stock out cost represent by sales loosing cost. For these reasons the study aims to design two models of supply chain, that are the efficient and responsive, and for each study sample products, and tests there performance , then choosing the best model. The searcher depended on case study approach to analyze and evaluate the performance of present supply chains and Monte Carlo simulation to design both chain models, using EXCEL software. By using the means of the five experiments results of the simulation for both models that relate with quantity of production, costs , sourcing intervals , and profits , responsive chain indicated clear superiority in its performance for detergents product, therefore the searcher recommend to adopting responsive supply chain model for this product. While for soaps product and although that the means of the production quantity , cost , and sourcing intervals indicated the distinction of the responsive chain , the profits assured the superiority of the efficient chain , so in this case the searcher recommends choosing the chain that appropriates for the company's strategy.

مدى فاعلية نظام التخطيط، البرمجة، الموازنة وانعكاسه على النظام المحاسبي الحكومي : دراسة تطبيقية في وزارة التعليم العالي والبحث العلمي == The Effeciency of Planning - Programming Budgeting System And Its Reflection On Governmental Accounting System

Author name: اشواق عبد الرحمن عبد الوهاب الشيخلي
Supervisor name: ماهر موسى العبيدي
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: Generally, it could be said that the development witnessed in the last decades of twentieth century has turned the budget from just a financial plan for expenses and resources through a limited time framework trying to coordinate between them, into other state the budget represents tool for planning, coordination, motivation, communication, control and performance evaluation.Budget planning and excution method; the participation of various managerial levels in this process; the necessary information in their nature and resources for this process; the required communications, and the purposes tried to be achieved of various budget process, all these form a framework to what is considered ((the used budget model)). Knowing the budget objectives by managers as (inputs) and the information about how much they are achieved (feedback) will give the managers a base representing in measuring efficiency and diagnozing difficulties. In additionto that reaching the budget objectives to the low levels willmake the employees of good awareness of what the management wants in one hand , and in other hand through reports handled from the low levels to other high levels , the employees achievements and their times will be known through the advanced planning and preparation process, and of knowing the achievements, the management can get an important tool in the field of employees motivation and encouragement.Political , economic and social development occurred in our country through the previous three decades could make one concludes that most economic managerial and financial issues that need to be handled lay in the budget; that is because of the background in the foundations of public budget planning and preparation which makes this tool (the budget) a routine method is no longer capable of contributing in developing the efficiency of governmental units (managements).Depending on what is previously mensioned, this study aims to state the range of the efficiency of budget, programming and planning system and its reflection on the governmental accounting system and testing by applying in the ministry of Higher Education & Scientific Research.The study consists of six chapters.The first devoted to show the research Methodlogy and the previous studies through its two sections.The second chapter is allocated to study the public budget and its techniques planning throhgh its three sections.The third is allocated to study the governmental accounting sty tem through its three sectious.The fourth is devoted to show.The reflection of the P.P.B.S on the governmental accounting through its three sections.The fifth is allocated to the practial side of the study through its three sections.The sixth chapter summarized the major conclusions and presented some recommendations that relate to the study area through its two sections.

تقدير معولية الانظمة باستعمال مقدرات بيز اللامعلمية وشبه المعلمية مع تطبيق عملي == System’s Reliability Using Nonparametric And Semi Parametric Bayesian Estimators With Practical Application

Author name: اسيل محمود شاكر السهيل
Supervisor name: قتيبة نبيل نايف القزاز
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: تعتبر المعولية اداة لتقييم الاداء الوظيفي لاي منتج خلال فترة حياته وتعتمد على ظروف عمل ووقت وبيئة محددة وهي من المستلزمات الاساسية في العملية الانتاجية، وتنبع الاهمية الكبيرة للمعولية كونها تلائم اغلب التطبيقات العملية والمتمثلة بالمعدات والاجهزة العا | The reliability as tool to estimate the work performance of any product during its life cycle, it depends on restricted conditions of work and the time and environment of work, also it considers as essential requirement in the production, the most significant important of reliability represented of being fit for the most of practical applications such as equipment and invalid devices which can fix and get maintenance in case it stopped of work then return it to work again. These devices and equipment consider as correlation between a group of parts or components to form what it is called “system” , there are any kinds of systems classified according to the way that components are connected such as k - out of - n which is ready to work if at least one of k components is working, and “Series system” which is ready to work if all of its components are working , also there is another kind of system its work just in case one of its components is working and this called “Parallel System”. Therefore , the aim of thesis focuses on estimating the reliability of systems (k - out of - n, series and parallel system ) by nonparametric and semi parametric methods using Dirichlet process prior and compare it with reliability of system values by classical methods which is represented by Kernel estimator method , Kaplan - meier estimator method and product limit estimator method to illustrate the quality using statistical indicator Integral Mean Square Error (IMSE) , in additional modified methods. So the simulation procedures to create using different sizes of samples , then applying the best method for Series system on the real data which collected in Al - Mamon factory which belong to general company for plant oil production - Aluminum department the results showed that the reliability function values start decreasing with increasing time in relation to the estimated nonparametric and semi parametric , this means that machines has many invalid because the more invalid in machines cusses to decreasing it reliability

مقارنة بين طرائق تحليل وتنبؤ السلاسل الزمنية وتطبيقها على مبيعات الشركة العامة لتوزيع كهرباء بغداد == Comparative Studies Among The Methods of Analysis And Forecasting Time Series With Application On Electricity Sales In Baghdad City

Author name: اسيل سمير محمد محمود
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: يعد التنبؤ بالسلوك المستقبلي للسلاسل الزمنية من الموضوعات الهامة في العلوم الاحصائية، وذلك للحاجة اليه في مجالات الحياة جميعا، مثل التنبؤ بالحالة الجوية ودرجات الحرارة، حالة السوق والاسعار، تدفق المياه، واستهلاك الطاقة الكهربائية. وقد تزايد الاهتم | Forecasting of future behavior of time series is one of the important subjects in statistical science, because of its need in the different fields of life, like forecasting of weather state and air temperature market state and price water flow consumption electrical power, in the recent years there is an increased interesting in forecasting, and some new techniques like Artificial Neural Networks and Fuzzy Trend Sets. These techniques are able for learning and self - adaptation with any model, and don’t need assumption on the natural of time series. On the other side, the classical forecasting methods like Box - Jenkins method, exponential smoothing and adaptive filtering need certain conditions. A condensed study was done to compare between ordinary methods, namely; Box & Jenkins, ES, and Adaptive Filtering with modern methods namely; ANN, and Fuzzy Trend Set, where some new results are obtained and new method was proposed. A raw data electrical power in Baghdad city is used to perform this comparison through the application of the two programs Statistica and Matlab. From the practical application it found that proposed method gives better and more efficient results than others.

ايجاد التوزيع الثنائي المشترك باعتماد دوال رابطة مختلفة مع تطبيق في المجال الحيوي == Finding Bivirate Distribution By Using Different Copula'S Functions With Application In Biotical Field

Author name: اسماعيل هادي جلوب
Supervisor name: ضوية سلمان حسن الجنابي
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: تتلخص الدراسة على كيفية ايجاد التوزيع الثنائي الاسي المشترك من خلال دالة الرابطة وقد طبق ذلك على رابطة plackett حيث تم اقتراح رابطة جديدة من التعديل الرياضي الذي تم على تلك الرابطة , حيث تم اجراء المقارنات بين رابطة plackett والرابطة المقترحة والمقدر المع | The limit of our the research we choosing the copula function to finding probability joint distribution and application it on plackett copula to finding exponential joint bivariate distribution. The research introduce the method for obtaining a modified plackett's copula ,and also modification for the estimator of proposed copula function, also using simulation for different values of sample size , all the result and comparison using BAISE,RMSE,AIC,BIC are explained through special tables we show that the results in the suggest copula is better for all cases, We do the practical on suggest copula for the data obtained from central child hospital - ministry of Iraqi health which consist the data about Total Serum Bilrubn (T.S.B) and Park Cell Volume (P.C.V).

تاثير كل من العدالة والثقة المنظمية في الاحتراق النفسي للعاملين : دراسة استطلاعية لاراء لعينة من العاملين في وزارة التعليم العالي والبحث العلمي == The Effect of Organizational Justice &Trust On Employees Burnout : Applied Study For Opinions Sample of Employees In Ministry of Higher Education And Scientific Research

Author name: اسماء طه نوري الشكرجي
Supervisor name: عبد الرزاق ابراهيم عباس الشيخلي
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: Not hidden to any one the problems that the employees in the public sector sustain and threaten which they face, that affected in form or another on their personal and practical life in addition to work environment conditions and their characteristics which have direct or indirect effect on the employees psyche and abilities on the performing of the task invested there with and thus, Not hidden to any one the problems that the employees in the public sector sustain and the threats which they faces, that affects in form or another on their personal and practical life in addition to work environment conditions and its characteristics which have direct or indirect effect on the employees psychology and there abilities to perform the task that they given it, The present study concerns with knowing the relationship between three basic variables, two of them are independent (Organizational Justice and Organizational Trust), and the third variable (Employees Burnout) which was dependent variable, to diagnose the effect level that the first practices one the second. The study depends on five main hypotheses and other branch hypotheses, tested by nonparametric analytic, statistic methods and it uses the questionnaire method o gather data from a sample consists of (140) professionals who are working in Ministry of Higher Education and Scientific Research center. The study reaches to a group of results, the important one was decreasing of study variables levels, and this is a Goode indication regarding the dependent variable (employees Burnout) in comparison with the two independent variables (Organizational Justice and Organizational Trust) which their level retreating has clear effect absolutely on the employees and the Organization under study, as well as the result’s emphasizing of significant relationship between tem, the matter that increases their size but what lessens the severity of these results is the non existence of any significant effect on employees burnout whose dimensions indicators are weak between the affiliates of the Ministry of Higher Education and Scientific Research. The study has many recommendations concerning the Ministry under study as wall as a number of suggestions in the hope of contributing in illuminating he rood of researchers concerned wit the subject and developing the study about it.

مفهوم الانصاف في المحاسبة واثره في عملية الابلاغ المالي : دراسة تحليلية وميدانية لانموذج ومستخدمي التقارير المالية بالعراق == Fairness Concept In Accounting & Its Effect On Discloser Process An Analytical & Empirical Study For Model & Users of Iraqi'S Financial Reports

Author name: اسكوهي اوانيس اوهانيس بدروسيان
Supervisor name: عامر محمد سلمان الجنابي
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: Accounting literature divided into two basic schools, the first one normative school concern with normative concepts such as ethics & social concepts, and concentrate on value implications statements so determining objectives became its core by determining and interpretation the needs of accounting information users. While positive school concentrate on empirical continuity for accounting being a discipline of formal education with concentrating on neutral presentation of accounting events and its discloser.It become clear that those accounting information users are the essences of both schools, by fulfilling there information needs under value standards in the first school, and by reflecting practical reality for them in neutral way without preferring some users over the others.Accounting is a social science because it is an art needs skills like law and medicine, as well as it is a science verify the credibility of the objective like law and economics. Therefore accounting is a social science in being interacting with the environment and in being part of it via inducing actual study and formulating generalizations about observed phenomena, and relating accounting procedures used to create accounting information with social principles to produce accounting principles such as fairness which support objectivity (principle) through being unbiased (procedure) as well as serving most of financial reports users. This was suggested by D. R. Scott, he is one of the first who call for fairness in 1941 : “accounting rules, procedures and techniques must be fair and unbiased and must not serve special purposes”, through this it became “value statement”.Fairness concept started to take its place in accounting literature orderly via professionals and academics studies. The monograph published in 1960 by Arthur Anderson & Co. about fairness mention that “fairness is basic accounting postulate that underlay accounting principles, fairness to all society segments, management, employees, shareholders, creditors, customers, and the public so that it is unified and measured under economic and political environment, conceptual pattern and norms of all segments to reach the target that accounting principles based on this postulate will produce financial accounting for economical rights and stakes legitimately established which it is fair to all segments.” Later Patillo positioned fairness as the basic standard used to evaluate other standards because it is the only standard that implies ethical considerations, when Patillo wanted to relate ideas such as justice, real, and fair with the objectives of financial reporting results which concentrate on the stakes of different parties in economy. According to Cowan that Patillo's opinion represents the American concept for fairness and the British sees fairness as distinguished, obvious, unequivocal, representation of facts.In return others like S. C. Yu & Harold Arnett called for impossibility of making fairness a measure or a framework to accounting principles for different reasons such as the disagreement on a clear concept for fairness idiom by the accountants, and the difference in the meaning of fairness concept among the reacceptances, as well as the difficulty to measure fairness effect. Between supporters and opponents ethical concepts including fairness still have clear effect in accounting, that researcher can not determine their subject, methodology, postulates and experimental means without implying value concepts.This study based on idea aims to clarify the meaning of fairness concept to become easier to include it within accounting standard and rules, and studying the effect of the ethical concept over some of the international and local financial disclosure applications.The most important theoretical conclusion is that fairness considered value concept means unbiased and objectivity in dealing with the company stakeholders specially the externals, via fulfilling useful, reliable, relevance accounting information. Fairness means the same as justice and different from just, because the latter means the abstract application to laws and rules without taking into considerations the circumstances relating to the subject of study.

تاثير التضخم المستهدف والناتج المحتمل في السياسة النقدية للعراق == Impact of Inflation And Potential Output In The Monetary Policy In Iraq

Author name: اسراء عبد فرحان
Supervisor name: محمود محمد محمود داغر
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: تهتم السياسة النقدية اهتماما كبيرا بتحقيق الاستقرار النقدي، من خلال رسم السياسة المؤثرة والمسيطرة على كمية النقود، والهادفة الى تحقيق الاستقرار في المستوى العام للاسعار وتحقيق التشغيل عند المستوى المحتمل للناتج وتحقيق النمو الاقتصادي، وصولا الى ادنى فج | Recent years monetary policy more focused on monetary stability goal , through the drawing influencing policy and controlling the quantity of money and aimed at achieving stability in the general level of prices and achievement of operating when the potential level of output and economic growth, reach the lowest output gap as well as with cross - target cash economy minimization of inflation gap.This study deals with the relationship between inflation and economic growth and estimating product gap of the Iraqi economy duration (1990 - 2014).Iraq's economy is suffering from an approximately complete separation between the monetary sector and the real sector, because of the absence of control mechanism after transmission of monetary policy to the real economy through controlling inflation at its target with a nominal anchor of monetary policy.Monetary policy is working in the Iraqi economy in the absence of the actual use of this potential output in the case that has been estimated, as well as attempting to estimate gap (inflation and output) and analysis of their direction and their impact on monetary policy. The researcher attempt to measure the relationship between the two gap and the nominal anchor.For checking which nominal anchor more accurate we used a model of Autoregressive Distributed Lag Estimate ARDL and test the Bound test to test the joint integration and the relationship of long and short - term between the variables under study, as well as induced response to test the relationship between the variables that measure the impact of the trauma suffered by the internal variable in the VAR model on the current and future values of other internal variables in the model function analysis conclusions reached the ineffectiveness of interest rate anchor nominal monetary policy to target inflation and the output of the Iraqi economy during the period of study, as well as the effectiveness of the exchange rate in effect at the gap (inflation and output).

قياس وتحليل دالة الطلب على الواردات الزراعية في العراق للمدة 1980 - 2010 == Measuring And Analyzing The Demand Function For Agricultural Imports In Iraq For The Period 1980 - 2010

Author name: اسراء سليم كاطع الربحاوي
Supervisor name: سعد عبد نجم عبد الله العبدلي
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: تعد الموضوعات المتعلقة بالتجارة الخارجية مجالا واسعا للمناقشات واهتمام الاقتصاديين وذلك لاسهامها الفاعل في عملية التنمية الاقتصادية في اقتصاديات الدول لاسيما النامية منها. ويشكل جانب الواردات من السلع والخدمات في التجارة الخارجية جزءا مهما للاقتصاد المح | Foreign trade captures the interest of economists for its contribution to the process of economic development, especially in developing countries. In addition, imports of goods and services constitute an important section in foreign trade by which a country gets what local economy cannot produce because of the incompetent base of production. Hence, the measurement and analysis of the demand function of agricultural imports in Iraq gain special significance due to the reliance of the Iraqi economy on foreign trade to secure many agricultural products.In this work, the demand function for agricultural imports in Iraq has been estimated through the technique of auto - regressive distributed lag (ARDL) and the bounds test to measure and analyze the co - integration for long and short - run relationships among the demand for agricultural imports, relative prices, GDP, and foreign reserves. In addition, the relationship between the variables has been tested through the technique of impulse response function (IRF), which measures the impact of a shock on an internal variable on the current and future values of the other internal variables in the VAR model.This thesis includes three chapters, each containing several studies, in addition to a preface, the goal of the study, and a literature review. Chapter 1 introduces an economic framework of the theory of demand in two sections, one about the concept of demand and the factors influencing it and the other on international trade and its relationship to demand in different economic systems. Chapter 2 dicusses the reality and evolution of agricultural foreign trade in Iraq for the period 1980 - 2010. Finally, Chapter 3 introduces the econometric analysis for the demand on agricultural imports and their determinants using the ARDL model and the IRF. The statistical analysis has been performed using EViews 8 and Microfit 5.It has been found that the increase of total and agricultural imports for the interval 1980 - 2010, especially after the year 2003. It has also been found that the average compound annual growth of total and agricultural imports for the same interval is positive with an amount of 5.4% for total imports and 3.6% for agricultural imports. The relative importance of food imports has been found to constitute 99% of total agricultural imports, whereas that for the means of production is very small ranging from 4.4% in 1980 to 0.3% in 2010. On the other hand, short - term elasticity shows an increment of 1% in relative prices causes a decrease in the demand on agricultural imports by 24%. In addition, an increase of 1% in GDP and foreign reserve leads to an increase in the demand on agricultural imports by 19.16%. Furthermore, long - term elasticity that a relative price increment of 1% leads to a reduced demand on agricultural imports by 42%. The IRF shows that a change in relative prices of 1% leads to reducing the demand on agricultural imports by 20% in the second year then it increase to reach 36% in the tenth year, while a change in GDP of 1% leads to an increase in the demand on agricultural imports by 3% in the second year then it decreases to 5% in the tenth year. And, a change of 1% in foreign reserve increases the demand on agricultural import by 9% starting from the third year, reaching up to 17% in the tenth year. Accordingly, it is concluded that the relative prices play an important role in determining the demand on agricultural imports.This study recommends the necessity of setting forth agricultural policies to protect and develop the national product through the support of prices and the means of production, and limiting the impact of agricultural imports on national products in terms of quality and price. Furthermore, it is recommended to activate imports - related trade policies such as customs tariff, for the sake of supporting the national product and increasing the contribution of the agricultural sector in the making of the GDP

قياس وتحليل تاثير صدمات السياسة المالية على بعض المتغيرات الاقتصادية الكلية في العراق للمدة 1990 - 2014 == Measure And Analyze The Impact of Fiscal Policy Shocks On Some Macroeconomic Variables In Iraq For The Period 1990 - 2014

Author name: اسراء سعيد صالح العبيدي
Supervisor name: محمد صالح سلمان الكبيسي
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: تؤثر الصدمات الاقتصادية الخارجية بشكل مباشر على المتغيرات المالية في الدول المصدرة للسلع الاساسية الاولية لاسيما الدول النفطية منها، ويرجع ذلك الى وجود ارتباط قوي بين الموازنة العامة والتجارة الخارجية في هذه الدول، فتستجيب السياسة المالية عبر ادواتها الان | External economic shocks directly affect the financial variables in developing countries, especially those related to oil, due to the existence of a strong correlation between the general budget and foreign trade in these countries, fiscal policy responds through public spending and public revenue is a concurrence or counter to the trend of economic shock, and reflected that response macroeconomic variables relevant in unexpected changes can be expressed in fiscal policy shocks.This study, in your hands I have focused on the measurement and analysis of the impact of shocks, fiscal policy on some macro - economic variables in Iraq, came to focus on this aspect of faith researcher believing absolutely that fiscal policy plays a key role in the national economy, In terms of its ability to allocate resources between economic sectors, or through its Impact on the use of resources, and therefore its impact on aggregate demand levels, moreover, its impact on incomes Through government - provided social grants and expenses which increase in frequency during the exposure to economic shocks, if the affected fiscal policy, both on the side of public expenditures and / or the public revenues to external economic shocks will be reflected in all economic sectors, so the study will try to build a standard model for measuring the impact of Fiscal policy shocks in Some of macroeconomic variables.

استخدام توزيعي بيتا والاسي في تقدير معالمات انموذج الانحدار الخطي == Use of Beta & Exponential Distributions To Estimate The Parameters of The Linear Regression Model

Author name: اسامة محمد جاسم القصاب
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:
Abstract: تبقى عملية التقدير لمعلمات انموذج الانحدار من المواضيع المهمة رغم كثرة ما كتب عنها من خلال البحوث والدراسات وهذه الدراسات تختلف باختلاف الاساليب المتبعة في عملية التقدير سواء كان هذا الاسلوب تقليدي او بيزي او تبعا للتوزيعات التي يتم توظيفها في عملية التق | the process of estimating the parameters of regression model , is still still one of the important subjects despite of the large number of papers and studies written in this subject , these studies are differ in techniques followed in the process of estimation , whether they are classic or baysian , or according to the distributions applied in the estimation , and which are available about some of the parameters of regression model.In this thesis , two different distributions are applied ( Beta , Exponential )in estimating different sample sizes and then making a comparison among the classic estimation techniques represented by (OLS) method , and the method of applying one distribution or two (u.d) , and the baysian methods by providing the distributions themselves.By using the simulation technique , results has been obtained to provide the researcher with the image to clarify the best method in the estimation technique.This thesis come in four chapters : The first chapter contains the introduction and the background of the subject.The second chapter contains the theoretical basis of the estimation methods, when one or two distribution are applied in estimation technique whether is the classic or baysian method, it also contains all that related to derivation process to obtains the estimation style.The third chapter contains , a display of the practical side and also a display of the results of the simulation process used to reach to the best techniques of estimation.Finally, the forth chapter contains the conclusions and recommendation as well as future studies.

دور القطاع الخاص في التطور الاقتصادي لمجموعة من الدول النامية مع اشارة خاصة للتجربة العراقية للمدة من 1970 - 2004 : تحليل وقياس == The Role of The Private Sector In Development of Group of Devloping Countries With Special Reference To Iraqi Experience For The Period 1970 - 2004. Measurement And Analysis

Author name: ازاد احمد سعدون الدوسكي
Supervisor name: يحيى غني جاسم النجار
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: This thesis studies the role of the private sector in economic development in a number of under - developed countries ,with a special reference to Iraqi experience for the period 1970 - 2004.The purpose of the study is to show the positive role of the private sector in economic development in a number of developed countries specifically after their adoption of their own privatization policies ,and the possibility of adopting the positive aspects of those policies in Iraqi economic development in the future. To achieve this goal we would have follow the comparative economic analysis approach together with some statistical and experimental methods by using regression analysis to estimate the parameters of selected models. The study falls into three chapters.Capter one reviewes the phelosophy and the main ideas of the private sector in theory and practice in Europe, starting from Marcantylian school to the Supply approach school, and the re - adpoption of Privatisation policies at the late seventies of the last century with reference to some international experiences in Privatisation in both developed and underdeveloped countries. Chapter two is devoted to the analysis and measurement of the private sector activities in a number of underdeveloped countries, such as Turky and Egypt. Chapter three deals with the analysis and measurement of the private sector activities in Iraq from 1970 to 2004 by studying some economic indications in Iraqi economy.

تقييم دور ثقافة المنظمة ونجاح ادارة المعرفة في تطوير الميزة التنافسية المستدامة : دراسة تطبيقية في شركات الاتصال الخلوي العاملة في العراق == Evaluating Role The Organizational Culture And Knowledge Management Success In Developing Sustainable Competitive Advantage Analytical Study In Mobile Phone Telecommunication Companies In Iraq

Author name: اريج سعيد خليل العاني
Supervisor name: سعد علي حمود عباس العنزي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: تفاعلت ثلاثة متغيرات لتشكيل الاطار الفكري والفلسفي لهذه الدراسة، وهي (ثقافة المنظمة وادارة المعرفة والميزة التنافسية المستدامة)، وقد انطلقت الدراسة من مشكلة معبر عنها بعدد من التساؤلات الفكرية والتطبيقية، استهدف من الاجابة عنها استجلاء الفلسفة النظرية وا | Three Variables interacted to from the ideological and philosophic frame of this study which are (Organizational Culture, Knowledge Management and Sustainable Competitive Advantage), this study started from a problem expressed by of applied and ideological wonderments to answer these question in order to illustrate the philosophy theory and ideological functions of these variables because they are a new subjects at Arabic environment in general and Iraqi environment in special and testing relationship coloration and effect and ability of using it at application environment which formed from a sample from Iraqna and MTC - Atheer Mobile Phone Telecommunication Companies in Iraq, The Sample of study was determined by (72) manager.Important the study in ideological and philosophic origin for study variables depend on application afford for actuality of organizational culture and Knowledge Management in developing sustainable competitive advantage, In order to get this aim six main hypothesis has been formulated, branch all and tested by some non parametric statistical processes, the questionnaires used as a basic elements to collect data and information from the study simple.The study conducted to ideological theory and applied conclusions which determine actual of organizational culture found at application environment, The most outstanding was the integration of organization culture role and knowledge management success in developing the sustainable competitive advantage, but the variable of organization culture role dominates in developing the sustainable competitive advantage, which indicates the importance of recommendations, the most outstanding among them are the companies researched simulation of the international companies and drawing scenarios in meeting future as well as the consolidating of the knowledge existed through the developing of site workshop and putting specified strategies and policies followed by companies to get the learning and the knowledge. And suggestions such as orientation study knowledge workers management of advancing the human resource and knowledge culture simultaneously.

تطبيقات (ISO 9001,CMM,TQM) لقياس جودة الاداء الكلي : دراسة حالة في الشركة العامة للصناعات الجلدية == The Applications of (ISO 9001,CMM,TQM) In Measuring Total Performance Quality Case Study At The General Company For Leather Industries

Author name: اخلاص زكي فرج الجبوري
Supervisor name: صباح مجيد سعيد النجار
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: تتمحور مشكلة البحث بوجود فجوة بين نماذج الجودة ( ISO 9001,CMM, TQM) والبيئة الداخلية للمنظمة وقدراتها ومواردها. ان معظم نماذج الجودة تفترض بانها تقدم افضل الحلول لمشاكل الجودة وهذا ما لم يتم اثباته بشكل قاطع. فضلا عن ذلك فان البحوث الاكاديمية التي اجريت ف | The problem of this research represents in the gap existent among quality models (ISO 9001, TQM, CMM) and the internal and external environment of an organization, it’s abilities and resources, Most quality models assume that they provide the best solution to the quality problems but that wasn’t proved absolutely. In addition, the academic research work conducted in Iraq, since the 1990’s, has only measured the gap between the requirements of ISO 9001 and the current quality system at the researched organizations and has urged the organizations to bridge the gap to achieve the ISO certificate.It is noticeable that all the researches written about quality management systems and environment in Iraq have recommended the ISO as the best alternative in solving quality problems; but at same time the company environment, internal resources, self - ability have been forgotten in these researches. Moreover these researches haven’t mention the test for ability of quality models integration in achieving the organization objectives representing in quality problems solving and improving its total performance.So, this study handled the effect of the integration among (ISO 9001, TQM, CMM) in improving the total performance quality; evaluating the reality of quality in General Company for Leather Industries (GCLI) (research sample) and determining the quality model that corresponds with the sample environment, resources, and needs.The research is trying to achieve a number of aims ,and it is depending on hypothesis, while the required data and information are gathered from the company registers, structural interviews are made by using checklists, personal observation, and reviewing documents to analyze and evaluate quality system. In addition to that the researcher has made a field living to complete some aspects which lack documented data in the company registers to check the correctness answers in the checklists. These lists have shown a fluctuation in the company performance quality and weaknesses in its performance, also the studied effected factors haven’t get high evaluation and this denote that the company is suffering from problems.Questionnaire is used in gathering data and information related to integration in research sample, and many statistical methods are used in handling data which are multiple and simple regression, and path analysis. These methods have come out with many results, the most important of them have shown that total - effect of integration among (ISO 9001, TQM, CMM) in total performance quality is more than the effect of each model alone, it is also shown that the use of ISO 9001 alone is not sufficient for improving the company total performance quality.In discussing the results, the study assured the importance of integration among the models in achieving quality requirements and has recommends the necessity of depending on integration elements in improving the total performance quality of company.

تحديد خطط الانتاج الكفوءة لشركة الشهيد العامة في ظل ظروف المخاطرة واللايقين == Determination of Efficient Production'S Plans For Al - Shaheed Public Company Under Risk And Uncertainty

Author name: احمد وهيب حسين محمد
Supervisor name: سعد عبد نجم عبد الله العبدلي
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: Conventional linear programming models are usually used in determination of optimum production which either maximizing gross margins or minimizing to total costs under definite constraints. The main deficit in such models is their neglecting risk which exit in production process. Hazell at (1971) succeeded to improve the conventional linear programming to linear models take in consideration risk and uncertainty. The new models are based on the assumption, that decision mater could choose between optimum plans on the basis of expected income (E) from each plan and the absolute total deviation (A) ; thus this invented model which includes the above mentioned variables as a measure for risk in any plan is called MOTAD (Minimization of Total Absolute Deviation). By using this model minimum total absolute deviation is obtained , which means that an efficient plan is fulfilled with gross margin (E) and minimum total absolute deviation (A). A linear alternative mathematical programming model introduced by Loren W. tauer at (1981) computationally efficient and generates solutions meeting the second - degree stochastic dominance (SSD) test. MOTAD does not do this. The model is a modification of MOTAD called Target MOTAD. It's two attribute risk and return model. Which generates a subset of feasible SSD ( second degree stochastic dominance) solutions where stochastic dominance techniques are appealing theoretically because they require only function properties ,rather specific forms be specified. The thesis aims to derive the efficient industrial plans for Al - shaheed general company under risk by using MOTAD and target MOTAD as a linear alternatives models for the quadratic programming models. The results showed that there had been a sort of (trade - off) between risk and the expected gross margins. And if the studied company strives to get high gross margin , it should tolerate risk and vice versa. Beside that , target MOTAD appears to be more plausible approach for examining risk - return trade - offs , and in addition it's more consistent with recent economical literature. Finally the contents of this research divided into six chapters : - The first dealt with the foundmental concepts , previous studies and theoretical sides related to the subject of the research. The second chapter involved models that expressed about risk and deal with. The third chapter contains risk efficiency criterions and stochastic dominance analysis. The fourth chapter involved a technical , financial analysis and building the primary model of linear programming for the target company. The fifth chapter an empirical study on data of Al - shaheed company by using MOTAD and target MOTAD. Then conclusions and recommendations had been showed in the sixth chapter. The essential of them were mentioned above. So the management of Al - Shaheed Company to be invited to apply the suitable procedures in the production process , in order to get efficient plans that improves it's performance.

الضرورة والركائز الاساسية للانتقال من الاسلوب المخطط الى الاسلوب التلقائي للنمو : العراق حالة دراسية

Author name: احمد عبد الله سلمان الوائلي
Supervisor name: ميسر قاسم محمد غزال
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: اضحت ظاهرة التحول الى اقتصاد السوق مثار جدل كبير على المسرح الاقتصادي العالمي،فقد اتجهت اليها الدول الاشتراكيه السابقة بعد انهيار منظومتها في بداية تسعينات القرن الماضي واتبعت تلك الدول الوصفات المقدمه اليها من المنظمات الداعية للتحول (الصندوق والبنك الدو

تاثير توقيت الافصاح المحاسبي للشركات العراقية في الاتجار الداخلي بالمعلومات المحاسبية - الية مقترحة == The Impact of The Timing Accounting Disclosure For Iraqi Companies In The Insider Trading of Accounting Information - Proposed Mechanism

Author name: احمد طاهر كاظم العنبكي
Supervisor name: ضياء عبد الحسين القاموسي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف هذا البحث الى بيان تاثير توقيت الافصاح المحاسبي المقدم من الشركات المحلية ولاسيما الشركات المساهمة المدرجة في سوق العراق للاوراق المالية في ظهور وتنامي انشطة الاتجار الداخلي بالمعلومات المحاسبية وبما ينعكس سلبا على نزاهة الاسواق المالية وكفاءتها. فض | This research aims to release the impact of the timeliness of accounting disclosure provided by local companies, especially shareholding companies listed on the Iraq Stock Exchange in appearance and growing insider trading activities of accounting information which are reflected negatively on the integrity and efficiency of financial markets As well as discuss deficiencies in laws and regulations related to disclosure of accounting and insider trading of accounting information And the rules of professional conduct that influenced the growth of insider trading of accounting information activities. The research was based on two major assumptions It represented the existence of several areas of deficiencies in laws and regulations governing the work of shareholding companies in Iraq as well as the rules of professional conduct that guide the professional conduct, particularly accountants them, especially those linked to the activities of insider trading of accounting information, as well as there is a significant correlation between the timing of the disclosure accounting submitted by the companies listed in the Iraq Stock Exchange to stakeholders, particularly investors, companies and between insider trading of accounting information activities. The present research suggests the following mechanism to avoid the phenomenon of insider trading of accounting information : (developing of the local laws and regulations related to disclosure of accounting, and improve the local laws and regulations on the insider trading , and update and activate the rules of conduct for professionals, especially accountants and auditors of them The research has come to a set of conclusions represented the most important of the growing importance of accounting disclosure submitted by the companies in a timely manner because it is the main source for users to provide them with information, as well as it sometimes may be sacrificing reliability appropriate timing to produce information quickly and present them to users in general and investors in particular , The insider trading activities of the accounting information to a constraint key to the efficiency and integrity of financial markets, as it works to undermine investor confidence in addition, it is one of the behaviors unethical because achieving insiders investors on unusual profits or avoid losses on other investors who are not familiar account. There are weaknesses in attention of local laws and regulations on the treatments insider trading accounting information compared to other developed countries , As well as the existence of an insider trading activities of accounting information in the Iraq Stock Exchange. These conclusions paved the way for group of recommendations : represented the most important improvement of accounting disclosure provided by local companies listed on the Iraq Stock Exchange in terms of content and timeliness of disclosure Through the development of local laws and regulations to the regulatory authorities of the desire to achieve a level of disclosure which is appropriate and adequate and fair submit to all users, The possibility of adopting international accounting standards (IFRS / IAS) to meet the information needs of users in general and investors in particular, as well as the benefits that could be achieved and that is the most important in the reduction of insider trading activities of accounting information in the case of the adoption of these standards, the development of local laws and regulations on the to address the phenomenon of internal trafficking of accounting information, so as to enhance investor confidence in the Iraq Stock Exchange and so by taking advantage of the experience of other developed countries in the formulation of the anti - insider trading laws

تسويق الخدمات المحاسبية. فحصها وتقويمها في المكاتب المحاسبية القانونية : دراسة حالة عن مجموعة طلال ابو غزالة - الاردن == The Marketing of Accounting Services Checking Evaluating In Law Accounting Offices (Case Study) In Group of Talal Abu - Gazala (Jordan)

Author name: احمد احمد احمد الرحومي
Supervisor name: ثامر ياسر البكري
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: اصبحت الخدمات اليوم باشكالها المختلفة والمتنوعة ونموها المتسارع تشكل الجزء الاكبر في اشباع حاجات ورغبات المنظمات والافراد على حد سواء، ومنها الخدمات المحاسبية التي تقدمها الشركات والمكاتب المحاسبية القانونية. بما تتصف به من خصائص وتنوع مثل خدمات التدقيق و| The services in various and different types and hurrying development be formed the biggest part in fulfill the needs and desires of organizations and individuals, such as accounting services which are submitted by law and accounting companies and offices in what have from service of checking with following up services, also the administrative and industrial consultations and informational techniques and others… etc, also become a great importance for continuous and stability works environment, this importance need to marketing these services, by actioninng marketing activities and their different tools of producer, pricing, distribution, spreading … etc. to show the importance of accounting and its effect on economic and social level. The study declared for specialists in this vital important accounting sector, that the companies and accounting offices in great number of advanced countries, become marketing procedures with its sides and activities are of daily works, and it’s obligated on Arabic accounting companies and offices to overcome these imposed difficulties and obstacles towards work by concepts and marketing procedures because what have from active and positive effects ways in support accounting companies and offices.In fact, these concepts and marketing dimensions were represented a main problems in past, which the research tried to distinguished their importance features for the benefit of specialists and professionals together, especially in Yamanian and Iraqi environment, and generally in Arabic environment by the study of researcher on (Talal Abu Gazala Law Accountant in Jordan), after elected it by Association of Jordanian Accounting because its good reputation and high position in accounting marketing, in addition, of wide abilities so it submitted various accounting services for wide classes of peoples of customers by net of branches cover about all main countries in Arab Land. This study contained six chapters.Chapter One : including the basic background of services in its first section and economic importance in section two, to distinguishing services importance and its development and advance procedures, and today formed high rate of economic activity outcome and great contribution in total national production.Chapter Two : section one showed the basic concepts of accounting marketing services, second section dealt with philosophical frame in its various dimensions, and they are really the basic strong rules to build effective activity marketing, it is the point for accounting companies to achieve their future ambitions.Chapter Three : including the elements of the mix of accounting marketing services in its two parts traditional and additional, containing in first and second section sequencely, these element represented the most important tools of marketing activity, which enable companies and accounting offices to build strong base of relations with customers and develop the image and position in society classes. These elements represented the most important tools of marketing activity which enable companies and accounting offices to built strong base of relations with customers and improve the image and position in society.Chapter Four : Concentrated on research’s procedure which contains on the problem of the study and the importance role of marketing activity containing accounting companies, research targets and them means of data collecting with its determiners by the procedure of study the state. Part Two : dealt with the studies of former references which reflected various marketing activities.Chapter Five : Is analysis for the reality of application accounting rules and the elements of marketing mixture of accounting services in group by three sections first one is descriptive the reality of group and its submitted activities, which reflected the variety and numbering the accounting activities and implementing fields, section two concentrated on amendment the accounting rules of marketing accounting services, which is know by its results that a group achieved great successes. Part three : dealt with the lists of checking of elements the marketing mixture, which can from its results clear that the group direct towards building active marketing opposite of what existence in accounting companies and offices which are still far away from this field.Six and Last Chapter : contained the most important conclusions in section one, but in section two included the practical and future recommendations.

مقارنة دوال كثافة الطيف للسلاسل الزمنية غير المستقرة لحجوم عينات غير متساوية مع تطبيق عملي == Comparing Spectral Densities of Non - Stationary of Time Series With Unequal Sample Sizes

Author name: احلام حنش كاطع
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: في هذه الاطروحة تم تقدير المسافة بين اي دالتي كثافة طيف لسلسلتين زمنيتين غير متساويتين في الطول مع ادخال عامل الزمن والتردد ومن ثم اختبار التشابه والاختلاف وفق الاختبار الاحصائي (Nievau - ?) من خلال المقارنة بين دوال كثافة الطيف لسلاسل زمنية شبه مستقرة ال | In this thesis the distance between any two spectrum density functions not equals in the length estimated with interring time and frequency factor then testing the similarity and difference according to statistical test (Nievau - ?) through the comparison among spectrum density functions for non - stationary time series and have a diffirent length (sizes). There are many methods for estimating spectral density functions for non - stationary time series, Therefore we study three different methods which are an important methods where every method holds more characteristics of spectral density functions which are : Evolutionary spectrum method, Wigner - Ville spectrum method and Short - time periodogram method. A forth method suggested depends on shrinkage principle called Shrinkage method which is combines the characteristics of these methods and with a deferent weights p_(1 ,) p_2 where the mathematical derivation for computing weights to the past methods and finding the best weights that gives the smallest MSE has been done.Then a comparison among these four methods to select the best method for applicant it in Oral part using (MAPE)criteria. A simulation experiment conducted on a semi - stationary time series which is a special case of non - stationary time series that follows elated process with the from : x(t)=c(t)x_t^0 Where : C(t) is a function depends on t only, x(t) is a stationary time series follows ARMA(p,q) models with different parameters and different sample size, The result of simulation shows that suggested method (shrinkage method) for spectral density is the best in all of models and sample sizetherefore the best method in estimation is used in oral part to estimating the spectral density concentration of airborne particles (TSP) of three stations (Jaderyah, Andalus, Al - Alawi ) in Baghdad province contains the interval ( 2005 - 2011) measured monthly and this series are different in length, the distance between any tow series are estimated then tested The result show that there are no convergence between density function for the spectrums of these three series that’s mean there are a different in air pollution for the three regions according to its nature
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