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الفكر الاقتصادي الاسلامي بين النظرية والتطبيق حتى 14هـ

Author name: احمد جايد بدر الحسناوي
Supervisor name: زمان عبيد وناس
General topic: History
Specific topic: Islamic History
Degree: Doctorate
Language: Arabic
University location: Karbala
First pages:
Abstract: This thesis examined the Islamic economic thought between theory and practice in the most important era of Islamic history, namely the era of prophecy and the caliphate until 41 AH / 661 AD. The research hypothesis of the question : Is Islamic economic theory valid to work to date in terms of the system of ownership and philosophy of work and production relations between employees of Muslims and non - Muslims or not? Was the economic thought and application in the Islamic state in theera of the caliphate a continuation of the prophetic era or are they different from each other? Then I answered these questions through two part and four chapters and a preface in which I explained the linguistic and theological meaning of the words ofthe title of the research, The first part is devoted to the definition of Islamic economic theory as stated in the Holy Quran and the Sunnah. The first chapter examines the system of ownership and work in the era of the Prophet (peace be upon him), The secondchapter is the economic function of the Islamic state or the political economy in accordance with the work of the Prophet in the fields of economic security and the regulatory system and economic development, And the second chapter was written bythe economic thought in the era of succession through the first chapter of the research sources of economic thought and issues and goals, and the second chapter illustrated the impact of hybrid thought formed in the era of the Caliphate on the theory andeconomic applications presented by the Prophet

النبي محمد (صلى الله عليه واله وسلم) في مؤلفات مونتجمري وات عن السيرة النبوية دراسة تحليلية مقارنة == The Prophet Mohammed (P.B.U.H.) In Montgomery Watt's Authoresses, about Prophetic Biography, a Comparative Analytic Study

Author name: ماهر جواد كاظم الشمري
Supervisor name: عادل اسماعيل خليل العبود
General topic: History
Specific topic: Islamic History
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: The oriental studies have been extended to include all the aspects of the eastern heritage in general and specifically the Islamic heritage . In these studies , the interest in the prophet 's life has been increased in an exaggerated way . Some of these studies were fair and agree with common opinions in the Islamic sources and some are not depending on the different oriental schools and according to opinions and beliefs of the orientalists. However , they used to use the weakest narrations in their writings to harm the prophet's character which was the subject for the studies of Muslims and orientalists. One of the most known orientalists in the twentieth century was the British Professor Montegmry Watt who devoted his life to study Islamic religion and the history of the prophet . He wrote about the prophet in his books ( Mohammed in Mecca , Mohammed in Al - Madina and Mohammed the prophet and the man of the country " the politician " ) . In this dissertation , these books have been studied , analyzed and compared with the Islamic sources . The dissertation has been divided into a preface , five chapters and the conclusion which included the findings of the study . The chapters are different in the number of pages according to the demands and the importance of each chapter . The first chapter which is entitled ( orientalism in historical glance ) has tackled the linguistic and terminological meanings of Orientalism , the stages of the development of orientalism and the reasons and aims behind it . It also gives a summary of the most known British orientalists , and their roles . Then it presents the life of Montegmry Watt from birth to death passing through his academic and ideological education in the church , the positions which he took up , his works , his way of writing about the prophet and the resources which he depended on . The second chapter is entitled (the prophet Mohammed's (P. B. U. H) Life before the Mission) . This chapter is devoted to study the prophet's life in an a chronological order and the opinions which Watt has presented , we agree with some of these opinions and disagree with others . The chapter started with the prophet's name and his honorable kinship . It tackles his birth , childhood , his work in trade , his marriage and his happy life with his wife Khadeeja ( piece be upon her ) who helped him before the mission and supported him after the mission . Then the chapter shows the role of the prophet in public life in spite of being young , when he took part in Al - Fujaar war , his presence in Hilf Al - Fudhul , presenting the solution to solve the dispute between the Qurashi people about raising the black stone and taking part in building Al - Ka'ba , the house of God . The third chapter sheds light on (the prophet Mohammed's (P.B.U.H) Summons in Mecca ) . The mission passed through two stages ; the secret stage and the public stage that witnessed the defeat of paganism and polytheism . The chapter starts with the stage when the prophet began to meditate in isolation in a cave called Hira and the opinions about the reasons behind that isolation . It also discusses the dispute whether the prophet Mohammed was ignorant or could read and write like other prophets . It also deals with the proof of the prophet's prophecy represented by the inspiration which Watt's deny . It also deals with specific verses ( ayyat )called satanic verses which Watt supports . The chapter presents the most important events that happened in Mecca like the apposition of Qureysh to the prophecy , the Muslim's migration to Al - Hebesha which Watt thinks that it took place for economic reasons , then the siege of the Muslims in the reef of Abi Talib . The siege ended by a miracle which God told the prophet about so that the idolaters believe in his prophecy . Watt ignores that miracle . Then the prophet's going to Al - Taef was an attempt to spread out the Islam beyond Mecca . Finally , the chapter ends up with the prophet's success in making an agreement between Al - Aws and Al - Khazraj in Yathrib which became the city of the prophet . The fourth chapter is entitled (the prophet Mohammed's (P.B.U.H) Summons in AL - Madina with Militarism and Political Sides) .This chapter is devoted to the transformational stage in Al - Madinah that starts by the Migration to Yathrib which became Al - Madinah Al - Munawara after the prophet's arrival . It witnessed the building of the honorable prophetic Mosque which was a distinctive sigh for the appearance of the Islamic cities , followed by writing the document which was the constitutional law that regulates the life of people in Al - Madinah and determines the relationship between the Muslims and other people in Al - Madinah , the Muslims themselves with each other , and the relation between the prophet and the Jews ( Bani Qureytha , Bani Al - Nadhir and Bani Qeynuqaa ) .To spread out the Islam , the prophet contacted the Arabic tribes in the Arabian Peninsula . Watt claims that the prophet contacted the tribes only in the northern part of the Arabian Peninsula . The prophet has also sent messengers to kings to inform them about the new religion . When the Islam has become a great religious and political power in the Arabian Peninsula , delegations came to announce their Islam . This made Watt raise doubts about the prophet ad minimize his role . Then he draw the picture of the prophet as a raider and he mixed the Arabian raids with Al - Jihad in the Islam . The fifth chapter ( The Prophet Mohammed's (P.B.U.H) Summons in AL - Madina with Sociality and Legislative Sides ) is specified to the works of the prophet in Al - Madinah . It starts with the fraternity between the supporters and migrants to help the migrants and lessen their feelings of bitterness of being away from home . In regard to the prophet's marriages , Watt explained them in terms of only one impetus and that is the political impetus . He tried to describe the prophet as a politician who cares for nothing except fulfilling his political ambitions . In fact , Watt ignored all the other impetus for the prophet marriages like the social , religious and social impetus . As for the last period of the prophet's life , Watt ignored a lot of its aspects in spite of its importance . Moreover , he ignored a lot of the prophet's innate peculiarities ,and raised doubts about the Qur'an and its collection and regards it as the creation of the Prophet Mohammed . The study has arrived at many conclusions like Watt's denial of the inspiration and regarding it as a kind of super consciousness , raising doubts about the Qur'an and saying that it was created by the prophet for some periodical demands , Claiming that the prophet has taken a lot from previous religions : Judaism and Christianity , saying that the prophet has a political impetus for his multi - marriages and accusing the prophet of taking Al - Jihad for the sake of God as a way to earn financial benefits and to spread beyond the Arabian Peninsula

الموقف الامريكي - السوفيتي تجاه الحرب الاهلية الانكولية 1975 - 1991 == The American - Soviet Position towards the ANGOLAN CIVIL WAR 1975 - 1991

Author name: خلف عبيد حمود الدليمي
Supervisor name: كريم مطر حمزة الزبيدي
General topic: History
Degree: Doctorate
Language: Arabic
University location: Babylon
First pages:
Abstract: One of the interesting topics is to study the US - Soviet position towards Angola civil war 1975 - 1991, Such topic deserves attention from the researchers and historians, That period saw a matchup between the United States of America and the Soviet Union politically, militarily and economically in the framework of the cold war and has spilled its influence to Angola, one of the countries in South Africa, It is a subject of a high degree of importance because it gives the impression of the policy of the poles in the Angola which forms an extension to the third world countries, and have had negative and positive effects on those countries. The competition between the poles reflected on the overall international political system, as reflected in both countries about each relationship on all bilateral relations with the rest of the world, Angola's share of that competition was great and notable, where both countries have sought to strengthen their influence in order to deprive the other party from the possibility to take advantage of them, and deal with its neighboring regions on one hand, and to fix their interests of the other. The general structure of this study consists of an introduction, five chapters, and a conclusion, and as follows : The first chapter is titled Portuguese colonialism to Angola and the Angolan's resistance, It consists of four sections, the first section deals with the location of Angola and its significance, natural looks, and the Angolan's economical wealth in addition to the social structure of Angola, The second section talks about the beginning of the Portuguese colonization to Angola and the sectarian colonializing policy towards the population, And the third section covers the early Angola's national movement, and its emergence after the World War II during the period 1945 - 1960, The fourth section highlights the outbreak of Angola revolution against the Portuguese colonialism during the period 1961 - 1975, which was ended by signing Al - For agreement on the fifteenth of January 1975 under which Portugal declared the end of colonial rule, and Angola was granted its independence, and this has been reviewed very briefly, for the purpose of introducing the reader to Angola, and the developments that led to its independence. The second chapter deals with the internal developments of Angola through 1975 - 1976, and it consists of four sections, the first section explores the origins of Angolan civil war, its causes and the out breaking of that war after Al - for agreement, and the Portuguese position on the war, The second section tackles with the civil war from the formal announcement of independence till its end in 1976, In addition, we review the role of mercenary in Angola and highlight the roots of the emergence of this phenomenon, and the attempts to fight them, and the trial of mercenaries in Luanda that is considered a courageous step to put an end to the use of mercenaries in Africa, The fourth section covered the problems faced by Angola after the declaration of independence, which concerned the internationally recognition of its independence, and internal problems due to the effects of the civil war. The third chapter is entitled the American and the Soviet situation on Angolan civil war 1975 - 1976, It consists of four sections ,The first section tackles with the American position to Angola where the researcher explains the beginnings of American intervention and its motives in the civil war and the situation of United States of America after signing the Independence agreement in 1975, in addition to the role of America in using mercenaries, The second section deals with the US's position after declaring formal independence 1975 - 1976 which highlighted the position of the legislature and executive authority on the civil war and the methods used by the administration of US President Ford to achieve its goals in Angola ,The third section is about Soviet position on Angola and the researcher explains the roots of Soviet's relation with Angola, the motives of the Soviet intervention in the civil war, and its efforts to support the MPLA movement which had the big effect to win the conflict, The fourth section focused on the Soviet Union's position from Angola in 1976 in terms of support for the government of MPLA, and its relations with Cuba in Angola, These sections take up a large space because of the large number of events where the big two states come to a competition for the sake of intervention in Angola civil war when both of the states try to gain the conflict for its side. The fourth chapter is entitled Angola's civil war developments from 1977to - 1991, and it consists of four sections, The first section shows the undeclared war 1977 - 1979, and what accompanied it of domestic developments and the foreign and domestic threats. The second section deals with the second civil war during the period 1980 - 1984, which was escalated by the encouragement of the United States, The third section studies the civil war during the period 1985 - 1987, and the fourth section is devoted to the study of the civil war and the peace negotiations during the period 1988 - 1991, it covers the escalation of the civil war, and the negotiation that ended the international intervention in Angola, which ended with the end of the second civil war in 1991. The five chapter deals with the American and Soviet's position towards the Angolan civil war 1977 - 1991,This chapter composes of four sections, the first one of them studies the position of the Carter administration 1977 - 1980 in which we explain the methods used by the administration of President Carter in Angola that led to fueling the conflict in Angola, The second section deals with the US position during the period 1981 - 1991, It deals with President Reagan's policy toward Angola that fueled conflict in Angola, as we have clarified the attitude of President George W. Bush's junior administration in during the period 1989 - 1991 of the events in Angola, which ended the intervention of US involvement Angola in 1991, The third section deals with the Soviet position during the period from 1977 to 1980, We reviewed the Soviet Union's relations with the government of MPLA from political, military and economic respects, The fourth section studies the Soviet Union's position during the period 1981 - 1991 and in which we explained the position of the Kremlin from the escalation of the civil war, and the ongoing support for the government of MPLA in cooperation with Cuba, and we explained the change of the Kremlin's policy towards Angola during the period 1985 - 1991, which ended with the disintegration of the Soviet Union, and the end of its interfering in Angola. I have reviewed in the conclusion the most important points I have arrived at. The Portuguese colonial policy of Angola, which lasted for four centuries, had a negative impact on the Angolan community, It had torn the Angolan community, provoked internal rivalry and helped the tribalism that characterized the Angolan community. The social structure of Angola, which was composed of several ethnic groups, was not merged and made up of tribalism, and the rivalry of tribal leaderships for power led to a long civil war that was fueled by tribalism that the country was unable to dispose of. The external intervention in Angola after the end of the Portuguese colonization played a role in stirring the conflict that led to the outbreak of the Angolan civil war, The continuation of the external intervention was a major cause for sustaining its continuation for a long period of time, This left negative effects on Angola leaving its people to poverty, wondering in the neighboring countries, and the country has been hit by economic collapse, despite the possession of huge economic wealth, and destroyed infrastructure.

العلاقات الهنديـة السوفيتية 1972 - 1984 == Indian - Soviet Relations 1972 - 1984

Author name: طارق نجم عبد الواحد
Supervisor name: يحيى كاظم حمود المعموري
General topic: History
Degree: Doctorate
Language: Arabic
University location: Babylon
First pages:
Abstract: The study of Indian - Soviet relations is of great importance to the Asian continent to know the nature of the alliances in West Asia between the Soviet Union and its allies on the one hand and the United States of America on the other, especially that the duration of research was during the Cold War, which was the largest among the major powers in Asian Region. In fact, the Indian - Soviet cooperation was not limited to political aspects, but extended to many. The relations of the two countries have developed economically and militarily. The Soviet Union has supported India economically through the establishment of projects that benefit the economy and grant them loans and aid for a long time. Military cooperation between the two countries greatly during the period of study and the period that preceded it. 1972 was the beginning of research as a result of the study that preceded this period studied at the University of Basra and reached the year 1972, the end of the study was in 1984 as a result of the emergence of an important event with a significant impact in the relations between the two countries is the death of Indira Gandhi with absolute loyalty to the Soviet Union. The first chapter deals with the relations between India and the Soviet Union, beginning with the relations between the two countries at the beginning of the nineteenth century, through the relations between the two countries during the First World War 1918 and the aftermath between the two wars and mutual relations during the Second World War and the Soviet position of independence India in 1947. In addition, the researcher dealt with the economic and military support of the Soviet Union in India, and touched on the Soviet position of Indian - Chinese relations, especially the 1962 war between India and China. Which represents the Treaty of Peace and Friendship Indo - Soviet Treaty in 1971, which was the basis for the regulation of relations between them, and mentioned in this chapter also the Indo - Pakistan war in 1971 and the consequent independence banekladsh from Pakistan and the role of the Soviet Union in support of India. The second chapter entitled "The Indo - Soviet Relations 1972 - 1975" included three topics. In the first part, we discussed a small agreement between India and Pakistan and the role of the Soviet Union in that agreement when it was the main engine of all that took place. The second topic dealt with Soviet economic assistance to India, During the economic crisis that hit India for the period from 1972 to 1974 and the visit of Brezhnev to India in 1973. This visit has a significant impact on India's economic and military support. In the third part of this chapter, the most remarkable achievement in India's history is its first nuclear bomb and the Soviet role Miz in supporting India to get that bomb. The third chapter entitled "The Indo - Soviet Relations 1975 - 1980" included three topics. The first topic dealt with the Soviet position regarding the declaration of the state of emergency in India in 1975 as a result of the unrest in the country and the Soviet support for this Indian step. The second part of this chapter also discussed the position of the Soviet Union in the 1977 elections and the subsequent loss of Indira Gandhi, the rise of the Janata Party, the opposition of Indira Gandhi, the Congress Party, the position of the Soviet Union, Andy, despite losing the election and the subsequent relations between the two countries during the government of Janata. This topic also included military relations between India and the Soviet Union and Soviet military support for India from advanced aircraft, tanks and missiles. The third part of this chapter examined the Soviet invasion of Afghanistan and the Indian position opposing this invasion during the Soviet presence in Afghanistan. The fourth chapter, titled "Indian - Soviet Relations 1980 - 1984," dealt with three issues. The first part discussed the position of the Soviet Union on Indira Gandhi's return to power in India in 1980, as well as the Soviet attitude toward India's relations with China, the United States and Pakistan. The Soviet Union was trying to distance India from this tripartite camp so as not to drag India away The second part of this chapter examined the economic relations between India and the Soviet Union 1980 - 1984 and the Soviet support for India, especially from the Soviet President Brezhnev. From this chapter, the Soviet military support is unique to India in terms of its support for the latest weapons to counter the US - China - Pakistan axis. At the end of this study it seems clear that the Indo - Soviet relations have gone well. These relations have been at the political level by exchanging official visits of the leaders of both countries at the level of prime ministers and foreign ministers. The two countries also entered into economic agreements that worked to develop economic conditions between the two countries. The military side can be s

دور ديوان الرقابة المالية الاتحادي في الحد من مخاطر نظام مقاصة الصكوك الالكتروني ACH : بحث تطبيقي في مصرفي الرافدين والرشيد == The Role of Federal Board of SupremeAudit in Restricting Automated Clearing House System Risk(ACH) Applied research in Rafidain And Rasheed BankS

Author name: ميثاق هادي هاشم
Supervisor name: خولة حسين حمدان
Specific topic: Legal Accounting
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: The use of electronic systems in the banking sector and in particular the Automated Clearing House System (ACH)in the electronic funds transfer operations, which include high remittances value between the participating banks in this system, This requires the need for the existence of an audit program based upon the Federal Board of Supreme to examine the Automated Clearing House System that takes into account the electronic systems included in Basel for the management of electronic bankingrisks as well as the framework COBIT requirements under the IT environment, which led to the occurrence of manipulation E - Cheque risk led to the loss of public funds by the concerned system. And thus occurrence of embezzlement, This aims to search through his hypothesis to the effect "the design audit program for Automated Clearing House System, and application on according to Basel for the management of electronic banking risks, as well as COBIT requirements under the IT environment contributes to the reduction of systemic risk and as reflected in the improvement of the level of service banking ", so he touched on in his theoretical conceptual framework of the system and the risk of Automated Clearing House System as well as to address to the issue of control over the electronic information systems, while research has sought in his application, to review of the actual reality of the experience of the government of Iraqi banks (Rafidain Bank and Rasheed Bank) to use Automated Clearing House System, And then propose an audit program and applied to the sample, and the search is over a set of conclusions, most notably : 1 - the lack of auditing program at the Federal Board of Supreme Audit includes check use Automated Clearing House System (ACH) applied in Iraqi banks because not having research sample banks a comprehensive system bank.2 - This system does not provide an integrated and comprehensive electronic processing of all the functions required by a clearing operation of a corresponding operations and settlement of incoming and outgoing cheques 3 - failure of the internal audit department in the research sample banks (Rafidain and Rasheed) participation process check on the transactions that take place through the Automated Clearing House System (ACH).The main recommendations were as follows : 1 - adopt the proposed audit program in an audit carried out by the Federal Board of Supreme Audit control over the Automated Clearing House System (ACH).2 - the need to make necessary and which enables the system to carry out the electronic address integrated and comprehensive of all the functions required by a clearing process and without human intervention updates.3 - The need for the internal audit department in the research sample banks (Rafidain and Rasheed) participation process check on the transactions that take place through the Automated Clearing House System (ACH).

دور خدمات الامداد الانساني في تحسين فاعلية ادارة الكوارث : مرتكزات نظرية الفوضى متغير تفاعلي : دراسة تطبيقية مقارنة بين وزارة الهجرة والمهجرين والمنظمات الدولية الانسانية العاملة في العراق == The Role of the Humanitarian logistic services in the improvement of the Disaster Management effectiveness : Chaos theory pillar as a moderating variable An applied study comparison between Ministry of Emigration & Displacement and International Humanitar

Author name: خليل ابراهيم عيسى الخالدي
Supervisor name: محمد حسين منهل العيساوي
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: The study aims to measure the Impact the humanitarian logistic services to improve the effectiveness of the management disaster in the light of the moderating variable of the Chaos theory pillars , correlations were measured between the independent variable (the humanitarian logistic services ) and its major independent dimensions ( the speed of start , the reason of disaster, the context of the operation and the scientific methods ) . They are all indicators oriented to measure humanitarian logistics and the dependent variable ( the effectiveness of the of disaster management ) and its dimensions ( pre - alarm regulations system , safety and readiness system , damages controlling and deterring system , balance and activity recovery system , strategic sustainable education system ) . They are all indicators used to measure the effectiveness of the disaster management . Moreover , the analysis shows the importance of variables with each major dimension of both independent and by - variable with the items of the dimension of each . The interactive role ( of Chaos theory pillars ) in their eight dimensions was measured which they handle the complex and chaotic systems . The sample of the study was represented by a group of officials ( High Administrations ) , managers from various levels , engineers and technical technicians who work in humanitarian logistic services sector in the Iraqi Ministry of Emigration and Displacement and international humanitarian organizations in Iraq since they are specialized in the field of humanitarian logistic support in the event of disaster after the problem is to be diagnosed efficiently through visiting the camps of the displaced from the disastrous Iraqi Governorates .The Research is based on two basic hypotheses. The first is (there is a statistics - siguificant influence for the humanitarian logistic services through their collective dimensions to improve the effectiveness of the disaster management) . The second is ( there is an moderating influence for the Chaos theory bases in the relation between the humanitarian logistic services through their collective dimensions and crisis management ) .The researcher depends on the descriptive methodology in the theoretical side and statistical analysis in the applied side . An adequate and promoted questionnaire application was developed to serve this purpose . The study concluded certain conclusions , the most important of which is the comparison that shows the role of the international humanitarian organizations recognized by their being of high level of experience in providing humanitarian logistic services in such a way that it would reduce the melancholy of the displaced.Then , the role of the Ministry of Emigration &Displacement has come to serve this goal that it has its own influence to improve the effectiveness of the disaster management in the organizations under study. The intercommunicative relations revealed different outcomes and being of contrast as per officials ' opinions in the Ministry of Emigration & Displacement and the international humanitarian organizations. Moreover, the study summed up some recommendations and suggestions, one of which is the confirmation on the role and the importance of humanitarian logistic services in the event of the crisis or disaster occurrence and its significant influence to improve the disaster management especially in the organizations which are the subject matter of the study .

تحدي محاسبة التكاليف الملائمة للاستخدام في ظل الذكاء الصناعي ودورها في تحقيق رضا الزبون : بحث تطبيقي في شركة الصناعات الالكترونية == The challenge of cost accounting Fitness for use in under the artificial intelligence and its role in achieving customer satisfaction An application study in the Electronic Industries Company

Author name: وسام عزيز شناوة الساعدي
Supervisor name: رياض حمزة البكري
Specific topic: Accounting - Costs
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد تحقيق رضا الزبون اهم عوامل النجاح الرئيسة في الوحدات الاقتصادية , اذ انه يختصر كل الاسبقيات التنافسية التي تعتمد عليها الوحدات في مواجهة منافسيها في الاسواق المحلية والعالمية , بسبب التغيرات التي طرات في بيئة الاعمال والمتمثلة في شدة المنافسة , والتغير في اذواق الزبائن والتطور التكنولوجي , فينبغي على الوحدات الاقتصادية التوجه نحو تطبيق المفاهيم التي تؤدي الى تحقيق رضا الزبون , فمتى ما تحقق رضا الزبون فان ذلك يعني ان الوحدات الاقتصادية ستحقق جميع اهدافها.اكتسب البحث اهميته من الاعتماد على تقنيات الذكاء الصناعي لتحقيق الملائمة للاستخدام من وجهة نظر الزبون , من خلال برنامج مقترح يساعد الوحدات الاقتصادية على تحقيق رضا الزبون وبالتالي تتمكن من زيادة حصتها السوقية , ونمو مبيعاتها , وتحقيق اهدافها.يهدف البحث الى تبني مفاهيم الملائمة للاستخدام من وجهة نظر الزبون والاعتماد على تقنيات الذكاء الصناعي التي تساعد الوحدات الاقتصادية في تقديم منتج ينسجم مع توقعات الزبون واحتياجاته من المواصفات والتكنولوجيا الملائمة.يستند البحث الى فرضية رئيسة مفادها ان الاعتماد على مفهوم الملائمة للاستخدام من وجهة نظر الزبون في ظل الذكاء الصناعي يساهم في تحقيق رضاه بصوره اكثر كفاءة.خلص البحث الى مجموعة من النتائج , ابرزها ان مفهوم رضا الزبون ترك اثره في محاسبة التكاليف ونظم التكلفة من حيث المفاهيم والدور الذي تقوم به, وان الاعتماد على تقنيات الذكاء الصناعي يساهم في تحقيق الملائمة للاستخدام من وجهة نظر الزبون وبالتالي يؤدي الى تحقيق رضا الزبون. واختتم البحث بمجموعة من التوصيات منها , ينبغي على ادارة الوحدات الاقتصادية تبني المفاهيم الملائمة للاستخدام من جهة نظر الزبون والذكاء الصناعي لغرض تحقيق رضا الزبون وكذلك تبني النظام المقترح والعمل على تحقيقه من خلال تهيئة الكوادر المدربة والمؤهلة وبناء قاعدة بيانات خاصة بتغذية النظام. | Achieving customer satisfaction is the most important key success factors in the economic units, as it sums up all the competitiveness of priorities on which they depend units in the face of its competitors in the domestic and global markets, due to changes in the business environment and of the intensity of competition, and changes in the tastes of customers and technological development, should be the economic units to go about the application of the concepts that lead to customer satisfaction, when what has been achieved customer satisfaction, this means that economic units will achieve all its goals.Research gained importance of relying on artificial intelligence techniques to achieve Fitness for use of the customer's perspective, through a proposed program that helps economic units to achieve customer satisfaction and thus be able to increase its market share, and sales growth, and achieve their goals. The research aims to adopt Fitness for use concepts of the customer's perspective and rely on artificial intelligence techniques that help economic units to provide a product in line with customer expectations and needs of specifications and appropriate technology.Research is based on the key assumption that rely on Fitness for use concept of the customer's perspective in light of artificial intelligence contributes to the satisfaction more efficiently. The research found a set of conclusions, most highlighted that the concept of customer satisfaction to leave its impact on the cost accounting systems cost in terms of concepts and the role that you do, and that rely on artificial intelligence techniques contribute to investigation of Fitness for use of the customer's perspective and thus lead to customer satisfaction. Finally the Research showed a set of recommendations which should be on economic units management adopt Fitness for use concepts from customer's perspective, as well as the adoption of the proposed system and work to be achieved through the creation of cadres trained and qualified and building database specially for feeding syste

دور ديوان الرقابة المالية الاتحادي في تدقيق الدور الاشرافي للبنك المركزي العراقي على المصارف الخاصة == The Federal Board Of Supreme, Role Audit The Oversight Of C.B.I On Private Banks

Author name: هناء عواد حسين المحياوي
Supervisor name: علي محمد ثجيل المعموري
Specific topic: Legal Accounting
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: في ظل عالم اليوم المتسارع والمليء بالمخاطر يعد القطاع المصرفي من اكثر القطاعات الحيوية عرضة للمخاطر ، وعلى الاجهزة المعنية بالرقابة الاشرافية على عمل المصارف ان تاخذ دورها الفاعل والمؤثر في وضع المصارف على المسار الصحيح والمتوافق مع المناهج المعتمدة عالميا . ويعد ديوان الرقابة المالية الاتحادي الجهة الحكومية الرئيسية للرقابة المالية في العراق اذ يقوم بالرقابة المالية المنتظمة على الوحدات الاقتصادية المملوكة للدولة بما فيها المصارف العامة ولا تجيز له التشريعات الاتحادية بتدقيق ورقابة المصارف الخاصة ، لكن يجوز للديوان الرقابة على البنك المركزي العراقي ومن مهامه تدقيق اداء الدور الاشرافي للبنك المركزي ومسؤوليته تجاه المصارف الخاصة . لذا هدف البحث الى بيان الاطار العام للدور الاشرافي الذي تمارسه البنوك المركزية على اعمال المصارف ومنها المصارف الخاصة ومحاولة فهم اليات تدخل المؤسسات الاشرافية في مراقبة النشاط المصرفي ، والقيام بتنفيذ مهمة تدقيق الاداء على وفق معايير التدقيق للاجهزة العليا للرقابة المالية والمحاسبة ودليل تقويم الاداء للبرامج والسياسات الصادر عن ديوان الرقابة المالية الاتحادي لسنة 2013 ، وبيان دور ديوان الرقابة المالية الاتحادي في تحسين مستوى اداء الدور الاشرافي للبنك المركزي العراقي على المصارف لاسيما المصارف الخاصة . وتكمن مشكلة البحث في ضعف الدور الاشرافي للبنك المركزي على المصارف الخاصة ، ومحدودية عملية تدقيق الاداء المنفذة من قبل ديوان الرقابة المالية الاتحادي في تدقيق الدور الاشرافي للبنك المركزي بالرقابة على المصارف وفقا لاساليب تدقيق الاداء الذي تتبعه الاجهزة العليا للرقابة المالية والمحاسبة , واستند البحث في حل مشكلاته الى فرضيتبن الاولى فاعلية الدور الاشرافي للبنك المركزي العراقي في الرقابة على الجهاز المصرفي على وفق معايير الرقابة الاشرافية المتبعة دوليا يساهم في تطوير المنظومة المصرفية ويقلل من تعرضها لمخاطر تهدد استمرارها او تقلل من مستوى مساهمتها في تحقيق التنمية الاقتصادية المستهدفة في البلاد . والثانية يسهم تدقيق اداء الدور الاشرافي للبنك المركزي في تفعيل دوره باتجاه تطوير الياته الاشرافية والرقابية وضمان الارتقاء باساليب الرقابة على المصارف بما يكفل النهوض بالقطاع المصرفي ودعمه.وقد توصل البحث الى مجموعة من الاستنتاجات اهمها : 1. ان من الاهداف الرئيسية للاشراف المصرفي التاكد من ان المصارف لديها نظام مصرفي قادر على تلبية احتياجات التنمية الاقتصادية والاجتماعية ضمن الاطر القانونية والارشادات التي يعمل في ضوئها العمل المصرفي في البلاد لتتمكن كل وحدة مصرفية من العمل في نظام مصرفي سليم يتمتع بالقدرة والكفاءة الادارية التي يستطيع من خلالها من ادارة موجوداته ومطلوباته بكفاءة ، ولها الملاءة المالية المناسبة لتحقيق كفاية راس المال , والحصول على السيولة المناسبة بالقدر المناسب وفقا للمعايير والقوانين المصرفية .2. ان الدور الاشرافي للبنوك المركزية على المصارف لا تنحصر في مجال توجيه الائتمان الممنوح من قبل المصارف من خلال تنفيذ اهداف السياسة النقدية ، وانما تشمل اليات واساليب تسعى في مجملها الى ضمان امن المودعين وتحقيق استقرار النظام المصرفي .3. يساهم ديوان الرقابة المالية الاتحادي في دعم اداء الجهات التي تنظم عمل القطاع الخاص في العراق لرفع مستوى اداء هذا القطاع للمشاركة في بناء اقتصاد عراقي متين قادر على تلبية احتياجات التنمية الاقتصادية المستهدفة للبلاد .4. وفي ضوء الاستنتاجات فقد تم التوصل الى مجموعة من التوصيات من اهمها : 1. قيام الجهات المشرفة على القطاع المصرفي بوضع الخطط المستقبلية للنهوض بالعمل المصرفي الى المستوى المطلوب والذي يتناسب مع تحقيق التنمية الاقتصادية والتطور الاقتصادي المستهدف والمستجدات العالمية في البيئة المصرفية. 2. على السلطات الاشرافية المسؤولة عن مراقبة النشاط المصرفي التحقق من قيام المصارف بالالتزام بالاحكام القانونية والتنظيمية وفحص شروط استغلالها والعمل على تحسين جودة اعمال تلك المصارف دون عرقلة اوتدخل في سير اعمالها.3. ان اشراك ديوان الرقابة المالية الاتحادي في متابعة اداء الجهات التي تنظم عمل القطاع الخاص في العراق يتطلب استحداث شعبة متخصصة بالشؤون الاقتصادية ضمن قسم الدراسات الفنية والبحوث في دائرة الشؤون الفنية والدراسات من اصحاب الخبرة العملية بالاضافة الى حملة الشهادات العليا في الدراسات المالية والاقتصادية لكي يقع على عاتقها اداء هذه المهمة بمهنية عالية للاسهام في رفع مستوى اداء هذه الجهات وتقديم الدعم المطلوب لتنشيط القطاع الخاص في العراق . | The Banking system, with the risky world of today, is the riskiest .The institutions that conduct oversight and control over banks should play their vital and influential role in bringing them to the right track that is consistent with globally accepted approaches.Federal Board of Supreme Audit is the governmental institution responsible for financial control in Iraq .It conducts regular auditing of state owned economic units including state banks .FBSA is not allowed to audit private banks, as per legislations, but it can audit central bank of Iraq .Auditing the oversight role of CBI over private banks is one of FBSA's missions. The objective of this research is to address the oversight role of CBs over the works of banks namely private ones and understand the interference mechanisms of oversight institutions in controlling banking activities as well as analyzing performance audit with the view to identify obstacles and remedy the resulting problems of audit. More over highlighting the role of FBSA in improving the performance of the oversight role of CBI over banks and private ones in particular. The research problem is the poor oversight role over banks in general and private ones in particular .The performance audit conducted by FBSA on the oversight role of CBI over banks is limited according to the performance audit techniques followed by SAIs. The research, in addressing these problems adopted two hypotheses .The first is that the Effectiveness of the supervisory role of the Central Bank of Iraq in control of the banking system, according to the supervisory control standards followed internationally contributes to the development of the banking system and reduce exposure to risks to continuity or reduce the level of its contribution to the achievement of the target of the country's economic development. and reduce its contribution to the targeted economic development in the country. The second is that performance audit of the oversight role of CBI contributes to the activation of the role so as to develop its oversight in addition to upgrading control techniques over banks in a way that ensures the improvement and support of banking system. The research comes up with the following conclusions, the most important of which are as follows : 1. that of the primary purposes of the Banking Supervision to make sure that banks have a banking system that is able to meet the economic and social development needs within the legal framework and guidelines that works in the light of the banking business in the country to be able to all banking unit of work in a sound banking system that has the ability and administrative efficiencies that can through which the administration of its assets and liabilities efficiently , and have the appropriate financial solvency to achieve the capital adequacy , access to adequate liquidity to the extent appropriate , in accordance with banking standards and laws.2. subdue an audit carried out by the Federal Office of financial control for the role of supervisory CBI analytical process to the extent of their contribution to raising the level of his performance , and to execute the task of auditing the performance according Auditing Standards of Supreme Financial Control and Accounting Guide performance evaluation of the programs and policies adopted by the Board of performance Federal financial control for the year 2013 .3. contributes to the Federal Audit Court in support of the performance of those who govern the operation of the private sector in Iraq to raise the level of performance of this sector to contribute to building a strong Iraqi economy able to meet the target of the country's economic development needs. The research has come to the most important set of conclusions1. do their supervising the banking sector develop future plans for the advancement of banking work to the required level and commensurate with the economic development target and global economic developments in the banking environment and development2. The supervisory authorities responsible for monitoring banking activity verification of the banks to abide by the legal and regulatory terms and conditions of use and examination work to improve its quality without blocking Aotdechl in the conduct of its business .3. Involving BSA Federal monitor the performance of those who govern the operation of the private sector in Iraq requires the creation of a specialized division of economic affairs within the technical studies and research at the Department of Technical Affairs , studies the owners of practical experience in addition to the campaign to senior certificates in the financial and economic studies to falls upon themselves to do the job professionally to contribute to raising the level of performance of these entities and to provide the support needed to stimulate the private sector in Iraq.

اثر المخاطرة القطرية في محفظة الاسهم المثلى : دراسة تطبيقية في سوق العراق للاوراق المالية للمدة 2005 - 2015 == The impact of country risk on the Optimal Stock portfolio (Applied Study in the Iraq Stock Exchange for the period 2005 - 2015

Author name: نور صباح حميد الدهان
Supervisor name: حاكم محسن محمد الربيعي | ميثاق هاتف الفتلاوي
Specific topic: Banking & Finance Science
Degree: Doctorate
Language: Arabic
University location: Karbala
First pages:
Abstract: As a result of the financial and economic shocks and repeated crises experienced by the global economy in the last decades of the twentieth century and the beginning of the twentieth century atheist and, Faced and facing most countries with a foreign debt of many problems in the debt service and the owner of a big find at the domestic level on the one hand and the outside on the other hand, pushing for more attention to variables and terms very important Consistent with these data, Among the most important of these variables are the country risk and which summarizes the country's commitments to creditors, and therefore the risk of longer - Faisal on the side of domestic and foreign investment is the main determinant in attracting or avoid those investments based on that variable or indicator (country risk).The advantage of the financial sector are generally higher risks and the large size and number of securities and financial aspects of the investment, which is characterized as an uncertainty in the side returns, so the problem of any investor - centric nature of the securities that it is possible to form through the investor portfolio among a large number of possible investment portfolios and so came the drafting of the study the problem as follows : 1. What are the stocks that make up the optimum investment portfolio in the Iraq Stock Exchange during the years 2005 - 2015?2. Does the return and risk of the investment portfolio is characterized by relative stability, optimal in every year for the period 2005 to 2015?3. Is there a correlation between the country and the impact of the risk of Iraq and between return and risk of2the investment portfolio during the optimum period of study?Depending on the study, the problem of the main hypotheses of the study were as follows : 1. similar stocks within the optimal portfolio for each year in the Iraq Stock Exchange.2. The return and risk in the investment portfolio optimum Iraq Stock Exchange of stability during the period (2005 - 2015)3. There is a correlation and significant effect between country risk for Iraq and between return and risk of the investment portfolio during the optimum period of study.This study aims to build an optimal portfolio in the Iraq Stock Exchange for each year of the study identified from 2005 until 2015, and analysis of data each portfolio separately and stocks involved in building the optimal portfolio in a manner simple arrangement. And thus measure the impact based on the evidence of country risk country risk (ICGR) in the optimal investment portfolio expressed as a yield and risk investment portfolio on an annual basis.In order to achieve the main goals of the study, the study was divided into four chapters, which included the first chapter of country risk investment portfolio and the ideal : a knowledge. As part of the second chapter came under some previous systematic study of cognitive efforts address. The third chapter singled side applied to the study, including measuring the impact of country risk in the investment portfolio optimal, came by three Investigation boss, the study concluded that a set of conclusions that emerged from the study and in the light of which were drafted a number of recommendations were formulating it all in the fourth quarter.

تاثير قواعد السياسة المالية على فاعلية السياسة النقدية في العراق == The impact of fiscal policy rules on the effectiveness of monetary policy in Iraq

Author name: شاكر حمود صلال العبيدي
Supervisor name: محمود محمد محمود داغر
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: The study aims to find a relationship between fiscal discipline expressed in Fiscal Policy Rules and the effectiveness of monetary policy expressed by the supply of money and the exchange rate in Iraq for the period 1990 - 2015.The study starts from the supposition that the fiscal policy disorder has a significant impact on the effectiveness of monetary policy in Iraq, and through the adoption of fiscal rules can eliminate or reduce the impact of the financial turmoil, especially that Iraq depends on oil revenues to cover general budget expenses, making its economy vulnerably to shocks and its impacts on the reduction of general revenues of the state and thus increase the budget deficit and the accumulation of public debt, which have a reciprocal effect on the variables of monetary policy.The structure of the study was divided into four chapters to verify the hypothesis of the study , the first chapter discussed the entrance of the conceptual to the rules of fiscal policy and its relationship to monetary policy, the second dealt with the turmoil of the fiscal policy in the Iraqi economy and the possibility of achieving financial sustainability, the third chapter dealt with the prospects for the application of fiscal policy rules in the Iraqi economy, while the fourth chapter dealt with explaining of the methodology used in the standard analysis and display the results of the study, as used the test of (ARDL) and (VECM) to analyze the relationship between fiscal policy rules, which represent fiscal discipline and variables effectiveness of monetary policy (money supply, the exchange rate), and these models are the latest models in econometric , which depends on the stationary of the time series, and then test the joint integration whether there is a long - term of relationship between the variables or not and test the causal relationship of those variables.We reached the result of accepting the hypothesis that the absence of any fiscal discipline under the financial policy rules in Iraq which mainly affected on the effectiveness of monetary policy (money supply, exchange rate) for the period (1990 - 2015). Through a review of the evolution of the monetary policy variables (money supply, exchange rate) during the study period (1990 - 2015), we observed that the money supply and the exchange rate are linked with positive and proportional relationship with government spending, so we marked that the first half time of our sturdy’s time period that the rise of deficit, was covered by the new cash release, which in turn led to an increase in money supply and exchange rate (decrease in the value of the Iraqi dinar), while thebsecond half period of the study, it was marked by a higher government revenues associated with oil revenue which in turn stimulated the government to increase its spending, which in turn led to an increased in money supply without the exchange rate because of the ability of the Central bank to maintain the level of the exchange rate by using foreign currency auction and this has been confirmed by the results of the econometric study. The study recommended the adoption of fiscal rules benchmarks which contributed to determine the maximum acceptable level of government spending by GDP growth as a fiscal rule, because of the prominent role of the spending during the years of study on the money supply and inflation. As well as addressing the structural imbalance in public spending items and items of general revenue and reduce dependence on oil revenues to cover the current expenditure, and work to establish a sovereign fund for accumulating the realized financial surpluses in the years of abundance and investing them to develop the financing sources of the public budget .

دور الاحتياطيات الدولية في تحقيق الاستقرار الاقتصادي للاقتصادات الريعية تجارب دول مختارة == The Role of International Reserves In Fulfillment the Economic Stability to Rentier Economies The Experiments of Selected Countries

Author name: سلام كاظم شاني الفتلاوي
Supervisor name: عدنان حسين يونس الخياط | صفاء عبد الجبار علي الموسوي
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Karbala
First pages:
Abstract: مع تزايد الازمات المالية (المحلية والعالمية) وتاثيراتها السلبية في اغلب الاقتصادات وخاصة الريعية، اصبح من الضروري الاحتفاظ بحجم مناسب من الاحتياطيات الدولية لمواجهة هذه الازمات، اذ ان الاحتفاظ بمستو كاف من الاحتياطيات لا يقلل من تاثير الازمات فحسب، بل يجعلها اقل احتمالا. وهذا يمكن النظر اليه بوصفه محور التعديل الوقائي مما يعكس الرغبة في التامين الذاتي ومواجهة التوقفات غير المتوقعة في المستقبل. يتم ادارة الاحتياطيات الدولية بالشكل الذي يضمن كفاية هذه الاصول، التي يجب ان تكون تحت تصرف السلطة النقدية وتسيطر عليها من اجل تحقيق مجموعة محددة من الاهداف، ووفقا لذلك ان كيان ادارة الاحتياطي عادة يكون مسؤولا عن ادارة المخاطر المرتبطة بها. وعادة ما يتم حيازة الاحتياطيات لدعم مجموعة محددة من الاهداف التي تسعى السلطة النقدية الى تحقيقها. ووفقا لذلك، سارعت اغلب البلدان للاحتفاظ بحجم كاف من الاحتياطيات الدولية وان اختلفت وجهات النظر في تحديد هذا الحجم وفقا لمؤشرات محددة الا ان كل منها يعتمد على طبيعة النظام الاقتصادي في البلد ومستوى التطور الاقتصادي الذي وصل اليه. وتتباين الاقتصادات من حيث مصادر تكوين الاحتياطيات الدولية، اعتمادا على تطور بنية الناتج المحلي ومدى مساهمة مكوناته في الصادرات، فضلا عن مدى مساهمة الحساب الراسمالي والمالي. اذ تتنوع مصادر الاحتياطيات الدولية في الاقتصادات ذات الهيكل الانتاجي المتعدد. بينما ياخذ القطاع النفطي النسبة الاكبر من مصادر تكوين الاحتياطي في الاقتصادات الاحادية الجانب. اما من حيث الحساب الراسمالي والمالي فهذا يعتمد على مدى مساهمة الاستثمارات الاجنبية المباشرة وتدفق رؤوس الاموال قصيرة الاجل. ينطلق البحث من فرضية مفادها، بامكان الاقتصادات الريعية وفي ظل الادارة السليمة والكفوءة للاحتياطيات الدولية من تحقيق الاستقرار الاقتصادي عبر الموازنة بين المنافع والتكاليف، ويتباين هذا الامر بحسب كفاءة هذه الادارة وطبيعة ودرجة التطور الاقتصادي والذي يضمن الاستخدام الامثل للاحتياطيات والاكثر فعالية. وقد جاءت اهمية البحث لبيان دور الاحتياطيات الدولية في اقتصادات دول العينة وخاصة العراق. ومن اجل التحقق من فرضية البحث تم تقسيم الاطروحة الى ثلاثة فصول. اذ تناول الفصل الاول التاصيل النظري للاحتياطيات الدولية ودورها في الاستقرار الاقتصادي للاقتصادات الريعية. وتناول الفصل الثاني تطور الاحتياطيات الدولية وانعكاساتها في الاستقرار الاقتصادي لدول العينة. اما الفصل الثالث فقد تضمن قياس دور الاحتياطيات الدولية في تحقيق الاستقرار الاقتصادي لدول العينة. اذ استخدم اختبار (VAR) في قياس هذا الدور. وتعد هذه الطريقة من الطرق الحديثة في القياس الاقتصادي التي تعتمد على استقرار السلاسل الزمنية. ثم اختبار التكامل المشترك اي فيما اذا كانت توجد علاقة طويلة الامد بين المتغيرات ام لا واختبار السببية ثم تقدير متجه الانحدار الذاتي (VAR) لمتغيرات البحث. ومن اهم الاستنتاجات التي تم التوصل اليها، هي ان الادارة الكفوءة للاحتياطيات الدولية تضمن الاستخدام الامثل وبالشكل الذي يحقق الموازنة بين المنافع الناجمة عنها والتكاليف المترتبة عليها مما ينعكس دورها في تحقيق الاستقرار الاقتصادي. كما ان استغلال الفائض منها (في حالة تجاوزها الحجم الكاف) في مجالات الاستثمار وخاصة الداخلي سينعكس تاثيرها كذلك بشكل ايجابي في الاستقرار الاقتصادي. | The Financial Crises (Domestic And International) are increased and its' negative effects in most economies especially in the developing countries, It is became necessary to retain in appropriate size from International Reserves in order to confront these crises. The retaining in an adequate size form reserves doesn't abate effect of the crises solely but it also makes it lessees likely. We can consider it as a preventive which is included the amendment. It is reflected the desire for self - insurance and which is faced the unexpected interruptions in the future. The International Reserves are managed in form which is contained the sufficiency of these assets. It has to be available to the monetary authority and it is controlled to vibrate for a specific set of goals. In this context the entity managing of the reserve is usually responsible to manage the riskiness which are connected to it. It usually contains the reserves in order to support a specific set of goals which are the monetary authority seeks to achieve it. According to that most of countries are retained in an adequate size from International Reserves. even there are different views in determining this size according to specific indicators But each one is depended on the nature of economic system in the country and the level of economic development, which is reached to. Economies are disparity in the sources which is formed International Reserves. It is depended on the development in domestic product structure and the extent of the contribution of its components in exports, as well as the contribution of the capital and financial account. So the International Reserves sources are varied in the multi - productive structure of economies. While the oil sector is occupied the largest percentage from the sources which are composition the reserve the single side of economies. In the terms of capital and financial account this is depended on the extent of contribution of direct foreign investment and the flow of short - term capital. The thesis is started with supposition, The International Reserves are comprised a very big part from accesses in rentier economic so the International precincts are fulfilled main purpose in fulucing on the instable Macroeconomic in order to achieve a economic stability by limiting its' size or the efficacy use. In order to achieve the supposition of the research, it is divided to three chapters. The first chapter is dealt with the conceptual framework of International Reserves and economic stability and economic rent - seeking. The second chapter is represented the development of the Role of international reserves and its' reflection in economic stability of the sample counties. The third chapter is included the measurement the role of International Reserves in the economic stability of the sample countries. It is used test (VAR) in measurement of this role and this way is considered as one the modern methods of economic measurement which is depended on the stability of the series of time. Then it is tested the common integration whether there is a relationship between the variables for a long time or not then it is Valuated Vector Autoregressive Regression (VAR) to the variables of this research. The most important results in this research are the efficient management for international reserves included the efficient use and it achieved the counterbalance between perks which are resulted from it and the cartages which are reflected its' role in achieving the economic stability. As the utilization of the surplus in development fields especially inner one reflected its' affect in economic stability.

استخدام الايصاء الواسع بالحوسبة الادراكية لترشيد التكاليف : بحث تطبيقي في الشركة العامة للصناعات الجلدية == The Use of Mass Customization At Cognitive Computing To Rationalize Costs An application study in the State Company For Leather Industries

Author name: حسين كريم محمد جاسم الشمري
Supervisor name: خولة حسين حمدان
Specific topic: Accounting - Costs
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: تهدف هذه الدراسة الى تحديد العلاقة بين الايصاء الواسع وتكاليف الجودة في الوحدات الاقتصادية وبيان اثرها على ترشيد التكاليف الجيدة وانهاء تكاليف الفشل (الخارجي والداخلي ) واما اهم ما توصلت اليه الدراسة (يعد الاعتماد على نظام الايصاء الواسع من الوسائل الحديثة في الانتاج التي من شانها ان تساعد ادارة الوحدات الاقتصادية على الانتاج حسب رغبات الزبون) واهم استنتاج توصلت اليه الدراسة (ضرورة الاعتماد على نظام الانتاج المؤتمت والمصانع ذات التقنية العالية سيودى الى الالغاء كل تكاليف الفشل الخارجي والداخلي )AbstractThis study aims to determine the relationship between Mass customization and quality costs in economic units , And a statement of its impact on the rationalization of costs and good finish failure costs (internal and external) And the main findings of the study (rely on a system wide modern means recommended production that will help manage the economic units to production as the customer desires) The main conclusion of the study (the need to rely on automated production system and high - tech factories will cost to cancel all internal and external failure costs)المقدمةاصبح الزبون اليوم هو الهاجس الاهم لدى وحدات الاعمال التي تسعى الى تحقيق رغباته واشباعها فلم تعد مسؤولية وحدات الاعمال تقديم منتجات ولكن على وحدات الاعمال تقديم منتجات تلبي رغبات الزبون وتحقيق رضاه في ظل تطور تكنولوجي واتصالات ومعلوماتي وكل هذا التطورات المتسارعة في جميع المجالات ومنها الانتاجية وبات كسب رضا الزبون والاستجابة السريعة لطلبات الزبون ويعد الايصاء الواسع احد الادوات الحديثة في مجال الاستجابة السريعة للذوق ورغبات والمستهلكين وتحقيق الاستجابة السريعة وبكلفة مرشدة وجودة عالية ملائمة لاستخدامه.المطلب الاول : منهجية البحث : - اولا : مشكلة البحث : - ان التغير المستمر في اذواق الزبون ورغباته وتلبية احتياجاته وعدم مواكبة للاساليب الادارية والانتاجية في تحقيق رضا الزبون ومنها الايصاء الواسع الذي يسعى لتحقيق رضا الزبون بكلفة مرشدة وجودة ملائمة لاستعماله .وتتمثل مشكلة البحث بالسوال التالي ما اثر الايصاء الواسع على تكاليف الجودة ؟ثانيا : اهداف البحث : - يهدف البحث الى تحقيق الاتي : - 1 - التعرف على الايصاء الواسع وتكاليف الجودة.2 - بيان اثر الايصاء الواسع على تكاليف الجودة.ثالثا : اهمية البحث : - تنبع اهمية البحث من خلال تعزيز قدرة وحدات الاعمال على مشاركة الزبون في تصميم منتجات حسب طلبات الزبائن من خلال تطبيق منهج جديد لنظم انتاج الا وهو الايصاء الواسع ومن خلالها يسعى الى رضا الزبون وبالتالي الحصول على حصة سوقية عالية وكسب رضا الزبون وانتاج منتجات بجودة عالية وكلفة مرشدة .رابعا : فرضية البحث : - (ان فرضية البحث تكمن في حالة اعتماد الوحدات الاقتصادية على نظام الايصاء الواسع يؤدي الى ترشيد تكاليف الجودة وانهاء تكاليف الفشل (الداخلي والخارجي)خامسا : جمع البيانات : - 1 - الكتب والرسائل والاطاريح 2 - الدوريات والبحوث المنشورة3 - المعلومات من الشركة العامة للصناعات الجلدية المطلب الثاني : الايصاء الوسع وتكاليف الجودة2.1 الايصاء الواسع2.1.1 : نشاه الايصاء الواسع ويعود مصطلح الايصاء الواسع الى عام 1970 والذي توقعه (Alvin toffer) واشار الية في كتابة صدمة المستقبل ( future shock ) (chen,2010 : 843 ) وكان اول الباحثان الذين درسوا الايصاء الواسع بعمق هما : Davis1987)) و(pine1993) وصفوا بانه العملية التي تطبق في الشركات الصناعية التي لديها تكنولوجيا حديثة واساليب ادارية لتوفير منتجات متنوعة ومخصصة بالاعتماد على المرونة والقدرة على الاستجابة السريعة وتوفير منتجات مصممة خصيصا لاحتياجات الزبون ( Harmsel,2012 : 20 ) وقد تم الانتاج بمراحل تطور مختلفة يتم تبيانها من خلال الجدول رقم (1) اذا يبين الجدول ان الايصاء الواسع كنموذج جديد ادى الى تغير المفهوم في العمليات الانتاجية حيث يعتمد على مبدا السحب بعد ان كان يعتمد على مبدا الدفع ,اي لا يبدا الانتاج الا بعد وصول ايعاز من الزبون | The mass customization New paradigm leads To respond quickly to customers' orders Any customer involvement in the design process of products and services That meet their needs and carried out by taking advantage of cognitive computing, which represents a group of smart software and thus contribute to the rationalization of costs and reduce the time to improve quality . The problem of research is not to keep pace with industrial companies in Iraq and the General Company for Leather Industries in particular technological developments in the business environment and opening up to the markets as well as the inability to compete with imported products and not meet the customer's wishes as well as high costs and reflected on the price of the product, Imported products, as companies do not use modern management methods and expert systems in the production process of mass customization and cognitive computing. The research aims to take advantage of the broad theoretical foundations of computing and recommending cognitive and recognize the reality of the General Company for Leather Industries in general and plant (7) in particular, and the wide application of recommending and cognitive computing at research sample , The importance of research in the study the possibility of the company's application of mass customization and cognitive computing to meet the different desires of customers appropriate cost, quality and time by participating in the development of electronic designs and propose a program for it The research is based on a statute that (if the application of mass customization and cognitive computing contribute to achieving customer satisfaction and cost rationalization and reduction of time to achieve the appropriate quality) The most important conclusions of the research1. A mass customization new paradigm in production, which for the needs of the individual customer and desires of diverse seeks through the use of modern technology in production and communications, contributing to the provision of a variety of products suited to the individual requirements of customers and shorten the response to his requests time and through the resilience of individual requests for customers and the changing desires.2 - suffer the General Company for Leather Industries from a number of problems including the decline in the proportion of sales and the delay in the provision of raw materials and low staff performance levels and the lack of development of productive machinery and continue to use traditional methods as well as non - use of modern methods in the design and reliance on old designs.The most important recommendations of the research need to adopt the proposed program in the broad recommending and cognitive computing, which will achieve the desires of customers and seeks to achieve the following : (a) reduce the time by 99% (B) rationalization of costs by 94%, the most important of which is to rationalize the cost of quality (prevention and evaluation) and to end the costs of external and internal failure.

برنامج مقترح لتدقيق العمليات مع الاطراف ذات العلاقة على وفق المعايير الدولية والمحلية : بحث تطبيقي في عينة من الوحدات الاقتصادية == proposal to audit the operations with related parties on the program in accordance with international standards and local (Applied Research in the sample of economic units)

Author name: بلال مصطفى عبد الجبوري
Supervisor name: سالم عواد هادي الزوبعي
Specific topic: Legal Accounting
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: Some economic units sometimes exercise parts of their activities through a joint, joint venture or subsidiary through associates. In these cases, it is the economic unit the ability to influence the financial and operating policies and economic unity investee through the control or joint control or significant influence moreover the impact of people influential people such as senior owners of stocks and managers key, as given to those economic units and individuals influential relevant economic unit investee parties, upon the knowledge of the relationships and transactions with related parties and outstanding balances may affect the assessment of its operations by users of financial statements, including the risks and opportunities facing the economic unit evaluated, so necessary that these relations accounting rules determined by which accounting disclosure proper Moreover, the need for the existence of an audit program represents audit procedures that are necessary for the operations carried out with related parties and disclosure and any ties It may be affected by the financial statements due to the existence of related parties. The lie of the research problem in the weak commitment of the research sample requirements related disclosures for the relevant of the Parties to the international and domestic standards companies in (transactions between the holding company and its subsidiary compensation management, joint ventures, investments in associated companies) and the impact of mutual transactions with those parties on financial position and operating results of the economic unit which affects the credibility of financial statements. The research aims to identify shortcomings in by the non - accounting disclosure required in the financial statements for transactions with related parties accounting treatments and their conformity as set out in accounting standards and show the effect of the relevant parties on the economic activities of the unit and financial statements and then propose an accounting rule and program audits. Search and adopted the premise that (the availability of base accounting and auditing programs commensurate with the privacy of transactions between related parties to help auditors in the performance of their work checksum and reduce the risk of audit and the impact of the relevant parties on the financial statements) The researcher has reached a set of conclusions including 1. Weakening the role of the auditor in detecting the impact of transactions with related parties on the financial statements and misuse of resources available for economic unity and disclosed in his report. 2. did not include a report of banks and other companies and financial statements management of the disclosures required in connection with the mutual financial transactions with related parties Or banking facilities provided to them and debits and credits to those parties, but within tight limits in spite of the importance of accounting disclosure as one accepted accounting principles generally accepted (GAAP). 3. No audit program, whether in the auditors' offices or in the Office of Federal Financial Supervisory ensures the absence of financial statements prepared by the various economic units from the negative effects of the related parties . In the wake of the conclusions that have been reached researcher presented a set of recommendations including : 1. The auditor develop appropriate to get the evidence is sufficient and appropriate evidence relating to the identification related parties and determine the impact of important transactions for those parties on the financial statements and how to use available resources audit procedures. 2. the necessity of private banks and other corporate laws and related instructions and to the provisions of international and domestic accounting standards of disclosure requirements of accounting principle and commitment to ensure that raise the level and quality of disclosure in the financial reports. 3. The need for the adoption of the Federal Office of Financial Supervision and the offices of the auditors of the proposed program of audits, which in turn contributes to the checking procedures and verification of the absence of financial data from the effects or any distortions in favor of the relevant parties and submit a copy of these programs to the Central Bank of Iraq, as far as their matter.

تاثير التفاعل لاعلان الارباح وتوزيعاتها في العوائد غير العادية باطار نظرية اشارة المقسوم == Impact of interaction effect to announcement of earnings and their dividends on abnormal returns under the dividend signal theory

Author name: ايـمان عـدنان سـعـد المكصوصي
Supervisor name: هشام طلعت عبد الحكيم الونداوي
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: تهدف الدراسة الى التحقيق في العوائد غير العادية المتحققة من جراء تاثير التفاعل لاعلانات الارباح وتوزيعاتها، وكيف يقيم السوق الاشارتين في علاقتهما ببعضهما في اطار نظرية اشارة توزيع الارباح التي تتناول تاثير اطلاق المعلومات المالية العامة للشركة. ومعرفة قدرة السوق على دمج هذه المعلومات في اسعار الاسهم لغرض الاستدلال ضمنا" الى كفاءة السوق الشكل شبه القوي من خلال اعتماد منهجية دراسة الحدث. تشمل عينة الدراسة (12) شركة من الشركات المدرجة في السوق المالية السعودية من مختلف القطاعات والتي تلبي المعايير الموضوعة للاختيار، للمدة من(2007 - 2016) والتي شكلت قرابة (83) حدثا" متزامنا". توصلت الدراسة الى مجموعة استنتاجات لا تدعم طروحات نظرية الاشارة اذ تؤكد وجود تسرب للمعلومات في المدة التي تسبق يوم الحدث، ووجود تاخير في انعكاس المعلومات الجديدة في اسعار الاسهم في الايام التي تلت يوم الحدث ساعد في تحقيق عوائد غير عادية ذات دلالة معنوية في بعض المجاميع الفرعية لاعلانات الارباح والتوزيعات المتزامنة، وعدم وجود تاثير تفاعل ذي دلالة معنوية لمتغيرات الارباح والتوزيعات المعلنة في العوائد غير العادية التراكمية. وان السوق يقيم اشارة توزيعات الارباح بمعزل عن اشارة الارباح. ويلاحظ ان مجموعة الشركات التي تزامنت اعلانات انخفاض كل من الارباح والتوزيعات قد شهدت استجابة سالبة تتوافق مع نظرية الاشارة اذ كان متوسط العوائد غير العادية المتراكمة سالبا". وبالتالي رد فعل سوق الاوراق المالية السعودية لاعلانات الارباح وتوزيعاتها يختلف بشكل ملحوظ عن معظم النتائج للدراسات السابقة في البلدان المتقدمة، لكنها مشابهة للنتائج التجريبية التي اجريت في اسواق الاسهم الناشئة وتقدم بعض الدعم لطروحات المدرسة السلوكية. | The study aims to test of abnormal returns achieved from interaction effect to announcement of earnings and their dividends. Moreover, how does the market evaluate the two signs in their relationship with each other, under the dividend signal theory that deal with impact of release of the company's public financial information. And identify the market's ability to incorporating this information in stock prices for purpose of inference the form semi - strong of efficient market by adopting event study methodology, the study sample Include (12) company listed on the Saudi Stock Market from different sectors that meet the established criteria for the selection, for the period of (2007 - 2016) formed nearly (83) simultaneous event. The findings of the study do not support the proposals of the signal theory because confirming the existence of the leak of information in the days before the event day and delays at capturing new information in stock prices in the days and after the event day has helped to achieve abnormal returns were significant in some sub - groups earnings and dividend announcements simultaneous, And a lack of interaction effect significantly to the variables of Earnings and dividends announced on cumulative average abnormal returns. In addition, that the market evaluates the dividend signal isolation from earnings signal. Notes that a group of companies which concurrent announcements decreased both earnings and dividends have seen a negative response consistent with the signal theory, where the cumulative average abnormal returns is negative. Therefore, the reaction of the Saudi stock market to earnings and dividends announcements is significantly different from most of the results of previous studies in developed countries, but they are similar to the experimental results conducted in emerging stock markets and offer some support for the proposals of behaviorism.

اثر الصدمات النقدية في الاستقرار الاقتصادي تجارب دول مختارة == The Impact of Monetary Shocks in the Economic Stability of the Experiences of Select Countries

Author name: ايمان عبد الرحيم كاظم
Supervisor name: هاشم مرزوك علي الشمري | مناضل عباس الجواري
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Karbala
First pages:
Abstract: تعد الصدمات النقدية مؤشرا مهما لتقييم اداء السياسة النقدية(monetary policy) في اي دولة فكلما قل تعرض الاقتصاد الوطني للدولة الى صدمات نقدية , كلما دل ذلك على وضوح الرؤى المستقبلية لصناع السياسة النقدية ودراسة ومعرفة حالة الاقتصاد , ويستطيع متخذو القرار النقدي التدخل من خلال التحكم بالعديد من المتغيرات النقدية وتحقيق الاستقرار النقدي , الا ان الاخفاق في الاستقرار النقدي يتسبب في حدوث الصدمات النقدية ومالذلك من اثارعلى الناتج والاسعار والاستخدام , وتشمل الصدمات النقدية على انواع عدة منها صدمات عرض نقد وصدمات الطلب على النقود وصدمات اسعار فائدة وصدمات اسعار صرف , وينعكس تاثير الصدمات النقدية في الاسواق فقد يقوم بعض المشاركين بتعديل ارصدتهم النقدية من خلال اسواق السلع والخدمات , في حين يعدل اخرون ارصدتهم من خـلال الاسـهم والسنـدات في سوق الاوراق المالية , ويتباين تاثير تلك الصدمات على الناتج والاسعار والاستخدام لكون هذه المتغيرات تتاثر بشكل غير متكافيء بالصدمة النقدية وحسب الوقت الذي تحدث فيه الصدمة النقدية من العام وكذلك عـلى مـدى استقلالية السياسة النقدية . وقد تعرضت الدراسة الى ابرز المشاكل النقدية في اقتصادات دول العينة ( اليابان , كوريا , العراق ) الاوهي الصدمات النقدية واثرها على الناتج المحلي الاجمالي وقد توصلت الدراسة الى ان صدمات عرض النقد وسعر الفائدة وسعر الصرف تحدث تقلبات في الناتج المحلي الاجمالي في اليابان , واما في كوريا , فقد اتضح ان صدمات سعر الصرف تحدث تقلبات في التضخم , وصدمات سعر الفائدة تحدث تقلبات في البطالة , وصدمات عرض النقد تحدث تقلبات في النمو الاقتصادي . بينما اتضح في العراق بان صدمات الطلب على النقود تحدث تقلبات في النمو الاقتصادي والناتج المحلي الاجمالي , وصدمات اسعار الفائدة تحدث تقلبات في النمو الاقتصادي | The monetary shocks is an important indicator of the quality of performance of monetary policy in any country, the smaller the exposure of the national economy of the state to shocks cash whenever indicates that the clarity of future visions for the makers of monetary policy and to study and know the state of the economy, and can decision - makers monetary intervention by many monetary variables and achieve control monetary stability, but the failure to monetary stability cause monetary shocks and therefore the effects on output and prices and use. It includes monetary shocks on several types of shocks, including shocks offer cash and demand shocks cash and interest and exchange rates of price shocks. This reflects the impact of monetary shocks on the market has some of the participants to amend the cash their funds through the markets of goods and services, while others amended their assets through stocks and bonds in the stock market. The contrasting impact of these shocks on output and prices and use of the fact that these variables are affected disproportionately by monetary shock and a time when the monetary shock from the public speaking as well as on the independence of monetary policy. The study came to the main monetary problems in the economies of the sample countries (Japan, Korea, Iraq) is a monetary shock and its impact on GDP The study concluded that shocks the money supply and interest rate and exchange rate occurring fluctuations in GDP in Japan. But in Korea, it was clear that the exchange rate shocks occur fluctuations in inflation, interest rate shocks occur fluctuations in unemployment, money supply shocks occur fluctuations in economic growth. While in Iraq turned out that the demand shocks occur Monetary fluctuations in economic and GDP growth, shocks and interest rates occur fluctuations in economic growth

انموذج مقترح لترشيق اجهزة الرقابة والتدقيق في العراق من خلال تقنية اعادة الهندسة == Suggested Model For Lean The Control And Audit Bodies In Iraq Through Reengineering Technic

Author name: احسان ذياب عبد
Supervisor name: كريمة علي كاظم الجوهر
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: تهدف الدراسة الى وضع انموذج مقترح لاجهزة الرقابة والتدقيق (مكتب المفتش العام، ديوان الرقابة المالية الاتحادي، هيئة النزاهة، التدقيق الداخلي) يساهم في تحسين مستوى تطويرها، من خلال استعمال انموذج مرجعي. والتعرف على مستوى التطوير لقدرة انشطة هذه الاجهزة في اكتشاف واحباط المخالفات، وتحليل مقارن لقوانينها وتشريعاتها.اعتمدت الدراسة على المنهج الاستنباطي من خلال تكييف اطار بناء القدرات المؤسسية للافروساي، لاستقصاء اراء عينة البحث من قيادات اجهزة الرقابة والتدقيق حول مستوى التطوير المؤسسي لهذه الاجهزة. حيث يتالف هذا الاطار من خمسة مستويات للتطوير وخمسة مجالات وهي : الاستقلالية والاطار القانوني، التنظيم والادارة، الموارد البشرية، معايير ومنهجية الرقابة، الاتصالات وادارة اصحاب المصلحة. ويتضمن كل مجال عددا من العناصر. وتستند هذه المجالات مع عناصرها على المعايير وافضل الممارسات.كما اعتمد منهج التحليل الوصفي لدراسة مخالفات الاجهزة الخاضعة للرقابة والتدقيق وتحليلها وتبويبها وفقا للجهة المسؤولة عن المخالفة ونوعها وقيمتها والاجراء المتخذ حيالها. واجراء التحليل المقارن لتشريعات وقوانين الاجهزة الرقابية، لتحديد مجالات التطوير، ونقاط القصور والتداخل في العمل الرقابي الذي ينتج عنها. وتوصلت الدراسة الى مجموعة من الاستنتاجات من اهمها ان معدل التطوير العام لمكاتب المفتشين العموميين هو 2.47، وقد تخطت معدلات مجالاته الحد الادنى للمستوى الثالث باستثناء اثنان من مجالاته (معاييـر ومنهجيـة الرقابة) و(التواصل وادارة اصحاب المصلحة)، اللذان كان معدلاهما 2.38، 2.19 على التوالي. اما معدل التطوير العام لديوان الرقابة المالية هو 3.27، وقد تخطت معدلات مجالاته الحد الادنى للمستوى الثالث. اما معدل التطوير العام لهيئة النزاهة هو 3.23، وقد تخطت معدلات مجالاته الحد الادنى للمستوى الثالث. في حين كان معدل التطوير العام لاجهزة التدقيق الداخلي هو 1.67، ولم يحقق اي مجال من مجالاته الاربعة معدل الحد الادنى للمستوى الثالث المستهدف 2.50 من 4.00 درجات. لذا فان مستوى التطوير المؤسسي لمكاتب المفتشين العموميين يقترب من الثاني، ولديوان الرقابة المالية ولهيئة النزاهة فهو يقترب كثيرا من المستوى الثالث، اما لجهاز التدقيق الداخلي فهو المستوى الاول. واستنتجت الدراسة ايضا ان مخالفات الادارة العليا (وزير، مدير عام، مدير) تشكل نسبة 41% من اجمالي المخالفات، وتبلغ قيمتها 1276 مليار دينار تقريبا بنسبة 87.5% من اجمالي قيمة المخالفات. وان الاجراءات المتخذة حيال المخالفات تمثل باسترجاع وتوفير واحباط مخالفات بقيمة 146.835 مليار دينار، وهي تمثل 10% من قيمة المخالفات الكلية تقريبا. كما شملت العقوبات القضائية 93 حالة مخالفة. منها 75 حالة حكم غيابي اي بنسبة 80.6% من اجمالي المخالفات التي خضعت للعقوبات القضائية.كما تم تقديم عدد من التوصيات كان اهمها الانموذج المقترح الذي تضمن تاسيس مجلس للرقابة والتدقيق الاتحادي الذي يمثل هيئة تنظيمية مستقلة جديدة للاشراف على اجهزة الرقابة والتدقيق، يضم تحت اشرافه : ديوان الرقابة المالية الاتحادي وهيئة التفتيش والتدقيق الداخلي. التي تضم مكاتب المفتشين العموميين القائمة مع اقسام ووحدات التدقيق الداخلي العاملة في الوحدات الحكومية | AbstractThis study aims at proposing a model for the Control and audit bodies represented by (General inspector offices, Federal board of supreme audit, The Commission of integrity and internal audit), which contributes to improving the development level using a reference model. In addition, identifying the level of development of the ability of the activities of these bodies in detecting and preventing irregularities, and a comparative analysis of their laws and legislation.The study relied on deductive approach by adapting the Institutional Capacity Building Framework for AFROSAI - E, BI Survey sample of leaders of the control and audit bodies on the institutional development levels views of the bodies. The Institutional Capacity Building Framework consists of five development levels, and five institutional development domains : Independence and Legal Framework, Organisation and Management, Human Resources, Audit Standards and Methodology and finally Communication and Stakeholder Management. Each domain contains a number of elements. The domains with their elements are based on standards and best practice.It also adopted Analytical descriptive approach to study of irregularities audited entity and analyzing and classifying them according to the destination responsible, type and value and the action taken on them. In addition, a comparative analysis of legislation and laws of Control and audit bodies to identify areas of development, Weak points and overlap in the audit work that produces it.The study reached to a set of most important conclusions, which are : The general development rate of the General inspector offices is 2.47, domains rates have exceeded the minimum limit for the third level With the exception of two of its domains (Audit Standards and Methodology) and (Communication and Stakeholder Management), which were its rates 2.38, 2.19, respectively. As for the general development rate of Federal board of supreme audit is 3.27, domains rates have exceeded the minimum limit for the third level. The general development rate for The Commission of integrity is 3.23. Domains rates have exceeded the minimum limit for the third level. While the general development rate for internal audit is 1.67, any of the four domains rates did not achieve the minimum limit for the target third level 2.50 of 4.00 degrees. Therefore, the level of institutional development for General inspector offices Close to second level. For Federal board of supreme audit and The Commission of integrity comes very close to of the third level, and for internal audit, it is the first level. The study also concluded, The senior management irregularities (Minister, Director General, Director) accounted for 41% of total irregularities, And valued at 1276 billion dinars Almost, By 87.5% of the total value of irregularities. In addition, that the actions taken regarding irregularities represent recovering, save, and Foil irregularities, worth 146.835 billion dinars, which represents 10% of the total value of almost irregularities. As judicial sanctions included 93 cases of irregularities. Of which 75 cases sentenced in absentia or by 80.6% of the total irregularities that have undergone judicial sanctions.The research was presented a set of recommendations, most important of which was the proposal form. Which included the establishment of a Federal Board on control and audit bodies, which represents a new independent regulatory body to oversee the control and audit bodies, under his supervision include : Federal board of supreme audit and Commission of inspection and internal audit, which included current General inspector offices, and Sections and units of Internal Audit Working in government units.

امكانية تطبيق التفكير الرشيق لترشيد التكاليف وتحقيق رضا الزبون : بحث تطبيقي في شركة اور العامة للصناعات الكهربائية == The Possibility of Appling Lean Thinking for Rationalization the Costs and Enquiry Satisfaction of Customer An applied Research at Ur State company Electrical Cables industries

Author name: محمد سمير دهيرب الربيعي
Supervisor name: علي محمد ثجيل المعموري
Specific topic: Accounting - Costs
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: The research aims at the possibility of applying lean thinking with all that carries this term of goals , trends , principles , foundations and concepts , The possibility of applying it in institutions, including Ur public company, an industrial company, And the only one in Iraq specialized in the manufacture of cables, Electrical Wires and the aluminum industry , Which has been applied to the curriculum of lean thinking , The problem of research is that the institutions, including the company (research sample), adopt and practice traditional administrative, financial and technical methods without relying on modern curricula and ideas, including the subject of our research,In order to achieve the objectives of the research, it reviews the concepts, principles, basicsand tools of lean thinking that achieve those goals. The research is based on a basic hypothesis that it is possible to apply the methods and tools to this concept that will rationalize costsand improve process performance, eliminate losses and create a clear vision of operations through the stream value and Spreading a lean culture to the level that achievesthe desires and needs of the customer and his satisfaction.Thus, the research was divided into four chapters through which a set of conclusions and recommendations were reached,And according to what has been dealt with in both the theoretical and practical aspects.The most important conclusions are : 1 - An important aspect of lean thinking is its principles, which the research has pointed out; that is, the value, where value is the crucial starting point,Value for both the company and the customer and that the value is equal to what the customer pays and satisfies his satisfaction and achieves his needs and desires and insure his future aspirations,In addition to the principle of the stream value, which refers to the activities that adds and does not add value and try to remove itbecause it leads to the loss of the company's resources and does not benefit the customer, in addition to the principle of flow in the process of production to proceed smoothly based on the principle of customer withdrawal of the product he requested, and the last principle is the pursuit of perfection is an ideal situation so that the institution does not stop at a certain level of development and growth and sufficiency Causing an invisible recession.2 - The research showed the application of many tools of lean thinking and showed positive results which can be applied in the company especially that the company has the ability, the possibility and the ground suitable to achieve the tools, principles and methods of lean thinking, the fact that it has competencies and qualified human resources because of the experience and practice accumulated in the field work as well as areas and buildings, But it lacks machinery, equipment and devices with advanced technology.3 - The presence of factories suspended from work that must be disposed or rehabilitated as these factories achieve and bear the company a lot of costs, including wages, machines and it's maintenance, and other expenses and costs.As for the most important recommendations : 1 - The necessity to adopt the five principles of the lean thinking referred to by the research.2 - The necessity to pay attention to the activity of the marketing department, being the guide and promoter of the company's products in the local markets and the need to strengthen relations with ministries and companies requesting the product,And work on increasing the marketing outlets of the company in the rest of the provinces, attention should be given to the2Planning department as it is the entity that sets the future plans for the activity and performance of the company.3 - The necessity to deal with the cases of factories suspended from work by taking adequate measures and conducting studies regarding their operation or disposal, as the company incurs additional costs and burdens that increase the expenses of the company.4 - The necessity to work on modernizing machines, machinery, equipment and devices and introducing advanced technology to the factories of the company, which contributes to raising the efficiency and improve

قدرات وادوار ادارة الموارد البشرية الاستراتيجية لتحسين منظومة تفكير وتعلم الفريق : بحث تطبيقي في عدد من منظمات الاعمال في العراق == The Competencies and Roles of SHRM to Improve Thinking and Learning System for The Team : Applied Study in some Business Organizations in Iraq

Author name: عدي زهير محمود نديم
Supervisor name: انتصار عباس حمادي الدليمي
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف هذا البحث الى اختبار العلاقات البينية بين اربع متغيرات رئيسة تعكس تاثير الدور المتميز لادارة الموارد البشرية في تعزيز منظومة تفكير وتعلم فريق البيع. وهذه المتغيرات تتمثل بمتغير قدرات الموارد البشرية (معرفة الاعمال، الخبرة الوظيفية ، وادارة التغيير) ، ومتغير ادوار الموارد البشرية (شريك استراتيجي، خبير اداري، وكيل تغيير ، ونصير العاملين) ومتغير الدعم التنظيمي المدرك ، ومتغير منظومة تفكير وتعلم الفريق. اذ افترض البحث بان قدرات الموارد البشرية تعزز من جاهزية اقسام الموارد البشرية على تادية ادوارها المعاصرة. كما يفترض البحث بان العلاقة بين قدرات وادوار الموارد البشرية تزداد مع وجود الدعم التنظيمي المدرك ، وان ممارسة اقسام الموارد البشرية لادوارها المطلوبة يساهم في تعزيز تفكير وتعلم فريق البيع. وقد اعتمد البحث لتحقيق اهدافه واختبار فرضياته ، على المنهج المزجي (Mixed Method) في اعداد وتصميم الدراسة. وهذا يتجسد بتوظيف اكثر من منهج بحثي بغية تلافي نقاط الضعف الموجودة في احداها من خلال المنهج الاخر. وفي هذا البحث تم اعتماد منهجين احدهما مكمل للمنهج الاخر وهما المنهج التجريبي (Experimental) والمنهج التحليلي (Analytical). تم تطبيق المنهج التجريبي على شركة المارد للوكالات التجارية المحدودة ، اما المنهج التحليلي فقد تم تطبيقه على عينة من الشركات التجارية الخاصة لغرض المساعدة في تعميم نتائج البحث. وقد ضمت هذه العينة ثمان قطاعات وهي قطاع المصارف ، قطاع الوكالات التجارية ، قطاع التعليم الجامعي، قطاع الاتصالات ، قطاع المقاولات الخاصة ، قطاع الفنادق والسياحة ، قطاع التجارة العامة ، والقطاع الصناعي الخاص. وقد اختار الباحث من كل قطاع شركتين بلغ عددها (16) شركة ، وتم اختيار (10 ) افراد من كل شركة (3 عاملين بالموارد البشرية و7 عاملين بالتسويق والمبيعات) وقد اصبحت العينة الكلية (8 *2 *10 ) تضم (160 ) فرد. كما اعتمد البحث على مجموعة من الادوات الاحصائية شملت على سبيل المثال ، معامل كرونباخ الفا، ومعامل الارتباط البسيط، ومعادلة النمذجة الهيكلية وتحليل المسار. وقد اظهرت النتائج صحة اغلب فرضيات البحث ، وقد صيغت في ضوءها مجموعة من الاستنتاجات المهمة كان منها على سبيل المثال ، ان تادية وممارسة ادوار الموارد البشرية لا يمكن ان يتحقق بفاعلية بدون امتلاك خبراء وممتهني الموارد البشرية قدرات معينة. كما توصل الى استنتاج اخر يفيد بان ممارسة اقسام الموارد البشرية لادوارها الاستراتيجية يساهم في زيادة مستوى التعلم والتفكير لدى اعضاء فرق البيع مما ينعكس على زيادة ربحية ومبيعات الشركة بشكل عام. التوصيات الهادفة كان منها ، ضروة قيام الشركات عينة البحث باعادة هيكلة قسم الموارد البشرية بما يضمن تعزيز قدرات الموارد البشرية ويؤهلها لمسك وممارسة ادوارها المطلوبة وفق التغيرات السائدة في بيئة عملها الحالية والمرتقبة. وكذلك من المهم ان تلتزم الجهات ذات العلاقة في الشركات عينة البحث بتقديم الدعم المستمر لاقسام الموارد البشرية وممتهني وخبراء الموارد البشرية داخل شركاتهم. | This research aims testing interrelationship between four main variables, which reflects Impact of differential mandate of human resources management to enhance thinking and learning system of sales team.These variables represent with competencies of human resources (knowledge of business, human resources provide, and management of change), variable of roles for human resources (strategic partner, administrative expert, change agent, and employee champion), variable perceived organizational support, and variable of thinking and learning for the team.This research assumes that competencies of human resources enhance readiness of human resources departments conducting its modern roles.Also this research assumes that relationship between competencies and roles of human resources will increase with existence of perceived organizational support, and practicing human resources departments its required roles will participate in enhancing thinking and learning for sales team.Research based to accomplish its aims, and testing its hypotheses upon mixed method in preparing and design of study.This can be shown by using more than one research method in order to avoid weak points which exist in one method via another.This research depended on two methods each complementary to the other, which are experimental and Analytical methods.Experimental method was implemented on AL - Mared for commercial agencies Co. Ltd.; on the other side Analytical method was implemented on samples of private commercial companies to support research results. Sample included eight sectors which are banking sector, commercial agencies, higher education, telecommunication, private construction, tourism, general trading, and private industry. Researcher selected Two Companies from each, amounting to 16 companies.From each company 10 individuals where selected (3working in human resources, 7 in marketing and sales), total sample became (8*2*10), equal 160 persons.Also research depended on groups of statistical tools included for example; Cronobach Alpha, simple correlation coefficient, structural equation modeling, and path analysis.Research results show that most hypotheses were positive; accordingly many important conclusions were formulated for example; performing and practicing human resources roles cannot be accomplished effectively, without having special competencies by human resource experts and practitioners.Another conclusion was reached which illustrates that practicing of human resource departments their strategic roles will participate in increasing thinking and learning level of members of sales team which lead to increasing in profit and sales of company in general.Significant recommendation, for instance; it is important to companies which are samples to restructure human resource department to enhance their competencies, make department eligible to practice its required roles according to prevailing changes in present and future business environment.It’s important that the administrations of the companies which are samples, commit to give its full and continuous support to human resource department, human resource experts, and practitioners in their companies.

تحليل المقدرة التنافسية للدولة في اطار تقييم مشاريع البنك الدولي في العراق بعد عام 2003 == National competitiveness analysis within a Framework Of the evaluation of world bank projects in Iraq after 2003

Author name: اثیر عبد الخالق محمد صالح الجبوري
Supervisor name: ھناء عبد الغفار حمود السامرائي
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:

الانفتاح الاقتصادي وتاثيراته على التنمية في الاردن == The Economic openness and its effects on Development in Jordan

Author name: عبد الله جميل النصيرات
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: The current international system has faced and from the beginning of the nineties decade of the last century, a wide range of structural changes. Which have enlarged in speed and generalization, which have caused radical changes over most of the economical variables which have affected the economical and social situations for all the countries, of the most prominent events in the world from economical developments and which have evolved from different economical and political events arising from its period or getting its roots from the past, are the fall of the previous Soviet union, followed by the changes in eastern Europe, and the scientific different types of living ways ,and the increased role of global economic establishments in controlling the new economical system ,and the emergency of economical collections and regional intents between the different countries .These enormous developments have created a new environment for the economic international relationships, so the developed and developing world have become in the face of an economical theory of (almost unified economical policies with a difference in details, and it is the western economical theory which depends upon the economy and competence market. and increment of the private sector role, and diminishing the role of government, and the developing countries have raced to hold and implement those economical ideas and which are represented by the international and economical opening and limitation of commerce ,and increment of the foreign utilization role, and privatization of the general sector And because the developing countries are facing so many of economical problems, which is represented by the foreign debt and their bearings, and the failure of general offset ,and the failure in payment's offsets ,and the import in flation, and the dominance of foreign investments over most of economies of these states, so the idea of following the economical opening policy have occupied a big concern in developing states in the mean time .so many believe in this policy the curing medicine as the only solution to achieve economical and social development and after the failure of many development strategies .What is applicable to developing countries is so upon Jordan, so Jordan have found that the general interest necessitates going along with the changes and coping with the attitude towards opening and globalization rather than isolation, as being universal global attitudes, so it chose the policy" of universal economical policy as the only solution to achieve the economical and social development.It is important to mention that Jordan has faced in 1988 a shocking economical crises which made him unable to continue its developmental path, and,, paying its foreign debts or serving its bearings ,which have created too many difficulties ,the first of which is getting help from the international monetary fund to reschedule its debts and getting more of it ,and the second to lower the Jordanian Dinner value and the cash instability and the third is to adhere to the prescription of international monetary fund to rebuild the economy ,from here, so a lot of the procedures and legislation’s which are approved by Jordan within the structural adjustment programs, which were done with a previous preparation with the international institutes which were seeing that implementing these policies and procedures is necessary to have a maintained economical development, in addition to its interest in merging Jordan into the international economy through encouraging the policy of universal economic openness. The main objective of the study is to show the extent of economic openness in Jordan to specify the effects of this openness on Jordanian development.Result for studied years (1980 - 2000) showed Jordanian economy is open widely abroad, the rate of its economic openness is (72.5%), and the rate of imports to the gross national product (56.1%). Financial indicators showed that Jordan depends exclusively on abroad in financing the deficit in public budget and balance of payment. Rate of abroad general credit to gross national product (129.2%), and rate of remittance without charge (26.5%).This policy had bad effects on Jordanian Economy materialized in decreasing of national income and the individual's share it and aggravation of unemployment and poverty, The present work showed that population rate under extreme poverty line is (26%) during 1998, and (4.5%) of population is under thorough poverty. Unemployment compromised (27.5%) of the total labor according to non¬ - governmental data.If the policy behind the economic openness is to attract foreign investment, these investments constituted only low rate of (40.4%) out of total investments. The major part of this investments are Arabic investments which were focused on service sector to gain fast revenues with low risks that led to the expansion of this sector at the expense of other economic sectors.The study ends up with recommendations including dependence on the self, the optimum use of national resources, decreasing the dependence on capitalists and thorough economic openness orientation to Arabic nations

قدرات التعلم التنظيمي وتاثيرها في تعزيز عملية الابداع بتوسط ادارة المعرفة : دراسة تحليلية لاراء عينة من المديرين في شركة الحفر العراقية == Organizational Learning Capabilities and its Influence in the Enhancement of the Innovation Process Knowledge Management as a Mediator Analytical study for the Views of A Sample of Managers in the Iraqi Drilling Company

Author name: فاضل عباس حسن الغراوي
Supervisor name: راضي عبد الله علي
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: This study contains a reaction among three variables which represent the intellectual frame of it these are (organizational learning capabilities, knowledge management, and Innovation process). The motivation behind this study is an problem started which is so - called "environmental developments " that face Iraqi Drilling Company which is one of Ministry of Oil Companies. These developments are pushing the company from local Market to international market after the current oil investments licenses in Iraqi and their consequences in term of response and flexibility that is in accordance with current situation .The study is summarized by some questions that to be answered in order to shed light on the intellectual indications of the above mentioned variables because of their being a new topic application within Iraqi environment and their role in determining their significance and influence in showing the role of organizational learning capabilities in sustaining innovation capability under mediating role of knowledge management.Questionnaires were made on a sample consisted of (110) managers within the company who fulfilled the characteristics imposed by this study. The study used statistical tools in gathering and treating data and analyzing information, the available statistics software( SPSS - V.21) was applied . The study also used two main hypotheses which were tested in order to prove their credibility.The study produced with intellectual theoretical and practical conclusions which show the true situation of organizational learning capabilities that are prevalent in practical environment. The long a shared vision obsesses the interest of managers under study and this represents a healthy indication as it proves their transparency and harmony. Regarding the mediator role of knowledge management ,( analysis process) has the first grade among other elements in organization process dimension. Knowledge sharing was leading in ( operational processes) dimension among other knowledge management processes.Regarding innovation process, innovation in product and process share to manager in facing competition. It is shown that the influence impact on innovation process increases when there is a reaction between organizational learning capabilities and knowledge management within organization and in higher percentage compared to the case when variables are studied separately.The study presents some recommendations mostly from the researcher observations in addition to those inspired by theoretical and practical conclusions.

دور ادارة الاحتواء العالي للموارد البشرية في تعزيز مخرجات العمل الموفقية من خلال الدور الوسيط للدعم التنظيمي المدرك : دراسة استطلاعية لاراء عينة من العاملين في شركة نفط الجنوب == Role of High involvement management Human Resource in Enhancing Attitudinal Work Outcomes though in Mediate role of Perceived Organizational Support An exploratory study of the Views a number from employees in south oil company

Author name: محمود شاكر عاشور جاسم المنصوري
Supervisor name: طاهر محسن منصور الغالبي
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: The present study aims at exploring the mediating role of the perceived organizational support between high involvement management and the and the situational outcomes in their two dimensions job satisfaction and organizational commitment , the deductive approach has been pursued in this study as a research method while the strategy that is adopted here represented in an analytical survey.The sample population included those who work for south oil company divisions which are fifteen ones (operation division , transportation division ,oilfield division, drilling and rehabilitation division,Thy Qar oilfields division, engineering division, planning and following division, project division, commercial division, materials division, administrative division, water division, West Qurna 1 and Zubeir field operation division) which was about 453 employees , the researcher based on a number of tools to gather information and data that support the topic of the current study among them the field coexistence and as well as the survey form. This study deals with very important three variables in relation to organization work : perceived organizational support as mediator variable , HR high involvement management as independent variable and situational work output as dependent variable . The study results found that perceived organizational support play the role of mediating variable between the dimensions of information sharing and job commitment .Also study results reached to the existence of a relationship with moral reference between ( deep training , compensation , team work and information sharing) and the job satisfaction mediates the perceived organizational support.The current study comes up with a number of recommendations and one of the most important of them that the researcher emphasizes is that the top management should increase the interest in HR high involvement management practices due to its positive and huge impact on the leverage of job satisfaction for the employees and the organizational commitment which in its turn improves the significant performance and the high productivity. Top management and managers in the middle level should improve the level of the perceived organizational support by the care of HRM practices because they have a direct and big impact on the improvement of thesituational work outcomes.

تاثير الاستثمار الاجنبي غير المباشر ومعدل القائدة في امكانية بناء سيناريو الاداء الاستراتيجي المصرفي : دراسة حالة في مصارف تجارية عراقية خاصة مختارة للمدة من 2013 - 2007 == The effect of Indirect Foreign Investment & Interest Rate In building banking strategic performance scenario ability A case study in Iraqi private Commercial Banks to the Period 2007 - 2013

Author name: مجيد محسن محمد الدخيلي الغالبي
Supervisor name: طاهر محسن منصور الغالبي | جليل كاظم مدلول العارضي
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: ان هدف البحث هو بناء سيناريو للاداء الاستراتيجي المصرفي، اخذا في الاعتبار الاستثمار الاجنبي غير المباشر ومعدل الفائدة،وقد اجري على مجموعة من المصارف التجارية العراقية(بغداد،الاهلي،التجاري) للمدة (2007 - 2013)،وللوصول الى هذا الهدف فقد افترض البحث الفرضية الرئيسة التالية : " هناك تاثير مشترك ذو دلالة معنوية للاستثمار الاجنبي غير المباشر ومعدل الفائدة في مؤشرات الاداء الاستراتيجي المصرفي الاعلى يمكن من بناء سيناريو الاداء الاستراتيجي المصرفي ". على وفق الفرضية الانفة الذكر جرى التفريق بين اتجاه الاداء الاعلى،واتجاه الاداء الاقل وبين تزايد الاستثمار الاجنبي غير المباشر مع معدل الفائدة المنخفض، وتناقص الاستثمار الاجنبي مع معدل الفائدة العالي ، لتكوين مصفوفة السيناريو،وتم تقسيم مؤشرات الاداء الى ثلاثة مجموعات تمثلت في الاداء المالي، التشغيلي والتنافسي . اعتمد البحث على تاثير مؤشرات الاداء المالي على الربحية لاختيار مجموعة موشرات الاداء المالي،وعلى تاثير مؤشرات الاداء التشغيلي على الربحية بعد اقتران كل مؤشر بالكفاءة التشغيلية لاختيار مؤشرات الاداء التشغيلي،وعلى مؤشر القيمة المضافة لاختيار مؤشرات الاداء التنافسي. استخدم البحث الانحدار المتعدد على وفق المعادلة : Y=B°+BiXi+eلاختيار مؤشرات كل مجموعة،واختبار تاثير الاستثمار الاجنبي غير المباشر مع الفائدة على المؤشرات المختارة . تمت الاستفادة من النتائج المقدرة للمدة((2017 - 2015 في بناء سيناريو الاداء الاستراتيجي المصرفي لاتجاه اعلى في ظل تزايد الاستثمار الاجنبي غير المباشر،وسيناريو اتجاه اعلى اداء في ظل تناقص الاستثمار الاجنبي غير المباشر.توصل البحث الى : 1 - امكانية بناء سيناريو للاداء الاستراتيجي المصرفي ولكل حالة من حالات الاستثمار الاجنبي غير المباشر وتقلبات معدل الفائدة اعتمادا على تاثيرهما المشترك على الاداء، سواء كان سيناريو الاداء المالي،التشغيلي، والتنافسي،للوصول الى تخطيط متعدد الاتجاهات بدلا من الموازنات التخطيطية،ويعد سيناريو الاداء الاستراتيجي المصرفي وسيلة لتخصيص الاموال على وفق التغيير في سلوك كل من الاستثمار الاجنبي غير المباشر ومعدل الفائدة،والوقوف على مؤشرات المصرف المالية والتشغيلية والتنافسية اللازمة المستقبلية.2 - عدم امكانية بناء سيناريو الاداء الاستراتيجي المصرفي للاتجاه الاداء الاقل عندما يكون حجم التداول الاجنبي باسهم المصرف قليلا لعدم وجود تاثير مشترك للاستثمار الاجنبي غير المباشر والفائدة على الاداء اوصى البحث استخدام سيناريو الاداء الاستراتيجي المصرفي لمواجهة سلوك الاستثمار الاجنبي غير المباشر، والتغيرات في معدل الفائدة بالاستفادة من المؤشرات المالية الحالية المؤثرة في الربحية والقيمة المضافة والتي تستجيب للتاثير المشترك لهما للوصول الى قيم مستقبلية مقدرة تستخدم لبناء السيناريوهات،لوضع البدائل المستقبلية للاداء الاستراتيجي المصرفي بدلا من الاقتصار على الموازنات التخطيطية التي تكتفي بالتخصيصات لمواجهة المخاطر وتوفير السبل الكفيلة بجذب الاستثمار الاجنبي غير المباشر،وذلك من خلال بناء مناخ استثماري ملائم خصوصا في مجال متانة النظام المصرفي وتفادي الحاجز المعلوماتي الذي يخلقه عدم توفر المعلومات الدقيقة عن الاداء للاستفادة من الكلفة المنخفضة للتمويل.

دور المؤسسات في التنمية الاقتصادية لبلدان مختارة مع اشارة الى العراق == Role the Institutions in economic development of Selected Countries with a special signal to Iraq

Author name: عقيل عبد الحسين عودة الطائي
Supervisor name: احمد جاسم محمد المطوري
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: After the resulting from the process of transformation and integration happening in the words economies and the imposition of economic reality and a new social and political which makes it. The matter that deals with variable affecting the economies of all countries which led to make the changes of the concept of institutions, quality and its role in the development process takes a larger dimension than the traditional to those institutions which had concepts coupled with concept of (the state, ministries……).It began the attention map tend to search for the availability of institutions and quality takes a great deal of analysis and study through a set of indicators to measure the quality of those institutions on various activities and fields to achieve the development process .an imaging development path continuous proper from.Later on it appeared short coming (aspects, deficiencies) in development, especially in development countries, which is different from a lot of the nature and composition of their people and their potential economical for development countries, A dressing this series of studies that preceded this study and the most important international experiences to search for read factors that have made those countries check mattresses advanced welfare and economic to their communities.Today ask the ideas school institutional modern liberal from, which do not vary ideologies world in terms of attention to the institutions, but the role of state intervention in economic life, social and historical aspects of interest to those countries. One of the most prominent economists in this school, Oliver William son and Douglas North. It came the new arguments school foundation take its place in the economic analysis to give a broader understanding of the institutions and greater role in the development process take care of group of formal and informal constraints that human be Havier and interactive way with others, with in the community control, and thus the institutions are to be set for the fate of the communities and now they have their the economy. Today the Iraqi economy suffers from significant challenges, the most important institutional weaknesses, both the legislative and executive governance in it.Offset by the negative impact of higher institutions. What led to the high costs of development? As well as the spread of financial and administrative corruption and then to a waste of financial resources and available material.Thus, Iraq needs the institutional reform process before any reform is doing because it's a great effects in the process of economic development

دور نظامي التصنيع الرشيق وخفيف الحركة في استدامة الادائين البيئي والاجتماعي من خلال التاثير التفاعلي لاستراتيجية المسؤولية الاجتماعية : دراسة ميدانية في كل من شركتي الفيحاء وكربلاء لصناعة البناء الجاهز == The Role of Tow Systems Manufacturing lean and Agile In The Environmental and Social Sustainability By Interactive effect for Social Responsibility Strategic A field Study In Both Of The Fayha And Karbala Company For The Building Precast

Author name: عبد الرضا ناصر محسن صبيح المالك
Supervisor name: طاهر محسن منصور الغالبي
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: The study aims role of tow Systems Manufacturing lean and Agile In The environmental and social Sustainability by Interactive Variable Social Responsibility Strategic , A field Study In both of The Fayha And Karbala Company For The Building Precast.For the purpose of achieving the goal of the study used multiple Methods including the descriptive and analytical for the purpose of ascertaining the existence of a relationship between the variables of the study was to prepare a checklist to extract quantitative results for a period of time - running five years, as well as a questionnaire study to test hypotheses, And the questionnaire was designed based on previous studies, and was a questionnaire two types one specialist to measure the variables of the study from the point of internal sample of view and the second specialist to measure ray sample of customers about the sustainability of environmental and social performance of the company, were analyzed using statistical software (spss.v22.The Results showed the presence of both a differences between sample study company Karbala and Al - Fayhaa, or in the years of the study, which lasted for the period (02.11.2014 till 15.03.2016) the extent of adoption of the variables of the study, specifically the apparent disparity in the sustainability variables in the environmental and social performance, as well as the extent of adoption of interactive variable social responsibility strategy building , or in the contrast between the internal and external sample and yielded results of statistical relationships closely and influential among the variables of the study, although the cuff suggest that Fayhaa company closer to Karbala company access to the concepts of sustainable environmental and social performance, summary of results and there is a gap in both companies from terms of the proposed conceptual model, and the most important determinants faced by the study, the nature of the variables need to be more disaggregated data and the duration of time more for the purpose of measuring the environmental and social performance sustainable, employing the results of the study are in a set of recommendations to adopt corporate models of modern manufacturing (lean production, agile manufacturing ) and work to achieve sustainability in environmental and social performers as well as the adoption of social responsibility strategic .

التنمية وحقوق الانسان : دراسة حالة العراق (للمدة 2004 - 2012) == Development and Human Rights Iraq as a case Study for the period (2012 - 2004)

Author name: عباس علي محمد
Supervisor name: نبيل جعفر عبد الرضا المرسومي
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: After intellectual evolution of the development in terms of its concept, Process and measurement indicators which is consistent with the current progress of human beings and countries. This evolution, however, is combined to shifts and international changes such as debt issue and financial crises, and then adopting reformation policies, and circumstances of globalization and its effect on the developing countries in particular. All these circumstances requested increasing and securing the requirements of welfare. In contrast, the emerge of current concept of human right within the global declaration framework of human rights in 1948, and its progress to deal with defending of human rights and its achievement. It embodied via increased number of declarations, covenants and conventions, and protocols issued and to be issued by the United Nations for securing a better life for humanity and its welfare, security and peace without any kind of segregation. Therefore, the consistent between development, as a social - economic process, and human rights as a privilege which people seek to obtain will be surest guarantee for the provision of various rights, especially economic, social and environmental rights. As well as development would not be achieved without respecting and protecting the human rights. Besides, the process of joining the development along with human rights system has a significant importance in change the style of beneficiaries from development as receivers of aids and outputs to human right owners. This means, the disruption and shortening of achieving the development indicators and its criteria would be subjected to accountability and evaluating by non - governmental and international organizations. Moreover, the availability of requirements of human needs represents enforceable commitments by the government and other linked institutions, where these needs became a right and privilege of individuals and communities and characterized in a legal dimension in achieving the developmental targets for obtaining the best indicators due to its linkage with human right agenda. However, the linkage between development and human right can lead to increasing level of dialogue and cooperation between individuals and society in one hand, and institutions that implement plans and developmental programs on the other hand. Hence, the priority is to consider all needs and work to achieve it without any ethnic, religious and geographical segregation. However, this reflects in the increase of level of justice of distribution of development output, which raise human well - being. As well as, this relationship will reduce the level of corruption and waste of development output as a result of expansion of concepts of rights and freedoms, which means increasing level of transparency and anti - corruption programs, also improving capacities that could achieve the welfare. In respect of Iraq, it is necessary to identify the level of convergence between the development and process of rights through presenting the achieved indicators limited by High Commissioner for Human Rights which is based on respecting human right representing by economic, social and environmental content. All these contents show a high need to improving its level in Iraq and mitigate the gap through the convergence between the planned developmental programs and the principles of human right. In order to achieve that, the study will measure a new indicator for development which it compatible with human rights based on a formulation used by the United Nations Development Program (UNDP), however, the study added new indicators derived from the development process and pillars of human rights.

التضخم الركودي والاختلالات الهيكلية في الاقتصاد العراقي للمدة 1990 - 2013 == Stagflation and structural imbalances in THE Iraq ECONOMY for the PERIOD(1990 - 2013

Author name: زاهد قاسم بدن الساعدي
Supervisor name: سامي عبيد محمد التميمي
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:

تاثير ادارة المخاطر وعوامل النجاح في اداء المشروعات : دراسة استقصائية لاراء عينة من العاملين في مشاريع البناء والتشييد في محافظة البصرة == Impact of Risk Management and Success Factors in Project Performance "Survey of the views of a sample of workers in construction projects in Basra Governorate

Author name: رعد عبد الجبار عبد النبي
Supervisor name: محمد عبود طاهر
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: The construction industry is one of the most dynamic, risky and challenging business,Because of the complexity and uniqueness of construction projects, the number of existing risks is always greater than in other industries. Therefore, risks management should be applied as an integral part of projects management to manage these risks and also by adopting critical success factors. The success of the Project Success has been instrumental in enhancing the success of the Projects for its active role, particularly in Iraq. Therefore, the study focused on the impact of effective risks management and critical success factors on the success of the projects for a range of projects / The construction industry in Basra Governorate.The study has interacted with four keys variables (risks management, critical success factors, and success of the projects) and twenty - two sub - variables (Project change, design risk, contractors, financial risks, legal / contractual risks, owners, unexpected risks, liquidation risks, technology and information systems, senior management support Smart, leadership style, disclosure and transparency, cost, time, quality).The study started from a problem that was formulated through the interviews conducted by the researcher with a number of officials in the Ministry of Planning and the Directorate of Planning of Basra Governorate, and through the data obtained from the Directorate of Planning of Basra Governorate, Preliminary study by the researcher.The study was based on a pilot study, in which data from the study sample were collected for a number of projects managers and executive engineers of (38) projects / companies working in the field of construction industry in Basra, including (252) In order to be the most experienced and knowledgeable in this field, according to scientific statistical methods, the data collected from the questionnaire distributed to the study sample were analyzed using a set of statistical tools (exploratory analysis, empirical analysis, correlation coefficient).The study found effective risks management in the success of the projects, the existence of an impact the critical success factors in success of the projects, and influence the management in the success of the projects through the interactive role of good governance. The study also concluded that there is noindirect relationship between the critical success factors and the success of the project through the interactive role of good governance.The study included a number of recommendations for projects / companies in the construction industry in order to show the scientific benefit in reducing the impact of the risks that may be exposed to the projects, the most prominent of which is the introduction of risk management as an integral part of the project management for risk management, The most influential project success.

تاثير المرونة المالية في معالجة الازمة المالية المصرفية عبر الدور التفاعلي للتجديد الاستراتيجي : دراسة تحليليه في (قطاع المصارف التجارية) المدرجة في سوق العراق للاوراق المالية للمدة من ((2015 - 2006

Author name: حيدر حمودي علي الزبيدي
Supervisor name: حيدر حمودي علي الزبيدي
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: تعد الازمات المالية احدى الظواهر الاساسية التي يتسم بها عصرنا الحالي, والتي تهدد شركات الاعمال واستدامتها, هدفت الدراسة الى الخوض في مضامين الازمة المالية الراهنة التي تعرض لها العراق نهاية عام (2014) وتحديد مسبباتهواتداعياتهوااختيار السبل المناسبة لمعالجتها من خلال تشخيص تاثير المرونة المالية في علاج الازمة المالية على وفق منظور التجديد الاستراتيجي متغير تفاعلي, وقد طور الانموذج الفرضي والمفاهيمي للدراسة من خلال المراجعة الواسعة والمعمقة للادبيات ذات الصلة بالمحاور الثلاثة للدراسة وهي المرونة المالية (نسب الرافعة المالية, نسب السيولة) بوصفها المتغير المستقل, والازمة المالية (نسبة كفاية راس المال, نسب الربحية, نسب الديون المتعثرة, نسبة القروض للودائع) بوصفها المتغير التابع, والتجديد الاستراتيجي (السياق, المحتوى, العملية) بوصفه المتغير التفاعلي, فدراسة هذه المتغيرات تعد محط اهتمام الفكر المالي والاستراتيجي. فكان مجتمع الدراسه بالمصارف التجارية المدرجة في سوق العراق للاوراق المالية, اذ تم اختيار (10) عشرة مصارف تجارية كعينه للدراسة, وكانت السلسلة الزمنية للدراسة ب (10) عشر سنوات من (2006 - 2015). وقد اخضعت البيانات للتحليل المالي والاحصائي عبر توظيف مجموعة من المعادلات والنسب المالية والبرمجيات الاحصائية الجاهزة وفي مقدمتها برنامج (SPSS,V.23) . وقد اثبتت النتائج عدم وجود علاقة تاثير معنوية بين المرونة المالية في معالجة الازمة المالية, كما بينت النتائج عدم وجود دور تفاعلي للتجديد الاستراتيجي في زيادة العلاقة بين المرونة المالية في معالجة الازمة المالية. | The financial crisis is one of the basic characteristics of the present era, which that threat the businesses andtheir sustainability, the study aims to delving into the implications of the current financial crisis, to identify its causes, consequences and choose the appropriate ways to address them through the diagnosis of thefinancial flexibility impact to avoid a financial crisis, according to the strategic renewal as aninteractive perspective variable.The premise and conceptual study’s model was developed through extensive and in - depth review of the literature relevant to the three axes of the study represented by the financial flexibility (leverage ratios, liquidity ratios) as an independent variable, the financial crisis (capital adequacy ratio, profitability ratios, bad debt ratios and the proportion of loans to deposits ) as a dependent variableand strategic renewal (context, content, process) as an interactive variable, the study of these variables represent as a very important financial and strategic thinking, which is one of the sciences that are difficult to separate them.The study’s population consisted commercial banks listed on the Iraqi Stock Exchange, ten of themhas been chosen as a sample of the study consisted of time series study to ten years (2006 - 2015). Data for statistical analysis has been subjected by employing a package of ready - made software, particularly software (SPSS, V.23). The results proved that there was a significant effect of financial flexibility and its role in the reduction of the financial crisis, a positive role of the interactive strategic renewal variable.The study reached to a set of conclusions, notably the financial flexibility explain the financial crisis at the macro level and at the level of sub - indices, though the adoption of strategic renewal by the study as a variable Interactive has reflected positively in increasing the relationship between financial flexibility and the financial crisis in the commercial banking sector

تحديد مستوى اداء نظام العمليات بالاعتماد على العلاقة التفاعلية بين استراتيجية ادارة مخاطر التجهيز ومتطلبات استمرارية تدفق عملية الانتاج : دراسة ميدانية في شركة الفيحاء لصناعة البناء الجاهز المحدودة == Identifying the Performance Level of Operations Systems relying on the interactive relationship between the strategy of supply risk management and the requirements of production process flow continuation (a Field Study in Al - Faihaa Ready Construction Co

Author name: ايمان عسكر حاوي كزار الشويلي
Supervisor name: راضي عبد الله علي
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: الغرض : تحسين اداء نظام العمليات في شركة الفيحاء للبناء الجاهز باستخدام العلاقة التفاعلية بين استراتيجية ادارة مخاطر التجهيز ، ومتطلبات استمرارية تدفق عملية الانتاج .ومناقشة النتائج التي تعزز هذا الاتجاه . التصميم / المنهجية / المدخل : بناء نموذج مفاهيمي لتدفق مسارات نظام العمليات في شركة الفيحاء للبناء الجاهز ، يتاسس على العلاقة التفاعلية بين استراتيجية ادارة مخاطر التجهيز ومتطلبات استمرارية تدفق نظام العمليات ، مستخدما الطرائق الوصفية المعتمدة على تحليلات الاستبيان لاختبار معنوية العلاقة والتاثير ( لتفاعل استراتيجية ادارة مخاطر سلسلة التجهيز مع متطلبات استمرارية تدفق نظام العمليات ) في مستوى الاداء الشامل لنظام العمليات ، وتم مساندتها ببعض الطرائق الكمية المتوفرة ، معتمدا في ذلك على المزاوجة بين المنهجين الوصفي والكمي ، توخيا لدقة النتائج .الاكتشافات : لزاالت شركة الفيحاء للبناء الجاهز موضوع الدراسة ، تفتقر الى الاطار المفاهيمي الذي ينظم مكوناتها الرئيسة ويوحدهوايوجهها نحو تحسين الاداء الشامل للشركة ، فضلا عن الاهتمام النسبي بالدور الاستراتيجي والمهم لسلسلة التجهيز ، وتاثراتها المزدوجة في كل من عملية الانتاج والاداء الشامل لنظام العمليات .مضامين البحث ومحدداته : يمكن ان ياخذ البحث ابعاد اوسع واعمق بالتوسع في الجوانب النظرية ، والزيادة في حجم مجال الدراسة ، الا ان البحث الحالي كان مقيدا بالمتوفر من الدراسات النظرية ، واساليب التحليل الاحصائية ، فضلا عن الظروف التي اجري فيها البحث وانعكاسها على العمل وفقا لمجال محدد .المضامين العملية : تشجع النتائج الباحثين والمديرين المهنيين على الاهتمام اكثر بالدور الذي تؤديه سلسلة التجهيز في تحسين مسارات نظام العمليات فضلا عن تحسين ادائه الشامل .الاصالة والقيمة : من خلال استعراض الدراسات المتوفرة للباحثة ، فان الدراسة الحالية تمتاز بالعمق والشمولية في تناول موضع العلاقة بين التجهيز ، والانتاج ، ونظام العمليات بصفة شاملة ، مقدمة صيغة جديدة في التنظير والتحليل ، واكدت الدراسة على التعمق في الدور التفاعلي لسلسلة التجهيز بصفته مقترحرائيسا للدراسات القادمة . | This study is intended to improve the operations system performance in Al - Faihaa Ready Construction limited Co. using the interactive relationship between the strategy of supply risk management and the requirements of production operation flow continuation and investigation of the findings Design/methodology/approach : Making up a conceptual model of the operation system tracks flow for Al - Faihaa Ready Construction Co. The model is based on the interactive relationship between the supply risk management strategy and the requirements of operations system flow continuation Some help was available quantitative methods, relying on a combination of descriptive and quantitative approaches, in order for the accuracy of the results. Findings : Al - Faihaa Ready Construction Co. has been the subject matter of the research . It lacks the conceptual pattern that systemizes , integrates and directs its main components towards a comprehensive improvement of the company . In addition it requires relative interest in the strategic role of the supply series and its dual effects on both the production process and the comprehensive performance of the operations system . Research limitations/implications : The study could deal with wider and deeper dimensions in terms of the theoretical aspects but it was restricted to the existing theoretical material and the statistical analysis patterns. Furthermore , it was constrained by the circumstances through which it was conducted and other reactions to the identified work . Practical implications : The findings encourage researchers and professional managers to be more interested in the role of supply series that improve the operations system tracks and the comprehensive performance as well .Originality/value : Throughout the researcher's investigation of the related studies , this research is obviously featured with deeply and comprehensively indulging in the subject matters of the relationship between supply , production and operations system . It introduced a new pattern of analysis and theorization .The study has also emphasized the profound understanding of the supply series interactive role as a basic proposal for the future studies .

واقع الاستثمار في البنية التحتية في العراق للمدة 2003 - 2013 == The reality of investment in infrastructure in Iraq For the period (2003 - 2013)

Author name: احمد جبر سالم السالم
Supervisor name: احمد جاسم محمد
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: The infrastructure is of the most important cornerstones of economic activity in any country in general and in Iraq in particular. It is through this the study has showed that there is a clear lack of services provided by the infrastructure in Iraq as a result of wars, economic blockade times, and the absence of economic vision at other times. The lack of services provided by the infrastructure affects the overall economic activity in Iraq, as well as its effect on the population life , as the scheme doesn't take into account the increase in the size of the population, where the Iraq's population growth rate is 3%, and it is the highest in the region compared with the neighboring countries of Iraq, as well as internal and external risks that surround Iraq. All these factors are reflected in the performance of specialized ministries and Implementing companies that characterized with corruption. Infrastructure contributes in the expansion of economic activities, whether they are agricultural , industrial or service in a hand, and the intervention in the welfare of the population on the other hand through the provision of water, electricity and sanitation services. The study has diagnosed some of the problems of the infrastructure, and then has proposed some solutions in order to overcome these problems so as to ensure the completion of new projects and the maintenance and restoration of existing projects, according to the reality of Iraq to ensure the preservation of political, economic and social stability

الدور التفاعلي لانموذج العوائد الاعلى من المعدل في العلاقة بين ابعاد المنطق الاستراتيجي وقيمة الاسهم : دراسة تطبيقية لقطاعي التامين والصناعة في سوق العراق للاوراق المالية == The moderating Role of the above - level return model in the relationship between strategic logic dimensions and stocks value Practical study on Insurence and industry sectors in Iraqi stock exchange

Author name: ندى عبد القادر عبد الستار الشريدة
Supervisor name: محمد حسين منهل العيساوي | جليل كاظم مدلول العارضي
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: The current study aims to find out the relationship and interactions between the strategic logic dimensions and the stock's value in Iraq capital market, by utilizing the highest returns on average model as a moderating variable.To measure and test the relationship of effect between the different study variables, a number of research methods mainly the empirical and historical research methods.The sample of study consisted of all (25) insurance and industrial shareholding companies of private sectors in Iraq. A total of 95 in top and middle management were interviewed and their views were gathered by a questionnaire. This questionnaire was designed based on international standards after being adapted to local environment. The data was tested by statistics tools as discovery and Confirmatory factor analysis to choose the questionnaire variables. To analysis the data correlation and regression analysis, and structural equation model (SEM) were used, utilizing (Amos : v.21) and (SPSS : v.21) to reach the results and determined a proposed model.Certain conclusions were reached : 1. Profitability analysis (return on investment and return on equity) results in both sectors (insurance and industrial) were varying between companies within the same sector and both sectors. Insurances companies were achieving continuing but rather low profits while the industrial companies were mostly gaining losses.2. Return per share is higher in industrial sector than insurance due to decrease profitability and the dividends per share. The reason is that the high costs in the industrial sector than insurance. 3. Stock's value analysis showed that in the industrial sector the stock's value is higher than in Insurance despite the decrease profitability. This come to contradicts The financial rule which states that profitability and dividends increase the stock's value. That means there are other factors determine the stock's value in capital market

دور العوائد النفطية في تحقيق التنمية الاقتصادية في العراق للمدة 1951 - 2008 == The role of oil revenues in investigation the economic development in Iraq during the period 1951 - 2008

Author name: رحيم حسوني زيارة سلطان
Supervisor name: فوزي حسين محمد الصميدعي
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: Adeveloping country generally faces a major halt promotion the social - economic development, which represent in scarce of capital for investment. This problem is due to reduction in the national savings because decline of per capita income.In Iraq as a developing country, is the petroleum sector could solving the funding problem, and employs the oil revenues in spurring economic development, and meets the requirement of the increased public expenditures.Iraq has largely relies on the oil revenues since 1950 when the construction board was set up.The oil sector in Iraq is the main source in generating the national income. It is also the key channel for foreign currencies which can be used to finance the imports. The oil revenues contributed in 99% of the Iraq total export, 54% in formation the national gross domestic product (GDP), 97% of the aggregate revenues of foreign currencies, and 58% of the national capital formation as in 2008.Therefore, any effort to rebuild a sold and viable economy must take in account the developments in the oil sector. The oil remains the key factor in the development of Iraqi economy and its social and political stability.The thesis aims to test the hypothesis that did the huge Iraqi oil revenues play its role as a key factor in spurring the economic development and set up strong and viable economy in Iraq.The thesis aims to show how the oil revenues could generate relative improvement in the live standard of Iraqi citizens especially after the increasing of the oil prices in 1973 - 1974.The Iraqi experience shows that the level of public expenditures (consumption and investment) was strongly linked with the level of oil revenues. The interdependence was negative because the expansion the expenditures will increase of the reliable degree on the oil revenue and foreign loans. This makes Iraqi economy as a rental and one - side economy.The economic development depends on two main factors namely : 1. The level of the real economic surplus (invitable).2. Approach of allocation, utilization and management of that surplus.The oil sector generated huge revenues reached roughly 455$ billion during the period from 1950 to 2008. Thus, there was no financial restriction on the economic development. However, those huge accumulated funds were not able alone to achieve their goals. These funds at the best were instrument must be used carefully. Otherwise, they harm their owner.The previous of Iraq shows the invalidity of old policies and detrimental of the experimental actions and the quick treatment in conducting the economy and development.Even though, there were huge funds from the oil sector. However, the political authority via using those funds played an important role in hindering of economic development and the contribution in improving the welfare of Iraqis

تنافسية المنظمات بين الحاكمية وريادية الاعمال : دراسة تحليلية مقارنة في قطاعي الاتصالات والمصارف العراقية == The Competitiveness of Iraqi organizations in accordance with the linkage between Corporate governance and Business Entrepreneurship : An Empirical Study in the sectors of telecommunication and Private Banks

Author name: فضيلة سلمان داد
Supervisor name: سعد علي حمود عباس العنزي
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: The study aimed to measure link between Corporate governance and the Business Entrepreneurship in light of the strategic orientation of the leaders in the sectors examined, and the reflection of this linkage on the competitiveness of these sectors. In order to achieve this the study relied on a number of sober research approaches represented by the exploratory and applied curriculum to cement the concepts covered by the current study, the study sample included (192) individuals from both private banks and telecommunication companies in Iraq, who made up the senior leadership and represented (President and members of the Council Directors, Executives managers, commissioners and their deputies and heads of departments), whereas first main tool for the study (Questionnaires), which was designed based on a number of sober international standards for the compression of the variables of current study, which are presented by the criteria and mechanisms of Corporate governance, and strategies Entrepreneurship and management Entrepreneurship, as well as a scale - oriented strategic entrepreneur leaders, which represents the mediator variable and the link between the main variables, in addition to a competitiveness scale of business organizations within the qualitative and quantitative guidelines. After modifying these standards with the requirements of the Iraqi environment, as was the analysis of data was conducted through the tool study in addition to the annual financial reports, using a number of statistical tools such as(SPSS.v.19) to get the results related to them, In addition to the application of the Envelopment analysis program of the data (EAD) to determine the level of economic efficiency sample of the study, as well as the use of the program (EXCEL2010) to extract financial indicators to determine the performance of organizations.In the final analysis the current study has concluded a number of basic conclusions such as : the possibility of building the Strategic perspective for the governance of the company in the sector of private banks and telecommunication companies, for the purpose of completing what is based on the Central Bank instructions and the law firms and banks, which regulates the functioning of the organizations under study, particularly the sample of banks, as well as new additions imposed by the rules and mechanisms and criteria of Corporate governance and business Entrepreneurship because of the possession of the private banking sector of the priority of the result study. Although some research believes that the corporate governance represents obstacle or restriction to the organization business Entrepreneurship, it participates directly in drawing the strategic orientation for the sample of Banks and telecommunication companies.The most prominent recommendations made by the current study : is the development of Infrastructure for the banking sector, communications, depending on special programs for training and developing senior leadership with respect to mixing and linking the concept of business Entrepreneurship and Corporate governance, which lead to building a vision - oriented strategic Entrepreneurship for the organizations of the sectors researched.

مقارنة تجريبية لبعض احصاءات اختيار تساوي المتوسطات في حالة عدم التجانس للبيانات المتزنة وغير المتزنة == EMPERICAL COMPARISON OF SOME STATISTICS OF TESTING AVERAGES, EQUALITY IN CASE OF VARIANCE HOMODENEITY OF BALANCED/UNBALANCED DATA

Author name: عبير عبد الامير عبد النبي الحميري
Supervisor name: فاتن فاروق صالح البدري
Specific topic: Statistics
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:

تقويم الاداء الاستراتيجي باستخدام اسلوب المقارنة المرجعية : بحث تطبيقي في عينة من مكاتب المفتشين العموميين == Strategic performance Evaluation using Benchmarking Technique

Author name: يوسف دولاب يوسف
Supervisor name: علي محمد ثجيل المعموري
Specific topic: Legal Accounting
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: في ظل التغيرات السريعة في بيئة الاعمال ودخول القيادات الادارية في تحديات القرن الحادي والعشرين وازدياد المنافسة بين القطاعات والرغبة في اكتساب المهارات ، فان الاساليب التقليدية لم تعد مجدية ، مما يتطلب القيام بتقويم الاداء وفق نظرة اكثر شمولية بدلا من اقتصار تقويم الاداء على المحور المالي الذي لم يعد كافيا لوحده ، فضلا عن اسلوب المقارنة المرجعية الذي اثبت نجاحه في الدول المتقدمة كاسلوب لتطوير وتحسين المنتجات والخدمات.وتتمحور مشكلة البحث (( افتقار البيئة العراقية للاساليب الحديثة المعتمدة في تقويم الاداء مثل (ادوات التحليل الاستراتيجي واسلوب المقارنة المرجعية ) ، مما يؤدي الى عدم اعطاء صورة واضحة وشاملة عن مستوى اداء مكاتب المفتشين العموميين)).لقد تضمن البحث بيان مدى الاستفادة من امكانية استعمال بطاقة الاداء المتوازن مع محور البيئة الداخلية والبيئة الخارجية التي تبنتها لجنة معايير المحاسبة الادارية الامريكية في تقويم الاداء الاستراتيجي ، ومن ثم استعمال المخرجات التي تنتجها المحاور الستة للبطاقة المذكورة كمدخلات لاجراء المقارنة المرجعية على مكاتب المفتشين العموميين ، ويهدف البحث الى بيان طبيعة ومفهوم واهمية المقارنة المرجعية وانواعهواعلاقتها بتحسين الاداء ، ووضع مؤشرات اداء تتلاءم مع مهام تلك المكاتب المنصوص عليها في القوانين ذات العلاقة ، فضلا عن اقتراح الية لاجراء المقارنة المرجعية بين طرفي عينة البحث لتحديد الشريك الافضل (benchmarking).اثبتت نتائج البحث من خلال استعمال بطاقة الاداء المتوازن ذات المحاور الستة ، ومن ثم اجراء المقارنة المرجعية بين طرفي عينة البحث تحقيق المنفعة المتبادلة لكلا المكتبين ، فضلا عن امكانية الاستفادة من نتائج المقارنة في تحسين وتطوير ادائهما في ان واحد، وهذا يؤكد تحقق فرضية البحث التي تنص على (ان استعمال ادوات التحليل الاستراتيجي في تقويم الاداء واعتماد اسلوب المقارنة المرجعية يؤدي الى اكتساب الخبرات والتعلم من الاخرين ، ومن ثم تحسين وتطوير اداء مكاتب المفتشين العموميين). لقد تطرق البحث الى ان اعداد مؤشرات تقويم اداء واعداد الية لاجراء المقارنات المرجعية بين المنظمات تسهم في تحقيق الاهداف المرجوة منها ، هذا في جانبه النظري ، اما في الجانب العملي فقد تطرق البحث الى نشاة ومهام وواجبات مكاتب المفتشين العموميين ، فضلا عن اجراء دراسة تحليلية للتقارير السنوية الصادرة عن مكاتب المفتشين العموميين (عينة البحث) ، وتطبيق مؤشرات تقويم الاداء عليها ، ومن ثم استعمال مخرجات تلك المؤشرات كمدخلات لاجراء المقارنة المرجعية لتحديد الشريك الافضل ، وقد توصل البحث الى مجموعة من الاستنتاجات تمثلت اهمها بالاتي : 1 - تحصل المنظمات على منافع متعددة من تطبيق المقارنة المرجعية اهمها التحسين المستمر وتقويم الاداء والتحفيز على التعلم من الاخرين ، اذ لا يقتصر نجاح تطبيق المقارنة المرجعية على المنظمات الصناعية ، وانما يمكن تطبيقها بنفس النجاح على المنظمات الخدمية ولانشطتها المتعددة كافة.2 - يساعد التكامل والترابط بين المقاييس المركبة للتحليل الاستراتيجي المتمثلة ببطاقة الاداء المتوازن من جهة والمقارنة المرجعية من جهة اخرى على تعزيز دور تقويم الاداء الاستراتيجي في المنظمات من خلال الاستفادة من مزايا بطاقة الاداء المتوازن واسلوب المقارنة المرجعية لغرض الحكم على نتائج الاداء بصورة اكثر موضوعية ووضوح. وفي ضوء ما سبق توصل البحث الى مجموعة من التوصيات تمثلت اهمها بالاتي : 1 - تشجيع مكاتب المفتشين العموميين والاجهزة الرقابية الاخرى على المشاركة في تبادل بيانات ونتائج المقارنة المرجعية ومقارنتها مع الاجهزة الرقابية العربية المتطورة في المجال الرقابي (كالجهاز المركزي للتفتيش اللبناني) وتيسير الزيارات المتبادلة في هذا الجانب.2 - انشاء قسم في ديوان الرقابة المالية متخصص للمقارنة المرجعية يتولى عملية تقويم اداء مكاتب المفتشين العموميين والبدء بتحديد نقاط الضعف اولا ، ومن ثم تشخيص وتحديد الفجوات ، واجراء المقارنة المرجعية مع مكاتب عربية وعالمية بهدف اقتراح الممارسات والاساليب الجديدة للتحسينات ، فضلا عن تقديم المساعدة الفنية والمشورة والمعلومات الضرورية للمكاتب لغرض تطبيق اسلوب المقارنة المرجعية بنجاح . | With rapid changes in the business environment and the entry of administrative leadership in the century challenges atheist twenty and increased competition between sectors and the desire to acquire the skills, the traditional methods are no longer viable, which requires to do the assessment of performance in accordance with a more comprehensive rather than limiting performance evaluation on the financial hub that has not longer enough alone, as well as benchmarking method that has proven successful in developed countries as a way to develop and improve products and services. And centered research problem ((Iraqi Environment's lack of modern methods in the evaluation of performance - based, such as (strategic analysis tools and benchmarking method), which leads to not give a clear and comprehensive information about the level of performance of the offices of inspectors general)). The research has included the extent of benefit from the possibility of using the Balanced Scorecard with the axis of the internal environment and the external environment adopted by the Accounting Standards Committee administrative American calendar of strategic performance, and then use outputs produced by six themes of the card mentioned as inputs to conduct benchmarking on the offices of inspectors general, and aims Find a statement of the nature and the concept and importance of benchmarking and types and their relationship improves performance, and develop performance indicators fit the functions of those offices provided for in the relevant laws, as well as propose a mechanism for benchmarking between the parties to the research sample to determine the best partner (benchmarking). Proven results through the use of the Balanced Scorecard with six themes, and then make a comparison reference between the parties to sample the mutual benefit of both offices, as well as the possibility to benefit from the results of the comparison in the improvement and development of their performance at the same time, and this confirms verify the hypothesis search, which provides (The use of strategic analysis tools in the performance evaluation and adoption of benchmarking method leads to gain experience and learn from others, and then improve and develop the performance of offices of inspectors general). I have touched your search to develop indicators assessing the performance and prepare a mechanism for making comparisons of reference between organizations contribute to achieving the desired objectives, this in part theoretical, but in practical side has touched search origination and functions and duties of offices of inspectors general, as well as conducting an analytical study of the annual reports issued by the offices of inspectors general (sample), and the application of indicators of performance evaluation, and then use the output of such indicators as inputs for benchmarking to identify the best partner, The search had reached a set of conclusions was the most important of the following : 1 - get organizations on the multiple benefits of benchmarking the most important application of continuous improvement and performance evaluation and motivation to learn from others, there is not only the success of the application of benchmarking on industrial organizations, but can be applied with the same success on the service organizations and their multiple activities all.2 - helps integration and interdependence between scales vehicle for strategic analysis of card balanced performance on the one hand and benchmarking on the other hand to strengthen the role of performance evaluation strategic in organizations through the benefits of the Balanced Scorecard and style benchmarking for the purpose of ruling on the performance results in a more objective and clarity.In light of the above research found a set of recommendations, the most important was the following : 1 - encourage the offices of inspectors general and other regulatory agencies to participate in the exchange of data and the results of benchmarking and comparing them with sophisticated Arab SAIs in the regulatory domain (Kaljhaz central Lebanese inspection) and to facilitate mutual visits in this aspect.2 - Create a section in the Office of Financial Supervision specialist for comparison reference shall process evaluating the performance of offices of inspectors general and to begin identifying weaknesses first, and then diagnose and identify gaps, and make benchmarking with offices Arab and international view to proposing practices and new methods for the improvements, as well as providing technical assistance and advice The necessary information office for the purpose of applying the method of benchmarking successfully

انعكاس العلاقة بين ادارة الموهبة والتفكير الابداعي على التغيير التنظيمي : بحث ميداني لعينة من كليات الجامعات العراقية (الحكومية والاهلية) == The reflection of the relationship between talent management and creative thinking on organizational change Analytical research in a sample from the Colleges of Iraqi Universities (government and private)

Author name: عماد علي محمود
Supervisor name: سعد علي حمود عباس العنزي
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف هذا البحث الى تسليط الضوء على العلاقة بين ادارة الموهبة والتفكير الابداعي وانعكاسهما في اجراء تغيير تنظيمي ملائم لعينة من الكليات العراقية الحكومية والاهلية، وسعيا لتحقيق ذلك، فقد اعتمد البحث على عدد من المناهج البحثية الرصينة، تمثلت بشكل اساس بالمنهج التطبيقي التجريبي لاختبار علاقات البحث ومتغيراته، والمنهج التاريخي لترصين المفاهيم التي تم تناولهواتاصيلها، وانطلق البحث من مشكلة معبر عنها بعدد من التساؤلات الفكرية والتطبيقية، استهدف من الاجابة عنها استجلاء الفلسفة النظرية والدلالات الفكرية لمتغيرات البحث، والمتمثلة بادارة الموهبة ، والتفكير الابداعي، والتغيير التنظيمي، كونها من الموضوعات الحديثة على البيئة العربية عامة والبيئة العراقية خاصة، ومن ثم تشخيص مستوى اهميتهوااثرهواامكانية تطبيقها ضمن منظومة التعليم العالي. وباعتماد ستراتيجية المسح التحليلي، فقد استهدفت عينة البحث (24) من الكليات العراقية، تضمنت (12) كلية حكومية و(12) كلية اهلية شكلت بمجملها (140) فردا من القيادات العليا للكليات المبحوثة، متمثلين بـ(عمداء الكليات ومعاونيهم ورؤساء الاقسام العلمية واللجان العلمية في تلك الاقسام)، في حين تمثلت الاداة الرئيسة للبحث بالاستبانة، اضافة الى تصميم نماذج مقابلات جرى تصميمها بالاعتماد على عدد من المقاييس العالمية الرصينة الخاصة بمتغيرات البحث بعد ان جرى تكييفها بما يتناسب مع متطلبات البيئة العراقية، وقد جرى تحليل البيانات واختبار الفرضيات باستخدام عدد من الادوات الاحصائية الملائمة مثل معادلة النمذجة الهيكلية SEM والنمذجة الخطية الهرمية واسلوب الانحدار الخطي والارتباط، اضافة الى اختباري (T) و(F)، وكذلك تم استخدام مجموعة من الاشكال والمخططات التوضيحية لتوضيح العلاقات بين متغيرات البحث وابعادها المختلفة. وفي المحصلة النهائية، اظهرت النتائج صحة اغلب فرضيات البحث، وبالاعتماد عليها صيغت عدد من الاستنتاجات التي استند اليها الباحث في وضع جملة من التوصيات للكليات المبحوثة من خلال توظيف برنامج مقترح، واختتم البحث بعدد من المقترحات لدراسات مستقبلية لاحقة. | The current research aims to Shedding of light on the relationship between managing of the talent management and creative thinking and reflect them on appropriate organizational change regulatory for sample of the Iraqi government and Private Colleges. In order to achieve this, research has adopted a number of research approaches Originality, was the basis of the approach is applied to test the experimental relations research and variables, and the historical method, cemented to the concepts that have been addressed and establish it. And launched search of a problem expressed in a number of questions of intellectual and practical, targeted to answer elucidate the theoretical philosophy and intellectual implications for research variables Which include : talent management, and creative thinking, and organizational change, being one of the subjects modern for Arab environment in general and the Iraqi environment in particular, and then the diagnosis level relevance and impact and applicability within the higher education system. With the adoption of the strategy survey analytical, have targeted research sample (24) of colleges Iraq, which included 12 government college and (12) Private college formed a whole (140) members of the senior leadership of the colleges surveyed, and internalized (deans and their assistants and heads of scientific departments and committees scientific in those sections). While was the main tool to search, questioner in addition to the design models interviews, was designed based on a number of international standards discreet private variables that look after these standards have been adapted to suit the requirements of the Iraqi environment. The data were analyzed and test hypotheses using a number of statistical tools appropriate such equation modeling structural SEM and modeling linear hierarchical style linear regression and correlation, in addition to the test (T), as well as the use of a range of shapes and diagrams to illustrate the relationships between Different dimensions. In the final analysis, the results showed the health of most of the research hypotheses, and drawing it formulated a number of conclusions which recommends the need for management of the colleges surveyed thought the creative talents and by employing a proposed program by the research, which concluded with a number of suggestions for future studies later.

تفعيل مقاييس الاداء المالي على اساس القيمة وانعكاسها على اداء الشركات في ظل الحوكمة : دراسة تطبيقية على عينة من الشركات المساهمة المدرجة في سوق العراق للاوراق المالية == Activation 0f Financial Performance Metrics On The Basis Of Value And Its Impacts On The Performance Of Companies In The Governance An Empirical Study On A sample Of Joint Stock Companies Listed In The Iraqi Stock Exchange

Author name: عماد عامر حسين
Supervisor name: فيحاء عبد الله يعقوب
Specific topic: Legal Accounting
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: Increased attention to corporate governance with the increasing need for investors and other parties in the Iraqi market for securities of the information credible and confidence and greater transparency in the disclosure as well as the systems of governance lead to raise the value of the company and that by reducing the cost of capital and reduce the cost of financing, as well as that there are indications modern measurement can be adopted by the Iraqi market for securities for the purpose of evaluating the performance of listed companies and then raise their value.The research problem is that there is no framework or structure of the legal and local rules for the application of corporate governance in Iraq obliges listed companies which applied as well as that of the Iraqi market for securities depends style financial analysis of the traditional evaluation of the performance of listed companies and the failure to adopt indicators modern and built on the basis of value.The research aims to develop a proposal for a specimen guide corporate governance to strengthen the companies' efforts to improve its financial performance . And the application of financial performance metrics on the basis of value creation . For the purpose of addressing the problem of the lack of a window or a legal structure and local rules for the application of corporate governance in Iraq require companies to contribute to its implementation , which is reflected in the breach in the levels of financial performance and achieve the desired goals and the mouthpiece of the financial performance, based on the value in order to protect companies and stakeholders , capital and all parties dealing with the company as well as that of the Iraqi market for securities depends style financial analysis of the traditional evaluation of the performance of listed companies and the failure to adopt indicators modern and built on the basis of value and thus raise the level of the economy in Iraq , and the adoption of existing investors and prospective on these indicators in the investment and the purchase of shares of these companies .The research was based assumptions to the effect that the application of the rules of corporate governance leads to improving the financial performance of the companies, as well as the existence of a relationship between corporate governance and financial performance metrics to add the value of listed companies in the Iraqi market securities.2For the purpose of achieving the goals of the research, testing hypotheses in listed companies in the Iraqi market for securities, and in light of the study of theoretical and applied research that has been in has been reached on a set of conclusions and recommendations. Of the most prominent findings : 1. The lack of an effective framework or guide in Iraq to corporate governance principles applied by companies listed on the Iraq Stock Exchange.2. The failure of the Iraqi market for securities and listed companies in which the adoption of measures of financial performance based on value, but relied on some traditional measures of financial performance. 3. The adoption of a measure of market value - added and considered the standard measure of successful companies that achieve a market value - added as a measure of positive summarizes the essential administrative and operational performance of the companies and their ability to manage their resources in order to maximize shareholder wealth.The study made a number of recommendations , including : - 1 . The need for the Iraqi market for securities issued instructions to all listed companies in the market that includes their annual report on corporate governance in order to achieve the goals of corporate governance and achieve competitive advantage . 2 . The possibility of the Iraqi market for securities and listed companies in which the adoption of measures of financial performance, based on the value to the traditional measures of financial performance , because the two indicators of importance with respect to the shareholders and existing and prospective investors and boards of directors in evaluating the performance of executives . 3 . The need to adopt the Iraqi market for securities on the evidence proposed by the researcher and developed to measure and adjust financial performance based on the basis of the value of listed companies in the market.

دور نظام معلومات المحاسبة الادارية في تحسين سلسلة القيمة واثره في تقويم الاداء بحث تطبيقي في الشركة - العامة لصناعة الزيوت النباتية == Role of Managerial accounting information system in improving the Value chain in evaluating the performance An applied research at the general company for vegetable oils industries

Author name: امل ابراهيم وناس راشد
Supervisor name: فيحاء عبد الله يعقوب
Specific topic: Accounting - Costs
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: Managerial Accounting System offers the information that help the administration to perform its activities efficiently and actively.The administration resorts to analyses the activities of main value chain which are represented in the research, development, design, production, marketing, distribution, and servicing the agents and the supporting activities which are represented in running the human resources, the materials information system and infrastructures which are considered the main tool for helping it in running each of its activities, in addition to the coordination between the activities inside the general frame for the organization as a whole, and that what projects its important role in evaluating the company performance.The researcher seeks from this research to enhance the role of Managerial Accounting Information System for servicing the higher administration following up the circumstances and variables in the current works environment, activating the role of Managerial Accounting Information for evaluating the performance and improving value chain activities accounting to the modern means.For the purpose of achieving the research aims, research hypotheses were tested at the general company for vegetable oils industry.These hypotheses state that the Managerial Accounting Information System has a role in meeting the needs of the managerial levels to face the problems that came from the increase of volume and complicate of works, a role in the operation of evaluating the value chain activities and a role in improving these activities.In the light of the applied and the theoretical study of the research, many recommendations and conclusions have been reached to, the most prominent conclusions are : 1. Help largely Managerial Accounting Information System in evaluating the organization' performance and the main role of it is the comparison between the planned aims and the achieved ones.2. The company which represents the research sample had no Managerial Accounting Information System but costs branch and follow applying the unified accounting system.3. Integration in missions and interference of departments, such as research and development department, covering and packaging department, each of them do the missions of design, research and development, the first department specializes in the compound formula and contain of the product, while the second one specializes in the cover and pack of the products.2The study offered many recommendations : 1. Necessity of using Managerial Accounting Information System for value chain activities to increase the efficient and activeness of the product and evaluating the total performance.2. Managerial Accountant and must understand many activities that related with works of research and development, design, industrialization, marketing, distribution and servicing the customer for the sake of running the activities of value chain.3. The activities administrator and costs accountants must work together at each activity of value chain activities for the sake of taking the decisions that increase the value of the company.4. Necessity of evaluating the performance of different economical units to know the sufficient extent of using the human and financial resources and investigating the performance activeness in achieving the required aims

توظيف نظام تخطيط موارد المؤسسة ERP لدعم النظرية الموقفية CT واثره في تحقيق الادارة الكفوءة للتكاليف : بحث تطبيقي في مصنع النسيجية - الحلة == Employment the Enterprise Resource Planning (ERP) system to support the Contingency theory (CT) and its impact on achieving cost - efficient management Applied study in textile factory / Hilla

Author name: عز الدين حسن كاظم الحسيني
Supervisor name: حيدر علي جراد المسعودي
Specific topic: Accounting - Costs
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: اضحت التكنولوجيا احدى الركائز المهمة التي تستند عليها المؤسسات التي تسعى الى تحقيق النجاح في عملها فضلا عن التي تسعى الى ميزة تنافسية رائدة في مجال اعمالها، فبتطورها تواجه المؤسسات قرارات تحتاج الى معلومات صحيحة وبالوقت المناسب لكي تصيب القرار، لذلك يهدف البحث الى ‌دراسة الانظمة المحاسبية المحوسبة المعتمدة عالميا (انظمة تخطيط موارد المؤسسة ERP) بتوظيفها في السيطرة على العمليات الداخلية واحكام النظام المالي وغير المالي بشكل اكثر دقة ودعم القرارات الموقفية، فضلا عن ‌بيان مفهوم النظرية الموقفية في المحاسبة الادارية والعوامل المؤثرة فيهواامكانية حث الادارات العليا على تبنيهواتطبيقهواتوضيح اهميتها للمؤسسات وبيان اثرها في القرارات الادارية. لذا ان تشعب الاعمال وتعقدها يتطلب انظمة معلومات متشعبة ومعقدة تساعد على اتخاذ القرارات الادارية الرشيدة بشكل فاعل وكفء وتؤثر في النظام المالي وغير المالي بشكل ايجابي.وتوصل البحث الى ان نظام تخطيط موارد المؤسسة ERP يساعد على تنسيق الاعمال التجارية للمؤسسة باكملها، من تقييم المورد الى فواتير الزبائن، ويؤدي الى تبسيط العمليات التجارية في وحدة واحدة متماسكة، ويساعد في توفير المعلومات الضرورية لاتخاذ القرارت الموقفية المناسبة والملائمة للمعمل، بذلك ستعمل المؤسسة في مستوى اعلى، وسيؤدي ذلك الى مستوى اعلى من الانتاجية، وهو بدوره سيؤدي الى المزيد من الارباح، لذا لا بد من تبني المعمل عينة البحث قاعدة بيانات الكترونية متكاملة متمثلة بنظام ERP تحتوي على جميع المعلومات المالية وغير المالية التي من شانها ان تسهم في توفير المعلومات في الوقت المناسب والحقيقي لحاجتها. | Technology has become one of the important pillars of the institutions that seek to achieve success in its work as well as seeking a competitive edge in the field of its business. As they develop institutions face decisions that need accurate and timely information in order to hit the decision, So research aims to study the computerized accounting systems globally approved (Enterprise Resource Planning ERP systems) utilizing it in control of internal processes and the tightening of the financial system and the non - financial more accurately and support contingency decision, as well as the statement of the concept of contingency theory in management accounting and the factors affecting them and the possibility urged The higher departments to adopt and apply them and clarify their importance to the institutions and to show their impact on administrative decisions.Therefore, the complexity and fork of the work requires complex and fork information systems that help to make effective and efficient management decisions and affect the financial and non - financial system positively.The research results in an enterprise resource planning (ERP) system that seeks to coordinate the enterprise's entire business, from evaluating the supplier to the customers' bills, and simplifying the business processes in a single cohesive unit. The enterprise will operate at a higher level, In turn will lead to more profits, Therefore, it is necessary to adopt the laboratory sample research integrated electronic database represented by an ERP system containing all the financial and non - financial information that will contribute to the provision of information in a timely and real need

جودة التدقيق في اطار استخدام نضج ادارة المعرفة انموذج مقترح لبيئة العمل العراقية == Audit Quality in the framework of the use of Knowledge Management Maturity : A Proposal Model for Iraqi work environment

Author name: الاء عبد الواحد ذنون طه
Supervisor name: وحيد محمود رمو
Specific topic: Financial Accounting
Degree: Doctorate
Language: Arabic
University location: Mosul
Key words:
  • جودة التدقيق
  • اخلاقيات المهنة
  • معايير التدقيق، تمكين المدقق
  • رقابة الجودة، تقنيات المعمومات
  • المسؤولية القانونية
  • نضج ادارة المعرفة، ادارة المعرفة
  • انموذج نضج للبيئة العراقية.
First pages:
Abstract: This study discusses the subject of audit quality as one of the fundamental topics that concern all the parties that make use of auditing services, starting from the auditor himself and ending with beneficiary parties from financial statements. Its one of the most important and renewable trends, because what distinguishes any profession is the maintenance of the quality of professional performance for its practitioners, which in turn raises the degree of confidence in the results of its operations. For the auditor to perform his duties it is required of him to have the outcome of the knowledge and skills which enable him to perform his duties. Here, the auditor knowledge management enables him to develop those outcomes of the knowledge and skills as one of the most influential factors in his decision - making and practicing his professional provisions. Therefore, the attention to knowledge and maturity of its management represents a structural methodology for development and improvement in the performance of profession.Accordingly, this study attempts to find answers to a number of research questions, the most important of which : what are the effect of using the factors which affect the audit quality in relation to the maturity of knowledge management?. What are the basic inputs for the construction of an effective model in knowledge management to achieve the audit quality?. And how can the maturity level of knowledge management be assessed for auditors?. And are there any variations in the knowledge that is related to the factors which affect the audit quality in the study sample as a part of testing the field study suggested model?.In the light of that, this study tries to construct a model for excellence performance in the Iraqi environment by analyzing the role of factors that affect the audit quality and use them as inputs in the evaluation of knowledge management maturity of the auditor. The study used the descriptive and analytical (inductive) methodology, based on a set of methods and tools that are necessary, like the questionnaire and checklist in order to get the target data and information. The study has reached several conclusions, the most important of which : the factors affecting the audit quality vary in their impact on the maturity of the knowledge management, as profession ethics came in the first rank in terms of the impact on the knowledge management maturity and followed by quality control, empowerment of auditor, then auditing standardsBand information technologies and finally legal liability. The study emphasizes, at the same time, the importance of focusing on the knowledge of the factors that affect the audit quality according to their impact on knowledge maturity of auditors when formulating proposed model. The training courses are considered the basis upon which evolutionary steps in the stages of proposed maturity model depend, it helps to provide the auditors with certain knowledge and improve their skills and develop these skills in a positive and constructive manner.This study concluded by putting a group of suggestions, one of which is applying the model of knowledge management maturity in the evaluation of the auditors working in the public and private sectors. And planning various training courses according to the assessment, with an emphasis on knowledge in every stage of maturity, so that auditors can reach innovation and excellence stages in their work. And for the purpose of carrying more deep studies and researches in the field of the audit quality and knowledge management maturity, the study suggests the necessity of carrying out a number of future studies and researchers.

تكامل تقنيتي كلف الجودة والمقارنة المرجعية واثره في تخفيض تكاليف المنتجات : بحث تطبيقي في الشركة العامة للسمنت العراقية معمل سمنت كركوك == Integration Quality Costs And Benchmarking Techniques and Their Effects in Reducing Products Costs Applied Study in General Establishment of Iraqi cement Kirkuk Cement Factory

Author name: ستار عبد المجيد سلمان
Supervisor name: منال جبار سرور السامرائي
Specific topic: Accounting - Costs
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: تتبلور مشكلة البحث في ارتفاع تكاليف المنتجات في الشركات الصناعية بسبب ارتفاع كلف الفشل سواء كان داخليا ام خارجيا ، مما يؤدي الى انخفاض ربحية والحصة السوقية ، لذلك يتطلب احتساب تكاليف جودة المنتجات ومقارنتها بالمنتجات المنافسة والرائدة من خلال تقنية المقارنة المرجعية ومن اجل الوصول الى هذا الهدف لابد من التعريف ببعض الاساليب الحديثة في خفض الكلف والتركيز على كلف الجودة والمقارنة المرجعية وايجاد العلاقة بينهموااثرهما في تخفيض تكاليف المنتجات ولتحقيق هذا الهدف تم قياس كلف الجودة وتحليلها في معمل اسمنت كركوك فضلا من محاولة استعمال مقاييس تكاليف الجودة للمقارنة المرجعية لغرض الوقوف على مواطن الخلل والضعف لمعالجتهواتقديم تقارير محاسبية للادارة العليا عن كلف الجودة لاظهار اهميتهواضرورة الاهتمام بها سواء كانت هذه الكلف ظاهرة او ضمنية (مستترة) .ويستند البحث الى فرضية اساسية هي ان تخفيض تكاليف المنتجات وتحسين نوعيتها يتطلب احتساب كلف الجودة واجراء المقارنة المرجعية لها مع مستويات افضل وايجاد علاقة بينهما لمساعدة ادارة الشركات في تحقيق استثمار الكلف لمواردها .حيث اشار الباحث الى الجهود السابقة التي بذلها الباحثون في ارساء قواعد منهجية في كلف الجودة والمقارنة المرجعية كل على انفراد والتي اعتمد عليها الباحث في دراسته الحالية من خلال ايجاد علاقة تكامل بين كلف الجودة والمقارنة المرجعية ودورهما في تحقيق اعلى جودة باقل كلفة تستطيع من خلالها الوصول الى رضا الزبائن .ويتضمن البحث اربع فصول تناول الفصل الاول منهجية البحث والدراسات السابقة ذات الصلة اما الفصل الثاني فشمل ثلاث مباحث تناول المبحث الاول خلفية نظرية عن تكالف الجودة ، تعريفها ، انواعها ، مقايسها ، مؤشراتها ،ودور قياس وتحليل هذه التكاليف لغرض التخفيض وتحسين الجودة ،فيما تناول المبحث الثاني التعريف بالمقارنة المرجعية وانواعها ،وتجارب الشركات الرائدة في تطبيقهواخطوات تنفيذها ، اما المبحث الثالث فتطرق للعلاقة بين المقارنة المرجعية وتكاليف الجودة واسهاماتها في خفض كلف الفشل والترابط بين متطلبات الجودة والمقارنة المرجعية ،اما الفصل الثالث (الجانب التطبيقي ) تضمن ثلاث مباحث تناول المبحث لاول خلفية نظرية عن معمل اسمنت كركوك (عينة البحث ) فيما تناول المبحث الثاني قياس تكاليف الجودة في المعمل اما المبحث الثالث فتناول استخدام المقارنة المرجعية لمقايس كلف الجودة .لقد خرج البحث بمجموعة من الاستنتاجات من اهمها ان قياس وتحليل تكاليف الجودة واعتماد المؤشرات للمقارنة المرجعية مع المستويات الرائدة في هذا المجال او المقارنة مع سنوات سابقة يسهم كثيرا في تحسين اداء الشركة من جانب ويكشف عن مواقع الضعف والخلل لمعالجته من جانب اخر وبالتالي سيؤدي الى تخفيض تكاليف المنتجات ولكون معظم الوحدات الاقتصادية تعيش في ظل المنافسة المتزايدة على المنتج / السوق والهدف الرئيس لادارة هذه الوحدة هو الحرص والبقاء والنمو في مجال الاعمال وتحقيق الاستمرار في ظل المتغيرات لذا ان اعتماد وتطبيق مفاهيم وتقنيات ادارية معاصرة من قبل الوحدات الاقتصادية مثل الجودة والمقارنة المرجعية التي اثبتت نجاحا في التطبيق في الدول المتقدمة سيجعل من الوحدات الاقتصادية في وضع افضل وقريبا من متطلبات الزبائن المتغيرة كما توصل الباحث الى جملة من التوصيات اهمها : - 1.الاهتمام بعملية حساب كلف الجودة وتحليلهواتطبيق المقارنة المرجعية كتقنية لغرض معرفة موقع الشركة من المنافسين من خلال استعمال المؤشرات الاساسية في القياس.2.اعتماد المعايير الموضوعية والعالمية القياسية وتحديد مجالات المقارنة والفجوة الحالية في الاداء فضلا عن ذلك ضرورة العمل على استيعاب ونشر المفاهيم الادارية المعاصرة بين الادارات العليا لان هذا يسهم بالنهوض في واقع الصناعة وتطورها لتصبح رائدة ومبدعة في هذا المجال | Crystallized research problem in high costs of products in industrial companies because of the high cost of failure, whether internally or externally, leading to low profitability and market share, so it requires charges quality products and comparing products competition and leading through technology benchmarking and in order to reach this goal must from the definition of some modern methods to reduce costs and focus on the cost of quality and benchmarking and find their relationship and their impact on reducing the costs of products and to achieve this goal was measured commissioned quality and analysis in the cement plant Kirkuk as well as the attempt to use measures the cost of quality for comparison reference for the purpose of standing on the glitches and weaknesses addressed accounting and reporting to senior management for quality commissioned to show the importance and need for attention whether those costs are explicit or implicit some of modern methods in reducing costs and focusing on quality costs and bench marking and to find the relation among them and their effect in reducing the products costs and to achieve this objective , cost quality was measured and also analysis in Kirkuk cement plant, besides the attempt to using the measures of cost quality for bench marking to detect the defect and weakness points to process them and submitting the accountant records of the upper administration of the quality costs to show their importance and the necessity to pay attention to them whether these costs appeared or implied(inexplicit) .The research based on hypothesis its core that their is potential to apply the modern technology amongst them the cost quality and bench marking and the correlation between them to assist the companies administration to achieve the investment of the cost of the resources and to generate cost correlation among the activities in line the course of productivity process and managing these relations in favor of the companies by taking into consideration the measurements and paying attention to the activities which added a value and deletion or to limit of the activities effect which don’t add any value, and the researcher refers to the previous efforts excreted by the researchers in setting systematic roles of the cost quality and bench separately ,the researcher depended in his current study through generating integrated relation between the quality cost and bench marking and their roles in achieving higher quality with less cost, could be meet the customer satisfaction The study has reached to a number of conclusions most important of them are measuring and analyzing the quality costs and depending the bench marking with the pioneer levels in this respect or comparison with previous years, could contribute in improvement the company performance from one side and discover the weakness points and defections to be treated from other side . Eventually will lead to reducing the products costs . Because most of the economic units .live within increasing competition upon the product / market and the main objective to administrate this unit is the desiring , survival and growth in the field of businesses and achieving continuity with the existence of the changes . Therefore ; the adoption, application and contemporary administration techniques by the economic units such as high quality and benchmarking which proved success in application in advanced countries , will let the economic units in better condition and close to customers' variable needs and demands . The researcher comes to several recommendations , out of them : I went Find a set of conclusions from the most important to measure and analyze the quality costs and the adoption of indicators to compare the reference with the levels of lead in this area, or comparison with previous years contribute significantly to improving the company's performance by and reveals weaknesses and imbalances to be addressed by the last and therefore will lead to reduced costs products and the fact that most of the economic units live in the shadow of increased competition on the product / market and the main goal for the management of this unit is to ensure survival and growth in business and achieving continue under the variables so that the adoption and application of concepts and management techniques contemporary by economic units such as quality and benchmarking which proved successful application in developed countries will make economic units in a better position and soon changing customer requirements as the researcher to a number of recommendations including. Interest expense process mandated quality analysis and benchmarking application technique for the purpose of knowing the location of the company from competitors through the use of key indicators in the measurement.2. Adopt objective criteria and international standards and to identify areas of comparative and current gap in performance as well as the need to work to absorb and disseminate concepts contemporary administrative between senior management because this contributes to the advancement in the reality of the industry and its evolution to become a leader and innovator in this area

تدقيق المعالجات المحاسبية للمشاريع المشتركة وفق المعيار المحاسبي الدولي رقم (31) : بحث تطبيقي في عينة من الشركات العامة == Accounting processes auditing of joint projects under International Accounting Standard (IAS) No. (31) Applied study research of public corporations sample

Author name: زينب عبد الدائم مهدي
Supervisor name: صلاح صاحب شاكر البغدادي
Specific topic: Legal Accounting
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: في ظل التغيرات المستمرة في الاقتصاد العالمي والتوجه الى المنافسة والحاجة الى رؤوس الاموال اللازمة والرغبة في اكتساب المهارات ادى بالشركات الى تبني استراتيجية بديلة تتمثل في الدخول في مشاريع مشتركة والاستفادة من مزايا هكذا نوع من المشاريع المتمثلة في اكتساب الخبرات الفنية والادارية في انشاء وادارة المشاريع وزيادة فرص التوظيف الاستثماري للادخارات ورؤوس الاموال المحلية، عندما تشارك في التوظيف مع الشركة الاجنبية او متعددة الجنسيات، وتجنب هجرة رؤوس الاموال المحلية للخارج، فضلا عن منحها القطاع العام قدرا من المرونة في تخصيص الموارد البشرية والمالية. ونتيجة التغيرات الحاصلة في الاقتصاد العراقي بعدعام 2003 والحاجة الى توافر التمويل اللازم لبعض الشركات العامة لجات هذه الشركات الى اسلوب المشاركة مع شركات اخرى وهذا بدوره يحتاج الى اسس محاسبية واجراءات تدقيقية واضحة لغرض تمكين المحاسبين والمدققين في القطاع العام من الاعتماد عليهوالاسيما ان النظام المحاسبي الموحد لم يلبي الحاجة الى المعالجات المحاسبية ومتطلبات الافصاح والقياس الواردة في المعيار المحاسبي الدولي رقم ( 31) الحصص في المشاريع المشتركة.وعليه فان البحث يهدف الى التعرف على ماهية المشاريع المشتركة (تعريفها ، خصائصها ، اهدافها ، المزايواالسلبيات ، اصنافهواانواعها ) وبيان اهم ملامح المعالجة المحاسبية للمشاريع المشتركة وفق المعيار (31) ومن ثم تحديد اوجه القصور في المعالجات المحاسبية وطرائق الافصاح في القوائم المالية عن نشاط المشاريع المشتركة في سجلات المشاركين، وتقويمهوامدى مطابقتها لموارد في المعيار الدولي رقم (31) وبناءا عليه يقوم المدقق ببناء برنامج لتدقيق حصص المشاركة.استند البحث على فرضيتين مفادها " ان الالتزام بمتطلبات معيار المحاسبة الدولي رقم(31) يؤدي الى وجود اساس مناسب لتدقيق انشطة المشاريع المشتركة . فضلا عن ان توافر برامج تدقيقية تتناسب مع خصوصية المشاريع المشتركة يساعد المدققين في اداء عملهم التدقيقي . وفي ضوء الدراسة النظرية والعملية تم التوصل الى مجموعة من الاستنتاجات التي تتعلق بموضوع البحث والعينة المختارة. ومن اهمها قصور النظام المحاسبي الموحد المتبع في الشركات عينة البحث عن توفير المعالجة المحاسبية الملائمة للمشاريع المشتركة في سجلات المشاركين، وبالرغم من صدور نسخة معدلة حديثة للنظام المحاسبي الموحد ليتوافق مع معايير المحاسبة الدولية لم يتضمن الدليل المحاسبي للنظام او المعالجات القيدية اية اشارة الى كيفية معالجة العمليات الخاصة بالموجودات والمطلوبات والايرادات والمصروفات المتعلقة بتلك المشاريع وكيفية عرضها في القوائم المالية وبشكل يتوافق مع ماجاء به المعيار المحاسبي الدولي رقم (31)، وان التطبيق العملي في الشركات عينة البحث قد اظهر عدم التزام تلك الشركات بالمعالجات الواردة في المعيار المحاسبي الدولي رقم (31) نتيجة عدم اطلاع المحاسبين والمدققين في تلك الشركات على متطلبات معايير المحاسبة الدولية ذات العلاقة بموضوع البحث، ولم تعكس البيانات المالية للشركات عينة البحث اثر العقود التي وقعتهواما جرى من تغيير في البيانات المالية ولم تتضمن هذه البيانات اي افصاح عن حصص الشركات عينة البحث في المشاريع المشتركة ونصيبها من الايرادت والمصروفات ومن ثم الارباح او الخسائر المتحققة مما ادى الى عدم تحقق الشروط المطلوب توافرها في البيانات المالية استنادا الى المعايير الدولية لان الشركات التزمت بالنماذج التي حددها النظام المحاسبي الموحد . وخلص البحث الى تقديم مجموعة من التوصيات بالاستناد الى الاستنتاجات الواردة فيه،منها ضرورة التزام الشركات عينة البحث بالمعالجات التي اوردها المعيار المحاسبي الدولي رقم (31) واطلاع المحاسبين والمدققين في تلك الشركات على متطلبات معايير المحاسبة الدولية والالتزام بالمعالجات المحاسبية الواردة في تلك المعايير، ولاسيما ان معايير المحاسبة الدولية ملزمة التطبيق في ظل عدم وجود قاعدة محاسبية محلية، والعمل على تطوير نموذج للعقود الخاصة بالدخول في مشاريع مشتركة تتحقق فيه الشروط المناسبة وبما يضمن عدم حصول التناقض في الفهم بين الاطراف المختلفة ومراعاة ان تلبي الشروط الاساسية الخاصة بهذا النوع من النشاط والمتعلقة بالترتيبات التعاقدية والى تحديد التزامات الطرفين واشراكهم في القرارات الاستراتجية التي تخص المشروع المشترك وضرورة الافصاح في البيانات المالية للشركات عينة البحث عن حصص المشاركين ونصيبها من الايرادات والمصاريف والارباح اوالخسائر فضلاعن الافصاح عن نوع المشاركة سواء كانت في عمليات او موجودات او منشات خاضعة لسيطرة مشتركة وبما ينسجم مع متطلبات المعيار المحاسبي الدولي رقم (31) . | In light of continuing changes in the global economy and competition and to go to safe abortion to the private capital needed and the desire to acquire skills, this lead to that companies have become an alternative strategy is to enter into joint projects and learned the benefits of these projects and the acquisition of technical and administrative in the creation and management of projects and increase employment opportunities for savings and investment capital, local outside the country.When you participate in employment with the foreign company or a multinational and avoid migration of capital out of the local as well as granting the public sector some flexibility in the allocation of human resources and finance.Resulting of changes in the Iraqi economy after 2003 and the needing to provide the necessary funding for most public companies to Gat these companies to the Web to participate p other companies and this in turn needs to be the basis of accounting and procedures auditing and clear for the purpose of enabling accountants and auditors in the public sector rely on private and that the unified accounting system. And measurement and disclosure requirements contained in the International Accounting Standard No. (31), shares of joint projects.Thus, the research aims to identify the type of joint projects (definition, characteristics, goals, advantages and disadvantages, brands and types) and statement of the most important features of the accounting treatment of joint projects in the records of the participants and their evaluation and their conformity as described in ISPM No. (31), and therefore works program to verify the participation shares.Research was based on two assumptions a “commitment to the requirements of International Accounting Standards (31) leads to provide reliable information to make good decisions. As well as, providing the auditing programs consistent with the privacy of joint projects helps the auditors to performance of his work diligently”.In the light of the theoretical and practical study was reached by a set of conclusions on the subject of research and the selected sample, the most important shortcomings of the common accounting system followed in the sample companies for the provision of appropriate accounting treatment for joint projects in the records of the participants, Despite the issuance of a modified version of a modern accounting system consolidated in line with international accounting standards did not include the directory accounting system or bonding processors, any reference toBhow to handle special operations assets and liabilities and revenues and expenses relating to those projects and how they are displayed in the financial statements and in line with what brought by the international Accounting Standard No. (31).The practical application of the sample companies had shown lack of commitment by these companies, processors contained in the International Accounting Standard No. (31), due to lack of viewing of accountants and Auditors in those companies on the requirements of international accounting standards related to the research. Did not reflect the financial statements of the research sample companies, the affection of signed contracts and what has been a change in the financial statements and this data did not include any disclosure of shares of the company of joint projects and its share of the revenues ,expenses and then profits or realized losses.Which led to it is not achieving the required condition that provided in the financial statements according to international standards because of the companies committed themselves of models, set by the Unified Accounting System(UAS).The conclusion of research includes, the provision of a set of processes that based on the contained conclusions therein, the necessity of complying with corporate research sample treatments cited by the International Accounting Standard No. (31), for accountants and auditors in these companies on the requirements of International Accounting Standards, the application binding in the absence of a local base accounting, and work to develop a model of private contracts by enter into joint projects, getting through this project the appropriate conditions, to ensure that failure to get the contradiction in understanding between different parties.Taking in to according the essential conditions for this type of activity and related contracting arrangements and to determine the obligations of the parties and involve them in strategic decisions that concerning the joint project and the needing to disclosure of the financial statements of search sample companies for participants shares and their revenues ,expenses profits or losses ,as well as disclosure of the type of participation, whether on the operations or assets, or facilities under common control and consistent with the requirements of International Accounting Standard (31).

تقنية التحسـين المستـمر ودورها في تحقيــق الميزة التنافسـية : بحث تطبيقي في الشركة العامة لصناعة البطاريات == The Continuous Improvement Technique and Its Role to Attainment of The Competitive Advantage ( By implement at the General Company for Batteries Industry)

Author name: خضير سلمان ذياب
Supervisor name: صباح عبد الوهاب النعيمي
Specific topic: Accounting - Costs
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: تناول هذا البحث مفهوم التحسين المستمر الذي يعد احد مفاهيم ادارة التكلفة الستراتيجيه ودوره في تحقيق الميزة التنافسية والذي احتلت مكانة واسعه في بيئة الاعمال المعاصرة بسبب ما تشهده هذه البيئة من تغيرات وتطورات سريعة ومستمرة , تطلبت من الوحدات الاقتصادية الاستجابة لها من خلال السعي لتحسين اداءها وزياده القيمه المقدمه للزبون والذي سينعكس على زياده الحصة السوقية وتخفيض التكاليف وتحسين جودة المنتجات . لقد حاولنا في هذا البحث ومن خلال جانبين الاول الجانب النظري واستعرض تقنيات اداراة التكلفة الستراتيجية ومن ثم تم التطرق الى مفهوم التحسين المستمر مرورا بالميزة التنافسية / اما الثاني فهو الجانب العملي من خلال تطبيق تقنيتي التكلفة المستهدفه وتكلفة كايزن وفي حالتين حالة وجود الرواتب والقرض وحالة عدم وجود الرواتب . تتلخص مشكلة البحث ان معظم الوحدات الاقتصادية العراقية تعاني من ارتفاع في التكاليف وانخفاض في مستوى جودة منتجاتها مقارنة بالمنتجات المنافسة وذلك بسبب تطبيقها لانظمة انتاجيه وكلفويه تقليدية لا تواكب التقدم العلمي .يهدف البحث الى بيان اوجه القصور بانظمة الانتاج والكلف التقليدية اضافة الى توضيح مفاهيم واهداف ابرز تقنيات ادارة التكلفة الستراتيجية ومنها تقنية التحسين المستمرودورها في تحقيق الميزة التنافسية للشركة عينة البحث. اكتسب البحث اهميته من خلال عرض بعض تقنيات ادارة التكلفة الستراتيجية وتطبيق تقنيتي التكلفة المستهدفة وتكلفة كايزن والتي ساهمت مساهمه جاده في تخفيض كلف الشركه عينة البحث ورفع جوده منتجاتهوا ذلك من خلال تبني ستراتيجية التكلفة الاقل المركزة وبهذا استطعنا اثبات الفرضية الرئيسية للبحث والتي تنص على ان تقنية التحسين المستمر ترتكز على تحسين الانشطة والعمليات والمنتجات وتخفيض الكلف سيزيد من قدرة الشركة على البقاء والاستمرار في المنافسة وتحقيق ميزه تنافسية من خلال اثبات الفرضيات الفرعية الثلاث التي تفرعت من الفرضية الرئيسية ولغرض تحقيق هدف البحث واختبار الفرضيات تم اختيار الشركة العامة لصناعة البطاريات عينة البحث وفي ضوء ذلك تم التوصل الى مجموعه من الاستنتاجات والتوصيات. | This study examined the concept of continuous improvement, which is one of the concepts of cost management strategy and its role in achieving competitive advantage and who occupied the position and wide in the business environment of contemporary because that seen in this environment of change and rapid developments and ongoing, requiring economic units respond by seeking to improve its performance and increase value to the customer, which will impact on the increase in market share, reduce costs and improve product quality. We have tried in this research and through two sides first theoretical side and it have reviewed the techniques cost strategy and then touched on the concept of continuous improvement through competitive advantage / The second practical side through the application of technology - target cost and Kaizen costing In two cases if there is a grant Salary loan and the absence of the grant. Summarized the research problem that most of the Iraqi economic units suffer from a rise in costs and a decrease in the level of quality of its products compared to competitive products and due to be applying it to production systems and traditional costing not kept pace with scientific progress.The present study aims to statement of deficiencies systems in production systems and costs in addition to the traditional highlight significant strategic cost management techniques and the use of continuous improvement in technology to achieve a competitive advantage for the company sample. Acquired the current study its importance through the application of some management techniques cost strategy through the application of three techniques for this purpose was the target cost and Kaizen costing and returned engineering processes which contributed to a serious contribution in reducing the cost of the company the sample search and raise the quality of their products and thus transforming corporate environment from a losing company to a profitable company and through the adoption of strategic cost at least intensive and this we can prove the hypothesis main research, which states that the use of technology of continuous improvement, which is based on improving the activities and operations, products and reduced costs will increase the company's ability to survive and continue in the competition and achieve competitive advantage in addition to proving the three sub - hypotheses that have deviated from the main hypothesis and for that purpose of achieving the aim of the research and testing hypotheses company was chosen for the battery industry research sample and according to that we have reached many conclusions and recommendations

اثر تطبيق نظام ادارة الجودة في اداء عمل المدقق الخارجي : بحث تطبيقي في شركة اور العامة للصناعات الهندسية == Application Effectiveness the Concept of Total Quality Management in performing of Auditing Applied Research in Ur General Company for Engineering Industries

Author name: حسين علي محسن الخفاجي
Supervisor name: صلاح صاحب شاكر البغدادي
Specific topic: Legal Accounting
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان نظام ادارة الجودة يعد وسيلة لتطوير اداء الوحدات الساعية الى تحقيق الميزة التنافسية وتحقيق اهدافها البعيدة الامد، وقد حقق هذا النظام نجاحات باهرة وملفتة للنظر في العديد من الشركات العالمية الامريكية واليابانية والاوروبية وبات في الوقت الحاضر مطلبا ضروريا لنجاح الوحدات، وان الجودة تاخذ شكل نظام اداري شامل قائم على اساس احداث تغيرات ايجابية جذرية لكل شئ داخل الوحدة، وتشمل هذه التغيرات الفكر، السلوك، القيم، المعتقدات التنظيمية، المفاهيم الادارية ونمط القيادة الادارية، ونظم واجراءات واساليب للوصول الى اعلى جودة في مخرجاتهواباقل جهد وكلفة.وبما ان التـدقيق عـلم ومهنة يتاثر بالتغيرات الجـوهرية التـي تحـدث فـي بيئـة العمـل لذا يتاثر ببيئة الجـودة تاثيـرا حيـويا، ومن الضروري لمهنة التـدقيق الاستجابة لمفهـوم ادارة الجـودة، وتوسـيع نطاق عملها ليشمل فحص انظمة الجـودة نفسها، الامر الذي يفرض معه ضرورة الاهتمام بمهارات مراقبي الحسابات واحتياجاتهم مـن التدريب والتعـليم المهني المتطور، سـعيا للتكيف مع متطلبات ادارة الجـودة.لذا تناول البحث نظام ادارة الجودة وامكانية الاستفادة منه في عمل المدقق الخارجي، وتركزت مشكلة البحث في عدم اهتمام المدقق الخارجي بنظام ادارة الجودة المطبق في الوحدات وافتقار الجهات التدقيقية والمنظمات المعنية في مجال التدقيق والمحاسبة للمعرفة الكافية بهذا النظام الامر الذي يتطلب من المدقق الخارجي زيادة الاهتمام بهذا النظام لكي يتمكن من مواكبة التطور وتحسين ادائه المهني.وتاتي اهمية البحث من خلال اعطاء صورة واضحة عن نظام ادارة الجودة والفوائد التي تجنيها الوحدات جراء تنفيذه وامكانية وصفه عنصرا مفيدا للمدقق الخارجي واثر ذلك في مراحل عملية التدقيق.اما هدف البحث الرئيس فقد ركز على توضيح نظام ادارة الجودة وبيان امكانية الاستفادة منه في اداء عملية التدقيق. واستند البحث الى فرضية رئيسة مفادها ان تطبيق نظام ادارة الجودة في الوحدات يؤثر ايجابا في اداء عملية التدقيق من خلال تاثيره في مراحل عملية التدقيق.وفي ضوء الدراسة النظرية والعملية للبحث تم التوصل الى مجموعة من الاستنتاجات التي تتعلق بموضوع البحث والعينة المختارة ومن اهمها ان نظام ادارة الجودة قائم على مجموعة من الاجراءات بضمنها مجموعة من المستندات والوثائق التي تؤدي الى تعزيز اجراءات نظام الرقابة الداخلية وتوفر للمدقق الخارجي قاعدة من البيانات الدقيقة والموثقة، وان تطبيق نظام ادارة الجودة في الوحدات يؤثر ايجابا في اداء عملية التدقيق من خلال تاثيره الايجابي في عملية التخطيط والاشراف لعملية التدقيق من خلال اعطاء فهم افضل للمدقق الخارجي عن طبيعة نشاط الوحدة، وتاثيره الايجابي في تنفيذ اختبارات التدقيق وتحديد نقاط الضعف في الوحدة واعطائها اهمية وتحديد وقياس مخاطر التدقيق ويساعد في الحصول على ادلة اثبات اكثر ملاءمة وفاعلية والمساعدة على اختيار عينات التدقيق، وتاثيره في عملية ابداء الراي الفني المحايد لانه يجعل المدقق الخارجي اكثر ثقة واطمئنان لمعلومات وبيانات الوحدة.وخلص البحث الى تقديم مجموعة من التوصيات استنادا الى الاستنتاجات التي تم التوصل لهوامنها، ينبغي زيادة الاهتمام بنظام ادارة الجودة لانه يعزز ويدعم نظام الرقابة الداخلية لذلك ينبغي على المدقق الخارجي ان يستفيد منه في عمله في الوحدات التي تطبق هذا النظام، والاستفادة من تقارير الجودة بوصفها اداة تقويمية واساسا لاحتساب مؤشرات الكفاءة والفاعلية وتحفز المسؤولين على السعي المستمر لتحسين جودة المنتجات، والاطلاع على الوثائق والنماذج المعتمدة ومعرفة طريقة ترميزها لغرض سهولة التعرف عليهوامعرفة النماذج المستخدمة وتمييز الوثائق المشكوك في صحتها، والاستفادة من المجموعة الكبيرة من السجلات الالزامية للوحدة لانها توفر ادلة اثبات ملائمة للمدقق وتوثق اجراءات عمل الوحدة. | The concept of total quality management consider of modern management that have arisen primarily as a work and a means to improve the performance of the units that seek to achieve competitive advantage and achieve its long - term, and has achieved a total quality management over the past two decades, remarkable successes and striking in many of the world the U.S. and Japanese, European, and this concept is at present an essential requirement for the success of the units.The concept of TQM management philosophy takes the form of a comprehensive management based on the creation of positive changes radically for everything inside the unit and include these changes of thought, behavior, values, beliefs, organizational, management concepts and style of administrative leadership, systems, procedures and methods of work and performance as well as methods and techniques monitoring and evaluation of the performance of the unit in a holistic and comprehensive of all the components and what they contain elements of inputs, processes and outputs in order to improve and develop all the components of the unit to reach the highest quality output and with minimal effort and cost.And that the audit as a science and profession influenced by changes core that occur in the work environment as it affects the environment of total quality to audit a biological influence, and that the application of the concept of total quality management in the audit results to improve the efficiency and effectiveness of audit services, and increases the satisfaction of the beneficiaries of the services provided by the Department and enhance site internal auditors and their contribution.And that he should be on the audit profession to respond to the concept of total quality management, and expand the scope of work to include the quality system itself, which forces him need to focus on the skills of the auditors and the needs of vocational education and training developed in order to adapt to the requirements of the concept of Total Quality Management.So discussion dealt with the concept of total quality management and access to them in the performance of the audit process, as highlighted on the concept of total quality management and its impact on the audit process.The focus of the research problem in the lack of interest of auditors to the concept of Total Quality Management applied to the units and the lack of bodies audit and relevant organizations in the field of auditing and accounting knowledge adequate to the concept of total quality management in a time of increasing units applied to this concept which requires the auditor to increase interest in this concept to be able to keep up with the development and improvement of professional performance And the importance of research to come through to give a clear picture of the concept of total quality management and the benefits reaped by the units and the possibility of its implementation by the described element useful for the auditor and the impact on the stages of the audit process.The objective of this research has focused on the President to clarify the concept of total quality management and the statement of the possibility to take advantage of this concept in the performance of the audit process. | The research was based on the premise that the President of the application of the concept of total quality management in the units positively affects the performance of the audit process through its impact on the stages of the audit of the process of planning, supervision and performance of audit tests and give technical opinion neutral.In the light of theoretical study and practical research has been reached on a set of conclusions on the subject of research and the selected sample is the most important that the concept of total quality management based on a set of documents and the documents that lead to beef up internal control system and provide the auditor a base of accurate data and documented, and the failure of the company in the application (5) measures of the total action (31) procedures required for the application of the concept, and that the application of the concept of total quality management in the units positive impact in the performance of the audit process through its positive effect in the process of planning and supervising the audit process by giving a better understanding of observer accounts for the nature of the activity of the unit, and the positive impact in the implementation of tests of the audit and to identify weaknesses in the unit and give it the importance of identifying and measuring the risk of audit and assist in obtaining evidence to prove the most appropriate and effective assistance in the selection of samples of the audit, and its influence in the process of giving technical opinion neutral because it makes the auditor more trust and confidence of the information and data unit.The research found to provide a set of recommendations based on the conclusions reached by them, should be increased attention to the concept of total quality management because it promotes and supports the internal control system should therefore be the auditor to take advantage of this concept in his work in the units that apply this concept, and take advantage of reports the cost of quality as a tool calendar and the basis for the calculation of indicators of efficiency, effectiveness and motivate officials to seek continuous improvement of product quality, and access to documents and approved forms and learn how to encode for the purpose of easy identification and knowledge of the models used and identify documents of doubtful authenticity, and take advantage of the wide range of records mandatory for unity because it provide adequate evidence to prove to the Comptroller and procedures for documenting the work of the unit.

قياس وتحليل تكاليف الجودة واثره على الاداء الاستراتيجي في قطاع الانشاء : بحث تطبيقي في شركة سعد العامة == Measurement & Analyses costs of quality & effect in strategic performance An Application research in construction industry - Saad company

Author name: حسين عبد علي العـتـبي
Supervisor name: خولة حسين حمدان
Specific topic: Accounting - Costs
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعاني اغلب الوحدات الاقتصادية وبشتى المجالات الصناعية وقطاع الانشاء بشكل خاص قصورا في استعمال الاساليب الادارية الحديثة لادارة وحداتهوااجراء عمليات التحسين في اعمالها , ولعل اكثر الاساليب المستعملة في قياس التحسينات المطلوبة ضمن نظام ادارة الجودة هو اتباع وتبني تكاليف الجودة ,بالرغم من التعقيدات وتشعب العمليات في مشاريع الانشاء ,الا ان الباحث تمكن بعد الاستفادة من بعض البحوث والدراسات بايجاد هيكل لتكاليف الجودة وفق التصنيف التقليدي(وقاية ,تقييم ,فشل) الذي يمكن منه احتساب هذه التكاليف , ومن ثم تحليل النتائج المتحصلة ووضع المقاييس التي يمكن توظيفها في تقويم الاداء الاستراتيجي للمشروع عينة البحث , وهذا ماهدف اليه البحث عن طريق الافتراض بان قياس وتحليل تكاليف الجودة يمكن ان يؤدي الى تحسين جودة العمليات, فضلا عن ان تقنية بطاقة الاداء المتوازن تعتبر الاسلوب الملائم لقياس الاداء الاستراتيجي , وتاتي اهمية البحث عن طريق بيان اهمية قياس وتحليل تكاليف الجودة واثرها في الاداء الاستراتيجي لشركات الانشاء , وتوصل الباحث الى مجموعة من الاستنتاجات كان ابرزها : 1) ان صناعة الانشاء تاخرت عن باقي الصناعات الاخرى في تبني وتطبيق اسلوب تكاليف الجودة . 2) ان مقاييس تكاليف الجودة المالية وغير المالية تساعد على تحسين الجودة عن طريق اجراء المقارنات بين فترة واخرى وتحديد الاولويات للمشاكل والعيوب المتكررة لغرض معالجتها 3) وجود حالات فشل كبيرة في تنفيذ الاعمال والتلكؤفي التجهيز من المقاولين الثانويين والمجهزين 4) كانت تكاليف الغرامات التي تحملها المشروع هي اعلى نسبة ضمن تكاليف الفشل الداخي نتيجة التاخر في الانجاز ضمن المواعيد المحددة.5) على الرغم من ان تكاليف الاشراف على تنفيذ العقد والتصاميم بلغت( 225208726) دينارو التي كانت تمثل 40% من تكاليف الوقاية الا ان ذلك لم يخفض من تكاليف الفشل الداخلي ومما يعطي مؤشرا على عدم وجود فائدة واقعية من عقود الاستشارات لمعالجة المشاكل الفنية التي اعترضت تنفيذ المشروع6) على الرغم من ان المشروع عينة البحث حقق ربحا بنسبة 18% الا انه حصل على درجة (64) وبدرجة متوسط من خلال تقويم الاداء الذي اجراه الباحث وان المشروع نجح في ثلاثة مناظير هم المالي والزبون والعمليات الداخلية وحصل على مستوى ضعيف في منظور التعلم والنمو . وقدم الباحث مجموعة من التوصيات ابرزها : 1 - ان تسعى الشركة لنشر ثقافة الجودة والتكاليف المتعلقة بها بين المستويات المختلفة من العاملين بدءا من الادارة العليا الى ادنى مستوى .2 - يوصى بتبني المواصفة ISO10006/2003 وتطبيقها اذ ان العمل بهذه المواصفة وتطبيق بنودها في الوحدات الاقتصادية ومشاريع الانشاء يساعد في التحسين المستمر لادائها .3 - القيام باعداد الخطط المطلوبة لتاهيل فريق المشروع وتدريبه على المهارات المختلفة لزيادة كفاءتهم وقدراتهم في العمل وعدم التاثير على تنفيذ المشروع ضمن الالتزامات التعاقدية4 - اهمية تضمين كافة العقود مع المقاولين الثانويين بند ملزم وهو" قبول المواد والاعمال من رب العمل " وايجاد الالية المناسبة لتسهيل انجاز هذا البند . | Many economic entities working in multiple industrial fields suffer from low techniques in using modern administrative means in their works. The most used tool in measuring required procedures is to adopt and use quality costs. in spite of complications and bronchial of operations in construction projects , The researcher was able to find a structure to quality costs according to tradition classification ( prevention , Appraisal, failure ) which enables the calculation of these costs and then analyze results and setting standards which can be implemented in evaluating strategic performance for targeted project. The researcher has reached number of conclusions and most important ones.1 - the construction industry has lacked the growth for seen in a adopting and implementing method of quality costs2 - The financial and non - financial quality cost helps to enhance quality through comparison at intervals to determine priorities to problems and repeated faults and how to solve them.3 - Big failure was noticed in implementing projects and delays in procurement by subcontractors and suppliers .4 - The cost of penalties born by the project was found to be the highest percentage within the internal failure cost due the incompletion in time.5 - Despite the fact that the cost of supervision and design projects are the highest which represent almost 47% of prevention cost that fact did not lower the internal failure cost which shows that there is no realistic benefit from supervision contracts remedy technical problems faced implementing the project .6 - Although the project chosen has achieved 18% prop hit but only gained (64) marks obtained by the evolution of the researcher which is wake. The project has three successful prospective the financial and client and internal and was weak in learning and grow activities. The researcher presented a set of Recommendations namely : 1. The need to promote a culture of quality and related costs between the different levels of employees starting from top management to the lowest level.2. The need to adopt a standard ISO 10006/2003 and applied as to work in this specification and the application of its provisions in the economic units and construction projects help in the continuous improvement of its performance .3. Need preparation requirement Plans for the rehabilitation of the project team .4. The need to include all contracts with subcontractors item which accept building materials and business of the employer and find the appropriate mechanism to facilitate the completion of this Item

مدى توافر متطلبات الرقابة الاشرافية في المؤسسات المصرفية على وفق مقررات بازل III : بحث تطبيقي في البنك المركزي العراقي وعينة من المصارف العاملة في السوق العراقية == THE AVAILABILITY OF SUPERVISORY CONTROL REQUIREMENT ON BANKING INSTITIONS ACCORDING TO BASEL III Applied research & field studies in central Bank of Iraq and some banks Work in Iraqi Market

Author name: احمد عبد المهدي نعمة الحسيناوي
Supervisor name: خولة طالب جبار الاسدي
Specific topic: Legal Accounting
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعاني الصناعة المصرفية العراقية من مشاكل هيكلية وتنظيمية في بيئتها الداخلية ، وتواجه تحديات ومخاطر السوق بسبب عدم استقرار البيئة الاستثمارية وعدم وضوح قوانينها ادى ذلك الى عدم تطور القطاع المصرفي العراقي وضعف الربط بالمنظومة المصرفية العالمية .تبرز اهمية البحث من خلال ابراز دور الجهة المشرفة على المصارف ( البنك المركزي العراقي ) في وضع الاليات الكفيلة للارتقاء بعمل المصارف المحلية ومراقبة انشطتها لضمان سير العمل المصرفي السليم الذي يؤدي الى خلق الثقة بقطاع المصارف اضافة الى توافر درجة امان عالية في انشطتها ، وذلك عن طريق الالتزام بمبادئ الافصاح والشفافية نتيجة ضمان معدل مناسب لكفاية راس المال وتقليل احتمالية التعثر نتيجة لتفعيل الرقابة والاشراف على المصارف من خلال الالتزام بمبادئ الحوكمة وادارة المخاطر.جاءت الركائز او الدعامات الثلاثة في مقررات بازل III والتي لم تتغير في مضمونها عن ما جاء في مقررات بازلII بكفاية راس المال كدعامة اولى والرقابة الاشرافية كدعامة ثانية اما الدعامة الثالثة تناولت انضباط السوق ، فكفاية راس المال في فحواها تمثل القوة الصادة للمخاطر وكما مبينة في الشكل ادناه .ان ابعاد معدل كفاية راس المال والذي جاء عبر مقررات بازل الاولى والثانية والثالثة تتضمن التخصيصات التي تعتبر المصد الاول للمخاطر المتوقعة ، والجزء الاقوى في جدار الصد هي الاحتياطيات التي تواجه المخاطر غير المتوقعة ، اما المخاطر الاستثنائية او غير النظامية والناتجة عن الازمات المالية العالمية تواجه من خلال راس المال الذي تم اضافته كمصد لتلك المخاطر في مقررات بازل III ، اما ما يواجه التقلبات الاقتصادية الدورية ويقلل من مخاطرها ( احتياطي الحفاظ ) الذي تحتفض فيه المصارف وتكونه خلال المدة التي حددتها لجنة بازل في مقرراتها ، هذه المقررات يتم تطبيقها عندما تكون هناك رقابة اشرافية قوية وفعالة وخبيرة في متابعة زيادة الرصانة لراس مال المصارف والذي يؤدي الى تحقق الركيزة او الدعامة الثالثة ( انضباط السوق ) فانضباط الجزء يؤدي الى انضباط الكل .تناول البحث بالتحليل والمقارنة مقررات بازل ومدى توافرها في البيئة العراقية من خلال ما مقر فعلا من قبل السلطة الاشرافية ( البنك المركزي العراقي ) وما مطبق على ارض الواقع، وامكانية تطبيق تلك المقررات تحقيقا للاهداف التنموية ووصولا لتطور القطاع المصرفي الذي يعد الاساس لتقدم الاقتصاد ، فضلا عن التطرق الى كفاية راس المال واحتسابها في المصارف عينة البحث ووضع نماذج لاختبارات الضغط الممكن تطبيقها من جميع المصارف المحلية , فضلا عن وضع اقتراح لتاسيس شركة تعنى بضمان الودائع لتعزيز الثقة لدى الجمهور بالمصارف الخاصة والعمل على نموها من اجل زيادة حصتها السوقية ورفع امكانية تنافسها مع المصارف الحكومية ، كما تم التوصل الى مجموعة من الاستنتاجات كان منها ان نظام التقييم ( التصنيف ) CAMEL يعد احد الادوات الفعالة والهامة في تقييم المصارف العاملة في البيئة العراقية كما يعد الاستراتيجية التي تطبق من خلالها مقررات بازل ، فضلا عن جملة من التوصيات منها اعتماد المعايير الدولية ومقررات لجنة بازل لتحقيق الاندماج السريع مع المنظومة العالمية المصرفية واكتساب الخبرات وتطوير القطاع المصرفي العراقي الذي يعاني من تاخر واضح عن ركب المصارف العالمية . | Iraqi banking industry suffer from structural and organizational problems in its internal environment, and facing challenges and market risk due to the instability of the investment environment and lack of clarity of laws led to the lack of development of the Iraqi banking sector and weak link of the system global banking.Highlights the importance of research by highlighting the role of the authority supervising banks (CBI) in the development of mechanisms to to promote the work of local banks and monitoring activities to ensure workflow sound banking which leads to the creation of trust in banks in addition to providing high security in their activities, and through commitment to the principles of disclosure and transparency as a result ensure an appropriate rate for capital adequacy and reduce the likelihood of default as a result of activation of the control and supervision of banks by adhering to the principles of corporate governance and risk management.The pillars or three pillars in Basel II and that has not changed in substance from what came in the Basel III capital adequacy pillar first and supervisory oversight as a pillar seconds either third pillar covered market discipline, Vkvaih capital in its content represents strength repellence risk as shown in the figure below.first, second and third include customizations that are bumper first risk anticipated, and the strongest in the wall of Repelling are reserves that face risks of unforeseen, either exceptional risk or irregular, resulting from the global financial crises facing through capital that has been affixed Kmusd to those risks in Basel III, either face economic fluctuations periodic and reduces the risks of (reserve maintenance) which Thtfd the banks and is formed within the period set by the Basel Committee in its decisions, these decisions are applied when there arecontrolled supervisory strong and effective and is an expert in the follow - up increased sobriety of the capital of banks and that leads to achieve substrate or third pillar (market discipline) Vonillat part leads to total discipline.The research analysis and comparison Basel and availability in the Iraqi environment through headquarters actually by the supervisory authority (CBI) and applied on the ground, and the possibility of implementing those decisions in order to achieve the goals of development and ending the development of the banking sector, which is the foundation for the progress of the economy, as well as addressed to capital adequacy and recognized in banks sample and modeling of stress tests can be applied to all local banks, as well as develop a proposal to establish a company concerned to guarantee deposits to enhance public confidence banks own and work on their growth in order to increase market share and raise the possibility of competing with banks government, has also been reached to a set of conclusions was such that the evaluation system (classification) CAMEL is one of the effective tools and important in the assessment of banks operating in the Iraqi environment is also the strategy that applied through Basel, as well as a number of recommendations, including the adoption of international standards and decisions Basel Committee to achieve rapid integration with the global banking system and gain experience and develop the Iraqi banking sector, which suffers from delayed and clear behind international banks

امكانية استخدام ادوات المحاسبة الرشيقة في تخفيض التكاليف : دراسة تطبيقية في عينة من شركات وزارة الصناعة == Possibility of Using Tools Lean Accounting to Reduce the Costing An Applied Research in Sample of Companies for Industry Ministry

Author name: رائد مجيد عبد محمـد
Supervisor name: سعد سلمان عواد المعيني
Specific topic: Accounting - Costs
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان الشركات التي تتبع التكاليف المعيارية والتي تعمل في بيئة مستقرة وتستخدم تقنيات الانتاج الضخم ودفعات كبيرة ، وتلك التي تسعى دائما الى خزن كميات كبيرة من المواد الاولية والانتاج تحت التشغيل وحتى الانتاج التام على اساس ان ذلك يمثل ميزة تنافسية لها . اذ كانت العمالة المباشرة (اجور العمل) تشكل الجزء الاهم في الانتاج ومن ثم تخصيص التكاليف غير المباشرة كنسبة مئوية من تكاليف العمل المباشرة .ولكن في ظل التطورات الحديثة المتسارعة في التكنلوجيواالتغيرات السريعة في البيئة وزيادة الدول الصناعية وكميات الانتاج القليلة واختلاف رغبات ومتطلبات الزبائن ، اصبح انتاج كميات كبيرة غير مجد بسبب التغيرات الواردة انفا فضلا عن الحاجة الى تنوع المنتجات والتغير في اذواق ورغبات المستهلك ، ادى ذلك كله الى عدم تمكن الشركات من تصريف منتجاتها في حالة الانتاج الواسع والحاجة الى ابتكار طرق واساليب جديدة تتناسب مع الوضع الحالي ، ومن الناحية المحاسبية لم تعد نظم المحاسبة التقليدية قادرة على تلبية المتطلبات التي تحتاجها الشركات لاتخاذ القرارات ومعرفة مكان الهدر والضياع في الموارد مما ادى الى ابتكار اسلوب جديد بعيدا عن الاساليب التقليدية المتبعة حاليا هو اسلوب المحاسبة الرشيقة (Lean Accounting) ليواكب التطورات الحديثة التي ذكرت.ولعل استخدام اسلوب المحاسبة الرشيقة قاد الى ان يكون استخدام التكاليف المعيارية من دون معنى لان كل منتج سيكون مختلف عما سبقه ويعد استهلاكا غير ضروري للموارد ، وفضلا انه غالبا ما يتم تخصيص التكاليف غير المباشرة على اساس اجور العمل المباشرة ليست دائما معقولة لكون تكاليف اليد العاملة (الاجور المباشرة) باتت تشكل نسبة ضئيلة من الانتاج وهنا اتباع هذه الاساليب لا يبدو منطقيا لان ذلك يؤدي الى زيادة مخاطر الشركة ، فظلا عن ذلك فان الشركات التي تنفذ التصنيع الرشيق وجدت ان النظم المحاسبية التقليدية لا توفر لها المعلومات التي تحتاجها في العمليات الانتاجية واتخاذ القرارات .وعلى وفق ما تقدم جاء هذا البحث باعتباره شرطا عاما يستخدم للتعبير عن متطلبات المحاسبة الرشيقة والعمليات الادارية لدعم العمليات الرشيقة والتفكير الرشيق .وعلى هذا الاساس تتمحور مشكلة البحث حول امكانية استخدام ادوات المحاسبة الرشيقة في الشركات (عينة البحث) الشركة العامة للصناعات الكهربائية والشركة العامة لصناعة البطاريات بهدف تطبيق تلك الادوات التي تتلاءم مع انتاجهوافي ظل بيئتها الداخلية والخارجية والمشاكل التي تعاني منها ، وذلك لتحسين العمليات الانتاجية وتطبيق ادوات المحاسبة الرشيقة لحل مشاكلهواتعزيز قدرتها التنافسية في السوق .اعتمد البحث منهج دراسة حالة لواقع الشركات لتوفير معلومات تفصيلية وشاملة وواقعية مستخلصة من العمليات الانتاجية لتقديم بحث شامل للحالة المدروسة ، وشمل على تطبيق ادوات المحاسبة الرشيقة . هدف البحث هو امكانية تطبيق اسلوب المحاسبة الرشيقة في عينة من شركات وزارة الصناعة والمعادن لغرض تحديد الاسباب الرئيسة والمشاكل والمزايواالامكانات المتوافرة في هذه الشركات . عن طريق استخدام ادوات المحاسبة الرشيقة القابلة للتطبيق لحل تلك المشاكل او الحد منها . اذ تم استخدام مجموعة من الادوات لعل اهمهراسم خارطة تيار القيمة ، ومقاييس اداء الخلية ، ومقاييس اداء تيار القيمة ، وصندوق النقاط ، والاجراءات اللازمة لازالة او تقليل عدد او اوقات الانشطة التي لا تضيف قيمة ، وزيادة المرونة والجودة والاستجابة الى السوق والمجهزين ورضا الزبون وغيرها .اما ابرز نتائج البحث فهي احتساب تكاليف الانتاج وتحقيق وفورات كبيرة في التكاليف ووقت دورة الانتاج (وقت العمل) وتقليل اوقات الانتظار والتحويل والسعي الى تقليل مخزون المواد الاولية وانتاج تحت التشغيل والانتاج التام ، وقياس قيمة او كمية المبيعات لكل شخص ، ومدى امكانية توصيل الطلبات في الوقت المحدد ، وقياس نسبة المنتجات المصنعة وقياس درجة توحيد اساليب العمل داخل الشركة ، وغيرها من المنافع المادية وغير المادية الاخرى المتحققة عبر استخدام اسلوب المحاسبة الرشيقة. واستنتج البحث ان تطبيق ادوات المحاسبة الرشيقة لها القدرة العالية على تحديد التكاليف الفعلية للانتاج والقضاء على الضياع في العمليات الانتاجية والادارية وامكانية توفير المعلومات الدقيقة والسريعة لكل الجهات المستفيدة والسعي الى تقليل كميات الخزين (مواد اولية ، وانتاج تحت التشغيل ، وانتاج تام الصنع ) الى الحد المسموح به وزيادة المرونة والجودة وسرعة تلبية طلبات الزبائن والسوق . ومن خلال استخدامها تؤدي المحاسبة الرشيقة الى تحسين مركز الشركة التنافسي والحصول على حصة سوقية اكبر مما يؤدي الى زيادة في ارباحها ، لذا يوصي الباحث باستخدام هذه الادوات والعمل بالتوصيات التي تم اقتراحها | The use of standard costs has been appeared in companies that operate in a stable environment and using mass production techniques and large batches, and those that seek always to store large quantities of raw materials and production operating and even full production biases on that it represents a competitive advantage. And then direct labor (wages) are form the most important part in the production and subsequent allocation of indirect costs as a percentage of direct labor costs. However, the recent developments accelerated in technology and rapid changes in the environment and increase number industrial countries and few production quantities and different desires and requirements of customers, lead to be produced in large quantities is not feasible due to changes listed above as well as the need to product variety and change in tastes and desires of consumers, all above led not to enable companies to discharge their products in the case of mass production and created the need to devise ways and new methods fit with the current situation, and accounting point no longer the traditional accounting systems able to meet the requirements needed by the companies to make decisions and know where waste and loss of resources resulting to invent new style away from the conventional methods currently used is accounting graceful style (Lean Accounting) to keep a place mentioned with modern developments. Perhaps use a method of accounting graceful led to be using standard costs without meaning because each product will be different from what preceded is unnecessary consumption, as well as the ways to allocating indirect costs on the basis of direct wages of labor are not always reasonable that labor costs (direct wages) are constitute a small percentage of production and here adopt these methods does not seem logical and led to increase the risk of the company, as the companies that implement manufacturing slim and found that traditional accounting systems do not provide the information you need in the production processes and decision - making. And in accordance with the above, this research came as a general condition is used to express lean accounting requirements and administrative processes to support lean operations and lean thinking. On this basis, centered research problem about the possibility of using lean accounting tools in corporate research sample (General Company for Electric Industries and the General Company for the manufacture of batteries) in order to implement those tools that fit with its production and under its internal and external environment problems afflicting so as to improve production processes and the application of lean accounting tools resolve their problems and enhance their competitiveness in the market. The research case study approach to the reality of companies to provide detailed information and comprehensive and realistic derived from production processes to provide a comprehensive search of the case studied, and included apply the lean accounting tools. The objective of this research is to the possibility of applying the method of lean accounting in a sample of companies and the Ministry of Industry and Minerals for the purpose of identifying the main reasons and problems and the advantages and capabilities available in these companies. Through the use of lean accounting tools applicable to solve these problems or to reduce them. Where used a set of tools perhaps the most important value steam mapping , cell performance measurement , value stream performance measurement, Box scores, and appropriate action to remove or reduce the number or times of activities that do not add value, increase flexibility, quality and responsiveness to the market, processors and customer satisfaction, among others. The main results are to calculate production costs and achieve significant cost savings and cycle time of production (working time) and reduce waiting times and conversion and seeking to reduce inventory of raw materials and work in process and finish goods, and measuring the value or amount of sales per person, and the possibility of connecting demands, and measuring the percentage of manufactured products and measuring the degree of harmonization of working methods within the company, and other tangible and intangible benefits achieved through the use style of lean accounting. The research conclude that applying tools of lean accounting have high capacity to determine the actual cost of production and the elimination of loss in production processes and administrative feasibility of providing accurate and quick information for all beneficiaries and seek to reduce the amounts of inventories (raw materials, work in process and finish goods,) to the permitted limit and increasing flexibility, quality and speed to meet the demands of customers and the market. Through the use that may lead to improve the company's competitive position and access to a larger market share, which leads to an increase in profits, so the researcher recommends using these tools and recommendations that have been proposed.

اثر المعالجات المحاسبية لاندماج الشركات على راي مراقب الحسابات : دراسة تطبيقية في شركتي اشور العامة والانفال العامة == Auditing of accountancy manipulation of merging process Applicable study in Assure General Co

Author name: علياء جاسم محمد
Supervisor name: موفق عبد الحسين محمد
Specific topic: Legal Accounting
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: الاندماج هو شكل من اشكال انضمام الاعمال اي انضمام منشاة الى منشاة اخرى لغرض الاستفادة من مواردهواترجع بدايات الاندماج الى ثلاثينات واربعينات القرن الماضي وتحدث في ظل اقتصاديات دول محددة جدا وتتكرر بفترات متباعدة نسبيا والهدف الاساسي هو الحصول على اكبر حصة سوقية من خلال احتكار السوق على الرغم من اثاره السلبية على مجمل حركة الاقتصاد الوطني , ولعملية الاندماج نتائج ايجابية مما جعل عملية الاندماج امرا مالوفا في غالبية دول العالم وفي كافة القطاعات الاقتصادية .وللاندماج ثلاثة اساليب يمكن تلخيصها بالشكل التالي : الاندماج مع اختفاء الصفة القانونية للشركات المندمجة , واندماج الشركات بشراء كل او جزء من اصول شركة اخرى قائمة , والاندماج عن طريق السيطرة مع بقاء الصفة القانونية للشركة التابعة .وتناول البحث مشكلة عدم ادراك المعالجات المحاسبية وصعوبة تحديد الموقف المالي ونتائج النشاط لغاية تاريخ الاندماج للشركتين محل الاندماج وصعوبة تحديد القيمة السوقية العادلة للاصول والخصوم للشركتين محل الاندماج وهذا مما ادى الى عدم تطبيق المبادئ والمعايير الدولية التي تنظم الاجراءات المحاسبية لعملية الاندماج وبالتالي عدم تمكن مراقب الحسابات من ابداء رايه بصورة عادلة .وينطلق هدف البحث من خلال توضيح كيفية اعداد المعالجات المحاسبية في الشركة ووفقا لمعيار الابلاغ المالي رقم (3 ) وبيان كيفية تدقيق هذه المعالجات في الشركة والمساهمة في حل مشكلة عدم وضوح الاندماج للشركات عمليا .ولحل هذه المشاكل اعتمد الباحث على فرضيات ان اعتماد مبدا التحفظ يساعد في بيان نتيجة النشاط والموقف المالي للشركتين محل الاندماج .وان اعتماد معيار الابلاغ المالي الدولي رقم 3 ( اندماج الاعمال) يساعد في اثبات المعالجات المحاسبية السليمة في تاريخ الاندماج والفترات اللاحقة لتاريخ الاندماج .وان اعتماد المعالجات المحاسبية الواردة في معيار الابلاغ المالي رقم (3) في اقتراح اجراءات تدقيق يساعد مراقب الحسابات في ابداء راي فني محايد وسليم. وتوصل الباحث الى اهما الاستنتاجات والتوصيات وهي ان طريقة جمع المصالح تقوم على تبادل مشترك واستمرار ملكية المصالح في الكيانات الداخلة في الاندماج ولا ينتج عن هذه الطريقة اعتماد اساس جديد للتحاسب وعليه فان صافي موجودات الشركة بضمنها الارباح المحتجزة تبقى كما هي وتوحد وترحل دون اي تعديل الا في حالة ظهور متطلبات قانونية , وهي بذلك تعد طريقة منطقية ومقبولة للمعالجة المحاسبية في العراق . والتوصية الى مجلس المعايير المحاسبية والرقابية في العراق باصدار قاعدة محاسبية للاندماج تستند الى ملامح القاعدة المحاسبية المقترحة من الباحثة الواردة في متن الدراسة القائمة على اعتماد طريقتي الشراء وجمع المصالح في المحاسبة عن الاندماج | Merging is one kind of business joining , means joining one corporation to another for making use of its resources , the beginning of merging started from the early of 1930s and 1940s of the last century and happened within economics of very limited countries and they are repeated relatively for long distance periods and the essential aim is to obtain largest marketing allotment through monopolization of the market in spite of its negative impacts on overall the national economy and the merging process has positive results that makes the merging process familiar in most of world states and in all sectors and the merging has three method and we could out lined them as follows : - Merging with the absence of the legal feature of the merging companies, and merging of companies by purchasing part or all of another standing assets, and merging by controlling with remaining the legal feature of the affiliated company.And the research displayed the problem of not recognition of the accountant processing and the difficulty of assigning the financial attitude and the results of the activity till the date of the two company merging in stead of the merging and the difficulty of assigning the fair marketing value of the assets and the adversaries of the two companies and this led to not application the international principles and criteria that organize the accountant procedures of the merging process and subsequently the auditor could not express his point of view in a fair way . and the importance of the research starting from explanation the way by which these accountant processing are prepared and due to the criteria of the monetary notification numbered (3) and to indicate the way by which these processing are verifying in the company and the contribution to solve the problem of not explicitly of merging the companies practically.And to solve this problem and for the importance of the research, the researcher depended on the hypothesis the accountant processing and the international criteria numbered(3) to find verifying actions help the auditor task and depending on the reserve principle help to demonstrate the result activity and the monetary attitude instead of the merging and depending the financial notification numbered (3) help to prove the accountant processing at the date of merging and the period following the merging date

المعالجات المقترحة لنفقات البحث والاستكشاف في ظل النظام المحاسبي الموحد : دراسة تطبيقية في الشركة العامة للمسح الجيولوجي والتعدين احدى شركات وزارة الصناعـة والمعادن == Solutios suggested to deal with serch & mining expenses according to the unice accounting system/ Applicatory research in state CO. for Geological survey mining

Author name: علي فريد سعيد الكناني
Supervisor name: خولة طالب جبار الاسدي
Specific topic: Accounting - Costs
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان الهدف من البحث التعرف على المشكلات المحاسبية في الصناعات الاستخراجية ومعالجة التكاليف في مرحلة التحري والاستكشاف المعدني في ضوء المسلمات والمبادئ المحاسبية والمعايير الدولية، ومحاولة معالجة تكاليف التحري والاستكشاف المعدني بشكل صحيح، فضلا عن اظهار الكلف الحقيقية لمنتجات الصناعة الاستخراجية والتعدين( كلفة مرحلة البحث والتحري تضاف الى كلفة مرحلة الاستخراج) وعرضهواالافصاح عن مصروفات البحث والاستكشاف بالقوائم المالية افصاحا كافيا بشكل يساعد على فهم حقيقة هذه المصروفات ومعرفة الوضع المالي الصحيح للشركة.ان الشركة العامة للمسح الجيولوجي والتعدين تعد الشركة الوحيدة في العراق التي تتولى عمليات الاستكشاف والتقييم المعادن، فهي تقوم باعمال الاستكشاف والتقييم سنويواتنفق مليارات الدنانير عليهوافي النهاية يتم اعداد دراسات على شكل كراريس تحفظ في مكتبة الشركة وتكمن المشكلة في عدم الافصاح او تجميع او قياس او عرض تكاليف هذه المرحلة. وانطلاقا مما تقدم ولتحقيق اهداف البحث تم تقسيمه الى اربعة فصول خصص منها اثنان للجانب النظري، وفيما تناول الفصل الثالث الجانب العملي من البحث من خلال ثلاثة مباحث وكما يلي : الاول تناول نبذة تعريفية عن شركة المسح الجيولوجي والتعدين والثاني لطبيعة مصروفات التحري والاستكشاف المعدني والنظم المحاسبية المتبعة من قبل الشركة عينة البحث، اما المبحث الثالث فخصص المعالجات المحاسبية المقترحة لمصروفات التحري والاستكشاف المعدني. من خلال دراسة واقع التطبيق المحاسبي في الشركة لمرحلة التحري والاستكشاف وتحليل البيانات المالية وطرائق المعالجة المتبعة في الشركة عن طريق دراسة مشروعين للتحري والاستكشاف عن المعادن لمنطقة (س) ومنطقة (ص) بكل تفاصيل العمل الجيولوجي والمالي وبالتكاليف الفعلية لكلا المشروعين واظهار النتائج التحري والاستكشاف اذ كانت ناجحة في (س) وغير مجدية (فاشلة) في(ص) ومحاولة معالجتهوافق الطريقة المقترحة وهي طريقة المجهودات الناجحة . اما الفصل الرابع فقد قسم الى مبحثين تناول الاول الاستنتاجات التي توصل اليها الباحث، اما الثاني فقد عرض اهم التوصيات بصدد الموضوع. | The Search Objective is to identify the accounting problems in mining production and solve costing case in minaret research & investigation presses following the accounting and global principles , Trying in the posses to solve mineral search & investing at ion cost case successfully .In additionShowing the real costs far mining and conclude productions out put (cost of search & investigation presses ) exposure and disclosing search & minigation expenses in the financial reports clearly and as it should be exposed in a way that helps to understand the reality of this expanses and to know the true financial level of the company .In the geological search & mining public company is the one and only company in Iraq that operate in this section (investigating and mire evaluating) operating in this production and evaluating annually ,spending billions at ID an it , and at the end studies will de typed as models that will be saved in the company’s library the problem recedes in net disclosing or in gathering in measuring or in showing this presses cuts .To option researches objective and starting from what we clarify before , this research are divided to four suctions , tow of them are in the theatrical perspective , the third is for the practical perspective of the research which recedes in three parts as fallows : The ferst part is a presentation of the company and the second part is to identify the nature of the mineral research & investigation expenses and the accounting systems used in this company , third part is for the accenting solution suggested to deal with the menial search & investigation expenses.Through subjectivity studying the accounting applications in this company used in the presses of investigating miring and analyzing the finantial data and the ways used to deal with them in this company , through studying tow projects of investigation & finding minerals for (s) category and (R) category, With all the ape rating details geologically & financial and the rely cost for the two projects, showing the out puts of the investigation and finding when it is successful in (s) and not successful in (R).As for the fourth section it is divided to two parts , the first for the conclusions that bad been Derided by the researcher . and the second part shows the mast importing recommendations in this subject

مراجعة النظير لقياس جودة التدقيق : انموذج مقترح لمكاتب المحاسبين القانونيين في العراق == Peer Review to measure the Quality of Audit A suggested model for the bureaus of Charted Accountants

Author name: عـــلي عـــباس كـــريم
Supervisor name: موفق عبد الحسين محمد
Specific topic: Legal Accounting
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:

تقويم الاداء للمصارف باستخدام النسب المالية للبيان الدولي لمهنة التدقيق رقم (1006) : بحث تطبيقي في عينة من المصارف الحكومية والخاصة == Evalutions of Banks Performance by Using of Financial Ratios of International Auditing Statement No. 1006 Applied Research in sample of Governmental & private Banks

Author name: محمد امين عبد الرحمن القزاز
Supervisor name: حسيـب كاظـم جـويد
Specific topic: Legal Accounting
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد عملية تقويم الاداء للمصارف من الخطوات المهمة التي تساعد الهيئات والمنظمات الدولية والدوائر الرسمية في تحديد مستوى وطبيعة نشاط تلك المصارف. فهي مجموعة من الدراسات التحليلية والانتقادية التي تهدف للتعرف على قدرة وكفاءة الوحدة الاقتصادية في ادارة نشاطها في مختلف جوانبه وخلال فترة زمنية محددة. لذا فقد تم تسليط الضوء على عملية تقويم الاداء من خلال استخدام بيان التدقيق الدولي رقم (1006) وذلك باستخدام بعض المؤشرات والمعايير التي احتوتها في احد الملاحق الذي يتضمنها البيان.وقد هدف البحث الى تسليط الضوء على مقومات تقويم الاداء واهميته وابرز الجوانب التي تميز بها البيان الدولي لمهنة التدقيق (1006).وكانت من ابرز المشكلات التي اسهمت في حاجة المصارف الى اجراء تقويم الاداء هو ضعف الالتزام بالضوابط والمحددات الرقابية وعدم الاحتراز من المخاطر المصرفية والتقيد بالشروط الائتمانية السليمة في التعاملات المالية.وقد انطلق الباحث من فرضية اساسية وهي ان اعماد المؤشرات الواردة في بيان التدقيق الدولي (1006) حول تقويم الاداء مع التزام المصارف بالضوابط الرقابية ومع ضرورة التزام الجهات الرقابية بمضمون هذا البيان وفي ضوء خصوصية البيئة المصرفية العراقية سيساهم في تطوير اداء تلك المصارف وتحقيق اهدافها.لذا فقد تطرق الباحث من خلال الاطار النظري الى توضيح اهمية تقويم الاداء واهدافه ومستلزماته والمؤشرات والمعايير المستخدمة فيه والمداخل المعتمدة في الدارسة فضلا عن توضيح اثر النظام المصرفي ودوره في التنمية الاقتصادية, ودور الجهات الرقابية في تقويم الاداء كالبنك المركزي العراقي وديوان الرقابة المالية فضلا عن دائرة مسجل الشركات. اما الجانب العملي فقد استعرضنا فيه الاساليب والمحاور والمعايير والمؤشرات التي تستخدمها الجهات الرقابية في تقويم الاداء، فضلا عن تطبيق معايير البيان 1006 ومؤشراته في تقويم اداء عينة البحث من خلال الدراسة التحليلية استخدمت فيها البيانات والتقارير المالية لمصرفين هما مصرف الرشيد/ شركة عامة ومصرف بغداد/ ش. م. خ، وقد توصل البحث الى مجموعة من الاستنتاجات كان ابرزها : 1. قصور الاطار القانوني الملزم لاجراء عملية تقويم الاداء وبشكل دوري. اذ لم يتطرق لذلك قانون الشركات العامة ولا الخاصة رقم 22 - 21 لسنة 1997 ولا قانون سوق العراق للاوراق المالية رقم 74 لسنة 2004 الى ضرورة اخضاع تلك الشركات هي عملية تقويم الاداء.2. عدم شمول المصارف الحكومية بعمليات التقويم والتصنيف الائتماني من قبل البنك المركزي العراقي لاعطاء المصارف تصنيفا ائتمانيا وتقييم لعناصر الاداء من كفاية راس المال ونوعية الموجودات والسيولة والربحية3. وجود بعض المعايير والمؤشرات التي يتضمنها بيان التدقيق الدولي رقم 1006 وتميز بها التي من المقترح استخدامها في تقويم الاداء.وفي ضوء ذلك توصل البحث الى مجموعة من التوصيات كان ابرزها : 1 - معالجة القصور في الاطار القانوني لبعض القوانين الصادرة منها قانوني الشركات العامة والخاصة رقم 22 - 21 لسنة 1997 وقانون سوق العراق للاوراق المالية رقم 74 لسنة 2004 وقانون المصارف العراقية رقم 94 لسنة 2004 وذلك بادخال التعديلات الضرورية التي تتضمن الزام الجهات الرسمية في العراق اجراء تقويم اداء للمصارف بشكل دوري من اجل تحديد مستوى اداء المصارف وقوة مركزها المالي وتحديد نقاط الضعف والقوة فيها.2 - من اجل ضمان مستوى الاداء المقبول للمصارف يجب ان تجرى دراسة تقويم الاداء على مددة دورية متقاربة وليس متباعدة مما يساعد على خلق جو من التحفيز لادارة المصارف على الالتزام بالانظمة والتعليمات والقوانين المنظمة لعملهواالسعي نحو تقديم افضل الخدمات المتطورة لزبائنها.3 - ضرورة شمول المصارف الحكومية (شركات عامة) بعمليات التقويم والتصنيف الائتماني التي تقوم بها دوائر البنك المركزي العراقي من اجل اعطاءها تصنيفا ائتمانيا وتقييم مدى قوة مركزها المالي وحسن اداء الادارة فيها. | Operation of performance evaluation of banks consider from important steps which helps staffs , international organizations and formal departments in limiting level of and nature of activity in these banks . they set of analytical and critical studying which aims to know on ability and effectiveness of economical unit in management of its activity in deferent its sides and through limited period , therefore have run concentrate light on operation of performance evaluation by using of international auditing statements No. 1006 and through using some indicators and standards which contain it in one of annexes which included it , issued .Through theoretical framework in the beginning , where must clearness importance performance evaluation , its aims , requirements , standards , used indicators within it and reliable entrances in studying within theoretical framework which run show it addition to clearness influence banking system and its role in economical improvement . And role of controlling authority in evaluation and controlling of performance as central bank of Iraq and Board of Supreme Audit besides Companies Registration Office.While in practical side , where run showing styles , topics , standards and indicators which use it controlling authorities in evaluation of performance , besides implement of standers and indicators of statement No. 1006 in evaluation of performance of research sample from through analytical studying used within it issued , and financial reports for two banks : Al - Rasheed bank and General Company and bank of Baghdad / private corporation company was from prominent them : - 1 - Shortage of adhered legal structure to carry out operation of banking evaluation and periodically , where law of public and private companies No. 21 - 22 for year 1997 and no law of Iraq market of financial papers No. 74 for year 2004 . 2 - Not include governmental banks by operations of inspection and controlling by central bank of Iraq to give banks credit rating and evaluation of elements of performance from adequacy of capital and quality of assets and profit liquidity . 3 - exist some standards and indicators which fall within itinternational auditing statement No. 1006 which have distinguished with it and suggesting to use in evaluation of performance . On the light results , the research have find out to set of recommendations from prominent them : - 1 - Treatment shortage in legal framework for some laws issued , such as : two laws ( general and private companies ) No. 21 - 22 / 1997 and law of Iraq s market of financial securities and law of Iraqis s banks No. 94 / 2004 through insert necessary amendments which include commitment formal authorities in Iraq on running evolution performance of banks periodically in order to level performance of banks and force of its financial status and limiting points of strength and weakness within it . 2 - The researcher see that in order to insurance level of acceptable performance of banks , must to run studying of evalution of performance on periods periodically , close and not separate ones in order to helps on create environment motivation for administration of banks on adherence by regulation , instructions and laws which organized its work and endeavor towards present best developed services for its clients .3 - Importance including governmental banks ( public companies ) by process of controlling . and inspection carried out by departments of central bank of Iraq in order to give it credit rating and evaluation range strength of its financial status and well - performance of administration within it

البعد الاستراتيجي لنظرية القيود واثره في ترشيد القرارات : بحث تطبيقي في الشركة العامة للصناعات الجلدية == Strategic Dimension for Theory of Constraints and its Impact in Decision Making

Author name: ماجدة عبد المجید عبد العزیز
Supervisor name: صلاح صاحب شاكر البغدادي
Specific topic: Accounting - Costs
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: The research examines the problem of contribution in making the required development of some of the concepts that are used in managerial Accounting and cost Accounting , as they haven’t been developed as fast as the development that occurred in manufacturing field and production philosophy. This will be achieved through the developed concepts of the Theory of constraints and its related tools that help in understanding and treating the real relations among Manufacturing time, Inventory, quality and profit. The research illustrated that the theory of constraints is "A group of concepts and basics that aim at helping the management in order to determine the difficulties that may face it in achieving its objectives and how to overcome these difficulties through determining the necessary change and how these change can be done efficiently and effectively ".The research showed that the theory of constraint including its tools represents a general approach for continuous improvement through the entire value chain , which calls for magnifying throughput , constricting the product cycle , determining the optimal production mix , utilization of scare resources and canceling the idle time , that achieving throughput increasing then increasing profit .The research also found that there are many shortages in the accounting tools that are used in achieving the goals of managerial accounting. This is due to the changes in the modern manufacturing environment, which are resembled in the rapid technological and the continuous improvement. Moreover, throughput accounting (one of the TOC tools) is a developed approach that links between the measurement of the achieved throughput during a specified period of time and the resources which used for achieving this throughput.The most positive side of throughput accounting as a tool to assess the non - financial performance is introducing a collective overview about the company as a whole. As a result, it will encourage in improving and developing the connection between the different departments and achieving timing among working operations further more, it helps to find a kind of balance between the power of available sources more over, the most important information which resulted from the system of throughput accounting can be embodied in specifying the points of bottle neck or the constraints that come through the operations during all stages in their power this specification will lead to an essential difference in the nature of the decisions that were built on these information

اثر كفاءة نظام الرقابـة الداخليـة في اختيار مراقــب الحسابات لادلة الاثبات : بحث تطبيقي في شركة الصناعات الالكترونية == The impact of the efficiency of the internal control system in the selection of the auditor of the Evidence An Empirical Study in the company, electronic industries

Author name: قحطان عبد الله حسن الحيالي
Supervisor name: عبد الصاحب نجم عبد الجبوري
Specific topic: Legal Accounting
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهتم البحث بتسليط الضوء على نظام الرقابة الداخلية ومقوماته الاساسية والعوامل التي تعزز كفاءة هذا النظام ، ودور مراقب الحسابات في فحص وتقويم نظام الرقابة الداخلية وعكس نتائج التقويم على قراراته الخاصة باختيار ادلة الاثبات اللازمة لدعم رايـه في البيانات المالية التي يقوم بتدقيقها، اذ يرى الباحث ان هناك مشكلة تتمثل في عدم ايلاء مراقبي الحسابات الاهمية الكافية لفحص وتقويم نظام الرقابة الداخلية في المنشات التي يتم مراجعة بياناتها المالية من قبلهم ، فضلا عن عدم عكس نتائج الفحص والتقويم على اجراءات فحص وتقويم واختيار ادلة الاثبات اللازمة لدعم الراي الذي يبدونه بشان صدق وعدالة القوائم المالية لتلك المنشات . ان حل هذه المشكلة من وجهة نظرالباحث يتم من خلال افتراض ان قيام مراقب الحسابات الخارجي بفحص وتقويم نظام الرقابة الداخلية يساهم في ترشيد قراراته بشان اختيار كمية ادلة الاثبات اللازمة ونوعيتها لدعم رايـه المهني بمدى صدق وعدالة البيانات المالية للجهة موضوع التدقيق ، ولاثبات هذه الفرضية فقد تناول الباحث موضوع الرقابة الداخلية وعلاقتها بادلة الاثبات بجانبيها النظري والتطبيقي في اربعة فصول . يتناول الفصل الاول منهجية البحث والدراسات السابقة ، اما الفصل الثاني فيتناول الاطار المفاهيمي والنظري للبحث وتضمن ثلاثة مباحث : المبحث الاول يسلط الضوء على مفهوم الرقابة الداخلية واهدافهووامكوناتها الاساسية فضلا عن انواعها الاساسية ، اما المبحث الثاني فيتناول مفهوم ادلة الاثبات وطبيعة وانواع هذه الادلة والخصائص النوعية لهوااهم المحددات التي تؤثر في قناعة مراقب الحسابات في ادلة الاثبات ، ويركز المبحث الثالث على مسؤولية مراقب الحسابات عن فحص وتقويم كفاءة نظام الرقابة الداخلية في ظل المعايير المحلية والدولية واثر نتائج الفحص والتقويم على قرائن الاثبات وكيفية اختيارمراقب الحسابات ادلة الاثبات بطريقة علمية ومنطقية، فيما تناول الفصل الثالث الجانب العملي والتطبيقي للبحث والذي تم في شركة الصناعات الالكترونية وهي احدى شركات القطاع المختلط ، حيث تم فحص ودراسة نظام الرقابة الداخلية بشكل اولي عن طريق اجراء المسح الاولي واجابات الشركة على قائمة الاستقصاء الملحقة وتثبيت نقاط ضعف النظام ، بعد ذلك تم تنفيذ مجموعة مهمة من اختبارات الالتزام بالضوابط الرقابية المهمة التي يفترض ان يحويها نظام الرقابة الداخلية في الشركة ولبيان تاثير قوة او ضعف النظام على طريقة اختيار ادلة الاثبات فقد قام الباحث بالتوسع في تنفيذ الاجراءات الجوهرية والاساسية لفحص ارصدة عناصر القوائم المالية الظاهرة في الميزانية العمومية وقائمة الدخل للشركة ، واخيرا فقد قدم الباحث انموذجا مقترحا لبرنامج تدقيق مبني على اساس مستويات المخاطر الضمنية والرقابية واهداف التدقيق ، فيما تناول الفصل الرابع والاخير اهم الاستنتاجات والتوصيات التي توصل اليها الباحث بصدد موضوع البحث | Interested in research shed light on the internal control system and its elements are the basic factors that enhance the efficiency of the system, and the role of the auditor to examine and evaluate the internal control system and reverse the results of the calendar on the decisions for the selection of evidence to support his opinion on the financial statements, the audited, as the researcher finds that there problem is the failure to give auditors sufficient importance to examine and evaluate the internal control system in enterprises which are reviewed financial statements from them, as well as not to reverse the results of the examination and evaluation procedures for testing and evaluation and selection of evidence to support the view Ibdonh on truth and fairness of the financial statements of those facilities. The solution to this problem from the point of nzeralbages is through the assumption that the external auditor examine and evaluate the internal control system contribute to the rationalization of its decisions on the selection of the amount of evidence required and quality to support the professional opinion of how truth and fairness of the financial statements of a subject of scrutiny, and to demonstrate this hypothesis was the researcher the subject of internal control and their relationship to evidence on both sides of proof theory and practice in four chapters : Chapter one deals with research methodology and previous studies, while the second chapter deals with the conceptual framework and theoretical research and included three sections : First research sheds light on the concept of internal control and its objectives, and key components as well as the types of basic, while the second section deals with the concept of evidence and the nature and types of such evidence and qualitative characteristics her most important determinants that affect the conviction of the auditor in evidence, and focuses the third section on the responsibility of the auditor for examining and evaluating the efficiency of the internal control system in light of domestic and international standards and the impact of test results and the calendar on the evidence of proof and how Achtjarmracb accounts of evidence in a scientific and logical, while the third chapter dealt with the practical and applied research, which was at the Electronic Industries is one of the mixed sector companies, where they were seen and examined the system of internal control primarily through an initial survey and answer the company to the list of investigation Accessories and install the weaknesses of the system, then the implementation of a task of the test of the commitment controls regulatory task that assumes that it contains the internal control system in the company, and indicate the impact of the strength or weakness of the system the way the selection of evidence, the researcher expanded the implementation of actions the fundamental and essential to check the balances of the elements of financial statements that appear in the balance sheet and income statement of the company, and finally The researcher presented a proposal for a model audit program is based on the underlying levels of risk, control and audit objectives, while addressing the fourth and final chapter the main conclusions and recommendations reached by the researcher on the subject of researc

اثر تعدد جهات الانفاق الاستثماري في عمل اجهزة الرقابة : دراسة تطبيقية لواقع الرقابة على تنفيذ المشاريع الاستثمارية في دائرة صحة البصرة == The impact of the multiplicity of points of investment spending in the work of organs Control An Empirical Study of the reality of control over the implementation of investment projects Health Department in Basra

Author name: قاسم رهيف مريبط
Supervisor name: فيحاء عبد الله يعقوب
Specific topic: Legal Accounting
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: تاخذ الموازنة الاستثمارية جزء مهما من الموازنة العامة للدولة تسعى الى تخطيط ورقابة المشروعات الاستثمارية التي تنتج عنها اصول ثابتة جديدة او تطوير او احلال الاصول القديمة بما يتماشى مع التطورات التكنولوجية المعاصرة وتشمل تقديرات التكلفة كلا من النفقات الاستثمارية ومصادر التمويل المتوقعة والبرنامج الزمني للتنفيذ، وعلى جميع اجهزة الدولة القيام باجراء دراسات الجدوى الاقتصادية والفنية لاختيار المشاريع الاستثمارية الملائمة على وفق الخطة الاقتصادية واولويات السياسة المالية العامة للدولة كخطوه اولى في عملية التخطيط ومرورا بقانون تشريع هذه الخطة الى تنفيذهواانتهاء بتشغيل وصيانة المنجز منها، لذلك لابد من وجود رقابة فاعلة وكفوءة من اجل التحقق من ان عملية الاعداد والتنفيذ للمشاريع تم على وفق القوانين والتعليمات النافذة بهذا الخصوص. وقد رافق التطور في عملية الانفاق الاستثماري تطور في هيكلية اجهزة الرقابة والتدقيقية والمتمثلة ب(المفتش العام ،ورقابة مديرية الاستثمار الحكومي في وزارة التخطيط والتعاون الانمائي، ورقابة المجالس المحلية في المحافظات ، وصندوق الامم المتحدة، ديوان الرقابة المالية واجهزة الرقابة الداخلية في الوزارات والدوائر الفرعية وهي سابقة لعملها الرقابي من الاجهزة الاخرى) . الا ان تعدد جهات الانفاق على الموازنة الاستثمارية للوحدة الحكومية والمتمثلة بـ(تنمية الاقاليم،المحافظات، الوزارات، الدول والمنظمات المانحة، المجلس الاعلى للاعمار ومنح الطوارئ ) ادى الى ضعف الاداء الرقابي في متابعة تنفيذ المشاريع الاستثمارية في تلك الوحدة . والذي بدوره يؤدي الى : - 1 - تشتت البيانات المالية بحسب الجهة القائمة على الصرف والمعتمدة من قبل الجهات الرقابية لاتمام عملية الرقابة والتدقيق . 2 - صعوبة تحديد نقاط الضعف والخلل في عملية التنفيذ من قبل الاجهزة الرقابية . 3 - عدم وجود ادلة تدقيق كافية في محل عمل المدقق او الجهة المالكة للموجودلذا يجب ايجاد وسيلة للموائمة بين الجهات الرقابية وجهات الانفاق الاستثماري لاغرض احكام عملية الرقابة على تنفيذ المشاريع الاستثمارية . ويسعى البحث الى وضع برنامج رقابي مقترح من خلاله يمكن : - 1 - ابراز دور ومسؤولية الجهات الرقابية في اعداد وتنفيذ الموازنة الاستثمارية في ظل تعدد جهات الانفاق الاستثماري للوحدة الحكومية . 2 - تطوير اجراءات الرقابة على الموازنة الاستثمارية بما يؤمن سلامة الصرف والتنفيذ للمشاريع الاستثمارية بغية تكامل عملية التوثيق في الجهة المستفيدة والجهة القائمة على الصرف. فقد سعى الباحث الى دراسة واقع عملية اعداد الموازنة الاستثمارية ابتداء من مرحلة التخطيط والتشريع حتى التنفيذ واقتراح انموذج يحقق الرقابة الفاعلة والكفوءة عليها، اذ ان التخطيط والصرف على المشاريع الاستثمارية والرقابة عليها يتطلب دراسة واقعية لتلك المشاريع وبشكل متساو فلا يمكن اهمال جانب والتركيز على جانب اخر. ويتالف البحث من اربعة فصول تناول الفصل الاول منهجية البحث والدراسات السابقة، والفصل الثاني الاطار المفاهيمي دور اجهزة الرقابة في تحقيق اهداف الموازنة الاستثمارية في ظل تعدد جهات الانفاق وضم المبحث الاول منه التعريف بمفهوم الموازنة الاستثمارية للدولة واسس اعدادهواطرق تنفيذها في ظل تعدد جهات الانفاق ،اما المبحث الثاني فتناول الرقابة والتدقيق والاجهزة الرقابية المعتمدة في العراق، وتناول المبحث الثالث الرقابة على الانفاق الاستثمارية من قبل اجهزة الرقابة.اما الفصل الثالث فقد خصص لدراسة واقع حال تنفيذ الموازنة الاستثماري للعينة المختارة المبحث الاول نبذه مختصرة عن عينة البحث (دائرة صحة البصرة)، ودراسة واقع حال لعينة من المشاريع المنفذة لصالح دائرة صحة البصرة ، وفي المبحث الثاني برنامج رقابي مقترح للمشاريع الاستثمارية يكون على شكلين في اجراءات التدقيق في الجهة المنفذة والجهة المستفيدة، وخصص الفصل الرابع للاستنتاجات والتوصيات التي توصل اليها الباحث اذ تضمن المبحث الاول استنتاجات الجانب النظري والعملي ، والمبحث الثاني تضمن التوصيات. وكانت ابرز الاستنتاجات ماياتي : - 1. يوجد اكثر من اتجاه لتخطيط الموازنة الاستثمارية بالنسبة للدوائر القطاعية ، اذ يتوزع تخطيطها للمشاريع ما بين المحافظة (تنمية الاقاليم والمجلس الاعلى للاعمار) والوزارة التابعة لها ، الامر الذي يؤدي الى الاسراع في اختيار المشاريع المراد تنفيذها بدلا من الفسحة في الوقت للدراسة الكافية لغرض المفاضلة بحسب الاهمية والاولوية .2. عدم كفاية موازنة تنمية الاقاليم بتوفير الخدمات الضرورية للمحافظة ظهرت وسائل دعم كالمنح الحكومية المتمثلة بـ(منحة رئيس الوزراء) اذ يتم اختيار مشاريع غير مخطط لها مسبقا وعدم اكتمال الجوانب القانونية لتلك المشاريع .3. ان تاخر المصادقة على الموازنة العامة للدولة يؤدي الى التاخر في تنفيذ المشاريع الاستثمارية وتدوير مبالغها للسنة اللاحقة.4. المفاضلة بين عطاءات الشركات المنفذة للمشاريع الاستثمارية يجرى بحسب الكلف والمدة دون الاخذ بالجودة والكفاءة والخبرة عند المفاضلة انعكس على سوء التنفيذ وعدم الالتزام بالمدة المتفق عليها .وابرز التوصيات ماياتي : - 1 - تنسيق عملية التخطيط للمشاريع الاستثمارية على مستوى جميع القطاعات وبرنامج تنمية الاقاليم وجهات الانفاق الاستثماري كافة من اجل وضوح الرؤيا للتنمية الشاملة للبلد.2 - اعطاء الاولوية في تشريع الخطة الاستثمارية للدولة ، فضلا عن منح صلاحية للحكومة في تنفيذ نسبة من الخطة الاستثمارية قبل اقرارهواتشريعها من اجل الاسراع في التنفيذ وعدم تدوير المشاريع الى السنة الاحقة .3 - مطالبة الدول المانحة بتوفير كافة المعلومات عن المشاريع الاستثمارية المنفذة من قبلها لغرض تسجيلها في سجلات الوحدة كمنح لاغراض المطابقة والسيطرة وفي حال تعذر ذلك يتم تشكيل لجان لغرض تقدير كلف المشاريع بالاسعار السائدة وتسجيلها بالسجلات وفق الاصول المحاسبية.4 - يمكن الاعتماد على ديوان الرقابة المالية او تشكيل لجنة من المختصين لتدقيق المشاريع الاستثمارية ومشاريع الاعمار بدلا من مراقب خارجي المعين من قبل صندوق تنمية العراق | Take the investment budget is an important part of the state budget seeks to planning and control of investment projects that result in fixed assets or new development or replacement of the old originals in line with technological developments and contemporary cost estimates include both capital expenditures and sources of expected funding and the timetable for implementation, and on all devices State to conduct feasibility studies and technical for the selection of investment projects appropriate according to the economic plan and priorities for fiscal policy of the State As a first step in the process of planning through the law of legislation that plan to implement them and the end of the operation and maintenance done them, so there must be effective supervision and efficient in order to verify that the process of preparation and implementation of the projects were in accordance with the laws and regulations in force in this regard. Was accompanied by development in the process of investment spending evolution in the structure of organs of control and audit, namely b (Inspector General, and control of the Directorate of government investment in the Ministry of Planning and Development Cooperation, and control of local councils in the provinces, and the United Nations, Office of Financial Supervision and internal control systems in ministries and sub - circuits which precedent for its oversight of other devices.( However, the multiplicity of points of expenditure on the investment budget of the unit of government and b (the development of regions, provinces, ministries, donor countries and organizations, the Supreme Council for Reconstruction and emergency grants) led to poor performance oversight in monitoring the implementation of investment projects in that unit. Which in turn leads to : - 1 - dispersion of financial statements according to the list on the exchange and approved by the regulatory authorities to complete the process of oversight and scrutiny. 2 - the difficulty of identifying weaknesses and imbalances in the implementation process by the regulatory bodies. 3 - the lack of audit evidence sufficient to replace the work of the auditor or the owner of the assetSo you must find a way to harmonize the regulatory bodies and investment spending Show to tighten control over the process of implementation of investment projects. The research seeks to develop a monitoring program which can be proposed : - 1 - to highlight the role and responsibility of regulators in the preparation and implementation of the investment budget in light of the multiplicity of points of investment spending of the governmental unit. 2 - Development of control procedures for the investment budget so as to ensure the safety of the exchange and implementation of investment projects in order to integrate the documentation process in the recipient and the destination based on the exchange Have sought a researcher to study the reality of the process of preparing the investment budget from the planning stage and legislation to implementation and propose a model to achieve effective monitoring and efficient by, as the planning and spending on investment projects and monitoring them requires study and realistic for such projects, and equally it can not be neglected and the focus on the other side. Consists Search of four chapters The first chapter discusses the research methodology and previous studies, and the second chapter the conceptual framework of the role of oversight bodies in achieving the objectives of the investment budget in light of the multiplicity of points of expenditure included the first research from the definition the concept of the investment budget of the state and the foundations of their preparation and methods of implementation in light of the multiplicity of spending agencies, but The second topic addressed the control and audit and control bodies based in Iraq, and the third on control over expenditure investment by oversight bodies.The third chapter was devoted to study the reality of the implementation of the budget investment of the sample selected first section brief summary of the research sample (Department of Health Basra), and study the reality of the event for a sample of projects undertaken on behalf of the Department of Health Basra, the second on the monitoring program proposed for the investment projects will be in two forms in the audit procedures in the implementing agencies and the beneficiary, and the fourth chapter is devoted to the conclusions and recommendations reached by the researcher as it included the first research findings of the theoretical and practical, and second section containing the recommendations. The key conclusions Tatiana : - 1 - There are more of a trend of planning the investment budget for the services sector, as distributed planning of projects between the province (the development of regions and the Supreme Council of age) and the ministry of her, which leads to accelerate in the selection of projects to be implemented instead of the break in time for adequate study for the purpose of trade - offs in order of importance and priority.2 - Inadequate balance of developing regions by providing the necessary services to keep popping up and means of support like grants of government b (grant Prime Minister) is chosen as the project is planned in advance and non - completion of the legal aspects of such projects.3 - That the delay in the ratification of the general budget of the State lead to delays in the implementation of investment projects and recycling amounts for the subsequent year.4 - Trade - off between bidding companies implementing the investment projects is done according to costs and time without the introduction of quality, efficiency and experience of trade - offs reflected in the poor implementation and lack of respect the time agreed upon.The most prominent recommendations Tatiana : - 1 - Coordination of the planning process for investment projects across all sectors and program development regions and points of all investment spending for the sake of clarity of vision for the overall development of the country.2 - to give priority in the legislation of the investment plan of the State, as well as grant to the Government in the implementation of the proportion of the investment plan prior to approval and legislation in order to accelerate the implementation of recycling projects and not to the year Olahakp.3 - ask donor countries to provide all the information on investment projects implemented by them for the purpose of the unit recorded in the records of grants for the purposes of conformity and control in case they could not be formed committees for the purpose of estimating the costs of the enterprises at the prevailing prices and registration of assets according to accounting records.4 - can rely on the Office of Financial Supervision or the formation of a committee of specialists to audit the investment projects and reconstruction projects, rather than an outside observer appointed by the Development Fund for Iraq.

تقويم اداء لجنة التدقيق في القطاع المصرفي العراقي انموذج مقترح : بحث تطبيقي في عينة من المصارف العراقية == Evaluating the Performance of the Audit Committee in the Iraqi Banking Sector (Suggested Model

Author name: عماد محمد فرحان الامارة
Supervisor name: خولة حسين حمدان
Specific topic: Legal Accounting
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد لجان التدقيق من اللجان المهمه بسبب الدور الذي تؤديه في الاشراف والرقابة على عملية اعداد القوائم المالية ، وتقويم نظام الرقابة الداخلية ، وتدعيم استقلالية المدقق الداخلي والخارجي الامر الذي يزيد من جودة ونزاهة القوائم المالية والذي ينعكس ايجابا على كفاءة مجلس الادارة في تدعيم مركز الشركة من خلال زيادة ثقة مستخدمي القوائم المالية بها . لذلك تناول هذا البحث تقويم اداء لجان التدقيق في المصارف العراقية على وفق ما جاء في القوانين المحلية والمعايير الدولية للتعرف على اداء هذه اللجان . ويهدف البحث الى تسليط الضوء على مهام اللجنة المنصوص عليها في القوانين والمعايير الدولية ذات العلاقة . والتعرف على مدى كفاية الافصاح في تقارير اللجنة عن المعلومات المتعلقة بهيكل لجنة التدقيق ومهام اللجنة في المصارف التي تتداول اسهمها في السوق. ووضع الية تنظم عمل لجان التدقيق تتضمن دليل ارشادي وقواعد السلوك المهني وتقرير اللجنة. وتصميم انموذج لتقويم اداء لجان التدقيق وتطبيقه على كل من مصرف بغداد ومصرف الشرق الاوسط .وفي ضوء ذلك فان البحث يستند الى فرضية اساسية ان اعداد الية لتنظيم عمل لجان التدقيق وتقويم ادائها تسهم في تحقيق الاهداف المرجوة منها . وتطرق البحث الى نشاة وتعريف ومهام وتقرير لجنة التدقيق وعلاقة اللجنة بالحوكمة والاجهزه الرقابية الاخرى ، والى الجهود الدولية لتفعيل دور لجان التدقيق والى تقويم الاداء . هذا في جانبه النظري اما في الجانب العملي فقد تم اجراء دراسة تحليلية لتقارير لجان التدقيق الصادرة عن المصارف العراقية الخاصة التي تتداول اسهمها في سوق العراق للاوراق المالية والبالغ عددها (21) مصرفا وتقويم مستوى الافصاح في تقاريرها ، فضلا عن تطبيق الانموذج تقويم اداء اللجنة في مصرف بغداد ومصرف الشرق الاوسط للتعرف على اداء اللجان ، وقد توصل البحث الى مجموعة من الاستنتاجات تمثلت بالاتي : 1 - قصور الاطار القانوني العراقي في ما يخص لجان التدقيق وعدم كفاية ما جاء في قانون الشركات رقم (21) لسنة 1997 المعدل وقانون المصارف العراقية رقم (94) لسنة 2004 بخصوصها ، فضلا عن وجود ضعف في تطبيق لجان التدقيق في المصارف الحكومية.2 - افتقار التقارير الدورية والسنوية للجان التدقيق في المصارف التي تتداول اسهمها في سوق العراق للاوراق المالية والبالغ عددها (21) مصرف لمعلومات كثيرة منها مايتعلق بالافصاح عن المعلومات بهيكل لجنة التدقيق اذ بلغت نسبة الافصاح 32% اما فيما يتعلق بمهام اللجنة فقد بلغت نسبة الافصاح %39 .3 - من خلال تقويم اداء لجنة التدقيق في مصرف بغداد ومصرف الشرق الاوسط تبين وجود ضعف في اداء اللجنة اهمها ، عدم قيام اللجنة بالمهام المتعلقة بفحص السياسات المحاسبية ، وفحص البنود خارج الميزانية ، وكذلك فحص التسويات المهمة التي جرت على القوائم المالية . ولم تقم اللجنة بتقويم مدى استقلالية المدقق الداخلي والخارجي .وفحص وتقويم نظام الرقابة الداخلية . وعدم توثيق الاتصال بين اللجنة والمدقق الخارجيوفي ضوء ما سبق توصل البحث الى مجموعة من التوصيات تمثلت بالاتي : 1 - معالجة القصور في الاطار القانوني العراقي ، وتعديل النصوص الواردة في قانون الشركات رقم (21) لسنة 1997 المعدل وقانون المصارف العراقية رقم (94) لسنة 2004 ، بادراج نصوص تقضي بتشكيل لجان التدقيق وتحديد مهامهواالية اختيار الاعضاء . فضلا عن تفعيل لجان التدقيق في المصارف الحكومية .2 - على لجان التدقيق الافصاح في تقاريرها التي يجب ان تتضمنها القوائم المالية السنوية للشركة ، عن معلومات تتعلق بهيكل لجنة التدقيق ومهامها التي تسهم في تحسين جودة التقارير المالية .3 - ان تقوم اللجنة بالمهام المتعلقة بفحص السياسات المحاسبية ، وفحص البنود خارج الميزانية ، وكذلك فحص التسويات المهمة التي جرت على القوائم المالية . وتقويم مدى استقلالية المدقق الداخلي والخارجي . وفحص وتقويم نظام الرقابة الداخلية . وتوثيق الاتصال بين اللجنة والمدقق الخارجي | The audit committees are considered to be one of the most important committees because of the role they play in supervising and monitoring the process of formation of the financial statements and correction of the internal supervising system also strengthening the independency of the internal and external audit. Matters which increases the efficiency and integrity of the financial statements which reflects positively on competence of board of directors and then enhance the position of the company through increasing the trust of the users of the financial statement within the company. Therefore, this research deals with the evaluation of the performance of the audit committees in Iraqi banks according to the local rules and international standards in order to identify the performance of these committees. The goal of this research into clarify the nature of the work of the audit. Comities, its goals, task and its formation. Also to shed a lite the tasks of the committee which were mentioned in international laws and standards related to it, and identifying the actual work of the audit committees that contains the instructional guide and the rules of professional conduct and the committee report, also designing evaluation model for the performance of the audit comities and applying it in Baghdad bank and Middle East Bank. | On the lite of this the research is based on a fundamental hypothesis, making a mechanism which organize the work of the committee and evaluate its performance contributing in achieving its goals effectually and effectively and economically. Also the research touched the formation and establishment and functions of the concept and the report of the audit of the committee and the commission's relationship with corporate governance and other regulatory agencies and to international efforts to activate the role of audit committees and to evaluate its performance. This theoretical part either in the practical side has been an analytical study of the reports of the audit committees of the Iraqi private banks traded shares in the Iraqi Market for securities and the 21 banks and evaluating the level of disclosure in their reports. As well as, the application of the specimen in the evaluation of the performance of the committee at the Bank of Baghdad and the Bank of Middle East to get to know the performance of the committees. The research came to the set of conclusions was the most important as follows 1. Inadequate legal formwork with regard to Iraqi audit committees and the inadequacy of what came in the companies Act No.21 of 1997, as amended, and Act No. 94 Iraqi Banks for the year 2004 about them as well as, a weakness in the application of audit committees in government banks.2. Lack of periodic reports and annual audit committees in the banks that traded shares in the Iraqi market for securities and the 21 Bank of a lot of information including those related to disclosure of information about the structure of the Audit Committee, as the percentage to say 32%. As for the functions of the commission may disclose the percentage of 39%. 3. The evaluation of the performance of the Audit committee at the Bank of Baghdad and the Bank of the middle East show a weakness in the performance of the commission. The most important failure was relating to the examination of accounting policies and check off balance sheet items as well as checking adjustments important that took place on the financial statements and did not assess the extent of the independence of the internal auditor and external, and examine and evaluate the internal controls and lack of documentation of communication between the committee and the external auditor. In light of the above, research has come to a set of recommendations was the following : 1. Ordnance shortcomings in the legal framework of Iraq and modify the provision contained in the companies Act No. 21 of 1997, as amended and the law of Iraqi Banks No. 94 of 2004 to include stipulations for the formation of audit committees and define their functions and Mechanism of selection of members as well as the activation of audit committees in government banks. 2. On the audit committees to disclose in reports that must be included in the annual financial statements of the company for information concerning the structure of the audit committee and functions that contribute to improving the quality of financial reports. 3. That the commission functions relating to the examination o accounting policies and check off balance sheet items, as well as examination of the important adjustments that took place on the financial statements and assessing the independence of the internal auditor and external examination and evaluation of internal control system and closer liaison between the committee and the extend auditor.

تقويم اداء النشاط الزراعي باستخدام منهج التحليل التنظيمي : بحث تطبيقي في الشركة العامة للمحاصيل الصناعية احدى شركات وزارة الزراعة == The Performance Improvement of Agricultural Activity By Using The Organizational Analysis Method Applied Research & Field Study in The General Company of Industrial Produces

Author name: سميرة اسماعيل موسى الربيعي
Supervisor name: صلاح نوري خلف
Specific topic: Legal Accounting
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد القطاع الزراعي احد القطاعات المهمة في الاقتصاد الوطني، وذلك لاسهامه الكبير في تكوين الدخل القومي، لذا تاتي اهمية البحث من اهمية هذا القطاع ودوره الرئيس في التنمية الاقتصادية، عن طريق توفير المواد الغذائية والمحاصيل الصناعية التي تقلل الاعتماد على الاستيراد الخارجي، فضلا عن اهمية منتجات الشركة العامة للمحاصيل الصناعية، التي تعد جزء من الصناعات الزراعية وكونها توفر المنتجات التي تعد كمستلزمات انتاج لشركات اخرى، كالقطن، وزهرة الشمس .. وغيرها ونظرا لحاجة هذا القطاع الى اجراء عملية تقويم مستمرة، فقد تم اختياره كموضوع للبحث ويتوقف تقويم الاداء على استخدام منهج يتناول تقويم الانشطة الفرعية للنشاط الزراعي. ويهدف البحث الى تطبيق المدقق لمنهج التحليل التنظيمي في تقويم اداء النشاط الزراعي الذي يتناول الانشطة الفرعية وتحديد دورها في تحقيق الاهداف الكلية للوحدة الاقتصادية صوب تحديد وتلافي الاخفاقات. ولتحقيق هذا الهدف فقد اتجه البحث في جانبه النظري الى توظيف الاطر والمفاهيم النظرية ووجهات نظر الباحثين الى جانب وجهة النظر الخاصة للباحثة، في حين اعتمد الجانب العملي الزيارات الميدانية المتكررة للشركة عينة البحث، ومن اجل اختيار فرضيات البحث تم الاعتماد على السجلات والبيانات المالية للشركة وللسنوات (2006، 2007، 2008). وتوصل البحث الى مجموعة استنتاجات نظرية وميدانية منها : 1. وجود العديد من مناهج تقويم الاداء، ولكل منهج يتناسب مع طبيعة نشاط معين وبحسب اهداف تقويم الاداء المنشودة، منها منهج محاسبة المسؤولية، منهج التحليل المالي، منهج وظائف المنشاة، منهج التحليل التنظيمي.2. برزت نظرية النظم كاحدى النظريات المهمة في تحليل وتفسير نمو منشات الاعمال، وطبقت في عدة مجالات منها تقويم الاداء عن طريق منهج التحليل التنظيمي كمنهج متكامل، يقيم مدى التكامل مع العملية الادارية التي تتمثل في (التخطيط والتنظيم والتوجيه والرقابة واتخاذ القرارات)، فضلا عن الترابط بين الادارة العليواالمستويات الادنى، اذ انه في حالة وجود انحرافات يمكن تجاوزهواحلها عن طريق اتخاذ القرار المناسب، كذلك يقيـم مدى كفاءة الادارة في تغطية وظائفها بشكل صحيح وسليم.3. ابتعدت الشركة عينة البحث عن هدفها الرئيس الوارد في نظامها الداخلي في انتاج المحاصيل الصناعية، وخلص البحث الى تقديم مجموعة من التوصيات سعت الى الارتقاء بالنشاط الزراعـي منها : 1. من المناسب تبني الادارة منهج التحليل التنظيمي في عملية تقويم الاداء وبشكل دوري ومستمر، لانه يساعد على تحديد العناصر الرئيسية التي تؤثر على المشكلـة، كما انه يقيم مدى كفاءة الادارة في تغطية وظائفها بشكل صحيح وسليم، فضلا عن ما يوفره هذا المنهج من الترابط بين الادارة العليواالمستويات الادنى مع توفير مستلزمات تطبيق ذلك.2. التاكيد على التكامل الراسي بين اقسام وشعب الشركة لانه يعمل على ترتيب الاعمال في حلقات متتابعة، اي ان تنفيذ اي حلقة يتوقف على اتمام الحلقة التي سبقتها، (مثلا قيام القسم الهندسي باتمام اعمال تسوية الارض المرتفعة ومعالجة مشكلة الملوحة قبل العمليات الاخرى). 3. اعادة النظر بالنظام الداخلي للشركة، بخصوص اهداف الشركة، اذ لم تحقق هدفها الرئيس في انتاج المحاصيل الصناعية. | The agricultural sector is one of the important sectors in national economy for its huge contribution in the national income formation, so the importance of this research come from the importance of this sector and its main role in the economic development by the availability of the foodstuff and the industrial produces that decrease reliance on external import and for the importance of the products of the general company for the industrial produces which is considered part of the agricultural industries and provide products that considered as production requirements for other companies such as cotton, sun flower,….etc. Due to the need of this sector to make a continuous evaluation process, and because the company which is the sample of the research suffers from the low level of the performance efficiency and the evaluation process will help us to find out the reasons for this low level, so it has been chosen as a subject of the research, and the performance evaluation depends on the use of an approach that deals with the performance evaluation of the sub - activities for the agricultural activity and according to that, the research problem is in not applying an integrated system to evaluate the performance to deal with the technical, financial and organizational aspects The research seeks to achieve many main goals that are represented by the following : 1 - Highlight the importance of assessing the performance of the agricultural activity as one of the success factors of those institutions who are engaged in the agricultural activity.2 - Highlight the effectiveness of the performance evaluation model by using the method of organizational analysis in the diagnosis of the weaknesses and strengths in the overall organization and sub - agricultural activity.3 - Applying the use of organizational analysis in evaluating the agricultural activity performance. To achieve these goals, the research in its theoretical part has employed the theoretical concepts and the researchers' point of view in addition to the special point of view for the researcher, while the practical part of the research has been adopted frequent field visits to the General Company for industrial produces and for the purpose of selecting the assumptions for the research we used the records and the common financial statements of the company for the years (2006, 2007, 2008) The research has achieved many theoretical and practical conclusions, I will list three of them ;1. There are many performance evaluation methods and each method of them commensurate with the nature of the activity, according to the desired goals of performance evaluation, including the method of responsibility accounting, financial analysis method, method of entity functions, organizational analysis method. 2. The theory of systems has been considered as one of the important theories in analyzing , interpretation and the growing of businesses entities, and it is applied in several fields, including performance evaluation by the organizational analysis method as an integrated method, the range of integration is assessed with the administrative currency which is represented by the (planning, organizing, directing, auditing and decision - making), as well as the interrelationship between senior management and lower levels, as it is in the case of deviations that can be overcome and solved by making the right decision as well as evaluate the efficiency of the management in covering its functions correctly and properly. 3. The company has moved away from its main goal which is set out in its internal system of production of the industrial produce. and provide a set of recommendations aim to improve the agricultural activity : 1. It's appropriate that the administration adopting the method of organizational analysis in the performance evaluation process periodically and continuously, with providing the requirements to apply that. 2. Emphasizing on vertical integration between the departments and the divisions of the company because it works on arranging business in consecutive rings, which means that the implementation of any ring depends on the completion of the ring that preceded it, (for example, the engineering department to complete the settlement of the high ground and treating the problem of salinity before the other processes). 3. Reconsidering the internal system of the company, regarding the goals of the company, if they did not achieve its main goal in the production of industrial produce

تعدد الاجهزة الرقابية ودورها في الكشف والحد من ظاهرة الفساد الاداري والمالي : بحث تطبيقي في اجهزة الرقابة بالعراق == Multiplicity and Role of Supervisory Institutions in Combati ng Administrative and Financial Corruption applied research on controlling institutions and state units

Author name: سعدي فــــري شنيخر جبر
Supervisor name: صلاح نوري خلف
Specific topic: Legal Accounting
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: يرمي البحث الى تسليط الضوء على الفساد بشقيه ( الاداري والمالي ) واسبابه ومساهمة الاجهزة الرقابية ( ديوان الرقابة المالية ، هيئة النزاهة ،مكاتب المفتشين العموميين ) في مكافحة الفساد واقتراح مجالات التنسيق بينهما لتلافي حالات الازدواجية في اعمال الرقابة . وتمثلت مشكلة البحث بعدم وضوح وسائل التنسيق بين الاجهزة الرقابية الثلاثة وعدم التحديد الواضح والدقيق لاساليب التنسيق بين الاجهزة الرقابية الثلاثة في قوانين كل من هيئة النزاهة ومكاتب المفتشين العموميين .تناول البحث المشكلة والفرضية عن طريق اربعة فصول ، تناول الفصل الاول منهجية البحث ودراسات سابقة ،وموقع الدراسة الحالية من الدراسات السابقة التي حصل عليها الباحث ، وتناول الفصل الثاني تعدد الاجهزة الرقابية ودورها في الكشف والحد من ظاهرة الفساد ، اذ تناول المبحث الاول مفهوم وانواع واهداف الرقابة المالية والرقابة الادارية والرقابة القضائية فضلاعن الفساد الاداري والمالي في الاجهزة الحكومية من خلال مفهوم الفساد وانواعه وخصائصه واسباب الفساد ومظاهره ومؤشراته واثاره وكذلك متطلبات التنسيق للاجهزة الرقابية في الكشف والحد من ظاهرة الفساد .اما الفصل الثالث فتناول نتائج الدراسة التحليلية لتشريعات الاجهزة الرقابية وحالات التنسيق واستمارة الاستبانة وهو يمثل الجانب العملي من البحث ، وباسلوبين من التحليل ، اولهما دراسة حالات واقعية نتيجة التنسيق بين ديوان الرقابة المالية والمفتشين العموميين وهو برنامج التدقيق المتقاطع الذي كشف عن مخالفات استلام الموظف الحكومي اكثر من راتب من جهتين حكوميتين ، اذا بلغ عدد المخالفات بحدود (11300) الف حالة مخالفة ولغاية اصدار التقرير العاشر ، وعلى المفتشين العموميين استرداد المبالغ المصروفة بصورة غير قانونية فضلا عن الاجراءات الاخرى ، وحالة بيع دور وزارة النقل الى منتسبيهوامراافقها من مخالفات قانونية تصنف ضمن حالات الفساد ، التي اظهرت نتائج عن التنسيق بين ديوان الرقابة المالية وهيئة النزاهة .1 - الاسلوب الثاني من الجانب العملي هو استمارة الاستبانة وكانت الفئات المستهدفه عينة من مراقبي الحسابات في ديوان الرقابة المالية وهيئة النزاهة ومكاتب المفتشين العموميين وعينة من مدراء الحسابات ومدراء التدقيق وعدد من الاكاديميين ، بهدف تحديد افضل اساليب التنسيق والتعاون بين الاجهزة الرقابية الثلاثة باعتبار ان هذه الفئات تمارس او تخضع لاعمال الرقابة والتدقيق التي تجريها هذه الاجهزة الرقابية ، وتناول الفصل الخامس الاستنتاجات والتوصيات وكانت ابرز الاستنتاجات هي : - ان مكافحة الفساد لاتقتصر على جهة رقابية واحدة ، بل يتم من خلال تظافر جهود اجهزة رقابية عدة ، وهذا ماتبناه التشريع العراقي اذ انشا هيئة النزاهة ومكاتب المفتشين العموميين فضلا عن ديوان الرقابة المالية .2 - تنفذ اعمال الرقابة والتدقيق من قبل ديوان الرقابة المالية والمفتشين العموميين على الادارات الحكومية ومؤسسات القطاع العام والجهات غير المرتبطة بوزارة ، اما هيئة النزاهة فتتولى التحقيق القضائي في قضايا الفساد التي تكتشفها عن طريق موظفيها او عن طريق الشكاوى التي تردها او المحالة من ديوان الرقابة المالية والمفتشين العموميين .3 - توصف اعمال الاجهزة الرقابية الثلاثة ( ديوان الرقابة المالية ، هيئة النزاهة ، المفتشين العموميين ) بالرقابة المالية والرقابة الادارية والرقابة القضائية على التوالي ، وتشترك هذه الانواع من الرقابة في هدف مكافحة الفساد .4 - ان اسباب الفساد متعددة ومتشابكة تنعكس في السلوك غير القويم واساءة استعمال الوظيفة العامة لمكاسب خاصة ، وتعود هذه الاسباب الى ( اسباب ثقافية ، ادارية ، تشريعية ...الخ ) ، كما ان للفساد اشكال متعددة مثل الفساد السياسي ،الفساد الاقتصادي ،الفساد الاداري ،الفساد المؤسسي والفساد الثقافي .5 - قصور في امر سلطة الائتلاف المؤقته ( المنحلة ) رقم (57) لسنة 2004 في التحديد الواضح لاساليب التنسيق مع ديوان الرقابة المالية في مجال مكافحة الفساد .6 - اظهرت نتائج الدراسة التحليلية للحالات العملية لبرنامج التدقيق المتقاطع وبيع الدور السكنية في وزارة النقل اهمية التنسيق بين الاجهزة الرقابية الثلاثة في مكافحة الفساد ، وهو يثبت الفرضية الاولى للبحث .7 - اجمعت اجابات عينة البحث المستهدفة عن ضرورة التنسيق بين الاجهزة الرقابية في مجال التخطيط للعمل الرقابي والتدقيقي .8 - قصور في ادراك اهمية التنسيق بين ديوان الرقابة المالية وبعض المفتشين العموميين الذي انعكس على بطء اجراءات التحقيق الاداري للمخالفات المشخصة من قبل ديوان الرقابة المالية .9 - تفعيل دور المجلس الاعلى لمكافحة الفساد في توجيه المفتشين العموميين والاهتمام في اجراءات التنسيق مع ديوان الرقابة المالية وانجاز الاجراءات التحقيقية بشان المخالفات المالية وقد توصل الباحث الى مجموعة من التوصيات ابرزها ماياتي : - 1 - اعادة النظر بالتشريعات الخاصة بالاجهزة الرقابية الثلاثة والاشارة فيها بشكل محدد لاساليب التنسيق بينهما ، والغاء بعض اجراءات التدقيق في امر سلطة الائتلاف المؤقتة ( المنحلة ) رقم ( 57) في الجوانب الاتية : - ا - تلافي الازدواجية والتكرار مع اعمال ديوان الرقابة المالية وكذلك سلطة التحقيق الممنوحة الى كل من ديوان الرقابة المالية وهيئة النزاهة . ب - ازالة التجاوز الحاصل على امر تاسيس مكاتب المفتشين العموميين رقم (57) لسنة 2004 بانشاء مكاتب للمفتشين العموميين في بعض الجهات غير المرتبطة بوزارة عن طريق تعديل امر الانشاء باضافة الجهات التي يرغب انشاء المكاتب فيها. 2 - قيام المجلس الاعلى لمكافحة الفساد ، بوضع سياسات التنسيق بين الاجهزة الرقابية الثلاثة موضع التطبيق في مجال ( التخطيط المشترك ، وتحديد حالات الفساد التي تستوجب تشكيل فرق عمل يرمي البحث الى تسليط الضوء على الفساد بشقيه ( الاداري والمالي ) واسبابه ومساهمة الاجهزة الرقابية ( ديوان الرقابة المالية ، هيئة النزاهة ،مكاتب المفتشين العموميين ) في مكافحة الفساد واقتراح مجالات التنسيق بينهما لتلافي حالات الازدواجية في اعمال الرقابة . وتمثلت مشكلة البحث بعدم وضوح وسائل التنسيق بين الاجهزة الرقابية الثلاثة وعدم التحديد الواضح والدقيق لاساليب التنسيق بين الاجهزة الرقابية الثلاثة في قوانين كل من هيئة النزاهة ومكاتب المفتشين العموميين .تناول البحث المشكلة والفرضية عن طريق اربعة فصول ، تناول الفصل الاول منهجية البحث ودراسات سابقة ،وموقع الدراسة الحالية من الدراسات السابقة التي حصل عليها الباحث ، وتناول الفصل الثاني تعدد الاجهزة الرقابية ودورها في الكشف والحد من ظاهرة الفساد ، اذ تناول المبحث الاول مفهوم وانواع واهداف الرقابة المالية والرقابة الادارية والرقابة القضائية فضلاعن الفساد الاداري والمالي في الاجهزة الحكومية من خلال مفهوم الفساد وانواعه وخصائصه واسباب الفساد ومظاهره ومؤشراته واثاره وكذلك متطلبات التنسيق للاجهزة الرقابية في الكشف والحد من ظاهرة الفساد .اما الفصل الثالث فتناول نتائج الدراسة التحليلية لتشريعات الاجهزة الرقابية وحالات التنسيق واستمارة الاستبانة وهو يمثل الجانب العملي من البحث ، وباسلوبين من التحليل ، اولهما دراسة حالات واقعية نتيجة التنسيق بين ديوان الرقابة المالية والمفتشين العموميين وهو برنامج التدقيق المتقاطع الذي كشف عن مخالفات استلام الموظف الحكومي اكثر من راتب من جهتين حكوميتين ، اذا بلغ عدد المخالفات بحدود (11300) الف حالة مخالفة ولغاية اصدار التقرير العاشر ، وعلى المفتشين العموميين استرداد المبالغ المصروفة بصورة غير قانونية فضلا عن الاجراءات الاخرى ، وحالة بيع دور وزارة النقل الى منتسبيهوامراافقها من مخالفات قانونية تصنف ضمن حالات الفساد ، التي اظهرت نتائج عن التنسيق بين ديوان الرقابة المالية وهيئة النزاهة .1 - الاسلوب الثاني من الجانب العملي هو استمارة الاستبانة وكانت الفئات المستهدفه عينة من مراقبي الحسابات في ديوان الرقابة المالية وهيئة النزاهة ومكاتب المفتشين العموميين وعينة من مدراء الحسابات ومدراء التدقيق وعدد من الاكاديميين ، بهدف تحديد افضل اساليب التنسيق والتعاون بين الاجهزة الرقابية الثلاثة باعتبار ان هذه الفئات تمارس او تخضع لاعمال الرقابة والتدقيق التي تجريها هذه الاجهزة الرقابية ، وتناول الفصل الخامس الاستنتاجات والتوصيات وكانت ابرز الاستنتاجات هي : - ان مكافحة الفساد لاتقتصر على جهة رقابية واحدة ، بل يتم من خلال تظافر جهود اجهزة رقابية عدة ، وهذا ماتبناه التشريع العراقي اذ انشا هيئة النزاهة ومكاتب المفتشين العموميين فضلا عن ديوان الرقابة المالية .2 - تنفذ اعمال الرقابة والتدقيق من قبل ديوان الرقابة المالية والمفتشين العموميين على الادارات الحكومية ومؤسسات القطاع العام والجهات غير المرتبطة بوزارة ، اما هيئة النزاهة فتتولى التحقيق القضائي في قضايا الفساد التي تكتشفها عن طريق موظفيها او عن طريق الشكاوى التي تردها او المحالة من ديوان الرقابة المالية والمفتشين العموميين .3 - توصف اعمال الاجهزة الرقابية الثلاثة ( ديوان الرقابة المالية ، هيئة النزاهة ، المفتشين العموميين ) بالرقابة المالية والرقابة الادارية والرقابة القضائية على التوالي ، وتشترك هذه الانواع من الرقابة في هدف مكافحة الفساد .4 - ان اسباب الفساد متعددة ومتشابكة تنعكس في السلوك غير القويم واساءة استعمال الوظيفة العامة لمكاسب خاصة ، وتعود هذه الاسباب الى ( اسباب ثقافية ، ادارية ، تشريعية ...الخ ) ، كما ان للفساد اشكال متعددة مثل الفساد السياسي ،الفساد الاقتصادي ،الفساد الاداري ،الفساد المؤسسي والفساد الثقافي .5 - قصور في امر سلطة الائتلاف المؤقته ( المنحلة ) رقم (57) لسنة 2004 في التحديد الواضح لاساليب التنسيق مع ديوان الرقابة المالية في مجال مكافحة الفساد .6 - اظهرت نتائج الدراسة التحليلية للحالات العملية لبرنامج التدقيق المتقاطع وبيع الدور السكنية في وزارة النقل اهمية التنسيق بين الاجهزة الرقابية الثلاثة في مكافحة الفساد ، وهو يثبت الفرضية الاولى للبحث .7 - اجمعت اجابات عينة البحث المستهدفة عن ضرورة التنسيق بين الاجهزة الرقابية في مجال التخطيط للعمل الرقابي والتدقيقي .8 - قصور في ادراك اهمية التنسيق بين ديوان الرقابة المالية وبعض المفتشين العموميين الذي انعكس على بطء اجراءات التحقيق الاداري للمخالفات المشخصة من قبل ديوان الرقابة المالية .9 - تفعيل دور المجلس الاعلى لمكافحة الفساد في توجيه المفتشين العموميين والاهتمام في اجراءات التنسيق مع ديوان الرقابة المالية وانجاز الاجراءات التحقيقية بشان المخالفات المالية وقد توصل الباحث الى مجموعة من التوصيات ابرزها ماياتي : - 1 - اعادة النظر بالتشريعات الخاصة بالاجهزة الرقابية الثلاثة والاشارة فيها بشكل محدد لاساليب التنسيق بينهما ، والغاء بعض اجراءات التدقيق في امر سلطة الائتلاف المؤقتة ( المنحلة ) رقم ( 57) في الجوانب الاتية : - ا - تلافي الازدواجية والتكرار مع اعمال ديوان الرقابة المالية وكذلك سلطة التحقيق الممنوحة الى كل من ديوان الرقابة المالية وهيئة النزاهة . ب - ازالة التجاوز مشتركة ). 3 - قيام المجلس الاعلى لمكافحة الفساد بوضع معايير عمل محددة وواضحة يتم اتباعها من قبل مكاتب المفتشين العموميين للاجابة على ملاحظات واستفسارات الديوان . 4 - تحديد لقاءات دورية بين الاجهزة الرقابية الثلاثة لمراجعة اساليب التنسيق وتقييم نتائجهواالعمل على تصحيحها .5 - اقامة مؤتمر سنوي مشترك لتقديم بحوث تطبيقية لافضل اساليب التنسيق بين الاجهزة الرقابية والالتزام بتوصيات المؤتمر واصدار خطة عمل قادمة .6 - فتح دورات تدريبية حول اساليب التنسيق والتخطيط المشترك بين الاجهزة الرقابية في ضوء الاستراتيجية الوطنية لمكافحة الفساد .7 - اعداد وتنفيذ برنامج تدقيق لفرق عمل مشترك بين الاجهزة الرقابية ولبعض حالات الفساد المذكورة في الاستراتيجية الوطنية لمكافحة الفساد .8 - منح ديوان الرقابة المالية سلطة التحقيق الاداري في المخالفات المالية التي يكتشفها اذا مانسبت الى الوزير او المفتش العام ، بالاضافة الى قيام ديوان الرقابة المالية بالتحقيق الاداري بالمخالفات المالية المكتشفة من قبله التي تخص الدوائر التي لايوجد فيها مفتش عام او اذا تخلف المفتش العام عن اجراء التحقيق فيها او اشعار هيئة النزاهة لاجراء التحقيق من قبلها اذا كانت قضية الفساد تدخل ضمن اختصاصها القضائي . | The research is centered on administrative and financial corruption, the relevant causes, and the contribution by the controlling institutions to combat corruption (i.e. the Board of Supreme Audit, the Commission of Integrity, the Inspectorates - General), and provides suggestions as to how they coordinate their work to remedy certain cases relating to duplication of audit work. The problem subject matter of the research is connected with the state of in clarity in the means of coordination among the three controlling institutions, and lack of clearly rigor regulatory definition within the laws of both the Commission of Integrity and the Inspectorates General in terms of the methods of coordination to be followed by the three institutions. The research is divided into five chapters dedicated to discuss the problem and hypothesis, the first chapter studies the research methodology, some previously conducted studies, and position of the current study comparing with the previous studies obtained by the researcher. The second chapter deals with supreme audit institutions multiplicity and role in combating and mitigating the corruption phenomenon, where section one discusses the concept, types, and goals of financial control; section two and three study administrative control judicial control respectively. Chapter Three tackles administrative and financial corruption in governmental departments. This chapter consists of three sections in which concept, types, and characteristics of corruption, its causes, aspects, and impacts, and the requirements of coordination among the controlling institutions to reduce corruption are discussed. Chapter Four under the heading “results of the analytical study of the controlling institutions legislations; coordination cases and questionnaire” deals with the practical side of the research, where two methods of analysis are used, the first of which covers case studies captured from the cross audit program, which is an outcome of the coordination between BSA and the Inspectorates General. The Program detected a number of irregularities related to a number of state employees who receive more than one monthly salary from two different government departments. The program revealed about 11300 thousand irregularities in this respect. The Inspectors General now are required to retrieve all the illegally disbursed amounts and take the necessary legal procedures against the violators. Another case in point that reflects the fruits being gained from the coordination between the two institutions in fraud detection is the ministry of transportation’s houses, which were sold against the applicable laws and regulations. The second method of the practical side is a questionnaire targeting a population of auditors from the Board of Supreme Audit, the Commission of Integrity, the offices of inspectors general as well as a population of accounting managers, audit managers and a number of academics to find out the best methods of coordination among the three controlling institutions, since these groups are being audited by these institutions. Chapter Five studies conclusions and recommendations. Conclusions1. The fight against corruption is not limited to one controlling entity, but includes several controlling agencies, which work in concerted efforts. This was adopted by the Iraqi legislation, which gave rise to the establishment of the Iraqi Commission of Public Integrity and the offices of inspectors general as well as the Board of Supreme Audit.2. The control and audit work vested with the Board of Supreme Audit and the Offices of Inspectors general is carried out on government departments and public sector institutions, while the Commission of Integrity undertakes judicial inquiries in corruption cases either discovered by its staff or through complaints reported or referred from BSA and Inspectors General. 3. The works of the three supervisory entities, i.e the Board of Supreme Audit, The Commission of Integrity, the Inspectors General, are described as financial control, administrative control and judicial control respectively. These kinds of control share the same goal of fighting corruption.4. Corruption is attributed to many complicated and entangled cultural, administrative, and judicial reasons, which is manifested in misconduct and abuse of public service for personal gains. 5. Corruption is a multi facets phenomenon comprises political, economic, administrative, institutional, and cultural corruption. 6. The (dissolved) Coalition Provisional Authority order No. 57 of 2004 lacked clear identification in terms of anti - corruption coordination measures with BSA. 7. Outcomes of the analytical study on the cross audit program practical cases as well as the ministry of transportation’s houses selling reveal how important the coordination among the three institutions is in the fight against corruption, which proves the first hypothesis of the research. 8. The feedbacks of the targeted population altogether stated the importance of coordinating planning of the audit and control work among the three institutions. 9. Poor realization of the importance of coordination between the Board of Supreme Audit and some Inspectors General contributed to slower administrative investigative measures regarding the irregularities identified by the Board. 10. The role played by the Anti - Corruption Supreme Council in directing the inspectors general to pay due care to the coordination measures with BSA and fulfill the investigative procedures about the financial breaches. | RecommendationsThe researcher’s key recommendations are as follows : 1. Reconsider the laws applicable to the three controlling institutions by making specific references to the coordination methods among these institutions, and cancel some of the audit measures in the CPA’s order No. 57 to remedy any duplication of efforts with the BSA. 2. The Supreme Council on Anti - Corruption is required to put in place the coordination policies of the three institutions with regard to (joint planning and identify cases of corruption that need to form joint task forces). 3. The Supreme Council on Anti - Corruption is required to direct the inspectors general on the due diligence and timely fulfillment of the tasks vested with. 4. Pointing out regular meetings among the three controlling institutions to review the coordination methods and evaluate its results and rectify them. 5. Hold annual joint conference to introduce applied researches of the best coordination methods and comply with the conference’s recommendations as well as issuing the forthcoming work plan. 6. Prepare training courses on coordination methods of joint planning among the three institutions in light of the national strategy against corruption. 7. Prepare and perform an audit program for the joint work teams among the three controlling institutions concerning certain cases of corruption which have been indicated in the national strategy against corruption

تقويم المعالجات المحاسبية لنفقات مراحل صناعة النفط : بحث تطبيقي في شركة نفط الشمال - شركة عامة == Evaluation of Accounting treatments of Expenditure Stages in Oil Industry Applied Research & Field Study in Northern Oil Company

Author name: تغريد نجيب يحيى عبد الموجود
Supervisor name: صلاح صاحب شاكر البغدادي
Specific topic: Legal Accounting
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: In Light of the development in the Oil industry and the entry of the oil investment companies lately, and due to the needs of the local oil companies to deal with foreign companies, which essentially needs a clear and precise accounting basis. All that requires the development of the current accounting treatments methodologies to keep pace with international standards in this industry. The research goal to Evaluating the accountant treatments of expenditures for the stages of oil manufacturing through the introduction to the specialty of this industry and the introduction to the accounting treatments which is being used by the Oil companies which came according to the requirements of the Financial Accounting Standard Board and showing the effect of implementing (IFRS 6) in accounting treatment for the expenditure of the stages of oil manufacturing about the result of the activity compared with what has been implemented by Iraqi Oil companies by using the unified accounting system and to determine the short comings and working on discovering and preventing it when working on presenting the suggestions for the development of the unified accounting system, and Establishing an Iraqi accounting basis to treat the expenditure of the Iraqi Oil manufacturing which is in agreement with the accounting principals in this field taking in consideration the Iraqi environment for this industry, and to implement these goals, the direction of the research in its theoretical part to employ the frameworks and theoretical concepts and the views of the researches in addition to the viewpoint of the researcher herself when the practical side adopted as frequent field visits to the North Oil Company, in order to test the hypotheses of calculations were extracted for the practical aspect of the research using the manual analysis. The research reached to a number of theoretical and field conclusions, the most important are editing a list for the budget for the North Oil Company according to the instruction of the unified accounting system and not on the basis of accepted accounting principles in general in the Oil industry since the unified accounting system mandated all the companies to use it, without singling the Oil industry with list that distinguish it, therefore it didn't appear in the general budget of the company the values of the Oil reserves which is considered to be the most important Oil assets but it showed expenditures for containments and developments of these reserves, and the failure to adopt the nation of depletion, which takes into account the ratio between the produced amount of Oil every year, and the reserved amount, the research came to a conclusion to present a group of recommendations according to the conclusions in the research.

اثر اهمية تطبيق اسلوب المعاينة الاحتمالية في تخفيض مخاطر الحكم المهني لمراقب الحسابات : بحث تطبيقي في ديوان الرقابة المالية - حسابات الشركة العامة للصناعات القطنية == The use of property sampling reduce of the Audit dangerous of auditor judgments Applied Research in Board of supreme Audit Accounts of the State Company for Cotton industries

Author name: امال محمود كاظم
Supervisor name: موفق عبد الحسين محمد
Specific topic: Legal Accounting
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف هذا البحث الى توضيح مزايا اسلوب المعاينة الاحتمالية وما يوفره من قاعدة علمية تمكن مراقب الحسابات من الدفاع مستقبلا عن اي اعتراض على صحة رايه في القوائم المالية من خلال التضييق من الحكم الشخصي بقدر الامكان خلال مراحل عملية التدقيق. وهي دراسة تطبيقية في ديوان الرقابة المالية ( حسابات الشركة العامة للصناعات القطنية ), وقد استخدمت الباحثة في الجانب النظري لتحقيق اهداف البحث المنهج الوصفي الاستنتاجي في جمع وتحليل البيانات المالية للدائرة ( عينة البحث ) للسنة المالية (2008). ولتحقيق اهداف الدراسة الميدانية فقد تم تصميم استبانه تتناسب مع متغيرات مشكلة البحث وفرضياته. حيث وزعت الاستبانة على مدققي البيانات المالية في ديوان الرقابة المالية التي بلغ عددها (100) استبانه وهي عينة غرضيه ( غيراحتمالية ), وكانت الردود (82) استبانه قابلة للتحليل, وهي تمثل نسبة قدرها (82%). وتشيراهم نتائج البحث الى ظهورمخاطرناتجةعن استخدام الحكم المهني ( الشخصي ) لمراقب الحسابات منها مخاطر التحيزوعدم امكانية قياس مخاطرالتدقيق وتمثلت في طريقة اختياراسلوب المعاينة التي تتلاءم مع الهدف من عملية الاختيار, وتحديد الاطار العام للمجتمع محل البحث وتقديرحجم العينة المناسب , واختيار مفردات العينة بطريقة تضمن سلامة تمثيلها للمجتمع الذي سحبت منه, ان تطبيق اسلوب المعاينة في بيئة التدقيق يتطلب من المدقق ان يكون ( ملما باليات تنفيذ هذا الاسلوب بشكل يكفي لتخطيط عملية التدقيق, مع مراعاة عدم التحيزكذلك ضرورة الاخذ بالاعتباراهداف اختيار العينة وخصائص المجتمع الذي ستؤخذ منه العينة وطبيعة ادلة الاثبات المطلوبة) وخلص البحث الى تقديم مجموعة من التوصيات بالاستاد الى الاستنتاجات الواردة فيه | this research aims to clarify the advantages of statistical sampling method and provided the scientific basis of the auditor was able to defend the future of any objection to the validity of his opinion on the financial statements of the restrictions of personal rule as much as possible during the stages of the audit process. An applied study in the Office of Financial Supervision (the company's accounts of the cotton industry), have been used, a researcher at the theoretical side to achieve the objectives of the research methodology descriptive inference in the collection and analysis of financial statements of the circle (sample) for the financial year (2008). To achieve the objectives of the field study was designed questionnaire commensurate with the variables of the research problem and hypotheses. Questionnaire was distributed to the auditors of financial statements in the Audit Court, which reached number (100) questionnaire, the responses were (82) questionnaire are analyzed, representing a ratio of (82%). The most important results of the search importance of the use of professional judgment (Profile) to the auditor, including risk of bias and the inability to measure the risk of audit and was the method of selecting a plan preview that fit with the goal of choice, and select each of the size of the community in question and the sample size is appropriate, selection of sample in a manner ensure the safety of their representation of the community it was drawn, that the application of the style of statistical sampling in an environment audit requires the auditor to be (aware of the mechanisms for implementation of this method is sufficient to plan the audit process, taking into account the lack of bias in order to give each individual the same chance to be among the sample, as well as need to take into account the objectives of sampling and the characteristics of the society that will be taken from the sample and the nature of evidence required). The researcher presented a series of recommendations including : The need for organizations and professional associations to develop and implement training programs for its members to identify the mechanisms of applying the method of statistical sampling in the field of business control and audit, the auditor must also determine when the sample size, statistical risk into account if the audit had been reduced to a minimum

تقويم تجربة تاجير شركات القطاع الصناعي العام الى القطاع الخاص : دراسة تطبيقية في معمل سمنت طاسلوجة - محافظة السليمانية == THE EVALUATION EXPERIENCE OF ENTERPRISES LEASING FROM PUBLIC TO PRIVATE SECTOR An empirical research in Tasluja Cement Factory - Sulaimanya Province

Author name: اشتي عثمان خورشيد
Supervisor name: عبد الصاحب نجم عبد الجبوري
Specific topic: Legal Accounting
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: The industrial sector is experiencing a tough economic situation because of many factors such as; the lack of basic resources necessary for operating these industries, achieving a level of product which is necessary for continuing work in these industries, the unavailability of enough fund for them, the lack of experiences and technical skills of workers and managers, unavailability of modern technology such as machinery, equipments, parts...etc. These factors have led to many enterprises to stop production or to operate with a minimal production capacity, which requires reforms through searching for reasonable solutions. This has led to state officials to think of ways for restoring activities of these enterprises. Transferring the asset of these public enterprises to private sector could be one of the ways of restoring activities, as it is regarded one of the contemporary methods of economic reform.It is worth to mention that there are many methods of privatization, or transferring to private sector, such as, asset sale (ownership transfer), management contracts, share ownerships, leasing contracts ...etc. Leasing is considered one of the methods of privatization which has been adopted to overcome the financial, technical, organizational and marketing difficulties which are facing public sector enterprises.This kind of privatization experience has not been formerly evaluated by assessing its success was one of the research problems faced the author. This is an important piece of study because it assesses the level of success of leasing industrial enterprises from public to private sector, the study is also highlights the difficulties and weak points so they can be avoided in the future and also to strengthening its strong points. However, the main aims and objectives of this study is to explain the following : 1 - Concepts and importance of leasing public enterprises to private sector and its impact on the national economic growth.2 - Evaluating this experience in Kurdistan Region and showing its success or failure of generating reasonable revenue for the state, and to achieve other social objectives.Research hypothesis : 1 - Adopting contract lease method based on specific standards will lead to restructuring production lines in these enterprises; it will also lead to secure needs necessary for operating them, which will then achieve the objectives of these enterprises.2 - Using the indices of performance Efficiency in assessing this leasing experience will lead to an outcome which can assess the success or failures of this leasing experience.Due to the importance of this study and also its objectives and hypothesis, the author has adopted a deductive approach in the theoretical side which depends on scientific sources and literatures related to the topic. However for the practical side of the research which applies to the current industrial enterprises in Iraq, a sample of these enterprises has been used (Tasluja Cement Factory) which has been leased to a partnership company (local and foreign) for 12 years. The production activity before and after the lease has been used as a measure; the results have been discussed and analyzed.The author's findings from both theoretical and practical aspects have proved research's hypothesis of that leasing contracts have provided an opportunity of restructuring the strategic industrial enterprises, which the state is not interested to transfer their ownership and they require huge fund for restructuring and increasing efficiency and best exploiting capacities. In addition to that, the process of evaluating the performance through efficiency, capability, economy and other important indices will contribute to identify the differences and find effective solutions by using research findings to review plans and implementing policies. The research shows that there are huge differences of production before and after the lease contract, for example, the decrease of the actual production capacity compared to the projected production, the actual production capacity had not exceeded (%12) of the projected capacity, which means that (88%) of the production capacity was not exploited, this is a huge loss of money and resources. However, and after the lease contract the actual production capacity has reached (99.9%). This shows the capability of the private sector of restructuring the factory and best exploiting of the resources and not losing available resources.Research recommendations : 1 - Reviewing legislations related to investment in particular foreign investment, the lease contract legislations should include punishment conditions which force the leased company to preserve the assets of the establishment.2 - Continuing evaluation of performance is important in all aspects which will have an impact in activating work and identifying strong and weak points and knowing the reasons behind them and finding solutions in one hand and to provide data for service users and the decision makers in another hand.3 - Finally, after examining the sample from all positive and negative aspects, the author is recommending that the experience should be transferred to other non - functioning public factories and enterprises through lease contracts, after taking into consideration all points for restructuring the infrastructure of These Companies.

اثر العلاقة بين المدقق الخارجي والمدقق الداخلي في الحد من ظاهرة الفساد الاداري والمالي : بحث تطبيقي في عينة من الوحدات الاقتصادية == The Relationship's Impact Between the External and Internal Auditor in Preventing the Administrative & Financial Corruption

Author name: ارجوان محسن سعيد زكريا
Supervisor name: صلاح نوري خلف
Specific topic: Legal Accounting
Degree: Doctorate
University: University of Baghdad
Language: Arabic
University location: Baghdad
First pages:
Abstract: يناقش هذا البحث احد اهم وسائل الحد من ظاهرة الفساد في شركات القطاع العام والادارات الحكومية، وهي علاقة التعاون والتنسيق بين المدقق الخارجي والمدقق الداخلي، في ضوء معطيات معيار التدقيق الدولي (610) وتوصيات المنظمة الدولية للاجهزة العليا للرقابة المالية والمحاسبة (INTOSAI)، والاستراتيجية الوطنية لمكافحة الفساد.واستند البحث الى فرضيتين تمثلت الاولى بضعف علاقة التعاون والتنسيق بين المدقق الخارجي والمدقق الداخلي التي تؤدي الى ضعف اجراءات الحد وتقليل ظاهرة الفساد الاداري والمالي، والثانية ضعف وعي الادارة باهمية هذا التعاون والتنسيق يؤدي الى ضعف اجراءات الحد من ظاهرة الفساد.وتناولت الباحثة مشكلة البحث المتمثلة بوجود ضعف في العلاقة بين المدقق الخارجي والمدقق الداخلي لعدم كفاية التشريعات ومعايير التدقيق المحلية لتحديد طبيعة العلاقة بينهما، وضعف استقلالية المدقق الداخلي في وحدات القطاع العام والادارات الحكومية، عن طريق اربعة فصول، اذ تناول الفصل الاول منهجية البحث ودراسات سابقة، اما الفصل الثاني الذي مثل الجانب النظري، بعنوان اهمية التعاون والتنسيق بين المدقق الخارجي والمدقق الداخلي في الحد من ظاهرة الفساد، وتناول الفصل الثالث الذي يمثل الجانب التطبيقي للبحث، عنوان عرض نتائج دراسة الحالة والاستبانة لعينة البحث.وخلص البحث الى مجموعة من الاستنتاجات والتوصيات، وابرز الاستنتاجات كانت اتفاق اجابات عينة البحث من (مراقبي الحسابات، والمدققين الداخليين والمدراء العامين لوحدات القطاع العام والادارات الحكومية)، على ضرورة التعاون والتنسيق بين المدقق الخارجي والمدقق الداخلي، واهم اساليب التعاون والتنسيق هو عقد اجتماعات مشتركة لتحديد الاهداف المشتركة والتخطيط المشترك وتبادل التقارير الرقابية بينهما، اما التوصيات فكانت ابرزها اصدار معيار تدقيق محلي يحدد اساليب التعاون والتنسيق التي وردت في توصيات المنظمة الدولية للاجهزة العليا للرقابة المالية والمحاسبة (INTOSAI) والتي اتفق عليها عينة البحث فضلا عن ضرورة قيام المنظمات المهنية في العراق المتمثلة بنقابة المحاسبين ومجلس مهنة مراقبة وتدقيق الحسابات باشاعة ثقافة التعاون والتنسيق بين المدقق الخارجي والمدقق الداخلي، وكذلك اضافة مواد قانونية في قانون الشركات رقم (21) و(22) لسنة 1997 (المعدلين) بتحديد واضح لطبيعة العلاقة بينهما. | This research discusses one of the most important means of reducing corruption in public sector companies and government departments, a relationship of cooperation and coordination between the external auditor and internal auditor, in the light of ISA (610), the recommendations of the International Organization of Supreme Audit Institutions (INTOSAI) and the National Strategy to combat corruption. The research was based on two assumptions : the first was weak relationship of cooperation and coordination between the external auditor and internal auditor leads to weakness of measures to curb and reduce the administrative and financial corruption, and the second weakness of the administration's awareness of the importance of this cooperation and coordination leads tothe weakness of the measures to curb corruption.The researcher dealt with the research problem of the weakness in the relationship between external auditors and internal auditors and the weakness of the independence of the internal auditor in the public sector units and government departments, and inadequate legislation and auditing standards local to determine the nature of their relationship, through the four seasons, where the first chapter discusses the research methodology and previous studies, and the second chapter, which represents the theoretical side, entitled the importance of cooperation and coordination between the external auditor and internal auditor to reduce the corruption, and the third chapter, which represents the application to search, view the results of a study entitled the situation and the resolution of the research sample. The research found a set of conclusions and recommendations, and the main conclusions was the agreement about the answers of the research sample from (auditors and internal auditors and general managers of public sector units and government departments) on the need for cooperation and coordination between the external auditor and internal auditor. The most important methods of cooperation and coordination is to hold joint meetings to the challenge the common goals and joint planning (the exchange control reporting between them. While the most prominent recommendations were issue a standard audit local specifies the modalities of cooperation and coordination received in the recommendations of the International Organization of Supreme Audit, Finance and Accounting (INTOSAI), which was agreed by the research sample as well as the need for professional organizations in Iraq represented by the Association Accountants and the Council of the profession of audit and account auditing of spreading the culture of cooperation and coordination between external auditor and internal auditor, as well as the addition of legal materials in the Companies Act (No. 21) and (22) for the year 1997 (amending) a clear definition of the nature of their relationship

الاديرة والكنائس المسيحية في مملكة الحيرة في ضوء المصادر التاريخية والتنقيبات الاثرية حتى نهاية القرن الثاني الهجري/ الثامن الميلادي == Christian monasteries and churches in the Kingdom ofHira in the Light of Historical Resources and Archaeological Excavation Till The End of Eighth Century A.D - Second Century Hegira

Author name: نبيل عبد الحسين راهي
Supervisor name: نسيبة محمد الهاشمي
General topic: Archeology
Specific topic: Islamic Antiquities
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: Politically and historically : the Kingdom of Al - Hira was an independent Arab kingdom never submitted to the Sassanid empire, neither politically or militarily. It had joint protection treats and political relations with this empire.Religiously : Al - Hira was a multi - religion kingdom. At its early days it embraced many religions including both Heathenism and Judaism. No historical proof indicates that Al - Hira had embraced the religion of Sassanid as this didn't suit the Arab religious belief. Once Christianity arrived at Iraq, the inhabitants of Al - Hira were amongst the first people who believed in and embraced it to the extent that it became the religion of the majority of Al - Hira inhabitants. Before the advent of Islam, the official religion of Al - Hira was Christianity. Doctrinally, the people of Al - Hira didn't agree with other Christian sects about the nature of Christ and his virgin mother; they followed Nestorian's Doctrine which then became Eastern Christianity which spread from Al - Hira towards east to the far China. The bishop of Al - Hira was the protector of this belief. In Al - Hira there were many schools that taught this belief's theology; the most prominent Nestorian bishops. The religious architecture, especially Christian architecture some of which were revealed by archaeological excavations, was incomplete in that excavations did not reveal it completely or those which were found were destructed buildings. These buildings were monasteries or churches influenced by local architecture trends of ancient Iraq; they were not influenced by Christian architecture that was found in other neighboring countries. In the following we will brief the characteristics of the architecture in Al - Hira at that era : Monasteries : The monasteries were discussed through the historical resources and literature. The names of the famous monasteries in Al - Hira were mentioned. Texts were analyzed to determine the architectural and graphic elements of these monasteries and compare them with those the archaeological excavations revealed Christian monasteries in Al - Hira. Another resource was the archaeological excavations where foundations and traces of three monasteries; namely Qasseer, Ain Shayie and Abdul - Messiah monasteries, were found. The resources of the study of excavations depended upon scientific reports of missions, previous studies, authentic reports manuscripts, most of which were redrawn by the researcher to lighten the unclear ones. The monasteries found during excavations lacks a lot of elements mentioned by historical resources, such as monastic hermitages and cells, which characterize monasteries.Churches : Through the samples tackled by the study, three types of church planning were revealed : 1 - The type of one portico which ends at altar. This type was found in the monasteries of al - Qasseer.2 - The three - structure type with oratory which depends of pillars dividing among such porticos. Of this type was the church no.(11) found by the mission of Oxford University in 1931 and Al - Rahhaliya Church.3 - The three - structure type with oratory which depends on walls that divide porticos, such as those of Ain Shayie which were found by the Japanese mission.The roof design system depended upon semi - cylindrical vault and dome in general. However excavations didn't show these elements in a clear and complete way, architectural data suggest that. As for direction, churches didn't obey apostles' instructions that dictated direction towards east; they were deviated in different degrees towards south - east. Concerning architectural design, the monasteries and churches of Al - Hira were not influenced by a foreign architecture, but inspired by ancient Iraqi architecture, unlike those of Syria and Egypt which were influenced by Roman Culture.

نصوص اقتصادية غير منشورة من العصر السومري الحديث في المتحف العراقي == Unpublished Economic Texts From New Sumerian Period In Iraqi Museum

Author name: مهند عاشور شناوة القطبي
Supervisor name: نوالة احمد محمود المتولي
General topic: Archeology
Specific topic: Cuneiform Studies
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: The third dynast of Ur is considered to be the period of the last Sumerian political and military Renaissance. This dynast has imposed its political and military authority all over Mesopotamia as well as outside it towards the north and east. As far as other aspects, such as cultural and economical aspects, the Sumerian influence was so huge on this period of the third dynasty of Ur, the matter which represented the total sum of the Sumerian knowledge and cultural influence that dominated Mesopotamia and its neighboring countries during this period and the following periods as well. What is noteworthy is the fact that most of the texts resulted from this period are economical texts which have great importance to be studied so as to conclude the type of the economical system that was dominate that period concerning exchanged materials were used by the people of that time and which, weighs, measures, numbers, spaces were used and with what materials. Moreover, these texts have a considerable value in studying the personal names of that period mentioned in the texts to enable researchers to realize different populations and races that used to occupy this area and to see whether they were the native people of this country or they were no more than (foreigners). This type of knowledge would guide researchers to know to which city any personal names exactly belong through elaborate comparisons with other studies and researches that dealt with this subject. On the other hand, there is still another importance to economical texts which can be witnessed in studying the names of months that are typically related to agricultural activities in order to notice the differences in the arrangement of these months among multiple cities. Lastly, these texts and through the study of date formula will enrich the historical information related to the period of every king and the different incidents events in his own reign. Thus, this dissertation tackles fifty four economical confiscated texts that belong to different cities and gathered from certain collections found in the Iraqi Museum which I've faced great difficulty in reading some of them. Such difficulty is attributed to the smash or erasing of these sign out of direct contacts, the matter which greatly affected the clarity of the numbers printed on these texts. The study fall into five chapters the first chapter of the study represents the central chapter which contains the reading of texts, translating them and presenting the general contents of these texts along with their analysis. Chapter two consists of a study of the personal names mentioned in these texts in addition to an analysis it. With specifying the place to which each name written on the tablet belongs to compare it with names from other cities. Chapter three includes two sections. The first section is devoted to study the date formula, whereas section two is tackling the study of the month’s names due to their belonging in different cities. In addition to that, this section contains an arrangement of the months in a list which would help after all to identify each text to its belonging place. Chapter four also consists of two sections. The first section deals with the study of the names of cities and geographical sites mentioned in the named texts so as to identify the geographical map for these texts. Section two, on the other hand, includes the types of professions and manual works illustrated in these texts. Finally, the chapter includes a conclusion that sums up the major findings of the study. Chapter five contains lists and schedules of these texts, followed by copies of the cuneiform tablets, a bibliography of Arabic and foreign sources and an abstract in English.

الثنائيـة اللغــوية بين السـومـرية والاكــدية في المصادر المسـماريـة == Sumero - Akkadian Bilingualism in Cuneiform Sources

Author name: عبد الستار احمد حسين خلف الجبوري
Supervisor name: عامر سليمان ابراهيم
General topic: Archeology
Specific topic: Ancient Monuments
Degree: Doctorate
Language: Arabic
University location: Mosul
First pages:
Abstract: One of the main linguistic characters in ancient Iraq is what is known "Sumero - Akkadian Bilingualism". In spite of the importance of the subject, little has been written about it mostly in foreign languages. This fact had lead us to choose the subject for our Ph.D. research.Bilingualism in ancient Iraq goes back to the fourth millennium B.C. since Sumerians and those who spoke Akkadian lived in the southern part of Iraq since that time. Bilingualism phenomena has lead to several linguistic results first of which was the mutual linguistic effects of Sumerian and Akkadian languages. Then the invention of what we call the Sumerian and Akkadian lexicons in addition, the writing of certain texts in both Sumerian and Akkadian languages, i.e. the bilingual texts.The thesis was divided into four chapters, the first gives a linguistic background in ancient Iraq, while the second dealt with Sumero - Akkadian bilingualism. The third chapter is concerned with the mutual effects of Sumerian and Akkadian languages. In the last chapter the main results of Sumero - Akkadian bilingualism, that is the Sumerian - Akkadian lexicons and the bilingual cuneiform texts were dealt with

نصوص مسمارية غير منشورة من العصر الاكدي == Unpublished cuneiform Texts From Akkadian Period

Author name: نشات علي عمران
Supervisor name: باسمة جليل عبد
General topic: Archeology
Specific topic: Cuneiform Studies
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: Akkadian period is among important period in Mesopotamia as it determines the end of an period and the beginning of a new one which is characterized with a central authority in which the power was in the hands of one king and an apparent change on the national, linguistic and political fields. All Sumerian cities in this period submitted to the Akkadian Empire administratively, politically and militarily. This period, also, was characterized with economic prosperity and cultural development. In the present study, we tried, by studying texts in questions besides other published texts, to extract information concerning the nature of economic and trade activities and the political issues of the Akkadian Empire. The study is cantion of three chapters divided into sections. Chapter one is a historical brief of the origin of Akkadians and the migration. This chapter also includes two sections, the first deals with cultural history of Akkadians and the second deals with their religious life. Chapter two includes two sections; section one discusses the political history of the Akkadian Empire, whereas section two studies its economic activities. Chapter three is a study of the cuneiform texts and their analysis. It includes two sections; the first of which studies the contents of these texts, the second studies cuneiform texts, their translations and analyses. The study, also, includes pictures and hand copies of maps and indexes included Sumerian words and their equivalents in both Akkadian and Arabic languages. It also includes tables of the figures, gods and cities proper nouns.

السحب العميق المتعدد المراحل للاقداح السداسية == Multistage Deep Drawing of Hexagonal Cups

Author name: صبيح سلمان داود
Supervisor name: وليد خالد جواد
Specific topic: Production Engineering
Degree: Doctorate
Language: English
University location: Baghdad
First pages:
Abstract: The aim of this work is to design and manufacturing a multistage (three stages) deep drawing dies to produce cylindrical and hexagonal cups of (43,33.1,26.8)mm diagonal diameter through two methods. The first method by drawing the hexagonal cups directly by using hexagonal orifice die from a flat sheet (blank) of (80mm) diameter and (0.7) mm sheet thickness for (1006 - AISI) hot rolling low carbon steel material.The second method by redrawing a cylindrical cups of (43,33.1,26.8) mm outer diameter (produced previously by a cylindrical orifice die) in to hexagonal orifice die which transform (convert) these cylindrical cups into hexagonal cups of (43,33.1,26.8)mm diagonal diameter.For all stages of drawing hexagonal cups, wall corner radius of die (0.7, 4)mm, with punch and die profile radius of (4 and 8) mm and drawing speed of (50, 200, 500) mm/min were used to study the effect of these parameter on drawing forces, cup wall thickness, strain distribution over the cup wall and surface defect of the cup wall.A commercially finite element soft ware (ANSYS 11.0)was used to perform the numerical simulation for cylindrical and hexagonal cups in three stages of drawing process. A comparison between theoretical (simulation) and experimental results lie within average of (15 - 20%), and the agreement is good in the first stage.The results shown that excessive metal flow ,maximum thinning of cup wall and maximum strain occurred at corner radius of (0.7) mm and at drawing speed of (500mm/min )for hexagonal cup produced directly from flat sheet.The results shown that the best thickness distribution and strain distribution over the cup wall, better cup wall surface (less surface defects) and lowest drawing force was with percentage (63.8%,45.4%,74.1%) respectively occurred when transform (converting) the cylindrical cup into hexagonal cup with wall corner radius of die (Rc= 4)mm in three stages.

التقنية المثلى الحرارية لاعادة تشكيل القرنية اثناء الجراحة الليزرية == Thermal Optimization Technique For Corneal Reshaping During Laser Surgery

Author name: نبراس حسين عائب
Supervisor name: خالد احمد الجودي | سومر متي ناسي
General topic: Mechanical Engineering
Specific topic: Fluid Dynamics
Degree: Doctorate
University: University of Baghdad
Language: English
University location: Baghdad
First pages:
Abstract: جرى التحقق من التغيير في شكل القرنية حراريا بمساعدة منظومة ليزر لتعويض الاخطاء الانكسارية. شملت الدراسة صياغة نموذج رياضي للمسالة ببعد واحد مع تجارب عملية باستخدام المزدوجات الحرارية والكاميرا الحرارية. كانت درجة الحرارة القصوى المحسوبة من النموذج الرياض | A change in corneal shape assisted by laser system to compensate the refractive errors is investigated thermally. The investigation included a mathematical one dimensional model and experimental work using thermocouples and infrared camera. The maximum th

تحسين اداء التبريد الغشائي لثقوب النفث باستخدام المنحدرات == Enhancement of Film Cooling Performance By Using Ramped - Holes Injection

Author name: فلاح فاخر حاتم الجابري
Supervisor name: عاصم حميد يوسف الدراجي | قتيبة جميل مهدي الخشالي
General topic: Mechanical Engineering
Specific topic: Mechanical Engineering
Degree: Doctorate
Language: English
University location: Baghdad
First pages:
Abstract: The effect of introducing ramps with cylindrical and conical holes on the film cooling performance has been investigated numerically and experimentally in the present study. A computational fluid dynamic code (FLUENT) has been used to predict the flow beh

تقليل الاعاقة للجريان المضطرب الاحادي والثنائي الطور في الانابيب باستخدام بوليمر نوع CMC == Drag Reduction In Single And Two - Phase Turbulent Pipe Flow Using CMC Polymer

Author name: عصام مجبل عبد
Supervisor name: Sabah T. Ahmed
General topic: Mechanical Engineering
Specific topic: Thermal Power
Degree: Doctorate
Language: English
University location: Baghdad
First pages:
Abstract: ان تقليل الاعاقة ظاهرة فيزيائية تتضح بشكل واضح خلال الجريان المضطرب عند اضافة بوليمر للجريان ذات سلسلة طويلة. ان خاصية السلسلة الطويلة للبوليمر لها فائدة في تكسير الطبقة المتاخمة المتكونة عند سطح الانبوب خلال عملية الجريان. يمكن ان يقسم الجريان الى نوعين | Drag reduction is a physical phenomenon appears through turbulent flow due to polymer additive. The long chain of polymer destroyed the sublayer which normally growing through single and two - phase flows. The flow is divided into Newtonian flow (zero con

دراسة سلوك الكلال تحت احمال ثنائية المحور لمادة بوليميرية مدعمة بالالياف عمليا وباستخدام الطرق العددية == Investigation of Biaxial Fatigue Behavior of Fiber Reinforced Plastic Using Experimental And Numerical Techniques

Author name: ياسر يعرب قحطان
Supervisor name: محسن جبر جويج | شاكر سكران حسن
General topic: Mechanical Engineering
Specific topic: Mechanical Engineering
Degree: Doctorate
Language: English
University location: Baghdad
First pages:
Abstract: ان البحث الحالي درس عدديا وعمليا تصرف المواد المصنوعة من الياف الكاربون والالياف الزجاجية المدمجة بواسطة المادة الرابطة البوليميرية (ايبوكسي) اثناء الاحمال التكرارية (الكلال) الثنائية المحور (Biaxial) بواسطة تسليط حمل من نوع شد - شد. هذا العمل احتوى على | The present work studied numerically and experimentally the fatigue behavior of carbon fiber reinforced polymer (CFRP) and glass fiber reinforced polymer (GFRP) with different numbers of layers under a biaxial loading of tension - tension. This work inclu

دراسة عددية وتجريبية لاداء توربين - المدخنة الشمسية == Numerical And Experimental Study of Turbine - Solar Chimney Performance

Author name: عباس جاسم جبير
Supervisor name: اركان خلخال حسين الطائي | وحيد شاتي محمد
General topic: Mechanical Engineering
Specific topic: Thermal Power
Degree: Doctorate
Language: English
University location: Baghdad
First pages:
Abstract: تم في هذه الدراسة اجراء محاكاة عددية وتقييم اداء محطة المدخنة الشمسية التجريبية في مدينة بغداد. تم نمذجة المحطة باستخدام برنامج Fluent والذي يعمل على اساس العناصر المحددة, وذلك لحل المعادلات الحاكمة (الاستمرارية, Naver - Stockes, الطاقة والاشعاع ) من خلال | Numerical simulation and performance evaluation for pilot plant solar chimney oriented in Baghdad city have been carried out in this work. A finite volume modeling technique is used to cast the governing equations [i.e.,continuity, Naver - stockes, energy

تحسين المواصفات الميكانيكية لسبيكة (Cu - Zn - Al) القادرة على استعادة شكلها بعد التشوه == Enhancing The Mechanical Properties of Cu - Zn - Al Shape Memory Alloy

Author name: صلاح نوري عبود النعماني
Supervisor name: ظافر الفتال | عبد الواحد راجح
General topic: Mechanical Engineering
Specific topic: Mechanical Engineering
Degree: Doctorate
Language: English
University location: Baghdad
First pages:
Abstract: ان زيادة الطلب على تطوير بعض المواد لاستخدامها في صناعات الفضاء والصناعات الطبية العسكرية، تتطلب دراسات واسعة النطاق لتعزيز مثل هذه المواد وخاصة السبائك الذكية القادرة على استعادة شكلها. وتلقى سبائك النحاس الذكية اهتماما واسعا نظرا للتطبيقات الهامة وانخفا | The increased demand for the development of certain materials to be used in aerospace, military and medical industries justifies the execution of an extensive investigation to enhance the properties of such materials, especially the shape memory alloys (S

خصائص سبيكة الالمنيوم - سليكون مقواة بدقائق سيراميكية == Characteristic Analysis of An Aluminum - Silicon Base Alloy With Nano Particulate Ceramic Reinforcement

Author name: رونق احمد محمد
Supervisor name: ابتهال عبد الرزاق محمود | عدنان داود محمد
General topic: Mechanical Engineering
Specific topic: Mechanical Engineering
Degree: Doctorate
Language: English
University location: Baghdad
First pages:
Abstract: تستخدم سبائك الالمنيوم المتراكبة بدقائق الالومينا سواء كانت مايكروية او نانوية في نطاق واسع في تطبيقات عالية الاداء كالسيارات العسكرية والصناعات الفضائية والكهربائية بسبب امكانية تحسين خواصها الفيزياوية. تم تحضيرسبيكة A332 ثم اضيفت الدقائق المايكروية وال | Aluminium matrix composites (AMC) reinforced with micro and nano - sized Al2O3 particles are widely used for high performance applications, such as automotive, military, aerospace and electrical industries because of their improved physical and mechanical

An Investigation on The Combustion And Emissions Characteristics of (HSDI) Diesel Engine Fueled With Diesel, Biodiesel And Heavy Fuel Oil

Author name: حيدر عبد ضهد
Supervisor name: Ekhlas M. Alfayyadh | Mohammed ali Abdulhadi
General topic: Mechanical Engineering
Specific topic: Mechanical Engineering
Degree: Doctorate
Language: English
University location: Baghdad
First pages:
Abstract: In this study, an investigation was carried out on the combustion, regulated gases emissions, unregulated gases emissions and particulate matter emissions characteristics in a high speed direct injection (HSDI) diesel engine fueled with rapeseed methyl es

التحقيق في ديناميك المرونة الهوائية والكشف عن الشقوق في ريشة توربين رياح متصدعة == Investigation Into Dynamic Aeroelasticity And Crack Detection of A Cracked Wind Turbine Blade

Author name: فاروق عمر حمدون
Supervisor name: موفق علي توفيق | محمد ادريس ابو طبيخ
General topic: Mechanical Engineering
Specific topic: Mechanical Engineering
Degree: Doctorate
Language: English
University location: Baghdad
First pages:
Abstract: يتضمن البحث الحالي جزئين رئيسيين. يبدا الجزء الاول بتطوير نموذج عددي للتحقيق في اثار حجم وموقع الشق على سلوك المرونة الهوائية للريشة في ظل ظروف مختلفة للرياح. تهدف الدراسة الحالية الى ايجاد حل فعال وسريع فيما يتعلق بالتكلفة الحسابية والتعقيد الرياضي المتا | The present research is divided into two parts. The first part starts with developing a numerical model for investigating the effects of crack size and location on the blade aeroelastic behavior under different wind conditions. The purpose of this study i

خواص الديناميكا الهوائية لمنظومة مطيار متعدد الاجزاء مع تاثيرات الارضية == Aerodynamic Characteristics of Multi - Element Airfoil System With Ground Effects

Author name: انمار حامد علي
Supervisor name: احسان يحيى حسين
General topic: Mechanical Engineering
Specific topic: Fluid Dynamics
Degree: Doctorate
University: University of Baghdad
Language: English
University location: Baghdad
First pages:
Abstract: يقدم البحث الحالي دراسة نظرية وعملية للخصائص الديناميكية الهوائية ومجال الجريان حول مطيار احادي واخر متعدد الاجزاء بوجود التاثيرات الارضية او عدمها.في هذا العمل تم استخدام ثلاثة طرق عددية لدراسة تاثير تقارب المطيار GAW - 1 الاحادي والمتعدد الاجزاء من الا | Aerodynamic characteristics and flow field around single and multi - element airfoil (MEA) with and without the ground effects had been investigated numerically and experimentally in the present work.The numerical inviscid and approximate boundary layer

التحريات التجريبية والنظرية للسيطرة على انظمة الصمامات الموازرة الكهروهيدروليكية == Experimental And Theoretical Investigation For Electro - Hydraugoc Servovalve Systems Control

Author name: احمد فؤاد مهدي كريدي
Supervisor name: جعفر مهدي حسن | ماجد احمد عليوي
General topic: Mechanical Engineering
Specific topic: Mechanical Engineering
Degree: Doctorate
Language: English
University location: Baghdad
First pages:
Abstract: The control concept on the electro - hydraulic servovalve system focuses on the pressure control, position control and velocity control. The servovalve and the system components are needed to be considered in the proposed control strategy. The control con

تطوير الخواص الميكانيكية للمواد البوليمرية النانوية المتراكبة == Improvement of Mechanical Properties of Polymeric Nano - Composites

Author name: اخلاص عيدان قادر
Supervisor name: ابتهال النعيمي | عدنان نعمة عبود
General topic: Mechanical Engineering
Specific topic: Applied Mechanics
Degree: Doctorate
Language: English
University location: Baghdad
First pages:
Abstract: حظى الايبوكسى كمادة بوليمرية باهتمام واسع في صناعة الهياكل والصناعات الكهربائية فضلا عن استخدامه فى الصناعات البحرية. ولتوسيع مجال استخدامه والتغمب عمى هشاشيته اضيفت اليه العديد من المواد. ساعدت اضافة البولى سمفيد فى زيادة مقاومة الصدمة, الا ان اضافته قمم | Epoxies as a thermoset polymer gained a considerable attention in structural, electrical, and marine applications. To widen their usage and overcome their brittleness, many polymers were blended with it. The addition of Polysulfide rubber helps in increas

النمذجة لعملية مسك ثلاثية الابعاد ليد صناعية تحت ظروف تحمل ديناميكية == Modeling of 3D Grasping of Artificial Hand Under Dynamic Load

Author name: احسان عبد الحسين باقر
Supervisor name: سومر متي ناسي | موفق علي توفيق
General topic: Mechanical Engineering
Specific topic: Mechanical Engineering
Degree: Doctorate
Language: English
University location: Baghdad
First pages:
Abstract: توجه الباحثون نحو دراسة النموذج البشري في التعامل مع المهام تحت ظروف غير معرفة مسبقا، وشمل ذلك دراسة النظام الحسي والعصبي المتحكم بعملية المسك والتحريك ووظائف اخرى تقوم بها اليد البشرية. هذا ما ادى الى ظهور ما يسمى بتقنيات الذكاء الصناعي وبالخصوص الشبكات | Researchers have been directed towards the study of human strategy in treating with the tasks under undefined conditions previously, these researches included the sensory and nervous systems which are controlling the grasping and manipulation process and

Casting Process Improvements Based on Six Sigma With Simulation Modeling

Author name: رائد محسن جودي
Supervisor name: Soroor K. Hussien | Qasim M.Doos
General topic: Mechanical Engineering
Specific topic: Manufacturing
Degree: Doctorate
University: University of Baghdad
Language: English
University location: Baghdad
First pages:
Abstract: Six Sigma is a continuous improvement methodology that focuses on the reduction of variation. It means that there are six standard deviations from the process mean to the specification limits when a normally distributed process is centered. Six Sigma meth

دراسة الحمل الحر لذوبان المواد المتغيرة الطور مع وجود الدقائق النانوية في حيوز مختلفة الاشكال == Natural Convection of Nanoparticle - Enhanced Phase Change Materials In Different Shape Enclosures

Author name: نبيل شهيد ضيدان
Supervisor name: تحسين علي الحطاب | سعد محسن المشاط
General topic: Mechanical Engineering
Specific topic: Fluid Dynamics
Degree: Doctorate
University: University of Baghdad
Language: English
University location: Baghdad
First pages:
Abstract: تضمن العمل الحالي دراسة مختبرية وعددية لذوبان المواد المتغيرة الطورالمحسن باستعمال الدقائق الصلبة النانوية في حيوز مستطيلة, اسطوانية وحلقية معرضة الى فيض حراري ثابت مجهز على احد الجدران (الجدار الفعال) بينما بقية الجوانب تكون معزولة حراريا. تم تشتيت دقائق | Studies on the melting of nano - enhanced phase change materials (NePCM) in rectangular, cylindrical and annular containers are performed experimentally and numerically. Containers of various shapes are subjected to a constant heat flux on an active wall

دراسة نظرية وعملية للحمل المختلط الطباقي للجريان الادارسي في حيز اسطواني مائل ذو وسط مسامي == An Investigation of Non Darcian Flow Laminar Mixed Convection Heat Transfer In Inclined Tube Filled With Porous Media

Author name: عطا الله حسين جاسم رحم
Supervisor name: سعد محسن صالح
General topic: Mechanical Engineering
Specific topic: Fluid Dynamics
Degree: Doctorate
University: University of Baghdad
Language: English
University location: Baghdad
First pages:
Abstract: يقدم البحث الحالي دراسة نظرية وعملية لانتقال الحرارة بالحمل المختلط في انبوب مائل ذو وسط مسامي محصور ومشبع بالمائع. تم في الجانب النظري استخدام برنامج CFD Code ANSYS FLUENT لحل معادلات نايفير ستوكس ثلاثية الابعاد والتي تبنى على اساس معادلات حفظ الكتلة وال | Mixed convection heat transfer in an inclined porous for non - Darcian flow is studded at tube heated at a constant heat flux had been investigated numerically and experimentally in the present work. A solution of Navier stokes equations was done, using g

دراسة استدلالية لتحسين الاداء الايروديناميكي لجناح غير تقليدي == Parametric Study of Aerodynamic Performance Enhancement of Unconventional Airfoil

Author name: احمد جميل حمود
Supervisor name: نجدت نشات عبد الله
General topic: Mechanical Engineering
Specific topic: Fluid Dynamics
Degree: Doctorate
University: University of Baghdad
Language: English
University location: Baghdad
First pages:
Abstract: تم اجراء دراسة نظرية وعملية لجريان ثنائي الابعاد على جناح متناظر NACA0012 غير تقليدي يحتوي في مقدمته على اسطوانة دوارة وعلى عتبتين في سطحه العلوي له وكذلك لجناح متناظر تقليدي. تم دراسة التاثير المزدوج للاسطوانة الدوارة بقطر 0.1 من طول الجناح والعتبات العل | Two dimensional flow field structure over symmetrical airfoil four digits NACA 0012 with leading edge rotating cylinder and two steps on its upper side (unconventional airfoil) and normal airfoil have been studied numerically and experimentally. The combi

دراسة تجريبية ونظرية للمواد المركبة تحت احمال ساكنة وديناميكية بظروف درجة حرارة مختلفة == Exprimental And Theoretical Study of Composite Material Under Static And Dynamic Loading With Different Temperature Conditions

Author name: مصطفى باقر هنين الخفاجي
Supervisor name: احمد نايف ابراهيم الخزرجي | فرج محل محمد
General topic: Mechanical Engineering
Specific topic: Mechanical Engineering
Degree: Doctorate
Language: English
University location: Baghdad
First pages:
Abstract: العمل الحالي، يتناول تحليل سلوك المواد المركبة الطبائقية تحت احمال ساكنة وديناميكية بظروف درجة حرارة مختلفة (درجة حرارة الغرفة 30oC، الصفر، و( - 30oC، وهي واقعية وموجودة في الحياة اليومية في فصل الشتاء وقد اجري التحليل عمليا، نظريا، وعدديا.تم تصنيع المو | The present work, deals with analysis of laminated composite materials behavior under static and dynamic loading, with different temperature conditions (room 30oC, zero, and subzero - 30oC), which is realistic and exist within everyday life in winter. The

دراسة لحزمة انابيب افقية مغمورة في الطبقة المميعة == An Investigation Into Horizontal Tube Bundle Immersed In Fluidized Bed

Author name: موسى مصطفى ويس كهيه
Supervisor name: سعد محسن المشاط | سامي رضا اصلان
General topic: Mechanical Engineering
Specific topic: Fluid Dynamics
Degree: Doctorate
University: University of Baghdad
Language: English
University location: Baghdad
First pages:
Abstract: اجريت دراسة عددية وتجريبية لتقييم الاداء الحراري في مبادل افقي مغمور في طبقة المميعة الضحلة باستخدام حبيبات الرمل.في الجانب العملي تم بناء منشا تجريبي يتكون من انابيب نحاسية (17*17) ذو اقطار خارجية (12.5 ملم) وبطول (300 ملم) ذو ترتيب المتخالف، حيث تم قيا | In the present work, a numerical and experimental investigation had been carried out to investigate the heat transfer phenomenon to a bundle of horizontal tubes immersed in shallow gas fluidized bed of sand particles. In the experimental work, a test rig

اثر الامكان في تواصلية النتاج المعماري == The Impact of A Possibility In The Communicative Architectural Output

Author name: عادل منعم عبد الحسين العبدلي
Supervisor name: ابراهيم جواد كاظم ال يوسف الحسيني
General topic: Architecture
Specific topic: Architecture Engineering
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: لقد افرزت التغيي ا رت المتسارعة التي تمر بها المجتمعات ظواهر عم ا رنية اقل ما يمكن ان يقال عنها انها غريبة عن رؤية المتلقي في تحقيق الهوية والتواصل، لذا فان الممارسة المعمارية تمر في مرحلة حساسة في الوقت الحاضر وذلك بسبب المفارقة بين ما نصبو الى تحقيقه و

العمارة والمجتمع : دراسة تحليلية مقارنة بين الواقع الاجتماعي والنتاج المعماري العراقي في القرن العشرين == Architecture And Society : A Comparative Analytic Study Between Social Context And The Iraqi Architecture In 20Th Century

Author name: تحسين علي مجيد العزاوي
Supervisor name: غادة موسى رزقي
General topic: Architecture
Specific topic: Architecture Engineering
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: يتناول البحث اشكالية معرفية عامة طالما طرحت نفسها افتراضا نظريا قائما في مسيرة الفكر الانساني بشكل عام والمعماري منه على وجه الخصوص , الا وهي العلاقة بين العمارة والمجتمع , وفي خضم واقع عراقي معاصر كثيرا ما نسمع عن مشاكله او ازماته وعلى كافة الاصعدة ا | Research deals with a general epistemic issue has always been set as a theoretical assumption in the march of the human thought in general and most notably in the architectural theory, that is the relationship between the architecture and society. And in related to the Iraqi situation, we often hear about its problems on all cultural levels including both social and architectural levels, the research comes as an attempt to retrace the course of the Iraqi architecture within the twentieth century by describing and analyzing the cultural and social changes in Iraq at that century according to the general theoretical frameworks in which the previous assumption is based on. The research consists of four main chapters in addition to the introduction and the conclusions. At its first chapter, the research considers exploring the general theoretical frameworks for the relationship between architecture and society through reviewing a collection of related literatures and theses to mark its problem which represented by " the insufficiency of the available theoretical knowledge for representing inclusive theoretical framework to include the relationship between architecture and society with the special capacity for both concepts ". Therefore the aim of the research determined by making such theoretical framework and then applying it on the path of the Iraqi architecture at the twentieth century trying to extrapolate it socially, in other words " study in the compatible relationship between the path of Iraqi architecture and its changes, and the changes of the Iraqi social reality within the twentieth century ". Based on that, the research on its second chapter considers defining the concept of society and what this concept include of sub concepts and of the interfering concepts most notably culture and personality which they represent in addition to the society three logically distinct actually overlapping patterns for the human social act, which is mostly performed in three general types. This chapter also deals with the concept of the social change and its relevance to the cultural change as a sort of harmonic changes. The third chapter was devoted to explore the indications of the relationship between the architecture and society by assuming the architecture as a social act subjects to three phases which are (the traditional phase, the rational phase including scientific rationality and value rationality and the emotional phase). And as a social phenomenon, it's available socially at four levels as (the physical level, the functional level, the communicational level and the ideological level) showing that each of these levels has its vocabulary and indications in which to measure the mentioned phases of actions. Whilst the fourth chapter contains a description and analysis for the Iraqi cultural and social changes which has been as a base to divide the 20th century historically into three culturally distinctive periods as (the first period 1900 - 1945 and its general feature is the cultural duality between continuing the local traditions and the trend of simulating the other, the second period 1945 - 1980 and its general feature is the rotional conflict of concepts between modernization and keeping heritage as two samples for rationality, and the third period 1980 - 2003 and its general feature is the emotivity of cultural experimentation to restore the lost ego). So that the research marks the three phases of architectural act at these three periods as the following : - 1 - The traditional phase : - represented by the first period and its architectural act which is featured with the duality of the local traditions and the classical traditions.2 - The rational phase : - represented by second period which varies between scientific modernization and heritage valuation as two opposite types for rationality in architecture.3 - The emotional phase : - represented by the architectural act for the third period and what it included of variable architectural experimentation which was mostly flavoured with selectivity and plurality Then the research ends up with a number of conclusions and general recommendations.

تكاملية تصميم البيئة السمعية والبصرية للفضاءات المتخصصة سمعيا == The Integrity of Designing Audio - Visual Environmente For Auditriom Spaces

Author name: سوزان عبد حسن
Supervisor name: مقداد حيدر الجوادي
General topic: Architecture
Specific topic: Architecture Engineering
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:

تثاقف طرز العمارة في العراق : عمارة مساكن النخبة خلال حقبة الحكم العثماني المتاخر (1830 - 1917) == Acculturation of Architectural Styles In Iraq Architecture of The Elite Houses During The Late Ottoman Rule (1830 - 1917)

Author name: بريزات قاسم حسين فهمي
Supervisor name: اريج كريم مجيد السدخان
General topic: Architecture
Specific topic: Architecture Engineering
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: Culture is defined as a world view of a nation or a group.This world view is reflected in values and styles of life and activities specific to that nation or group. Architecture, on the other hand, is considered one of the most distinctive fields for the expression of these views. Architecture, then is a manifestation of culture and at the same time a reflection of it.Generally different propositions show that culture changes because of many factors, and acculturation has emerged out of important operations which lead to cultural change as a result of contact between different societies or cultures.Since the cultural environment with its varying effects plays a major role in the formulation of architectural products, and owing to the increase in awareness all over the world in culture and cultural process such as acculturation and scarcity of architectural research on such topics at both Arab and local levels, it is felt that there is a need for a study on acculturation and architecture as a general topic for research.From a review of literature on acculturation and architecture during different historical periods, it becomes obvious that acculturation is always related to architecture and has effect on it and plays a role in formulating its styles wherever there was cultural contact between two or more cultures.It has become clear also that architectural products in Iraq were not immune to the effects of acculturation during the time period of Iraq came into contact with other cultures among which was ottoman _Turkish Culture. The research specific topic is, thus, defined by acculturation and architectural styles during the ottoman rule in Iraq.After the literature on the topic under consideration is reviewed, the research problem is defined as follows : There is need for knowledge to explore the nature, study and analyze of acculturation in architecture in general, and to specify its results at the level of house architecture style in Baghdad city during the late Ottoman rule in Iraq. The research aim is defined by : 1 - formulation of a more comprehensive framework of acculturation in such a way as to define its nature in architecture, study, and analyze it at the level of anyarchitecture especially at the house architecture style level. 2 - Formulation of an analytical, comparative and detailed system to study the results of acculturation at the house architecture style level. 3 - Identifying the results of acculturation at the house architecture style level during the late Ottoman rule in Iraq. This item covers a definite detailed aim represented by identifying the results of acculturation at the level of surface structure of the style of the elite houses architecture during the late Ottoman reign in Iraq.The research procedure is represented by the following steps : First, building a theoretical framework on acculturation in architecture based on previous architectural studies which are dealt with the concept, whether directly or indirectly, and support it by current propositions on the subject obtained from fields other than architecture. In addition the frame work is reinforced by studies on culture (the concept dimensions related to acculturation and architecture). All the previous steps should be accomplished so that the nature of acculturation in architecture in general can be further explored, and acculturation could be studied, analyzed and its results identified particularly at the level of house architecture style. Second, studying the dimensions and aspects of the concept of style in architecture and its relation with the concept of acculturation so that indicators and vocabularies of theoretical framework of acculturation in architecture are supported. No doubt, this will help the study of acculturation results at the level of house architecture style. Third, concluding the nature of acculturation in architecture, and the main indicators in its study and analysis (that is theoretical framework in its final detailed from). In addition a comparative and detailed system should be put forward to study the results of acculturation on the style of house architecture resulting from acculturation. Fourth, empirical study should be made to identify the results of acculturation on the level of style of house architecture in Baghdad during the late ottoman rule and to specify the application main requirements. Fifth, drawing and analyzing the results. Finally, drawing the final conclusions.The concluded theoretical framework has shown two fundamental points. They are the nature of acculturation in architecture and its most important indicators to study and analyze acculturation in architecture. As for the first dimension, it includes the following twoitems : definition of acculturation in architecture, and the path and stages of acculturation proses in architecture. The second dimension covers indicators to study and analyze acculturation in architecture which includes the following branch indicators : cultural indicators of contacted groups, communication indicators which lead to acculturation results, acculturation proses indicators, and acculturation results indicators. Moreover, an analyzing comparative and detailed system has been suggested, consisting of five stages to identify the results on the level of the house architectural style in its final detailed form.On the other hand, the empirical study involves the study of acculturation results at the level of the style of houses architecture of two types of elites : Iraqi origin and Turkish origin which existed in Baghdad during the late Ottoman rule in Iraq 1830 - 1917 AD. The Ottoman rule of Iraq lasted about five centuries and ended with end of First World War.After the basic application requirements are stated, the practical study and result analysis are done and a number of conclusions are drawn. The conclusions are divided into two groups. The first one deals with the theoretical part, so the research, In general, was able to reach to a theoretical formula which is more accurate, comprehensive, and obvious about the nature of acculturation in architecture so that it can be studied and analyzed better than the previous knowledge. In addition the research was able to introduce a system for analysis of architectural styles which is comparatively more comprehensive than previous analytical systems. The second group is concerned with the practical study in which the research was able in general to put forward a set of detailed conclusions, but it was generally possible to reach a summary of acculturation results resulting from the long term and comprehensive cultural contact between Iraqi and Turkish Ottoman cultures at the level of architectural style of elite houses in Baghdad during the late Ottoman rule of Iraq. These results are represented by energetic maintenance of the main characteristics of the architectural identity of the style of the elite houses architecture. However this maintenance began to decline (the start of medium sized maintenance) beginning at the end of the period studied. The superficial characteristics of the architectural identity were a field in which interaction, effect and cultural exchange of medium depth took place during the period studied.

دور التغير في حاجات الساكن على خصائص تشكيل واجهة المسكن == The Role of Change In Resident Needs On The Properties of Forming The Elevation of The Residence

Author name: حسن عبد الرزاق حسن السنجري
Supervisor name: مقداد حيدر الجوادي
General topic: Architecture
Specific topic: Architecture Engineering
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: شكلت تغيرات نمط المسكن الحضري في العراق خلال القرن السابق اساسا لاشكالية في قدرة واجهته على توفيرالخصوصية البيئية والاجتماعية والتعبير عن هوية البيئة المحلية.وبنقد التوجهات الاساسية لحل هذه الاشكالية والمحددة بتحليل التكيفات الواقعية للنتاج السكني او درا | The basic changes of urban residence pattern in Iraq during the previous century have formed a foundation for a basic problems in its elevation ability to provide the social and environmental privacy and expressing the distinguished identity of the local environment. Through the criticism of the trends which try to solve this problem and which can be determined in analysis the real adaptations of the residence unit and by extracting data from the real residential production, or the specialized research studies which may prepare the necessary indexes to develop, a reference is made to the weakness of what has been presented by both directions in this aspect due to the change of the balance of the properties of the resident needs in the elevation increasing towards some apparent items of self needs in a way that explain the weakness of the ability of real production affected by these trends to create the suitable adaptability to realize other needs despite of its importance. the study also points out the weakness of these studies which tried to solve these problems by independently focusing its various items from the input of its extracted induces in the residential reality whether because of the disagreement of these items or the contrast of its indices with the priorities of real residential needs or the indices of its realization.On these bases, the study suggested a compromizing mechanism that depends on presenting the indeces that can realize the balance between realizing different needs of residence and the priorities of resident wills in the elevation based on an approach that depends on the use of the potentials of both real and research aspects in presenting its special indices and to examine the ones presented in the second aspect.The suggested mechanism, therefore presented its approach within a group of procedural steps depending first on extracting the indices of the residential reality. Being a representation of the resident wills and his priorities , these indices are compared with those extracted from the realization of different needs of residence.The results of the comparison can express the ability of research aspect on presenting its indices applicable in the residential reality whereas the deference may point out the extent to which the vision varies towards the priorities of residential need of the mechanisms of their realization between the two aspects and the ability of the residential reality to create its own indices by its own realistic mechanism and priorities. It also express the styles that can be adopted to inhance the efficiency of the research aspects in this respect. To practically test the suggested mechanism, it has been applied in the urban residential production in Mosul according to the prepared approach where the extracted practical conclusions showed the efficiency of the mechanism in extracting the realistic indices to realize the different needs in the residential reality and the effecting changes. The study also showed the limits of contribution and the evaluation of the architectural role whether in practical design or in research supporting studies in supplying this production with the additional indices to develop the residential production and the factors of success and failure in their role. The research concludes with some recommendations which focused on activating the cooperation between the two mentioned aspects and the role of architectural design in practice as an active joint capable of inhencing the transfer of indices between the two parties.

المعطيات الفكرية والشكلية للعمارة الرقمية واستدامتها == Theoretical And Formal Constituents of The Digital Architecture And Its Sustainability

Author name: علياء احمد محمود رشيد
Supervisor name: اريج كريم مجيد السدخان
General topic: Architecture
Specific topic: Architecture Engineering
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: يرتبط تطور مفهوم الاستدامة في التصميم العماري المعاصر مع تطور وتقدم التقانة وتوظيفها في انتاج العمارة، اذا مثل التفاعل بينهما حافزا مهما للمعماريين نحو تقديم صيغ جديدة للتفاعل مع البيئة المحيطة وما تطرحه منمحددات في عملية التصميم العماري. في ضوء ذلك، ي | The development of the concept of sustainability in the Contemporary Architectural design is related to the progress of technology employed in the production ofarchitecture ,the interaction between the two concepts is an important incentive for architects to provide new forms of interaction with the surrounding environment and itsdeterminants in the Architectural design process. In View of this, The research sheds the light on two fundamental concepts which took place in the last few decades in both Architectural Theory and Design : "Digital Architecture" with it's impact on Current Design approaches, and "Sustainability" with its role in formulating approaches of sustainable design, which the an exploration of the nature of their relationship and its impact on achieving "sustainable identity" is the pivotal core of this research. With Digitisation and new technological challenges resulting from rapid acceleration in the evolution of digital design and software and what provides of potentials in design and construction, thedigital architecture synchronized with the requirement of sustainability produces active and influential concepts, important changes in the Architectural mindset towards restructuring both process design and production methods in contemporary architecture, offers new insights into the generation format digital and Architectural resulting ' strategies for sustainable design.By examining the foundations associated with the concept of sustainability and sustainable architecture in the digital age, to determine the general problem in the "absence of a clear conceptual framework of the concept of sustainable architecture in the light of the impact of digitalization age. " And identified the specific problem on "the need to provide clear conception about employing digital architecture as as a method of design for achieving sustainable architecture". Resulting in the crystallization problem associated with : "the absence of clear framework of employing digital design appraoches in identify mechanisms for achieving Sustainability in Digital Architecture.Accordingly,the research assumes that "sustainable identity Association employ digitization in sustainable Architectural design process through the activation of intellectual and formal elements of digital architecture for digital design and select stratigiath. In the light of the problem and its premise might specify the general objective : building a comprehensive conceptual framework for the concept of sustainability in digital architecture and mechanisms of their achievement, which includes specific targets : diagnosticelements of sustainability in the light of digitization, then clarify the essence of digital architecture and its intellectual and formal elements, Identifying In order to achieve the objectives of the research and testing hypotheses, built structure, which comprises five chapters, ending with conclusions and future recommendations.

سياسات الاسكان الوطنية في العراق : دراسة مقارنة == National Housing Policies In Iraq : A Comparative Study

Author name: هدى احمد جعفر
Supervisor name: بهجت رشاد شاهين
General topic: Architecture
Specific topic: Architecture Engineering
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: الاسكان احد مرتكزات السياسة التنموية لاي بلد، ويمثل راس المال الثابت في اقتصاده. وبسبب العلاقة المتداخلة للاسكان كقطاع تنموي وخدمي في ان واحد،تظهر اهمية تنفيذ السياسات الاسكانية الوطنية الكفيلة بتفعيله على نحو يمكنه من التوصل الى تلبية الحاجة السكنية | Housing is one of the pillars of Development Policy for any country, and represents fixed capital in the economy.Because of the interrelationship of Housing as a development and a service sector at the same time, the importance of the implementation of national housing policies is demonstrated in a way that enabled to meet housing need within a specified period of time on one hand, and ensure the sustainability of the housing sector activity and productivity and its contribution to the economy and national development on the other.Chapter I introduced a number of related Housing studies(Planning,Housing,Economical,Social and ‏‏Legal), which revealed a knowledge problem : there is an interference related to housing concepts (housing and non - housing) and the absence of some of them, which led to lack of clarity of the appropriate characteristics of the environment for the implementation of National Housing Policies.These studies filtered a research problem : the lack of concepts clarity that allow the implementation of National Housing Policy, and its relationship with the social, economic , political and Housing contexts of the country.As the search looks at the National Housing Policies as an integrated system based on three foundations : Housing, Economic and Social, it developed a hypothesis that : the implementation of the National Housing Policies is based primarily on non - Housing rather than Housing concepts.The importance of research lies in that it presented a vision of Housing concepts (such as Housing Standards, Housing Patterns, Housing Tenure, Methods of Housing Provision) and other non - housing (the role of the state in the economy, and the development of the tripartite relationship of individuals - - society and the State), that underlies the implementation of National Housing Policies, and reflects the whole social, economic, and political contexts ,and allows the implementation of these policies.Chapter II focused on a number of Housing concepts (Housing Standards, Standard Policies, Housing Patterns and drawing Housing Indicators and elements that affects the selection of the dwelling. It distinguished between the Quantitative and Qualitative Deficit concepts, and their relationship to the concept of Affordability and Affordable Housing, and looks at the concepts of income, consumption, house price, Housing Stock and Housing Tenure from angles with deeper intellectual and philosophical dimensions, under a number of economic and social variables. Housing Provision Methods analysis (Supply and Empowerment) reveals unforeseen overlapping and strong relationships that affect the implementation of the National Housing Policy.Chapter III introduces economic concepts, where Housing is governed by the nature of the state role in the economy, at the level of intervention and coordination, the importance of the state institutions power compared by its functions.In a comparative context, the role of the state in the Islamic Economy, its involvement and its relationship with the individuals economic freedom are parallel, complementary and restricting. It appears that this intervention, as it has a legitimate back support, and other philosophical - political one, it explores lost dimensions of the state. On the other hand, the diversity of economies (Economies in transition, Token, and Market Economies), is reflected on the characteristics of the Housing Market in the Market Economy Policy. These characteristics are evident in comparison between the role of the state in a Centralized Economy and the Market Economy. It is no secret that the Development and its forms (political, economic, social and cultural), its concept in the thought of Islam, the way it is managed, and even the Myth of Development (as an opposite concept) have an obvious effect, along with the concepts of trust ,well - being and prosperity, and the role of Islamic State in the well - being.Accordingly, Economic Policies in Iraq could be understood ,with their former , current, and future approaches, and the National Development Plan in Iraq.Chapter IV deals with Social Concepts, that are almost the same in most societies (individual, family, society, principles, values and ethics), but the characteristics and relationships between these concepts vary from one community to another, and one environment to another. Research, as a general framework, deals with the concept of Sociology of Housing, as affected by the Transitional Stages, their relationship to Revolutions and their impact on society. The concept of Social - wise Capital, the tripartite relationship individuals - society - the state, the relationship of individuals with the state, Care Ethics, Trust and Social Mobility, together with the traditional social concepts such as standard of living , family size, on one hand, and is unforeseen, linked to the planning and implementation of Housing Policies.Chapter V deals, in a brief and intensively, Housing Policies Structure in general. And it presents some concepts that have been associated with these policies. In acomparative context, it deals with Housing Policy in Malaysia, the United Kingdom, and the Hashemite Kingdom of Jordan.Chapter VI, the research analyzes a number of studies and policies that are seen as key stations in the legacy of Housing Planning in Iraq, and compares National Housing Initiative in 2013, and the National Housing Policy 2010 - 2016, to reach a number of general and detailed conclusions and recommendations.

الحضرية الجديدة واستدامة المدن المعاصرة == New Urbanism And Sustainability of Contemporary Cities

Author name: اشواق فاضل مخيبر
Supervisor name: انعام امين البزاز
General topic: Architecture
Specific topic: Architecture Engineering
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: يركزالمحور العام للبحث على مفهوم الحضرية الجديدة Urbanism) New (، ودورها في تحقيق الاستدامة في المدن المعاصرة. وتبرز اهمية المحورالعام في بناء قاعدة معلوماتية عن مفهوم الحضرية الجديدة وهو احد المواضيعالمهمة التي برزت في الاونة الاخيرة في العالم. فيما تب | The general idea of research focuses on concept of ( New Urbanism ) and its role for achieving sustainability in the Contemporary cities. Importance of research in building information base on ( New Urbanism ) is one of important subjects that appeared lately in the world wile the special idea importance is focused on building information base for many of name concerning with ( New Urbanism) concept and application mechanisms. The theoretical dissertations resulted reason behind this , lack to knowledge theory with accuracy and generalization in determining ( New Urbanism) concept and its applications in the urban design. And promoting this knowledge problem of research determined as the following : ( Absence enough scientific theory on appearance modern knowledge cap represented by determining (New Urbanism) and its role in achieving sustainability in the contemporary cities.Supposition of research : achieving sustainability in contemporary cities done according to the New Urbanism standards and scales under this.aims of research determined : 1.Disclosure about the importance of the new urbanism role in achieving sustainability of contemporary cities 2. Reached the foundations Development in accordance with the principles of the new urbanism and standards and Sustainability of cities standards and make it a strategy to create urban sustainability and application indicators resulted from theoretical framework on case studies include group projects, modern cities , Different, local, and Arab,. Plan of research : research mechanism of analysis number of previous studies for concluding terms of the theoretical framework and based on the lately analyzed study steps for establishment general vision for New Urbanism concept and concluding their dimensions bases and effect on achieving urban sustainability in contemporary cities because covering the constructing aspect of Sustainable Cities standards then application these standards on projects of local, Arab ,and international cities. The first chapter divided into two axes ,first axes determines New Urbanism movement ,the second axis deal with studies, according to the sequence of time which provided support and to prove its existence knowledge gap.The second chapter includes concept , foundation bases and properties of contemporary cities characterized by design and form of city, third chapter focused on Sustainable Cities and also divided into two axes.First axis is sustainability determines and sustainable building while ,second axis included urban sustainability determines urban design sustainable in the environment and place contemporary cities types of sustainable cities for concluding qualified type of contemporary cities and soling their problems and working on minimizing their challenges, fourth chapter includes Sustainable Cities standards and( LEED) standards for development city then reaching to final standards of sustainable cities and limiting terms of final theoretical framework terms that covering New Urbanism its constructing aspect. fifth chapter included two axes, first axis includes the theoretical framework for indicators of new urbanism movement , proposed mechanisms for solving problems and indicators the compact and its role in the urban sustainability reaching to the final theoretical framework while ,the second axis includes application theoretical framework terms on three projects in Iraq ,Dubai and Canada ,the sixth chapter concerned with results of show analysis of questionnaire ,the seventh chapter focused on final results in tow axes, the first on axis focused on results of theoretical aspect, the second one focused on the results concluded from the practical study and at last final recommendations reviewed with proposing number of future researches and limited the useful direction from research.

تطوير استراتيجية لادارة الشركات الانشائية العامة باتجاه هيكلتها (الشركة العامة للتصميم والانشاء الصناعي) كحالة دراسية == Developing A Strategy For The Management of Government Construction Companies Towards Its Restructuring : State Company For Industry Design &Construction As A Case Study

Author name: ماهر حماد جوهان الشمري
Supervisor name: صدقي اسماعيل رزوقي
General topic: Civil Engineering
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: تمثل شركات القطاع العام جزءا كبيرا من القطاع الحكومي وتلعب دور اساسيا في نمو اقتصاد البلد، الا ان هذه الشركات تعاني كمثيلاتها في دول العالم الكثير من المشاكل التي تؤثر على عملها وبقائها واستمراريتها، في غمار التحولات العالمية لاقتصاديات السوق الحرة والع | State - owned companies represent a large part of the Iraqi public sector, and play a key role in the growth process of the country and a pillar of its economy.However, these companies like others in countries all over of the world suffer from a lot of t

التحليل بطريقة العناصر المحددة للفعل الغشائي في سطحات الجسور الحديدية والسقوف الخرسانية المعززة بالياف فولاذية == Finite Element Analysis of Membrane Action In Steel Deck Plates And Fibrous Concrete Slabs

Author name: حيدر حسين حريب عمونة
Supervisor name: صبيح زكي الصراف
General topic: Civil Engineering
Specific topic: Structural Engineering
Degree: Doctorate
Language: English
University location: Baghdad
First pages:
Abstract: تتناول هذه الدراسة التحليل بطريقة العناصر المحددة لسطحات الجسور الحديدية (steel deck plate) والبلاطات الخرسانية المعززة بالالياف الفولاذية مع الاخذ بنظر الاعتبار تاثير الفعل الغشائي لهذه المنشات. استخدم البرنامج المعروف ANSYS لغرض تحليل سطحات الجسور الحدي | This study deals with the finite element analysis of steel deck plates and fibrous concrete slabs allowing for membrane action. ANSYS software is used to analyze the steel deck plates adopting large deformation analysis (to allow for membrane action) and

تطوير نظام اداري لقواعد اختيار اسلوب التنفيذ المتسارع في مشروع قطاع المباني == Developing Managerial System For Selecting Fast - Track Implementing Approach For Building Sector Projects

Author name: حاتم خليفة بريسم العجيلي
Supervisor name: احسان محمد شيرزاد
General topic: Civil Engineering
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: اصبحت المشاريع في هذه الايام اكبر حجما واكثر تعقيدا وتاخذ وقتا اطول للتنفيذ مما كانت عليه في السابق, وقد نتج عن ذلك تاخير انجاز الاعمال واكمالها لاسباب عدة منها ما يتعلق بظروف العمل في المشروع ومنها ما يتعلق بعدم وجود ادارة انشائية تستوعب العملية الانشائي | Projects nowadays have become bigger and more complex and they take along time to be executed as they were in the past. This resulted in the delay of accomplishing these works for many reasons among to which due to the work conditions in the project and

رفع كفاءة وانتاج محطة تجهيز مياه الشرب موقعيا : دراسة خاصة لمحطة تجهيز المعهد التقني / المسيب == Upgrading of Al - Mussaib Technical Institute Water Treatment Plant

Author name: جواد كاظم عبود الرفاعي
Supervisor name: عدنان عباس علي السماوي | رياض حسن هادي الانباري
General topic: Civil Engineering
Specific topic: Environmental Engineering
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: جرى في هذا البحث اجراء سبعة دراسات لتحليل البيانات المتعلقة بالخواص الفيزيائية والكيميائية والبايولوجية لمياه المصدر المائي (قناة مشروع المسيب) عند موقع الماخذ للمحطة ( محطة المعهد التقني / المسيب ) في الكيلومتر (11) من منبعه في شمال مدينة المسيب وكذلك ال | In this research an experimental work was carried out into seven studies for analyzing physical, chemical, and biological data of raw water source at Al - Mussiab - Mushroa canal project (M.M.canal) on the (11th km) from the upstream at north of Mussiab c

تطوير نظام للسيطرة على المواد في المشاريع الانشائية == Development A System To Control Materials on Construction Projects

Author name: نزار نعمان اسماعيل حسن
Supervisor name: زياد سليمان محمد خالد
General topic: Civil Engineering
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: تشكل مرحلتي التخطيط والسيطرة العمود الفقري للادارة الحديثة وخاصة فيما يتعلق بادارة المواد وذلك لما لهاتين المرحلتين من دور اساسي في تقليل الهدر والضياع والتلف التي الذي تتعرض له المواد الانشائية في دورة الحياة للمشروع الانشائي. الامر الذي يستوجب استخدام | Planning and monitoring are Considered which management depending on them in general and materials management particularly ; these two element participate effectively in decreasing wastages which occur in construction materials during it’s using in constr

ادارة التوريد المستدام للمواد في المشاريع الانشائية في العراق - شركة المنصور للمقاولات حالة دراسية == Management of Sustainable Procurement of Materials For Construction Projects In Iraq, Case Study : Al - Mansour Company For Contracting

Author name: افراح محمد حسن كشكول
Supervisor name: Sawsan Rasheed Mohammed
General topic: Civil Engineering
Degree: Doctorate
Language: English
University location: Baghdad
First pages:
Abstract: ان التطور العمراني المتزايد ومحدودية موارد الارض يتطلب ايجاد طرقا بديلة للانشاء ليكون انشاءا مستداما حفاظا على الموارد والبيئة من التلوث وتقليل استهلاك الطاقة غير المستدامة التي تتسبب في تلوث البيئة واستبدالها بالطاقة المستدامة.تناول هذا البحث مشكلة تور | The increasing constructional development, ensure alternative sustainable sin addition to limited resources demands to obtain alternative solutions that preserve resources, environment and energy.This research deals with sustainable procurement of materi
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