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Author name: سهيلة عبد الزهرة مستور جبار الحجيمي

Supervisor name: نضال شاكر جودت الهاشمي

General topic: Administration and Economics

Specific topic: Economy

Degree: Doctorate

University: Mustansiriyah University

Language: Arabic

University location: Baghdad

First pages:

دراسة مقارنة لبعض طرائق تقدير الانموذج الديناميكي المكاني الخاصة بـ (Panel Data) مع تطبيق عملي == Compared Study To Some of The Methods of Estimating The Dynamic Spatial Model For (Panel Data) With Practical Application

Author name: سهاد علي شهيد مجيد التميمي

Supervisor name: حامد سعد نور الشمرتي

General topic: Administration and Economics

Specific topic: Statistics

Degree: Doctorate

University: Mustansiriyah University

Language: Arabic

University location: Baghdad

First pages:

Abstract: يعد انموذج القياس الاقتصادي المكاني (Spatial Econometrics Model) احد انواع النماذج القياسية اذ تهتم بدراسة تاثير التفاعلات المكانية مابين الوحدات الجغرافية على الظاهرة المدروسة، تلك الوحدات من الممكن ان تكون مدن، بلديات، مناطق، دول، محافظات،... الخ. وت | Spatial Econometrics models are part of the Econometrics models as concerned with the impact of spatial interactions between geographic units. These units could be cities, municipalities, regions, states, provinces, etc..... It can also be used such models to explain the behavior of economic factors, geographic units, such as individuals, companies, or governments, if they were linked with each other through a network, but this type of studies in spite of a lot of use but less common.Should be noted that the spatial modeling studies differs from the time - series modeling studies, as the time - series studies focuses on the dependency between observation when a period of time and used the symbol (t - 1) to refer to the Lagged variables in time. It must be emphasized here that the (Spatial Econometrics) is not a direct extension for (Time - Series Econometrics) for two reasons; The first is that any geographical units can effect each other mutually, while it cannot be if they were tow observation at a certain time. Another factor most complex wide variety of units of measurement, which qualifies them for modeling spatial dependency (convergence, distances, bonding, etc...) compared with the measurement time dependency (time).In this thesis was to review some of the parametric techniques to estimate (Spatial Dynamic Panel Data Model (SDPD)), as there is dependent variable Lagged in time and extra (Endogenous Variables) in Spatial Dynamic Panel Data Model (SDPD) invalidate the use of estimation methods known like (Ordinary Least Square (OLS)) and the method (Maximum Likelihood (ML(. To overcome these problems, there are many empirical studies that have been applied in a manner estimate (Generalized Moment Method (GMM)), which were developed by each of the (Arellano & Bover 1995) and (Blundell & Bond 1998). As the main reason behind the use of estimator (GMM) to estimate the (SDPD) model is its ability to correct the interference (Endogeneity), which came by spatial lag variable also reason is due to the internal variables. In addition, it is estimated (GMM) is robust to some econometric issues such as measurement errors and poor (Instrumental Variable (IV)), it can also control the problem (Heteroskedasticity) and the problem (Autocorrelation) in the random error term, add to that the flexibility in the implementation of the calculations. In addition to the method (GMM) can be used (Quasi - Maximum Likelihood Estimation (QMLE)) when (Random Error) is distributed (Independent and Identical Distribution (iid)) with Mean zero and variance (?_?^2(.Estimated which is obtained be biased and inconsistent so it was (Bias Correction) to estimator (QMLE), also called the method of estimation of these (The Direct Approach).It has also been used (The Transformation Approach) for the purpose of processing the Spatial before the estimate to reduce bias as much as possible.As one of the most important goals is to study the effect of( Spatial Dynamic Effect)) sense of how dependent variable coefficients change that represents the (financial allocations for the program of economic sectors of the regions development) Lagged in spatially and in time and represented by )W_n Y_(n,t - 1)(between the provinces as well as the impact study of by Lag spatial dependent variable )W_n Y_nt( for each province of the Iraqi provinces and at certain period of time. Add to describe the effects of explanatory variables (Exogenous Variables) any (of economic sectors of each province for a period of a certain time) represented (b agricultural sector, industrial sector, transport sector, buildings and services sector, education sector) level of each province for the period (2008 - 2015).In the case of the first model any presence influences the spatial fixed only the better way transfers the larger time periods (T), the estimators (? ?_nT) be consistent (Consistence) and possesses a good estimator convergent properties correct the bias is more effective and has a proximity naturally parameter characteristics (?). The second model in the case of any effects the presence of spatial and temporal fixed together, was also the best way transfers from the direct method the larger time periods (T).As in the case of the practical side show in the case of both models weakness autoregressive spatial coefficient of investment allocations it does not have any interaction between the provinces where positively affecting the distribution of assignments better and to meet the economic development of each province

Author name: محمد جاسم محمد

Supervisor name: ظافر حسين رشيد النجار

General topic: Administration and Economics

Specific topic: Statistics

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

Author name: هيثم عبد الله سلمان

Supervisor name: علي حسين علي المشهداني

General topic: Administration and Economics

Specific topic: Economy

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

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

Author name: هند وليد عبد الرحمن الجبوري

Supervisor name: محمود مهدي حسن البياتي

General topic: Administration and Economics

Specific topic: Statistics

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

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

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

Author name: هديل كاظم سعيد

Supervisor name: صلاح محمود عبد الكريم الرحيم | منقذ محمد داغر

General topic: Administration and Economics

Specific topic: General Administration

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

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

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

Author name: هالة حمد ماجود

Supervisor name: صباح مجيد سعيد النجار

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

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

Author name: ندوة هلال جودة

Supervisor name: نبيل جعفر عبد الرضا المرسومي

General topic: Administration and Economics

Specific topic: Statistics

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

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

Author name: نبيلة عبد الهادي فائز الشريف

Supervisor name: ظافر حسين رشيد النجار

General topic: Administration and Economics

Specific topic: Statistics

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

Author name: مؤيد محمد علي فضل الفضل

Supervisor name: هاشم علي هاشم الموسوي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

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

Author name: مهند هادي صالح الهوازي

Supervisor name: منال جبار سرور السامرائي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

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

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

Author name: مهند عزيز محمد الشلال

Supervisor name: هناء عبد الحسين محيميد الطائي

General topic: Administration and Economics

Specific topic: Economy

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

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

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

Author name: مهند خليفه عبيد المحمدي

Supervisor name: فارس كريم بريهي | ناظم عبد الله عبد

General topic: Administration and Economics

Specific topic: Economy

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

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

Author name: محمد حسين عبد الحميد جواد البيرماني

Supervisor name: اموري هادي كاظم الحسناوي

General topic: Administration and Economics

Specific topic: Statistics

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

Author name: لميعة باقر جواد الجواد

Supervisor name: عبد المجيد حمزة الناصر

General topic: Administration and Economics

Specific topic: Statistics

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

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

Author name: لمياء محمد علي البدراني

Supervisor name: لميعة باقر جواد الجواد

General topic: Administration and Economics

Specific topic: Statistics

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

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

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

Author name: قيس حمد سلمان

Supervisor name: سعد علي حمود عباس العنزي

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

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

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

Author name: فضل لطف ناشر عبيدان

Supervisor name: هاشم علي هاشم الموسوي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Basrah

First pages:

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

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

Author name: فرح هادي حسين النعيمي

Supervisor name: علي حسون فندي الطائي

General topic: Administration and Economics

Specific topic: General Administration

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

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

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

Author name: فرح عصام حسن

Supervisor name: ابتسام مصطفى كمال

General topic: Administration and Economics

Specific topic: Statistics

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

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

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

Author name: ﻓﺭﺍﺱ ﺍﺤﻤﺩ ﻤﺤﻤﺩ ﺍﻟﻤﻬﻨﺎ

Supervisor name: عبد المجيد حمزة الناصر

General topic: Administration and Economics

Specific topic: Statistics

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

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

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

Author name: فاطمة مصحب لفتة

Supervisor name: ثائر محمود رشيد العاني

General topic: Administration and Economics

Specific topic: Economy

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

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

Author name: فاطمة عبد الحميد جواد البيرماني

Supervisor name: صباح منفي رضا الشمري

General topic: Administration and Economics

Specific topic: Statistics

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

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

اثر الانظمة الخبيرة في تحسين المعلومات الكلفوية

Author name: فاطمة زيد سلمان القرة غولي

Supervisor name: نصيف جاسم الجبوري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

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

Author name: غياث حميد مجيد

Supervisor name: فارس طاھر حسن الكواز

General topic: Administration and Economics

Specific topic: Statistics

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

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

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

Author name: عواطف جلوب محسن

Supervisor name: صفاء احمد محمد العاني

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

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