عرض: 25 50 75 100 النتائج

نتائج البحث: 75 من أصل 34,822

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

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

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

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

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

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

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

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

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

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

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

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

القياس والافصاح المحاسبي عن الموجودات والمطلوبات المحتملة والمخصصات وانعكاساتها على خاصية التمثيل الصادق Accounting Measurement And Disclosure of Contingent Assets, Liabilities And Provisions And Their Reflections On The Faithful Representation Characteristic

اسم المؤلف: ندى كاكي بيرة لوائي
اسم المشرف: عباس حميد يحيى التميمي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تمثل الموجودات والمطلوبات المحتملة والمخصصات واحدة من القضايا التي تواجه الوحدات الاقتصادية في تاريخ اعداد القوائم المالية، وهي تنتج من ظرف او مجموعة من الظروف التي تنطوي على حالة عدم التاكد، والتي تعتمد على نتائج الاحداث المستقبلية، وعلى ذلك فان القوائم | contingent assets , liabilities and provisions Represent and one of the issues facing the economic entities at the date of preparation of financial statements. they raised by circumstance or set of circumstances which the condition of uncertainty, which depend on the outcomes of the future events, and therefore, the financial statements and explanatory notes attached to them should include credible information about contingent assets , liabilities and provisions, which reflect positively on the making economic decisions. The research aims to identify the nature of contingent assets , liabilities and provisions faced by economic entities, and how they are measured and disclosed in the financial statements and explanatory notes attached to them, and there reflections of the Faithful representation characteristic of accounting information and their sub - characteristics. The research reached several conclusions the most important as following : 1. The administrations of sample of the research of companies have a responsibility the weakness of measurement and disclosing contingent assets, liabilities and provisions in their annual financial reports, and refers the case to the weakness of the commitment of the majority of companies research sample to measurement and disclosure requirements for contingent assets, liabilities and provisions, perhaps this is due to the weakness of the attention and expertise of administrations of these companies in this field, moreover, the absence of a local accounting standard that includes measurement and disclosure requirements for the contingencies. the results of the descriptive analysis for annual financial reports (2010 - 2013) showed That a large percentage of the research sample not comply with the requirements of Accounting measurement and disclosure about contingent assets, liabilities and provisions. 2. attributed the reasons for the weakness accounting measurement and disclosure of contingent assets, liabilities and provisions from the research sample companies in part to the weakness of experience and knowledge of workers in the financial departments in companies with accounting treatment of the contingencies and provisions, as well as the weakness of its ability to keeping up with the requirements of accounting standards,particularly IAS (37) in respect of contingencies and provisions. Research Presented several recommendations the most important of them are following : 1. The Necessity for companies administrations to commit with requirements of accounting rules and standards on the contingencies, particularly with regard to the rules of recognition, measurement and accounting disclosure for contingent assets , liabilities and provisions, as well as the recognition of gains and losses resulting from it, as well as to determine the circumstances or situations that led to her appearance and that will lead eventually to the recognition of gains or losses, as well as the identification of Accounting procedures that would avoid the risk of contingencies. Through the establishment of a provisions for future contingencies to ensure the continuity of those companies and to avoid bankruptcy. 2. The departments of companies in promoting awareness among workers in the financial departments with regard to international accounting standards and rules of recognition, measurement and disclosure contained therein, especially those standards relating to the contingent assets, liabilities and provisions through workshops, courses and scientific seminars that deal with this subject, And to encourage the parties to follow international accounting standards by all means available.

الية مقترحة للابلاغ المالي عن الاصول الثابتة - الممتلكات والمصانع والمعدات - في الوحدات الحكومية العراقية وفقا للمعيار الدولي 17 - قطاع عام لتعزيز المساءلة واتخاذ القرارات Proposed Mechanism of Financial Reporting For Fixed Assets - Property, Plant And Equipment - In The Iraqi Government Units In Accordance With International Standard 17 - Public Sector To Strengthen Accountability And Decision - Making

اسم المؤلف: ندى سلمان حبيب
اسم المشرف: بشرى نجم عبد الله المشهداني
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف البحث الى عرض ومناقشة مفهوم الاصول(*) بشكل عام ومفهوم الممتلكات والمصانع والمعدات بشكل خاص مع بيان اهمية المحاسبة عنها وفقا لاساس الاستحقاق وتوفير المعلومات المحاسبية في مجال المساءلة وتطوير الاصول ولا سيما اصول البنى التحتية , وعرض وتحليل متطلبات م | The research aims to present and discuss the concept of assets * in general and the concept of property, plant and equipment, in particular with an indication of the importance accounted for according to the accrual basis and provide accounting information in the area of accountability and the development of the assets, particularly the assets of the infrastructure, and the presentation and analysis of IAS requirements of the public sector IPSAS 17 "property and plant and equipment "and to identify areas of shortcomings in the relevant accounting practices based on cash basis Iraqi government units, as well as a proposed financial reporting mechanism for assets "property, plant and equipment" in the Iraqi government units provide useful information enhances the accountability and economic decision - making about the preservation of those assets and develop especially asset infrastructure with the application of the proposed mechanism in one of the Iraqi government units selected ( The research sample). Has been to reach a set of conclusions notably that there is a significant difference between the accounting treatments of property, plant and equipment in accordance with International Accounting Standard public sector IPSAS17 the accounting system of government decentralization in Iraq, and because of this difference in treatment mainly to the difference in basis of accounting adopted by the International Accounting Standard for the public sector IPSAS17 namely an accrual basis when the accounting system of decentralized government in Iraq will depend on a cash basis.The research was presented a number of recommendations represented the most important of the issuance of legislations and laws that allow the shift in accounting for the assets of the Iraqi government units from cash basis to accrual basis according to the standard of the International Public Sector Accounting IPSAS 17, with adjustable decentralized accounting system of Iraq to reflect accounting treatments on according to the accrual basis, and modify both rankings budget items and evidence of accounting and finance to include new accounts required by the adoption of the accrual basis with advance planning and careful transformation process represented a strategy implementation of a deliberate cover all stages of the process in light of a specific time frame with the adoption of the proposed mechanism of financial reporting for the assets of government units in accordance with the standard international public sector Accounting IPSAS 17 "property, plant and equipment" and the need for the availability of the necessary requirements for the application and the most important of these requirements the availability of qualified personnel to work on according to the accrual basis, as well as the shift towards automated accounting work

تحليل وقياس اتجاهات الفقر في العراق للمدة 1980 - 2005

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

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

اسم المؤلف: نبيلة عبد الهادي فائز الشريف
اسم المشرف: ظافر حسين رشيد النجار
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان اساليب الانحدار اللامعلمي توفر طريقة كفوءة في ايجاد شكل في مجاميع البيانات بدون فرض انموذج انحدار معلمي حيث اننا نلجا للانحدار اللامعلمي عندما لا نملك انموذج معلمي محقق منه بصورة جيدة للموضوع قيد الدراسة او عندما نملك انموذج معلمي محقق منه بصورة جيدة

علاقة واثر نتائج قياس وتحليل تكاليف الجودة في الاداء المالي : دراسة تطبيقية في شركة بغداد للمشروبات الغازية

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

محاسبة استهلاك الموارد في ظل تدفق القيمة وانعكاسها على الاستغلال الامثل للطاقة Resource Consumption Accounting In Lighting of Flow Value And Reflection On The Optimal Exploitation of Energy

اسم المؤلف: ميعاد حميد علي الربيعي
اسم المشرف: منال جبار سرور السامرائي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد الموارد العنصر الرئيس في القطاع الصناعي مما يتطلب استخدام الطرائق التي تحافظ على هذه الموارد واستغلالها الاستغلال الامثل وتوفير معلومات تساعد المدراء على اتخاذ القرارات في الاجلين الطويل والقصير وهذه المعلومات تتطلب القياس الدقيق للتكاليف وتخصيص التكا | The resources the main element in the industrial sector, which requires the use of methods that maintain these resources and optimal utilization and providing information to assist managers in making decisions in the long and short - term and this information requires accurate measurement of the costs and the allocation of untapped costs only on production units to reduce the cost per unit and upload actual costs. From the foregoing Given the importance of energy to measure and identify untapped energy tasked to track the flow of value in the production process cost it has been the goal of research is to identify the shortcomings of the traditional cost systems in the field of idle capacity measurement with an indication of the role of the entrance Accounting consumption of resources in light of the flow of value to measure the untapped energy during the operational process and represented the research sample in one of the industrial units that were equipped with the Iraqi market a product dyes with high quality that surpass the quality of competing products the researcher applying entrance Accounting consumption of resources on the company's data, as well as a range of personal interviews to some of the workers, managers and all disciplines have reached researcher to a number of conclusions the most important one) that the integration between each of the entrance to the accounting resource consumption and system project resources leads to provide appropriate information to make decisions and set up an integrated database covering all aspects of the unit 2) There is a difference between the share of each of the sections productivity sectional service costs between both the user the traditional system by the company and the entrance of accounting resource consumption due to the different methods of distribution between the two where the first depends on the distribution on the amount of output, measured in liters while the second, it depends on the causes of different cost have been identified are to achieve homogeneity in the distribution of costs and in accordance with the amount of consumption of resources 3 ) that the combined costs in accordance with the flow of easy to understand the value by accountants and non - accountants because it is straightforward and serve the internal decision - making can not be used for external purposes because they do not conform with accepted accounting standards generally accepted as out search a set of recommendations perhaps the most notable one) on the economic unit count on more than one basis in the distribution of sectional service costs on sections productivity as the unit's reliance on the quantity produced in the distribution of all costs makes the distribution process is fair, such as distribution of water resources where the share Abanntleight 27% of the water resources costs because it is the only product that requires large amounts of water during production 2) the need to use the entrance accounting resource consumption in all production units because of its features help to reduce the unit costs of producing and identify idle capacity costs and optimal utilization

انعكاس قيد التحفظ في نظرية التعاقدات باتجاه تعزيز جودة الابلاغ المالي المحاسبي باطار محاسبة الاستحقاق Reflection of Conservatism In The Contracting Theory Towards Enhancing The Quality of Financial Accounting Reporting In Accrual Accounting Rame

اسم المؤلف: ميسون داود حسين
اسم المشرف: سلمان حسين عبد الله الطيار
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تنشا الوحدة الاقتصادية من سلسة عقود تبرم بينها وبين عدد من الاطراف ذات العلاقة وتتاثر عملية ابرام هذه العقود تاثيرا كبيرا بالارقام المحاسبية الظاهرة في التقارير والقوائم المالية وطالما ان هذه الارقام تتغير بتغير السياسة المحاسبية المتبعة (ومن هذه السياسات | The economic entity establishing on a series of contracts between it and numbers of persons who have relationships and this contracting operations affected by accounting numbers that appeared in financial statements and reports. As long the accounting information changing According to accounting policies , one of these policies that affected is( Accounting conservatism) will reflect on contracting operation. Thus the financial reporting will affected and we spouse the accounting policies working for achieve or enhance financial reporting quality in order to meeting financial reporting users’ needs.For this the goal of this research was to show the role of conservatism In contracting operation and its trace in enhance financial reporting and the research has reached to a set of important conclusions : 1 - Some of accounting policies including conservatism may be achieve or enhance financial reporting for some users.2 - Some accounting policies including conservatism effect on some contracts with economic entity between it and persons in or out economic entity especially that which has connection with net income like incentive contracts or management consumptions. The researcher has reached to a numbers of recommendations 1 - Implement the accounting policies in right way to meet all users’ needs for enhancing financial reporting quality.2 - Monitoring working of economic entities to reduce managers behavior by practicing conservatism like earning management by setting laws and instructions that constraining accounting conservatism.

التعلم التنظيمي والذاكرة التنظيمية واثرهما في استراتيجيات ادارة الموارد البشرية : دراسة تشخيصية تحليلية في عينة من المنظمات الصحية Organizational Learning & Organizational Memory & Their Effects On Human Resource Management Strategies Diagnostic & Analytic Study In A Sample From Health Organizations

اسم المؤلف: مؤيد يوسف نعمة الساعدي
اسم المشرف: سعد علي حمود عباس العنزي
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تفاعلت ثلاثة متغيرات لتشكيل الاطار الفكري والفلسفي لهذه الدراسة، وهي ( التعلم التنظيمي والذاكرة التنظيمية واستراتيجيات ادارة الموارد البشرية )، وقد انطلقت الدراسة من مشكلة معبر عنها بعدد من التساؤلات الفكرية والتطبيقية، استهدف من الاجابة عنها استجلاء | Three variables interacted to form the ideological and philosophic frame of this study which are ( Organizational Learning , Organizational Memory & Human Resource Management Strategies ) , this study started from a problem expressed by of applied and ideological wonderments to answer these questions in order to illustrate the philosophy theory and ideological functions of these variables because they are new subjects at Arabic environment in general and Iraqi environment in special and determine its level of importance , its effect and the ability of using it at application environment which formed from a sample from health organizations which depend on a knowledge ( intensive , average intensive and low intensive ) , the researcher expects it is near to the learning organization situation , the sample of study was determined by ( 51 ) persons from knowledge makers. The study used non parametric statistical tools in analyzing , information treatment and data treatment by depending on statistical programs as ( spss 13& Minitab ) , the study methologized at a research methodology depend on analysis so the study is analytic and determine ism and its importance will appear in ideological and philosophic origin for study variables depend on application effort for actuality of organizational learning and it's role in building organizational memory and capability range this memory at controlling the studied organizations at the use from its knowledge and storage expertise in treatment its problems in frame of actuality of its human resources and capability of reforming effective strategies to manage these resources in frame of organizational learning philosophy in order to get learned resources capable at given these organizations enough elasticity for adjustment with the environment variables and achieving permanent competitive feature. The study including seven chapters , the first one was devoted to state the important previous studies , the second , third and fourth chapters were devoted to strengthen study variables ideologically and philosophic , where as the fifth and sixth chapters were devoted for analyzing and statistical treatment, the last chapter involved conclusions , recommendations and suggestions. The study conducted to idological theory and applied conclusions which determine actual of organizational learning philosoohic found at application environment , determined natural of organizational memory philosophic , building and usage , Knowing the actual of human resource worker in researched organizations and introduced recommendations most of them from the resercher's observation's and therest from theory and applied recommendations

انموذج مطور لبطاقة العلامات المتوازنة على وفق متطلبات تقويم الاداء الاستراتيجي للنشاط المصرفي : دراسة ميدانية في عينة من المصارف الاهلية في العراق A Developed Model of The Balanced Scorecard According To Requirements of Strategy Performance Measure of Bank Activity A Survey Study On A Sample of Private Bank In Iraq

اسم المؤلف: مؤيد محمد علي فضل الفضل
اسم المشرف: هاشم علي هاشم الموسوي
الموضوع العام: الادارة والاقتصاد
السنة: 2004
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: This research aims to present a model of balanced scorecard which is developed according to the requirement of strategy performance measure of private banks in Iraq where it wouldn't overcome the defects of financial analysis approaches adopted now a days which, represents not only its inability to create a balance between first the strategic and operational objectives, and second its insufficiency in collecting the financial and non financial measures, but also to overcome the defects of other approaches such as Add - Value Market model, Add - Value for productivity and Stakeholder measures.Serving this target, the research puts his hypothesis as follows : ((The use of Balanced Scorecard which is developed according to the requirements of bank activity performance will help to measure the comprehensive of bank activity performance will help to measure the comprehensive and detailed strategy performance of the bank in such away that enables to do a place and time comparisons for the bank and on the other hand to put a mechanism that limits the strategy performance average of the bank in general in away which enable to limit the banks degrees, it means specifying the best bank in performance then the less and the least)).To achieve the aim of this research and to test the validity of its hypothesis, the research developed the original model of the balanced scorecard by including some measures and excluding others according to its statistical test results. Then the developed model way applicated on the research sample which includes five selected banks from the private bank sector in Iraq on the basis of their historic background of practicing the activity in banking market of Iraq. The results a asserts the hypothesis and a chives its main objects

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

اسم المؤلف: مهند هادي صالح الهوازي
اسم المشرف: منال جبار سرور السامرائي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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)

اسم المؤلف: مهند عزيز محمد الشلال
اسم المشرف: هناء عبد الحسين محيميد الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2014
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: مهند خليفه عبيد المحمدي
اسم المشرف: فارس كريم بريهي ناظم عبد الله عبد
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

تصميم وتطبيق المدخل التفاعلي لجدولة ورش التدفق باستعمال المحاكاة : دراسة حالة في مطبعة رقم (1) التابعة للشركة العامة لانتاج المستلزمات التربوية Designing And Application of The Interactive Approach To Schedule Flow Shops Using Simulation A Case Study At Printing House No. (1) / The General Company For The Production of Educational Requirements

اسم المؤلف: مها كامل جواد ال مصطفى سليم
اسم المشرف: غسان قاسم داود سلمان اللامي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: افرز البحث العلمي في مجال ادارة الانتاج والعمليات انجازات عديدة لتطوير اساليب لحل المشكلات العملية للجدولة، وامتدت تلك الاساليب بين الطرائق الاجتهادية الى الخوارزميات الجينية، ويستدل من البحوث والدراسات الى فاعلية وملائمة هذا الحقل للمزيد من البحث العل

قياس جودة الارباح المحاسبية في ظل تبني مدخل القيمة العادلة لتقييم الاستثمارات المالية Measure The Earning Quality Under Adoption The Fair Value Approach For The Financial Investments Evaluation

اسم المؤلف: منى كامل حمد
اسم المشرف: صفاء احمد محمد العاني
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: على الرغم من اهمية الربح المحاسبي واستخداماته المتعددة, فان هناك بعض الانتقادات التي لا توجه للربح المحاسبي نفسه, وانما لطريقة قياسه من الادارة، فقد تلجا الادارة الى التاثير المتعمد على رقم الربح بقصد الوصول الى الرقم المرغوب به, والذي يحقق مصالحها الذات | Despite the importance of the accounting profit and multiple uses, there is some criticism that not directed at for - profit accounting itself, but rather the method of measurement of the administration, it has resorted administration to deliberate the impact on earnings figure with a view to reach the desired number, and that achieves self - interests on the one hand, and it achieves investors predictions and expectations and lenders who rely on profits in. making their decisions on the other hand, and in light of the global trend to adopt international accounting standards that rely entrance to the fair value of the stock assessment and support of the supervisory bodies on the financial markets (including the Iraq Securities Commission) to this trend In light of the fact that historical cost which have been used for several decades as a principle basis for the measurement of accounting, which represent the actual reality of the event as it happens, the Controversy about the measurement at fair value and its impact on the earning quality, according That was the drafting of the research problem in question the following : (Is The use of the entrance to the fair value of the evaluation of the financial investments that could affect the earning quality?) The research aims to measurethe quality of accounting earnings under adoption of the approachof the fair value to evaluation of the financial investments. The quality of profits derives its importance from the profits importance itself which is disclosed by the economic units andit regarded us an indicator is not to evaluate the past performance only,but it also to enables to predict of the future cash flows that affect by its role in the prices of stocks. so becausethe profits affected by the methods of measurement and recognition of income, as well as the verdicts that issued by the managers to choose between the alternatives ofaccountings methods and policies therefore, emerge the need to evaluate the quality of accounting earnings of economic units to provide a basis for comparison between the profits of the various entities.The research Offers Main hypothesis that (The use of fair value in the evaluation of the financial investments affect in Earnings quality) In order top rover deny the research hypothesis we used the time series to measure the quality of accounting earnings through using Francis model by applying it on the financial statements of Iraqi Middle East Bank investment for the period 30/6/2009 - 06/30/2014. The research reaches to some conclusions ,the important from it : 1 - The presence of a special model for each of the measurements of earningsquality. does not mean that these measurements are separate from each other therefore, the researcher has found a strong correlation between the quality of earnings' attributes which thismeasurements can verified from it.2 - There is effect of the adoption of the International accounting standards and financial reporting that entrance to the fair value in the evaluation of financial investments on the earnings quality, and that the fair value impact on the earnings quality varies depending on the profit property being measured The researcher recommended that : 1 - Should be coordination and mutual cooperation between the supervisor organizations on the Iraqis fund market and the professional accounting authorities and the academy in order to unify efforts to keep up with developments in the treatment and accounting methods that imposed it by the changes in the global and local economic environment.2 - to benefit from advantage and the professional efforts that made by the International Accounting Standards Board to Issue Iraqi an accounting standard aims to identify methods to measure the fair value of financial investments commensurate with the economic conditions in the local environment.

دور الحاكمية في بناء المنظمات الفاعلة : دراسة استطلاعية تحليلية في وزارة التعليم العالي والبحث العلمي في العراق The Role of Governance In Building Effective Organizations : A Survey Analysis Study In The Ministry of Higher Education In Iraq

اسم المؤلف: منى حيدر عبد الجبار الطائي
اسم المشرف: علي حسون فندي الطائي صلاح عبد القادر احمد
الموضوع العام: الادارة والاقتصاد
السنة: 2012
الموضوع الدقيق: ادارة عامة
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تشير اغلب الدراسات المعاصرة الى حقيقة ان تحديات العولمة وتزايد التعقيد البيئي دفع المنظمات على نحو عام, والمنظمات العامة على نحو خاص لاستشعار الحاجة الى ايجاد طرائق بديلة لادارة وتوجيه انشطة منظماتها,ومن هنا تعاظم التوجه للعمل على وفق منطق الحاكمية لتسهيل | Most Contemporary studies refer to the fact that the Challenges of Globalization and the increasing Complexity of Environmental Push Organizations in General, and in particular General sensor need to find alternative methods of managing and directing their activities , so this founds increasing orientation to work according to the logic of Governance to facilitate the delivery of results and public services, this shift had created the need for new types of organizational structures and compositions of these organizations that allows them to interact and communicate with all effected or affected by the activity of the Organization, Which was given the importance of multi - stakeholder to participate and drafting the decisions , this typically becomes handy application under creating and building a climate in which surveillance is properly run and ethics beside espousing the values of transparency, participation, justice and equality, accountability and responsibility towards all stakeholders and other values for anti - corruption institutional and organizational mismanagement of resources.All this stimulated researcher to study the Governance and dimensions of organizational structure to apply the properties of this emphasis and then examine the impact of the relationship with those dimensions to enhance their effectiveness and increase their ability to build an effective organization, to encourage service organizations in General and special education to reconsider now adopt mechanisms and means for the formulation of strategies and plans.From the importance of the subject of study and public organizations (first), and the importance of organization discussed (ii), was more than a (descriptive, exploratory survey) in the completion of this thesis, the study included upper and central departments in the Ministry, and collected data from (159) people of officeholders (gentlemen agents and advisers and general managers and managers within the Ministry of higher education and scientific research, and heads of universities and their staff, directors and deans selected the adoption of the resolution, which included a paragraph (84), and b (interviews, and field views and official documents and records) As tools to assist in their collection.Study methods adopted the descriptive statistics (mean, standard deviation,...) in determining the strength of the study variables, methods of statistics indicative nonparametric (rank correlation coefficient, Spearman's linear regression, and path analysis method, and Kruskal - Wallis , chi - squared tests) to test assumptions.The main conclusions of the study, in the form of : - First : the average understanding properties Governance the Organization discussed the impact that the sample average awareness Governance discussed.Second : the effective dimensions of organizational structure in formations under study do not negate some of the shortcomings.Third : Accept a study and its varied degrees in strength level variables and their components And study remarks are among the recommendations : - 1. Upgrade the application Governance in formations discussed, urging them to recruit their characteristics within its organizational structure elements.2. find departments adhere to the standards and principles to the rational management of material and human resources of the Organization and in its commitment to the beneficiaries, to ensure effective verification required for that organization.Advanced study stands foremost package test the impact of General Governance in strategic management processes, and strives to use benchmarking in the study of Governance universities to enable the modernization of higher education and advocacy to further studies in the subject matter, and the subject of General Governance, with other proposals are projects future seminar.

مقارنة المقدرات اللا معلمية لتقدير دوال الكثافة الاحتمالية Comparing Nonparametric Estimators For Probability Density Estimation

اسم المؤلف: مناف يوسف حمود
اسم المشرف: ظافر حسين رشيد النجار
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان المسالة المهمة والرئيسة في التطبيقات الاحصائية تتمثل بمعرفة التوزيع الخاص بالمجتمع المطلوب دراسته ومعرفة خصائص ذلك المجتمع كي يتم تمثيل المجتمع تمثيلا سليما من خلال استعمال الاساليب الاحصائية الشائعة.في بعض مسائل الاستدلال الاحصائي المدروسة يتم افتراض | In some problems of statistical inference considered, we assumed that the distribution of random variable being sampled is known except, perhaps for some parameters.In practice, however, the functional form of the distribution is seldom, if ever, known. It is therefore desirable to devise some procedures that are free of or depending on few information or assumption concerning distribution.In this dissertation we demonstrate and study some procedures that are commonly referred to as nonparametric or distribution - free and also semiparametric methods.The term “Distribution - free” refers to to the fact that no assumption are made about the underlying distribution except that the distribution function is absolutely continuous.The term “Nonparametric” refers to the fact that there are no parameters involved in the traditional sense of term parameter used thus far.The term “Semiparametric” refers to combine the parametric term with nonparametric term, which there is few information or assumption about the distribution function.In chapter one we demonstrate an introduction to the problem, the main of the study and the historical review.In chapter two we demonstrate several nonparametric and semiparametric estimators for probability density function and these estimators are “fixed kernel which use fixed bandwidth or smoothing parameter, variable kernel which use variable bandwidth for each observation, semiparametric estimator which combine between two estimators {parametric by using of MLE and nonparametric estimator by using of fixed kernel}”.Beside these estimators we suggest four estimators like semiparametric estimator but the first suggestion combine MLE & variable kernel, the second suggestion combine two nonparametric estimators, the third suggestion combine robust estimator (for the mean & variance) with fixed kernel estimator, Finally we suggest estimator that combine robust estimator with variable kernel.Beside to above we demonstrate several estimators for smoothing parameter or bandwidth one of these estimators suggested from the author.Then we make a comparison between the parametric, nonparametric and semiparametric estimators with respect to bandwidth estimators by using simulation experiments, depending on different distributions (Normal, Lognormal and bimodal), different sample sizes and variances.We find that the best estimator for the density function is the first semiparametric estimator when we are using the 1st & 2nd distributions (Normal & Lognormal) except in few cases where we find the 1st suggested estimator is the best. And when we are using the 3rd distribution (Bimodal) we find that, the 2nd suggested estimator (Nonparametric estimator) are the best except in few cases where the other suggested estimators beside to 1st semiparametric estimator are the best.Also we find that the (BCV) estimator is the best estimator for the smoothing parameter when we are using the 1st distribution (Normal), except in few cases where the OS estimator is the best for h.For the 2nd distribution (Lognormal) we find the (LSCV) estimator is the best estimator for the smoothing parameter.Finally, For the 3rd distribution (Bimodal), We find that the (BCV) estimator is the best estimator for h except when the sample size equal to 100 (n=100), where the (DPI) estimator is the best.

تحليل دالة التكاليف لعدد من المصارف التجارية العراقية Analysis of Costs Function For Many Iraqi Commercial Banks

اسم المؤلف: ممدوح عطا الله فيحان
اسم المشرف: محمد صالح سلمان الكبيسي
الموضوع العام: الادارة والاقتصاد
السنة: 2014
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The aims of this study is to examine and study of the transcendental logarithmic (translog) cost function for many of Iraqi banks, and analysis of economic indicators derived from the translog cost function such as economies of scale, economies of scope, elasticities of substitution and demand elasticities price of production inputs, also test the ability of these banks to get economies of scale due to the expansion of its activities , and access to economies of scope as a result of diversification in their products. In order to achieve this goal, it have been estimated translog cost function for Iraqi banks using pooling time series and cross - public and private banks for the period (2005 - 2012). The system regression equation has been estimated for the translog costs and input share equations using Zellner's Iterative Seemingly Unrelated Regression equations (SURE), and the data were analyzed using the program (STATA).The results of study conclude that the banks are achieved a positive economies of scale with statistical significance, also achieved some banks Economies of scope through some years of study, and the substitution between production input is possible for most of banks, and that the price elasticity for production input is less than one which means that these inputs are necessary for the production process. The most important recommendations are : the banks needs to use of large economies of scale by increasing the size of the output and the opening a new branches, also its necessary to merge small and medium banks with each other to make an economic power that could compete with foreign and arab banks which have more materially, technology, marketing, and administrative capacity, in the shade of liberalization of trade in services

جدلية العلاقة بين خيار التنويع وقيمة المنظمة منهجا للتوازن الاستراتيجي في ظل تعدد مداخل التنظير The Dialectical Relationship Between Diversification Choice And Firm Value As A Strategic Balance Methodology Under A Multi - Theoretic Approach

اسم المؤلف: مصطفى منير اسماعيل
اسم المشرف: سعد علي حمود عباس العنزي
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: عد البحث في اطار تاملات فكرية ابعادها نظرية ومنهجية واخرى عملية توازنت عبرها الفلسفة المعرفية لتحاكي نوافذ النجاح الاستراتيجي الذي تنشده منظمات الاعمال قاطبة في اطار شمولية النظرة وواقعيتها، اشتقاقا من لغة الجدل بين المنظورين الاستراتيجي والمالي في ت | Key Words : Diversification Strategy, Firm Value, Economic Value Added, Market Value Added, Growth Option Value, Resource - Based Theory, Agency Theory, Real Options Theory, Corporate Governance, Strategic Balance. The research is conducted under intellectual reflections of theoretical, methodological and Practical dimensions. Strategic success desired by business organizations is stimulated by an epistemological and ontological balance in the context of holistic and realism outlook, which is derived from the language of controversy between strategic and financial perspectives. This controversy is related with the interpretation of the relationship between diversification and value of a firm.The resulted outgrowth of gap theorizing was responding via synthesis and integration outlets between thesis, according to the arguments of resource - based theory and its focus on diversification benefits and value - maximizing hypothesis. And its antithesis, according to the arguments of agency theory with its focus on diversification costs and value - destroying hypothesis. This synthesis is culminated by the disclosure of the distinct role of real options approach as a harmony stimulating different perspectives according to three empirical and analytical studies on a sample consisted of the largest American companies listed in Fortune 500 along with seven years period (2005 - 2011). This first local attempt, which has based on panel data analysis for interpreting an expected variance of firm value due to diversification strategy, may helps with a clear vision to solve the contradiction and confusion between strategic and financial thoughts to explore the true linkages between the two studied constructs , as a strategic objective pursued towards the intent of survival in the radical environment of 21 - st century.Awareness conceptualization of the research problem with its dimensions on the one hand, and trying to overcome its effects on the other hand, have led to deduct many hypotheses to explain the relationship between diversification and firm value in relation with the first two studies, which have been coincided with moderators in consistent with the resource - based and agency theories. In addition, other hypotheses of the third study, have abducted in the context of synthesis through real options theory accompanied by an active corporate governance mechanisms. This has done in response to the dialectical analysis process and to reach the targeted strategic balance in terms of a true diversification cost - benefit tradeoff towards achieving value maximization objective, which its roots are derived from the firm's mission, vision, creed and ideology.The statistical analysis has revealed that many hypotheses were valid, including those of real options lens, which have explained the significant moderating role of corporate governance mechanisms in the positive relationship between the related diversification and firm value.Results indicate the logic and validity of the integrated perspective in exploring a diversification - option value linkage - based strategic balance thesis under some corporate governance mechanisms; Board Independency and Management Ownership. This entails multi - segments firms to be aware of the imperative of the true balance between cost and benefits of the growth through diversification in order to market new products in other industries for acquiring the benefits of multi - point competition

تطور بدائل الطاقة وانعكاسه على مستقبل الطلب العالمي على النفط مع اشارة خاصة الى العراق للمدة 2003 - 2035

اسم المؤلف: مصطفى عبد الحسن فرحان الشاعلي
اسم المشرف: حالوب كاظم معلة
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The research is an attempt modest to estimate the function of global demand for crude oil, and taken it as an indicator to be used Iraqi decision maker to determine the strategic choices in the oil production , exports , trends of its markets, in order to reach the diversification of income and make the energy sector (oil & gas)as a major sector for this mission. energy sector can a be a primary source of energy because of relative , competitive merits, as well as the revision and the evaluation of the positive and negative aspects of integrated national energy strategy (oil & gas) and rounds of oil licensing in the Iraqi economy.The research is divided in to three chapter. The first chapter deals with energy fundamentals and economics of supply and demand of renewable and non - renewable energies. this chapter is, in turn, broken in to three sections explaining the foundations of energies, energy fundamentals, classifications, constraints, features and uses, the second section addresses the supply of non - renewable and renewable energy resources economies & their types, and the third analyzes the factors affecting demand for non - renewable resources and analytical comparative models and forecasting for demand.The second chapter is entitled، ،measurement and analysis of the global oil demand for the period 1996 - 2013’’, and includes three sections. the first section focuses on the historical development of the global demand for crude oil; the second explains the theoretical framework for econometric used model, and the third section titled، ،Results of measurement and Its analysis’’.The third chapter is devoted to the Iraqi economy and oil policy, and includes four sections, the first section focuses on the review of the historical development of the Iraqi economy, the second section explains investment, production, consumption and the export of Iraqi oil, The third section focuses on the national strategy and the policy of energy, and the fourth highlights the four rounds of licensing through the presentation and evaluation.The research ends up with conclusions and set of recommendations.

انعكاسات التصميم التنظيمي في اداء المنظمة طبقا لتحقيق متطلبات الموازنة بين الوقت المتاح للحياة والعمل : بحث ميداني في عدد من المستشفيات الحكومية ببغداد The Reflection of Organizational Design In Organization Performance According To Achieve Balancing Between Available Time For Work And Life A Field Research In A Number of Governmental Hospitals In Baghdad

اسم المؤلف: مصطفى جعفر عيسى
اسم المشرف: سعد علي حمود عباس العنزي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: سعت الدراسة الحالية لاهداف عدة منها تحديد تاثير التصميم التنظيمي في اداء المستشفيات وابعاده (الكفاءة، تطور الموارد البشرية، رضا المريض، جودة الرعاية الصحية)، وكذلك الكشف عن الدور التفاعلي للموازنة بين الوقت المتاح للحياة والعمل للاطباء، في العلاقة بين الت | The present study has searched several objectives, including identifying organizational design influence on the performance of hospitals (efficiency, the development of human resources, patient satisfaction, achieve financial results, and health care quality), as well as detection of reactive role to balance the time available for doctors life and work, in the relationship between organizational design and hospitals performance (family and social relations, expectations of the educational and professional life, financial situation and personal budget, personal and contributions to the community, responsibilities routine in life, emotional side and psychological well - being). By using a multi - level analysis. the impact level of the study on the budget of six public hospital environment between the time available for doctors life and work,. By using multi - level analysis. The study focused on the problem through the results of the preliminary study conducted by a researcher at the six hospitals in the Medicine City, it has emerged that there is a clear interest by physicians with regard to the balance between the time available for life and work in the current study, a variable interactively can enhance the organizational design to improve hospitals performance better than if the organizational design alone. Moreover, as a result of official correspondences between the Medicine City and the Ministry of Health about the attention and emphasis on organizational design and organizational dimensions design and others as it would help to improve hospital performance in the southwestern city of Medicine, which confirms the presence of a field problem worthy of study treatment, was a promising scholar several questions for this the purpose. The researcher followed in the current study the quantitative Methods, which is one of the basic entrances in social studies, including business, comes as a result of the questionnaire style use as an essential tool in data collection. Also the researcher focused on the deductive approach at the theoretical aspect of the study begins with the development of the theory or hypothesis and then develop a strategy to be tested and verified and then accepted or rejected in terms of treatment, and focused on the field side of the inductive approach, and used the quantitative analysis for this purpose as a variables of the study, description exploratory, to check practically the validity of the outcome of the theoretical orientations, and the sincerity of hypotheses of the study, it was chosen Medicine City sample Search being the newest and largest therapeutic and educational health institution in Iraq and the Middle East, due to the assimilation of all the medical and service disciplines and requirements. The study found a set of conclusions the most important are : 1. Provided a sample of selected doctors members of the characteristics of the application of the scale condition that should characterize administrative and behavioral studies and through the sincerity and willingness to provide correct and accurate opinions about the organization staff, and have been a variety of six hospitals test disciplines as well as the selection of sample doctors who are elderly and have a high scientific qualifications and advanced expertise from there long service years in hospitals, also the reliability of the sample selected criteria for measurement purposes and the application of it, and make use of the results for the evaluation, review and comparison purposes.2. achieve the reliability and validity of the paragraph measurements of the balance between the time available for life and work variables resounding success despite being a foreigner measure has been in the American business environment which affects the good application on the local Iraqi - level action, and that drives the result to go about testing the appropriate statistical formulas for the verification and evaluation and comparison purposes with previous foreign studies, such as the acceptance of the tests extended to variables (external business environment, organizational design, organization performance), and infer from that, the possibility to take advantage of the four variables surveyed in the study to conduct subsequent studies by other researchers in other work of the health sector scale.3. Results confirmed the diagnosis of a changing external environment step which oriented attention to economic, political, cultural, social and technological factors, the labor market, hospital customer, which follows the reality of the Medical City as a government institution is still characterized as a social system that is located between the closed and semi - closed and including that makes it affects the future of the hospitals and their descent into the abyss due to the weakness of its orientation towards the environment and to gain social legitimacy from them. 4. Checking organizational design in Medical City that represent an identical image to determine the value systems in the hospital in order to suit the current organizational design that based upon validity and expand doctors responsibilities.

تقييم دراسات الجدوى الاقتصادية والفنية لبعض المشروعات الصناعية في البصرة Evaluation of Economic And Technical Feasibity For Some Industrial Projects In Basra

اسم المؤلف: مسير صبر عبود
اسم المشرف: عباس جبار الشرع
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: The economic feasibility study of investment in industrial projects is of a great importance for the investors in public& private sectors. This importance came from it's role that makes the investment decisions are founded up on objective bases and showsthat the invested capital will be at the most achievable profit level.Therefore ,the industrial projects should be carefully studied from many aspects such as economic , financial , technical , social, and locational elements. And make use of the results of the study in evaluation of the alternatives of industrial project in order to subject them to the comparison process and choose the ones that can achieve the aims of investors. Therefore the industrial projects which are undertaken with out economic feasibility study may fail and cause the lossing of money and good investment opportunities. Iraq is in need for such studies for investment in the industrial sector in order to make sure that the selected industrial projects of investment programme are able to maximize the benefits and participate in the development process.In lights of the importance mentioned above and to reach the following : 1 - where are the economic feasibility studies of investment in industry to be in reality?2 - To know the level of goodness, comprehension and analytical depth of projectcomponents.3 - To suggest an evaluation criterion may be used in making the choice of the most useful project among the alternatives.4 - To introduce a proposal , if have been followed, the comprehensive feasibility could be reached. The thesis is divided into four chapters.The first chapter tries to explain the theoretical background of economic feasibility of investment, it's types and components, while the second chapter deals with analysis of fundamental aspects of comprehensive feasibility of industrial projects and theirexchange influences and suggests an evaluation criterion which may be used in making the choice of the most useful project among the alternatives. In addition to that introduces a proposal for decision of the comprehensive feasibility..The third chapter concentrates upon the study of the economic feasibility in real life to pinpoint the main deficiencies which might be there by evaluating the legislative, organizational, and institutional frameworks of the feasibility studies in Iraq.In this chapter the researcher tries to make a vision and verifies the goodness criteria (goodness, analytical depth and comprehensive study of project components ) by examining some practical economic feasibility studies of industrial projects which have been done and introduced by ministries of industrial sector (oil, electricity, industry) to the ministry of planning for listing their projects in investment programs. The forth chapter has gone to support the vision of researcher which is,(the economicevaluation of projects does not mean and would not indicate , in all situation, the economic feasibility, but there are some differences between them as well as between them and commercial feasibility), by introducing a practical feasibility study for theproject of Basra Refinery. The study has reached to some findings which can be shown as bellow : 1 - In opposite direction for logics and sense there was a continuing change of the government attitude toward economic feasibility studies ,because it had paid attention to feasibility studies of private industrial projects when the country had plenty ofresources, specially foreign exchange ,whereas neglected the feasibility studies of these projects when there was a shortage of resources.2 - Most of industrial projects were enrolled in investment programmes of the government during the years( 2004 - 2008) without feasibility studies ,and they were 74% of total industrial projects.3 - Absence of , goodness , analytical depth and the comprehensive study of the project components ,which was reflected by the low indicator of general comprehension level which is 33%4 - Non feasibility of the investment in the project of Basra Refinery because of it's failure according to all feasibility criteria According to the findings those mentioned above, the researcher's recommendations are as follow : 1 - Economic feasibility study of private industrial projects should be given attention through legislations and consider it as a condition to authorize and license the private as well as public industrial projects.2 - Exclude all public industrial projects those are submitted by ministries without feasibility studies 3 - Re - study the economic feasibility of the industrial projects which are not completed yet.4 - Adapting the comprehensive feasibility and determination the relative importance of each part of it for evaluation of private industrial projects.5 - Adapting the of economic feasibility( Efficiency Approach) in evaluation of public industrial projects

صياغة مبادئ ادارة الاعمال وفق المنظور الاسلامي : دراسة استطلاعية

اسم المؤلف: مزهر عبد السادة حنين العلياوي
اسم المشرف: مسلم علاوي شبلي السعد
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The Islaim Thought described by corporate Solutions for Human problems Which The present Thoughts and philosophies disable to immanence it.This Solutions Covered various Area Like Management, Economics, culture, Abslube Science.The Islamhc Thought Full of Mature Directions and Principles That can be Respond to the Contemporary Management Requirements. And its can be applicable at all organizations an Firms in general ,and at Arabic and Iraqi Firms in specific. The Study aim to elicited set of the Islamic Management principles. and tested it's application at Iraqi Industrial Firms.The study applied in a sample of Iraqi Industrial Firms in Basrah City ,they include ( petro - chemical - Fertilize , and paper Firms), The study used a questionare For5 collecting and inlayzing Data, The questionare consist from two measurements , the first matured principlesof Islamic Management, its Contains (9) variable explained by ( 36 ) Items, and the second matured the applicable of thes principles at Iraqi firms subject of thus study , The measurement depend on ( 4 ) variables , explained by ( 16 ) Items.The test made on three type of samples , The First sample include religion men with managerial experience. to verify that the principles respond to the Islamic men view.The second sample include the academic specialize in Managerial area to verfiy that the principles consist with contemporary management principles. The third sample include managerial leadership at the firm subject of study to verify the level of their acceptance to principles of Islamic management in their Firms work area.The study attached set of results , from the main results is , The ability of elicited set of Managerial principles from the Islamic thought that Fit to leading and managing contemporary business organizations.The principles of Islamic Management more advance in perspective and effects than the principles of modern Management.

اداء فـرق العمـــل في اطار التفاعــــل بين القيادة الرؤيوية ومرونة الموارد البشرية : بحث تحليلي لاراء القادة في مقر ديوان الرقابة المالية The Performance of Team Work Under The Interaction Visionary Leadership Practices And Human Resources Flexibility Search Analytical Leadership In The Office of Financial Supervision

اسم المؤلف: محمد ياسين رحيم التميمي
اسم المشرف: علي حسون فندي الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة عامة
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف البحث الى بيان العلاقة بين المتغيرات الرئيسية (اداء فرق العمل في اطار التفاعل بين القيادة الرؤيوية ومرونة الموارد البشرية) للمنظمة المبحوثة (ديوان الرقابة المالية) ومن اجل معرفة ذلك فقد طبق البحث على المجتمع المتمثل بالقيادات الادارية والمكون من (42) | The research aims to release the relationship between the key variables (The performance of team work in light of the interaction between the visionary leadership and flexibility of human resources) of the Organization surveyed (Office of Financial control) and for the knowledge that has been applied research on the research community of the administrative leadership, consisting of 42 individual distributors by The organizational structure (the presidency of the Court, general managers and their assistants, and gentlemen experts), and adopted the researcher a number of research approaches discreet to test the relationship between research variables and to find out the answers to questions of intellectual and applied and the level of engagement and influence and benefit from relationships through the dissemination of research on the field respondent results.Use (the questionnaire) as a tool head of the collection of data and information plus personal interviews, has been hypotheses main and branch on which the research and on the relationships of the link test and influence in order to answer questions on the problem of search and access to the objectives to be achieved, have been using the number of the statistical methods such as the equation structural modeling, and the arithmetic mean, and the Standard deviation and percentages and the coefficient of rank correlation and simple regression analysis and track, in addition to the use of a number of shapes and diagrams to illustrate the relationship between the statement and the Search Sub dimensions and variables.The search to find a set of conclusions Among them was that there is a positive and significant correlation between the moral relationship variables of the study with a significant effect between the variables of the study, and this confirms that the results are similar to the funeral assumed assumptions search.Through the results obtained, this research have been a number of recommendations, including the need to strengthen the surveyed administrative leadership and modern, which has a constructive vision commensurate with the organization's goals with an emphasis on the importance of communication and its effective role between individuals and administrative Command's what would the organization achieves the best performance teams He urged departments to pay attention to Bemidji commitment among members of the working group and the adoption of flexible Aldrich of acceptable behavior and practices and able to adapt to environmental changes taking place in the Iraqi environment, and the search is over to make a number of proposals aimed at conducting research and future studies of the organization

تاهيل الصناعات التحويلية في ضوء البرنامج الحكومي : الشركة العامة للصناعات الكهربائية - الوزيرية حالة دراسية Restructuring of Transformational Industries, Under The Government Program : The General Company For Electrical Industries Case Study

اسم المؤلف: محمد كاظم شمخي جبر الدراجي
اسم المشرف: وليد عبد المنعم عباس الدركزلي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعد التصنيع احد الاركان المهمة والاساسية لعملية التنمية الاقتصادية واحد المرتكزات الرئيسة التي تستند عليها, وفي اطار ذلك اتخذت العديد من الدول النامية والعراق خاصة في الفترة الاخيرة اجراءات ذات اثار مهمة على مستقبل التنمية الصناعية في ظل تحول الاقتصاد م | Manufacturing is one of the most important requisites of the economic development , in light of that many developing countries in the last period, especially Iraq , have taken significant procedures affecting the future of the industrial development under the transformation of the economy from command economy into market mechanism, which required focus on economic reforms and restructuring the manufacturing industry through motivational programs and policies for this important sector. the former government programs in reforming and directing the economic activity had set out from its reliance on central planning approach, thus role of the public sector has been growing over the past decades where it became dominant on all these activities, therefore , all programs, procedures and legislations that issued were in accordance with a philosophy refers to managing the public sector for the economic activity, in addition , the dominance of oil revenues on the economy has reinforced this tendency , at the same time generated approximately an overall conviction by who concerned with economic policy in which possibility of starting by these revenues to achieve development in other sectors , nevertheless, there were a magnitude efforts through national development plans in giving manufacturing industries the priority by increasing their significance because the close relationship that exists between the industrial sector and the level of social welfare.The political and economic transformations Iraq has witnessed after 2003 , furthermore the adoption of the market economy philosophy is uninitialized has led to further structural imbalances, in 2004 borrowing from international financial institutions such as the IMF and the World Bank to support the rebuilding and changing the Iraqi economy, the Council of Ministers’ decision No. 314 of 2010, which entails the reform and restructuring of state - owned companies, at the same time , giving the private industrial sector a central role in the leadership of the manufacturing industry, then those legislation and procedures have been finalized with issuance of government program in 2014, which coincided with a gradual decrease in oil revenues and increase in budget deficit as a result , then the loss of Iraq opportunity for getting alternatives of income sources and thus the government program did not achieve the desired objectives and relied upon in making structural changes in the economy in general, and the industrial sector in particular, as a result there have been many economic and social challenges emerged, the most important unemployment and a weak ability to generate income, right now many of industry manufacturing projects had become a burden on the Iraqi economy, especially after the government enduring employees and workers’ payments and other expenses without production lead them to self - sufficiency, on the other hand, Iraqi market still depends on foreign products almost totally, thus the government program did not contribute to change the map of the Iraqi economy and pulled him from the reality of industrial dependency and fails to achieve and promote the economic independence which is an important step toward political independence.

اليات تدقيق الادوات المالية المشتقة وبيان مخاطر استعمالها بالتطبيق على البنك العربي الاردني Auditing Mechanisms of Derivatives Financial Instruments And Uses Risks Showing - Applied On Jordan Arabia Bank

اسم المؤلف: محمد فاضل نعمة الياسري
اسم المشرف: علي حسين علي الدوغجي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان التطور الذي لحق بقطاع الخدمات المصرفية في الفترة الاخيرة قد اسفر عن ابتكار عدد كبير من ادوات الهندسة المالية اطلق عليها فيما بعد بالمشتقات المالية (Financial Derivatives) وقد نشات هذه المشتقات كاداة لتغطية المخاطر، ثم تطورت لتصبح من اهم ادوات | This study aims at introducing a suggested to auditing tools for derivatives financial instruments and uses risks showing - applying on Jordan Arabia bank pattern to be useful for all financial institutions for the purposes of disclosing the financial instruments in their annual financial reports. It requires to separate between the derivative financial instruments that are used for circulating or trading and those which are used in the administration of risk, and the fair value disclosure of these instruments as well as distinction between the income achieved by this circulation and conventional investment instruments.Also to disclose the goals behind using the instruments for the purposes of hedged or administrating the risk and the applied strategies to implement these goals to face the needs of the financial reports users including the accounting information which accurately depicts the economic events which have affected the economic unit during the activity period. To accomplish the study objectives, the following hypothesis was used : " the availability of a sufficient disclosure in the financial reports about the use of the financial instruments and the way they are treated and measured in the accounting records, contributes in assisting the financial data users to take wise decisions ". To test the pattern, applying on Jordan Arabia bank was chosen for the purpose, because it is considered one of the comprehensive banks which offer a complete financial and banking service to meet the developed and growing needs of its customers. Therefore, this service helps the bank's resources and income to increase , on the one hand , and enable the bank to keep its present customers as well as attracting more new ones. Moreover, it supports the achievement of a balance between the various economic sectors through introducing diversified banking and financing services for all sectors. The data of the years , 2006 , 2007 , and 2008 of the applying on Jordan Arabia bank were chosen to examine the pattern.

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

اسم المؤلف: محمد حسين عبد الحميد جواد البيرماني
اسم المشرف: اموري هادي كاظم الحسناوي
الموضوع العام: الادارة والاقتصاد
السنة: 2008
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: في هذه الدراسة تم تقديم مقترح لتقدير التباين للتوزيع الطبيعي وذلك من خلال استخدام التقدير البيزي للتباين والمعتمد على دالة التوزيع الاولي للمعلمة الممثلة للتباين في موقع التقدير الاولي ضمن صيغة التقدير المقلص بمرحلتين والتي تم تسميتها مقارنة بين مقدرات ال | In this study we introduce new suggest to estimate the variance of normal distribution, from by using Bayesian estimation for the variance that is dependent on prior distribution to parameter of the variance in first estimate location, include double stage shrunken estimate formally, that it called by comparison between Bayesian shrinkage estimators and shrinkage estimators for the variance of normal distribution by using simulation on topic study.The estimations are depended on two factors of shrunken, the first is random value and the second is function for the first sample size.In the simulation, we study double stage shrunken Bayesian estimators for the variance of normal distribution when the distribution mean is known.

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

اسم المؤلف: محمد حبيب كاظم الشاروط
اسم المشرف: ظافر حسين رشيد النجار نوري فرحان المياحي
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: لقد توسعت امكانيات طرائق تقدير الدوال اللامعلمية توسعا هائلا في السنوات الاخيرة من خلال المساحة الواسعة من الادوات الحديثة في التحليل الاحصائي، وقد لوحظ تقدم كبير وملموس في مجال البحوث النظرية والتطبيقية للموجة الصغيرة في الاحصاء مثل بحوث الموجة الصغير

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

اسم المؤلف: محسن رشيد مصيحب العتابي
اسم المشرف: علي حسون فندي الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة عامة
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: اهتم هذا البحث بتناول ثلاث متغيرات ( سلوك القيادة الاخلاقية, ممارسات القوة , نظرية اصحاب المصالح) وكان الهدف من البحث تحليل المتغيرات المعروضة وتوضيح العلاقة بين كل متغير من المتغيرات والابعاد المرتبطة بكل متغير وقد اختبر البحث في جامعة بغداد باخذ (8) كلي | This research is concerned with three pillars : moral leadership behavior, power practices, and the theory of stakeholders. The purpose of this research is to analyze the variables and disclose the relationship among each variable and their dimensions. The research included eight colleges in University of Baghdad. It uses 350 survey forms 271 of them were appropriately answered by the university personnel and staff. The researcher chose the survey method because it provides a practical method of information and data gathering. The survey has been designed based on a set of international standards. The survey compasses of 64 items. The first variable, which includes four dimensions has 20 items, the second variable includes 25items, while the third encompasses 19 items. A number of hypothesizes were chosen relating to correlation and influence relations.The researcher employed statistical methods such as the statistical mean, regression, percentages, Spearman correlation, and basic correlation. The researcher finds that the moral leadership behavior helps supporting discipline power practices with followers, particularly those followers represents the interest in the eight studied colleges. In addition, the three variables are influencing each other due to the positive influence of moral leadership. They have shown different negative behavior when the moral leadership was not applied. The results were positive in term of respecting the work ethic and implementing the previously adopted policy by the organization, to motivate the followers to adopt and respect this policy. Yet, in fact, the followers are constantly complaining from the type of relationships and the absence of mutual respect in their work environment. This has been true to the college where I am working with the academic staff. One of the reasons why the mutual respect indicator shows high positive answers is that, employees are afraid that their deans or heads can punish them if they expressed true feelings in the surveys. Whereas, managers think that, they have nointerest in disclosing the truths in their organizations. Mangers can use the legal power of their positions to suppress the followers in such a way the followers feel powerless in front of any decision made by the managers. This might be the main reason to which the surveys’ results show high positive answers compared to the negative answers that may have discover true reflection of power practices.

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

اسم المؤلف: مجيد موسى حميد زبين الكناني
اسم المشرف: هاشم علي هاشم الموسوي
الموضوع العام: الادارة والاقتصاد
السنة: 2008
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: The contemporary world of business is witnessing a series of radical transformations and rapid developments resulted from a group of environment factors, such as technological progress, globalization, open - door trading and the strong competitions about the markets and consumers. This makes it necessary for us to look for chances to reduce the operating and capitalistic costs without affecting the quality of the products and services.The issue of cost reduction occupied a vital importance for most of the working projects in all economic sectors because all of these projects suffers, due to the present economic conditions, from the increase in the production costs as a result of the rapid increase in prices, besides, the waste will lead to an increase in the costs and also lead to lack of qualification and knowledge in executing some activities.Because of the above - mentioned conditions, those who are in charge of the administration of companies are seeking for a way that assists to decrease the costs. One of these ways is using the outsourcing.This study aims at discussing how to decrease the costs in the Iraqi Companies by using the strategic outsourcing approach, depending on a complementary theoretical framework derived from the resource - based theory according to the opinions of Barney (1991) and the transaction cost theory according to the opinions of Williamson (1985). Moreover, the study does not ignore the importance of the differential costs in the outsourcing decisions although it goes beyond the traditional approach in limiting the costs to the strategic approach according to the activity - based costs (ABC) for limiting the activities to be sourced from abroad aiming at achieving reduce in the activity execution cost which is reflected in the total cost of the company under study.To achieve the aim above , the study was divided into four chapters : Chapter one deals with the systematization of the study and a survey for some of the previous studies and discussing them showing the similarities and differences with the study in hand, whereas chapter two explained some of the modern approaches in decreasing the cost showing also the possibility of applying these approaches to the Iraqi industrial environment, and surveying the based of outsourcing and its future trends besides its advantages and the most important risks which accompany application.Chapter three concentrated on the qualitative determiners for the strategic outsourcing taken from the transaction cost theory and the resource - based theory showing the justifications of taking the two theories together when we take the decisions of outsourcing. We also surveyed the quantitive determiners of the strategic outsourcing represented by the differential costs, stating the shortcomings in the traditional approach for limiting the costs aiming at shifting to the strategic approach in limiting these costs.The last chapter was devoted for surveying and discussing the field aspect of this study; hence the first research was devoted for surveying, analyzing and discussing the findings of the questionnaire, which included the study sample composed of (53) persons from the managers of the commissions and departments in the South Oil Company, while the second research was devoted to surveying, analyzing and discussing the study of the state of outsourcing in one of the commissions of the previously mentioned company, which is Commission of Maysan Oil Field. The findings of the statistic analysis showed that there is a direct relation between the characteristic of the resources of little value and the outsourcing of the activities of the South Oil Company under study (exploration, digging, operations, marketing, collective transportation of the employees). There is also a direct relation between the unrare resource and the outsourcing of the five activities under study. There is also a direct relation between the characteristic of the resource, which can be substituted and the outsourcing, and finally the certainty of the direct relation between the imitatable resources and the outsourcing. The findings showed by statistic analysis for the four branch hypotheses connected with the resource - based theory enhances the proposals to depend on the choice of the South Oil Company for sourcing any activity out of it on the characteristics of resources (value, rarity, substitute, imitation). The findings of the statistic analysis also showed that there is a direct relation between the characteristic of the activities of less specialized assets and theoutsourcing of the activities of the South Oil Company under study. There is also a direct relation between the characteristic of the activities of little uncertainty and the outsourcing. Finally, the certainty of the direct relation between the characteristic of the activities of little frequency and the outsourcing. The findings showed by the statistic analysis for the three branch hypotheses connected with the transaction cost theory enhance the proposals to depend the choice of the South Oil Company for sourcing any activity out of it on the characteristics of the activities (asset specificity, uncertainty, frequency). The important notice, which can be taken from the statistic analysis of the variables of the resource - based theory in interpreting the different attitudes towards the outsourcing, is that the interpreting ability and the strength of the relations of the four characteristics together are better than depending on one characteristic only. The same thing is applied to the characteristics of the transaction cost theory in interpreting the different attitudes to the outsourcing.Finally, the relation value and the interpreting capacity between the characteristics of the two theories together and the outsourcing increase. This direct relation reaches to (.90) and the interpreting ability to (81%) and supports the complementary attitude between the two sources in limiting the determiners of the strategic outsourcing that this study aimed at. After surveying the findings of the statistic analysis and studying the state of outsourcing of the activity of the collective transportation, the researcher came up with the most important conclusions represented by the necessity of taking care of knowing the quantitative and qualitative determiners when we determine the activities of the outsourcing. To conclude, the researcher recommends that the costing system in the company, which is the sample of the study, should be developed because of the inadequacy in analyzing the indirect cost. The researcher also recommends that a specialized work team should be formed within the organizing framework and includes all the scientific and practical specializations in its membership, supported by the academies. The team mission should be studying the chances of the possible outsourcing.

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

اسم المؤلف: مازن سلطان عزيز ابو صيبع
اسم المشرف: زهرة حسن عباس التميمي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The study aims to put general lines for the strategies to develop Iraqi electricity and rationalize of economic resources against attaining the demand for electricity in future through analyzing the economic and institutional variables which concern with electricity capacity for the period ( 1970 - 1999). this case would be done through three directions represented in nature of exploration of production resources , type of exploration of potential and available capacity in production stations of electricity and consuming of resources. In order to establish the aim of study and testing the validity of the hypothesis which says " The development and growth cannot be realized without production electricity energy using advanced technology fulfilling the requirements of all economical sectors and be the necessity of fulfilling personal requirements" The study reached for some suggestion & finding which the important of them are mentioned as following : 1. The rate of waste for natural resources are very high in general & specially for production of electricity.2. Declining the efficiency of exploitation of stations capacity for production of electricity during the period of study & decreasing of it in year 1999 contrasting with ( Alsco) countries, despite the a vial ability of public elements.3. Iraq needs for electricity for about ( 10030.4)MW in year 1999 and would be increased annually for about (3%)at least , if it would stay on the same electricity resources capacity per capacity in year 1999.besides the important of economic & social welfare.4. Declining of efficiency of using of electricity resources in Iraq through the years of study. that could be appear from the economic .measurement & the imperical studys such as such as : a. Validity of estimated regression relation among the rates of the growth of individual share for the electricity and for the GDP in constant prices for year 1980 by using test DF.b. The Regressions relations appeared that the rate of equilibrium among efficiency variables in long range , about(0.483). This rate is very low , so it is matching with declining of satisfying rate from electricity for different objectives.c. The results of testing of estimating relationship between behavior of dependent variables in short rang by Error correction mechanism , that there would be positive effect for changing of the independent variable against the dependant variable in short range & nearly about (0.73) from the differences among the real values and long rang & value of dependent variable would be corrected in every year by correcting the route of dependent variable growth slowly in accordance with its variables in short rang. That is of course would be related to the declining of the rate of satisfaction from the electricity & medium of productivity as a result of depending Iraq upon the revenues of oil exporting.d. Decreasing of flexibility of economic resources rationalization for Iraq against availability of electricity as a result of increasing of exploitation of electricity resources efficiency contrasting with rationalization of economic& social cost for electricity

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

اسم المؤلف: ماجد هبة الله علي شريم
اسم المشرف: هلال عبود البياتي
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان معظم البحوث في موضوع المعولية اودالة البقاء يوجد عليها بعض الماخذ في عملية التحليل الاحصائي الدقيق الذي يهدف الى الحصول على مقدرات ذات مستوى عالي من الكفاءة. وتبرز اهمية الحاجة الى طرائق التقدير الكفوءة هذه التي تسمى بالطرائق الحصينة (Robust Methods) | Most of researches in the subject of reliability contain clear decrease in the processes of accurate statistical analysis which aims at getting estimators of a high level of efficiency and the important of the necessity to many efficient estimation methods, which are called robust methods, appears when the data of the studied phenomenon are contaminated , it means the observations contains outliers which may produce estimators which result in increasing (decreasing) in the (MSE).A matter which leads to unconfirmed statistical inference.From this point was the goal behind this research in reaching robust estimators of the survival function through studying some robust and classical methods and bayes methods in contaminated weibull distribution , and that is by assuming three levels of contamination. namely,(? = 0 , 0.15 ,0.30 ).Also , a robust method proposed to estimate the survival function for contaminated weibull distribution.In this study , the method of simulation was used to compare between the studied estimation methods of all levels of contamination.In this thesis , the researcher concluded the success of the proposed method in estimating the survival function in comparison with other methods depending on the measures : (IMSE) and (IMAPE) so, the researcher specified a chapter for applying and using the proposed method on real data to estimate the survival function s(t).

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

اسم المؤلف: ماجد جبار غزاي الفتلاوي
اسم المشرف: غني دحام تناي الزبيدي
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تناولت هذه الدراسة التاثير الوسيط للدعم التنظيمي المدرك لعلاقته بالعدالة التنظيمية في تحقيق التميز ومدى العلاقات مابين هذه المفاهيم الفكرية اذ بحثت هذه الدراسة التداخلات العملية لتعزيز نقاط الدعم التنظيمي المدرك في اعداد وتفعيل العدالة من خلال توفير التف | This study examines the mediator effect of organizational support for its relationship to organizational justice in achieving the excellence and the relationships among these intellectual concepts.This study researches the practical overlaps to enhance points of perceived organizational support in the preparation and activation of justice by providing the interaction among human resources (Interactive justice), and encourage the suggestions (procedural justice) and distributive justice, and on the impact of staff's feeling towards the support of their organization. The study finds the impact points of organizational support that be mediator in the relationship among the dimensions of justice organizational and excellence organizational based on personal commitment and focus on the customer and innovation.The selected sample was 299 teaching staff in colleges of the University of Kufa. The study finds that there are encouraging conclusions with higher level of perceived organizational support in respect of organizational justice.The study uses statistical tools to analyze and test the data and information by adopting statistical programs that ready for social sciences (SPSS,19), (LESERAL V.8.80) and (MOD GRaph) programs.Because the study has pursued research methodology and dimensional analysis , it is a diagnostic analytical study, and its importance lies in that it will emerge an intellectual philosophical for the nature of the study variables, based on effort applied organizational justice and organizational support, and the ability of organizational excellence to guide organizations surveyed to take advantage of its knowledge and experience stored in address its problems, in the context of the current reality of human resources working, and the possibility of formulating strategies for effective management of these resources, in the context of philosophy of organizational justice and organizational support to create human resources whom capable of giving these organizations with sufficient flexibility to adapt to environmental changes and achieve organizational excellence. The study implications has been presented on six chapters, the first chapter devotes to view the most previous studies relied upon the study, while the three subsequent chapters discuss the rooting intellectual and philosophical of the study variables, The fifth chapter specialize of the analysis and statistical treatment, the study concludes by sixth chapter examines the main conclusions, recommendations and proposals.The study reaches intellectual and applied conclusions that diagnose the truth and the reality of prevailing regulatory philosophy of justice in the application environment, and also the nature of perceived organizational support in the surveyed organizations, and reaches what human resources in organizations surveyed, the study also concludes to the conclusions and recommendations.

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

اسم المؤلف: ليلى ناجي مجيد الفتلاوي
اسم المشرف: بشرى نجم عبد الله المشهداني
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تهدف الدراسة الى بيان اثر تطبيق حوكمة الشركات في الحد من ممارسات ادارة الارباح حيث تلجا بعض الشركات الى ممارسات ادارة الارباح من خلال التدخل في عمليات القياس والافصاح المحاسبي للتاثير في الارقام المحاسبية المقرر عنها مستغلة بذلك المرونة في المعايير المحاس | the thesis aims to show the effect of corporate governance in limiting the practices in earnings management as same companies practice earnings management through the interference in the measuring and accounting disclosure taking into consideration the flexibility in the accounting standards to choose between the methods and policies of the accounting alternatives.The Junes amended sample was used to measure the earnings management. Indications promoted by The China Securities Regulatory Commission (CSRE) were used to measure the level of corporate governance in 42 companies listed in Amman (SE) and 20 companies listed in Iraqi (SE) and from all different economic sectors for the period 2006 - 2009 Conclusions reached 1 - Earnings management differs in the said markets from one sector to another. The Iraqi SE sectors are listed as follows : A) Hotel & tourism sector.B) Banking sector.C) Manufacturing companies.D) Services sector.E) Insurance sector.F) Agricultural sector. G) Investment sector.Where as in Amman SE sectors were listed as follows : A - Manufacturing companies.B - Services sector. C - Insurance sector.D - Banking sector. 2 - There is a positive relation between the variable of percentage of shares owned by top shear and the earnings management in all working economics sectors.3 - There is a negative relation between the posts of board directors and the top executive manager and earnings managing in all working of economic sectors except services sectors.4 - There is a negative relation between variable share percentage owned by top share and earnings management in all economics sectors.5 - There is a negative relation between the variable number of independent (outsiders) members of the board of directors and earnings management in all working economic sectors except the Banking sector in which there is no significant statistical relation.6 - There is a negative relation between the variable share percent owned by two of the top 10 shareholders after the first top holder and the earnings management in all working economic sectors except the insurance sector in which there is no significant statistical relation.7 - There is a negative relation between the foreign investments in the company and the earnings management in all sectors except the Banking and the Insurance sectors in which there is no significant statistical.8 - There is a positive relation between the holding company variable and earnings management in all sectors of working economic sectors except the services sectors in which is no significant statistical relation.9 - There is a positive relation between the variable of what the government owned share in that company and the earnings management is the ( manufacturing companies insurance and banking )sectors whereas the relation was negative in the services sector and in other sectors in general.The researcher recommended that it is vital to Issue laws and legislations concerned with corporate governance and a guide of the obligatory rules to be practiced by the Iraqi companies due to its impact on reducing the earnings management implementations

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

اسم المؤلف: ليلى مطر ناصر المحنة
اسم المشرف: خميس عواد زيدان
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: للاهمية المتزايدة للتحويلات الرياضية ومدى مساهمتها في حل العديد من المشاكل العلمية، وكذلك موضوع الاخفاء steganography، الذي اخذ مفهومة يتطور واستخدامه يتزايد يوما بعد يوم لما له من اهمية كبيرة في توفير الحصانة والسرية للبيانات الرقمية لاي وسط كانت وكذلك | Because of the increasing of importance of the Mathematical transformation and its solutions for the scientific problems, and also. The steganography which it is develop ,more and more, with its expanding in performing security and Robustness for the digital data for any media and for decreasing the capacity of the Storage and increasing the speed in transmitting and receiving, we use in this thesis the discrete cosine transform and the discrete wavelet transform as a comparative study through the hiding methods, which its applied in the time domain and frequency domain, and applied the statistical term MSE which is always used for comparative, and added another term MAPE as a support term and then calculate the PSNR to measure the quality for the images and sounds after reconstruction depending on the two terms, the colored image are applied because of its high specifications for its large area in the storage through hiding processes, which its depend on the (LSB) method of hiding. And in this thesis it is proposed a methods for designing new coefficients depending on the filters Haar and DB - 4, and the design depended on a mathematical and logical methods, and as an application for the comparative and proposed methods it depended on a sample of (24) persons which we took their images and speeches to apply the Process by hiding the speech through the image for every person, and then applied the transformations depending on the proposed Algorithms, the program is designed by the researcher using Matlab language, and then the comparative applied between the used methods which showed high quality in reconstruction and performed a proposed methods in the security depending on the mathematical transform and not only on the methods of cyphering for data through hiding and this methods for cyphering the mathematical transform give a high robustness for hiding data.

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

اسم المؤلف: لميعة باقر جواد الجواد
اسم المشرف: عبد المجيد حمزة الناصر
الموضوع العام: الادارة والاقتصاد
السنة: 2003
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعد استخدام الغلاف الطيفي لتحويل السلاسل غير المستقرة الى سلاسل مستقرة من الطرائق الحديثة اذ اقترحها الباحث Stoffer واخرون خلال العقد الاخير من القرن الماضي. والطريقة المستخدمة سابقا تعتمد التحويل الذي يعطي اقل البواقي. ولتلافي السلبيات التي تكتنف الطري | The use of the Spectral Envelope to transform non - stationary series to stationary series is considered as recent method. It is suggested by Stoffer ~ at el. through the last ten years of the past century. The method previously used depends on the transformation, which gives minimum residual. And to overcome the disadvantages that surround these two methods we saw that the best is to combine between them. Since the spectral density function of the transformed series needs to be smoothed, so we began to study the best smoothing window and to know the optimum truncation point by using two criteria, absolute and relative, for compression between the two the windows and the truncation points

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

اسم المؤلف: لمياء محمد علي البدراني
اسم المشرف: لميعة باقر جواد الجواد
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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)

اسم المؤلف: قيس حمد سلمان
اسم المشرف: سعد علي حمود عباس العنزي
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الكلمات الدلالية:
  • Knowledge
  • tacit knowledge
  • explicit knowledge
  • partial knowledge management
  • comprehensive knowledge management
  • integrating knowledge
  • complementary knowledge
  • pursue knowledge
  • support knowledge
  • intellectual capital
  • human capital
  • structur
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: فضل لطف ناشر عبيدان
اسم المشرف: هاشم علي هاشم الموسوي
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: 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 -

اسم المؤلف: فرح هادي حسين النعيمي
اسم المشرف: علي حسون فندي الطائي
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: ادارة عامة
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: فرح عصام حسن
اسم المشرف: ابتسام مصطفى كمال
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: ﻓﺭﺍﺱ ﺍﺤﻤﺩ ﻤﺤﻤﺩ ﺍﻟﻤﻬﻨﺎ
اسم المشرف: عبد المجيد حمزة الناصر
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: فاطمة مصحب لفتة
اسم المشرف: ثائر محمود رشيد العاني
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تكتسب مشكلة التصحر اهمية خاصة لدى العديد من بلدان العالم على الصعيد الوطني والعالمي وعلى صعيد المنظمات العالمية، لاسيما الامم المتحدة، وقد انصب هذا الاهتمام لما تشكله مشكلة التصحر من تداعيات خطيرة على صعيد كافة القطاعات الاقتصادية والقطاع الزراعي بشكل خا

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

اسم المؤلف: فاطمة عبد الحميد جواد البيرماني
اسم المشرف: صباح منفي رضا الشمري
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: فاطمة زيد سلمان القرة غولي
اسم المشرف: نصيف جاسم الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يسعى البحث الى تحقيق مجموعة من الاهداف وكما ياتي : 1. تحديد اثر الانظمة الخبيرة وتقسيماتها العامة في تحسين المعلومات الكلفوية لخدمة العناصر المعلوماتية لنظام ادارة التكاليف والمتمثلة (بالتخطيط , والرقابة , وتقييم الاداء) وانعكاسها على ترشيد القرارات الاد

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

اسم المؤلف: غياث حميد مجيد
اسم المشرف: فارس طاھر حسن الكواز
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: عواطف جلوب محسن
اسم المشرف: صفاء احمد محمد العاني
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تكتنف اغلب الانشطة التي تمارسها الوحدات الاقتصادية مخاطر متنوعة منها ما يتعلق بطبيعة النشاط ومنها ما هو متعلق بطبيعة العمليات المالية والهيكل التنظيمي للوحدات الاقتصادية , وان عمل مراقب الحسابات يتميز بالحساسية العالية تجاه الوحدات الاقتصادية فهو ملزم بان | Most of the economic activities have risk with a variety of units including those related to the nature of the activity and some of which is related to the nature of the financial operations and organizational structure of economic units, And the auditor work is characterized by high sensitive to economic units that obliged to deal with the risks of the realization of economic units on the one hand and with the audit risks of the other hand, and should be taking into account all the special standards of the process audit with the rules of professional conduct and principles of accounting that generally accepted. The research aims to define the concept and types of audit and determine the economic units stages before the financial collapse risk, as well as the extent of the economic departments units listed on the Iraq Stock Exchange's that have a commitment to make estimates about the continuity With an indication of the extent to which the auditors in Iraq use of audit risk when their scrutiny of financial statements in economic units in general and the financially troubled in particular, with the statement impact of the use on the quality of the audit of financial statements and estimates of management of the troubled economic units financial risks. The research came out with a number of conclusions, including : 1 - Most of the departments of economic units in Iraq does not comply with the preparation of budgets for the units and submitted to the relevant authorities represented by the Department of Registrar of Companies and the Office of Financial Supervision and the Iraqi market for securities not even to the auditor.2 - There is a positive relationship between audit risk by the quality of the accounts and financial statements and management estimates of the economic units Observers.The research also recommended a number of recommendations including : 1 - The regulators represented the Department of Registrar of Companies and the Office of Financial Supervision and the Iraqi market for securities claim economic units commitment to provide discretionary budgets in the last six months of the fiscal year And identify deterrent penalties similar material or moral sanctions and fines imposed on those units in the event of its failure or delay to submit the final accounts.2 - The need for the regulatory authorities requiring the auditors in Iraq to use of audit risk when auditing the financial statements of economic units.

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

اسم المؤلف: عمار محمود حميد العلي
اسم المشرف: ثائر محمود رشيد العاني
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: In a world characterized by rapid technological change where increased innovation, research and development and expansion of the possibility of scientific application of new technology and the increasing knowledge content of goods density versus diminishing the role of unskilled labor for the benefit of human capital rates, and the goods and services of the life cycle of the shortest and greater flexibility in responding to the needs of consumers worldwide, as well as on developments in the field of discovery and use of substitute raw materials and industrial, agricultural and service purposes. Led all this to the significant changes on the level of productivity and global competitiveness and specialization in the framework of the international division of labor compound based on specialization in part Awajza of one item, specializes in every state in the feature to the stage of the production cycle Item become so knowledge including the associated high human skills The technology developed local environments capable of assimilation and development mainly competitive advantages between countries of the world to seize trade and growth opportunities, and became the Global Competitiveness Index product Kara states to determine the level of economic growth, where the witness production in developed countries, large dynamic range from full automatic Alyedjalasalebantagyh new in structural changes Adarhalanteg and to develop existing projects and modernization of production art user down to the emergence of new projects. The foundation of intense competition, and the rules of success in change, and the challenge of restructuring the economy through Alakhzbasil technology largely depends more than ever on knowledge Intensive density. The manufacture of the means of production, information and electronics industry Aladoahualberrukemoyatothit means of agricultural production and the discovery of types of varieties of agricultural plants and genetic genes as well as the development based on the technology services sector, what are the Almthelh of those areas of economic activities that has become a working knowledge of the most important rules and accessories production to keep away the economy, in light of openness and global competition, about the possibility of the use or employment of the traditional labor or raw materials known. Under the composite pattern to divide the new international work that is not characterized by the direction of the low relative costs to produce goods feature or only resource abundance features but works towards the concentration of comparative advantages according to a new scale it is mainly based on knowledge and technological superiority enjoyed by the State's specialized or have a comparative advantage in parts specific item in this area, and this works to the increasing acquisition of the benefits of specialization in international trade, especially for Thigh countries that have benefited from the opportunities offered by the case of openness, especially the developed countries by the increasing decline of the benefits that can be obtained by developing countries in the event of failure to take positions and policies and measures likely to own human capacities capable of using advancedtechnology and localization of technology and adaptation of knowledge in light of the challenges of protecting intellectual property rights, including knows Agreement (TRIPs) which has introduced in the General Agreement of the World Trade Organization by the developed countries in order to maintain what we can gain from the benefits of To keep the technology gap and knowledge and Ajajolha in a monopoly position. As these countries proceeded to promote to and should be re - WTO as an international organization concerned with the affairs of world trade in the multilateral framework of an international agreement that includes all economic respects those relating to trade in goods and services, allows the parties that possess technological knowledge to have its economic and trade advantages and wide, especially through an agreement ( TRIPs). As part of the efforts of countries in the world to join the World Trade promotion organization toward a market economy, especially the case of Iraq after 2003, it became clear that the question of accession and development and development of economic linked Balakhzbasbab technology is not only a physical as parts but by emphasizing the cognitive aspects and adapt the technology in line with the environment the local economy in line Ua as evidenced by the historical experiences of Ahmahaltakid on restructuring the economy as a way to promote economic development. And reinforce that direction and become more complex due to imposed by the WTO and should be changed to the domestic legislation and regulations in order to comply with the contents of their agreements especially with regard to the agreement (TRIPS) relating to trade in goods and services, to coincide with the difficulty and complexity of the technology itself and the challenges of transport and resettlement by importing countries , in light of the increasing spending ratios on R & D by developed countries and companies Aalimh activity, and seek to shift from the traditional economy based on trade ordinary goods to the new - based trade with the cognitive content of higher commodity economy within the framework of the so - called industries sunrise or high - dynamic products and production competitiveness. Based on this, I realized many countries, it is in order to get technology and resettlement should become the basis of which the local cognitive capacity building of the human element, and the awareness of the role that governments can play in this direction in order to accommodate the technology. Especially since the transfer of technology has become a subject mainly direct foreign investment and contracts for licensing and franchise through transnational companies and their ability to own human capital and decryption technology Package Technology Package and the creation of technological base and national in form steel and flexible able to raise productivity and competitiveness.

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

اسم المؤلف: عماد غفوري عبود النجار
اسم المشرف: صفاء احمد محمد العاني
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: This study deals Contemporary Directions for financial reporting according to techniques of performance Evaluation - In implementation on Public health directorate of province Wasit. Accountancy is one of the basic data units, its purposes developed according to the response of developing demands. Financial and to study it are being as a part of studying in accountancy, as the task of the accountancy is not only to produce accountant data but also, it ought to be got such data to the beneficiary parties in a way to facilitate their tasks and that is called financial Reporting.Generally, economical units faced a rapidly changeable environment of demands and materials; therefore, it is obliged to such units to respond and to go a head with developing their technologies and strategies to be able to rapidly response to those changes. As for , it is essential ,as it far as the study is concerned find out to develop the modern scales to perform the new operated aims of the units representing by increasing the levels of quality and finding out the client’s satisfaction through obeying his demands instead of concentrating on the scales of the short - time financial performance.Thus, there is necessity to develop the sales of performance which are not only concentrated on the financial aspects but also on the non - financial aspects according to a comprehensive frame to reflect the activities of the unit entirely, showing the range of applying strategic aims. As the current accountancy systems are not enough to cover requirements of using the balanced performing Card which is one of the techniques to develop evaluation of strategic performance. The researcher tried to adapt the outputs of the financial Reporting at General Directorate of Wasit Health which was one of the service units applied the - accountancy system and scales of non - financial performance to be integrated with the scales of financial performance according to the mentioned pattern in the study.The importance of integration of scales of financial and non - financial performances are being the base of appearing modern aspects in the field of scaling and evaluation the performance which is the balanced performing card

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

اسم المؤلف: عماد عبد الستار سلمان المشكور
اسم المشرف: هاشم علي هاشم الموسوي
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The Study aims to tracing the effluence of Raw Materials, Water and Energy into the operational Processes in order to definition & Specification the Waste Costs, which resultant from the waste and inefficiency usage for resource, Within the Environmental Management Accounting Sequence. To achieve this aim, the study is based on a hypothesis stated as : (( the accurate tracing for the effluence of Raw materials, Water & Energy into the operational processes, assist to definition and specification the Waste Costs, and definition the places of Waste, and assist the management to make managerial decisions related with economics and environmental performance, and definition the opportunity of cost reducing and efficiency improvement.The study brew in two chapters : The first devoted to the theoretical framework for the environmental management accounting. The second chapter deals with the field study in the state company for fertilizer Industry, for the purpose of application the suggested Model were passing on the accounting and financial statements of the physical year ending on 31/12/2001. The study concludes with the possibility suggested Model on definition and specification the Waste Costs, which be 46% from the production cost

استخدام طريقة Kernel في تحليل الارتباط القويم مع تطبيق

اسم المؤلف: عماد عادل عبد السلام عناب
اسم المشرف: ظافر حسين رشيد النجار زكي جواد الصراف
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: في هذا البحث تم استعراض طريقة تحليل الارتباط القويم الخطية (Linear Canonical Correlation Analysis) والمقترحة من قبل Hotteling (1936) وتطور خوارزميات الاحتساب فيها، اذ تتلخص فكرتها بقياس معاملات الارتباط بين مجموعتين من البيانات في كل منها عدد من المتغيرات | This research studied the Linear Canonical Correlation Analysis (LCCA) proposed by Hotteling(1936) , and the development approach of it is algorithms. LCCA is a method to find the correlation coefficients between two groups of data involved different variables by calculating Eigenvalues of the block Variance - Covariance ( or correlations) matrix of the two groups, and their associated Eigenvectors as weighted to each set group data to find a series of canonical varieties to each group set. The correlation coefficient between the first canonical of each set which corresponding to the maximum eigenvalue called first canonical correlation. LCCA have some properties that should be exists to work with it , the importance one is the multivariate normal distribution of each set of data , and the linearity relationship between these variables. The research studied also the Kernel methods with some Kernel functions to establish the symmetric Gram matrix by inner Product of the original data set of each group, and then using the same approach as LCCA but in this case with a semi positive matrices instead of positive defined matrices in LCCA , this mean with combine between classic CCA and Kernel methods which is called Kernel Canonical Correlation Analysis (KCCA). The advantage of this knew method to discover more relationships between sets of variables. The goal of this research to show how to obtain the optimal weighted that when multiplicities by the original sets of data will maximize the canonical correlation coefficients. Some simulation experiments were applying here in order to find that KCCA methods exceed the assumptions of LCCA, the canonicalcorrelations that come from this new method is greater than from classic method, with consideration propose two mixed kernel functions.In application side, we suggested a true parameter ? in kernel function instead that used in simulation.

مؤشرات الاستدامة في عملية التنمية الاقتصادية في العراق Sustainability Indicators In The Economic Development Process In Iraq

اسم المؤلف: عماد خليل عيدان الشجيري
اسم المشرف: فوزي حسين الحديثي
الموضوع العام: الادارة والاقتصاد
السنة: 2014
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: There is a close relationship between the environment and development in that balanced development leads to environment preservation and a healthy environment is considered strength for the economy. However; since many political and economic systems ignore this relationship and urgently try to increase economic growth rates during the post era of World War II without considering the importance of such relationship had resulted in many issues especially the issue of (global warming, environmental pollution, natural resources depletion). This was a logical outcome for ignoring environmental factors and not merging them with economic and social factors when establishing policies, plans, and development programs. This in turn made many countries to pay increased attention to this matter and attempting to combine this environmental variable into development planning to the point where this variable became the determinant of success or failure of development plans and programs. Nothing is more indicative of such attention more than the proceeding of the earth summit conference that was held in Johannesburg in 1992 that called for the importance of integrating the environmental dimension within the fundamental dimensions of sustainable development. Despite all of that, many countries continued ignoring this variable for political and economic reasons when they plan their economic policies and of course the Iraqi planner was one that ignored this variable. Despite all the circumstances that Iraq has gone through which necessitate paying attention to this matter by policy makers; the environmental dimension was not part of development plans and programs for many years. This in turn had clear negative environmental, social, and economic consequences. This is not just due to an ineffective legislative system which tried to address such issues early through establishing laws and instructions that fix many environmental issues; but also the enforcement side of it or (oversight) was not present and was not matched with the enormous impact of crisis that environmental dimension suffered in Iraq. What further exacerbated those impacts was the absence of public awareness about environmental issues which lead to empty legislations. After 2003 and as a result of all the political, economic, and social changes represented by changing the regime and the changes in the way the economy was run where it went from an administration that is uses the central planning to an administration that is based on market economy in administration. In addition to the economic and environmental impacts that resulted from economic and development plans and programs and the policies of the previous regime before 2003 which also had consequences on many political, economic, and social aspects in Iraq after 2003. Nothing better indicates more than the retreat that happened in growth rates in most economic aspects, and the exacerbated environmental impacts represented in prevalence of intractable diseases, and bleeding and depletion of natural resources and expansion of desertification areas. This currently requires the necessity of adopting priorities in the process of merging environmental, economic, and social factors within the policies and plans and programs of development intended to be adopted after the change that happened in Iraq especially Iraq needs comprehensive construction and reconstruction for all economic sectors; this will be preceded with an evaluation and rehabilitation for its capabilities and especially its economic, social, and human resources because that is the essence and means of development. This objectives of this process should not be limited to achieving sustainable development through harmony and alignment of those three dimensions nor should those objectives be limited to the success of plans and programs of intermediate economic development; instead, this process should inspire to find the real position of Iraq as a country that possess an abundance of development resources that could help in making Iraq within developed countries. This is what this study inspired to address through focusing on the importance of establishing the ideal relationship between environment and economic development, and present the economic and development, and environmental reality of Iraq either before or after 2003. And then, identify the limitations in such reality via the study of some economic, social, and environmental indicators and ultimately hoping to adopt moderate economic, social, and environmental policies which the researcher believes would play a role in finding some kind of harmony and alignment between the requirements of the economic development and the requirements of finding a clean environment where the current and future generation could enjoy.

تحليل العلاقة بين الانفاق العام والاستدامة المالية لدول مختارة مع اشارة خاصة للعراق The Relationship Analysis Between Public Expenditure And Fiscal Sustainability of Selected Countries With Special Reference To Iraq

اسم المؤلف: عماد حسن حسين
اسم المشرف: عمرو هشام محمد صفوت العمري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: هناك كيفيات وقواعد وبرامج معينة يمكن من خلالها تعزيز الاستدامة المالية عن طريق ترشيد الانفاق العام بصورة مباشرة وغير مباشرة، اذ ان ترشيد الانفاق العام يركز على نوعية النفقة وعائدها (على وفق مفهوم الكلفة والعائد الاجتماعيين)، اي يعني زيادة كفاءة الانفاق ا | There are specific ways, rules and programs that we can reinforce the Fiscal sustainability by rationalizing expenditure generally and directly. The rationalizing of Public expenditure focuses on the quality of expenditure and revenue(according to the concept of cost and revenue two Socialist).It means the increase of public expenditure efficiency to a high possible degree. Fiscal Sustainability depends on the long term, future expenditures and revenues expectations ,and according to these expectations the current policies will be amended by the increase or decrease of the expenditures or revenues. The research starts from the hypothesis that participate in rationalize the public expenditure negatively and directly in raising the government ability. The test of this hypothesis aims to achieve the goals of research. So, the thesis is divided into three chapters. Chapter one discusses the theoretical frame and the relationship between the. Chapter two came with title Analyzing the Economical and Fiscal variables for the selected sample states for the period from 1990 to2013.While, chapter three discusses to measure, analyze the Economical and Fiscal variables for the elected sample states for the period from 1990 to 2013. The research was concluded with a group of conclusions and recommendations that were derived from the quantity and quality sides from the research. All that will reinforce the mechanism of rationalize public expenditure and improve the Fiscal sustainability in Iraq.The researcher concluded that the market of the public internal debt forms a reforming way by reinforcing its structure, because the existence of such strong internal market will provide additional funding resources, and then will be a source of economical stability by supporting growth. This requires and needs a cooperating support for both sectors, the private and the general to guarantee unifying efforts toward reinforcing Fiscal sustainability.It is necessary to put a careful timeframe for the debt rate to the result ,and avoid the oil internal fluctuations and build the general budget relying on the moderate oil price with middle term scenarios, and keeping the financial surplus in financial stability fund in decreasing the debt impediment.

الموجود المعرفي وتاثيره في قيمة المنظمة : بحث تحليلي في بعض شركات القطاع الصناعي Knowledge Asset And Their Impact On The Organization Value Analytical Research At A Number of The Industrial Sector Companies

اسم المؤلف: علياء جاسم محمد
اسم المشرف: اياد طاهر محمد الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة عامة
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: هدف الدراسة تناول العلاقة بين متغيرين حيويين هما الموجودات المعرفية وقيمة المنظمة، الموجودات المعرفية تمحورت متغيراتها في ضوء تصنيفها في الادبيات الادارية وعليه تم تبني المقاييس التي استخدمت لقياس قيمة الموجود المعرفي المالية والقيمة المضافة التي تخلقهراؤ | The Objective of the study dealt with the relationship between two vital variables are knowledge assets and the value of the organization, variables of knowledge assets centered in the light of the classification in the administrative literature and it has been the adoption of standards that have been used to measure the financial value of knowledge assets and the added value created by the tangible and intangible capital, either Organization value were focusing in the book value and market value to them, Have been identified the problem of the study in a number of questions about the monetary value that the knowledge assets contributes to in the realization to the organization and the added value created by the knowledge assets when investing in a single unit of human capital as a critical factor in the creation of value, and the extent to which the value of Tobin (q) to assess organization changes in cognitive assets in front of competitors, The study had sought through the analysis of a set of relations between the variables of the study to see the effect in the companies researched, which tested a sample of the mixed and private industrial companies listed on the stock market, which accounted for relations (27%) of the sample society, as covered by the extended length of time between the years (2009 - 2013) in the extraction intangible values of the indicators is the use of cognitive measures of cognitive (VIC, VAIC, Tobin q), which has been piloted by the major international organizations, either to extract the value of the organization has its own financial equations used, As well as the statistical description using the arithmetic mean and standard deviation, Study was based on the major hypotheses according to the measurements used, and relations impact between the scales of cognitive organization and value has branched ones hypotheses subset study found a set of results of which there was no effect relationships significantly on some measures tested and proving the validity of hypotheses, as it appeared low impact of knowledge assets on the value of the surveyed companies, and departments that industrial companies are still not able to assess intangible assets in the balance sheet and may be one of the reasons is the lower yields earned on assets, so it was rejected hypotheses and acceptance of alternative hypothesesBased on research and analysis of the content of the measures used and identify weaknesses that characterized the researched companies results, prepared a set of recommendations, the most important : the success of the quantitative measures of the existing knowledge depends on the structure of an accounting contemporary works on intellectual capital measure in his reports and that is what noticed his success at the application level in developed countries, making it the ideal tool for measuring, and attention to the human element through training and systems of compensation programs, which are not limited to salaries and wages, but everything that stimulates skills on the sense of belonging and loyalty to the work place and creativity in the task, and the use of external consultation through cooperation with universities and advisory offices in the advancement of the industry, which is a vital sector and source of income national of the country.

ايجاد الخوارزمية الكفوءة في تقدير معلمات توزيع ويبل المختلط : تطبيق على سرعة الرياح في العراق

اسم المؤلف: علي ناصر حسين
اسم المشرف: علي عبد الحسين الوكيل
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان المجتمعات الاحصائية ليس دائما هي مجتمعات متجانسة (Homogenous) بحيث تسلك مشاهداتها سلوك احتمالي واحد لكل المشاهدات اذ يكون المجتمع في هذه الحالة مزيج من مجتمعات جزئية لكل منها دالة كثافة احتمالية قد تختلف عن المجتمعات الجزئية الاخرى. وبالتالي فان السلو

تطوير نظام خبير لتصميم نظام التصنيع الخلوي وجدولته : دراسة حالة في الشركة العامة للصناعات الكهربائية Improvement Expert System To Design Cellular Manufacturing System & Schedule It A Case Study At General Electric Industries Corporation

اسم المؤلف: علي محمد جسام الجبوري
اسم المشرف: صباح مجيد سعيد النجار زهير عيسى الداوود
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تواجه الشركات الصناعية منافسة شديدة على المستوى المحلي والعالمــي، تمثلت هذه المنافسة في تخفيض الكلف الى ادنى مستوى ممكن للوصول الى سعر تنافسي يحقق للشركة اكبر حصة سوقية، مع الاخذ بالاعتبار مسالة تحسين الجودة التي تلبي حاجات الزبون ورغباته، ومن اجل الوصو | Manufacturing companies face a great competition in both local and international level, this competition was represented by decreasing the costs to the possible minimum levels in order to come about a competitive price that achieves the largest market participation to the company taking in consideration improving the quality of products to meet the needs and wishes of costumers and to reach to the product flexibility which is usually related to the functional manufacturing systems and to raise the production efficiency related to the quantities production, therefore it was recommended to use cellular manufacturing system since it is one of the successful eateries. This system is based on the idea of gathering different machines in groups so as to treat the group of similar parts, which results in the formation of semi - independent manufacturing cells. The aim of the study is to design a system called (IESCMSS) which depends in the expert as one of the artificial intelligence technologies and this system consists of two parts, the first one is interested in generating different solution to the problem of the formation of manufacturing cells by using a group of cell formation methods. This part also presents advice to the user about doing possible changes and evaluating according to the group of efficiency measures for cell formation to choose the best method. The second part of the system acted on loading the work orders on the cell in order to estimate the energy of both machines and cells, and applying a group of the rules of scheduling the cellular manufacturing system and comparing between them according to a group of measures that evaluate the activity of scheduling rules and recognizing the performance of each rule to choose the best one. The expert systems was designed depending on the (Visual Basic) language which is considered the suitable environment to design advanced programs and to verify the possibility of applying those programs to obtain quick and precise results. The scientific importance of this study was originated from its humble participation to fill the gap in the process of treating the problem of the formation of manufacturing cells and scheduling them as well. The study has depended on the case study manner as a method to know the results of managing the expert system (IESCMSS). The study sample were taken from Tammooz air conditioner factory. The most important conclusions of the study were : the AVV method in forming manufacturing cells exceeded the other methods in view of the group of formation efficiency measures. The results of applying the expert system showed a new method in doing the process of reassignment to the machines and the parts quickly and precisely in addition achieving accuracy and quickness in doing the processes of loading and scheduling to each cell generated from the application of formation methods

الاثار الاقتصادية والاجتماعية لسياسات الاصلاح الاقتصادي في مصر والعراق The Economic And Social Effects of The Economic Reform Policies In Egypt And Iraq

اسم المؤلف: علي كاظم هلال
اسم المشرف: عباس جبار الشرع
الموضوع العام: الادارة والاقتصاد
السنة: 2012
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The research in all aspects of Economic Reform Policies is consider as a wide subject in its a broad and complex in its contents , the first Side of those policies relate with the overall demand , Starting from the nature of the link between the accumulation of debt and its problems and the necessary adaptations to be implemented within the national economy , To correct the imbalance in the balance of payments of the fiscal and monetary and price policies those associated with short term , So , the Second aspect concerns with the overall offer which associated with the mechanisms of market and the internal nature which specified the role of the state in the implementation of the required adjustments in all macroeconomic policies to raise the efficiency of resource allocation and the creation of the legislative environment related to the medium term and long - term. Both Egypt and Iraq have adopted the Economic Reform Policies supported by the International Monetary Fund and World Bank ( WB & IMF) After intensification of the external debt crisis and the decline of various economic and social indicators ,since the historical facts highlights that despite of the historical difference between the application of approved programs, but the general conditions that are used in Egypt, Iraq, enlisting the help of IMF is similar to a large extent with each other, as we note that an major internal imbalance and external deficits and a significant jump in inflation and a sharp deterioration in all macroeconomic indicators The study is divided into four chapters, the first chapter included Tries to represent the theoretical and conceptual of Economic Reform Policies and Human Development , while the second chapter Dealt with the analysis and Evaluation Economic Reform Policies and its impact in the human development in Egypt. Chapter third with the analysis and Evaluation Economic Reform Policies and its impact in the human development in Iraq. This study aimed to shed light on the policies of Economic Reform Policies followed by Egypt, Iraq, and their success in addressing the structural imbalances, whether to create a stable environment or through the necessary legislation to shift toward a market economy, and then know the effects that can be induced in human development indicators. The survey work started from the premise that the Economic Reform Policies - backed (WB & IMF) and which were subject to application of Egypt and Iraq were not feasible active and remained unable to address economic and social imbalances, which adversely impacted the decline in human developmentindicators The study found that compliance with the prescriptions (WB & IMF) have had negative implications for economic and social, it did not lead to the prosperity and social welfare in those countries and contributed to the dismantling of their existing economic , rising unemployment and spreading poverty among the population

النماذج الاحصائية وتطبيقات الشبكات العصبية : دراسة مقارنة

اسم المؤلف: علي عبد الحافظ ابراهيم الشيخلي
اسم المشرف: حذامة رزوقي حسن اموري هادي كاظم
الموضوع العام: الادارة والاقتصاد
السنة: 2004
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

تاثير انماط القيادة واستراتيجية ادارة المعرفة في التفوق التنظيمي : بحث ميداني في عدد من المصارف الاهلية العراقية Effect of The Leadership Patterns And Knowledge Management Strategy In The Organizational Excellence Field Research In A Number of Iraqi Private Banks

اسم المؤلف: علي عبد الامير عبد الحسين كمونة
اسم المشرف: ناظم جواد عبد سلمان الزيدي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تناول البحث موضوع تاثير انماط القيادة واستراتيجية ادارة المعرفة في التفوق التنظيمي. وسعى البحث الى تحقيق مجموعة من الاهداف من ابرزها (معرفة مدى اهتمام المصارف المبحوثة بمفاهيم انماط القيادة واستراتيجية ادارة المعرفة والتفوق التنظيمي, وتشخيص مستوى وطبيعة ع | The research topic tackled effect of the leadership patterns and knowledge management strategy in the organizational excellence. The research sought to achieve a set of goals, most notably (See how much interest banks surveyed in concepts of leadership patterns and knowledge management strategy and organizational excellence, and diagnose the level and nature of the correlations and effect between the leadership patterns and knowledge management strategy and organizational excellence in the surveyed banks). Given the importance of the private banking sector and its impact on the country's economy has research was conducted in the (12) banks of the Iraqi private banks were randomly selected, namely, (Gulf Commercial Bank, Credit Bank of Iraq, Ashur International Bank, Huda Bank, the Bank of Babylon, the Iraqi Investment Bank, Elaf Bank Islamic, Dar AL Salaam investment Bank, Bank of Baghdad, Iraqi commercial Bank, National Bank of Iraq, the international development Bank). And applied the research on a sample of (120) people from the leaders in the surveyed banks (commissioners managers and branch managers, assistants of managers, and heads of departments). Find the questionnaire as a tool to get of data and information has been adopted as well as personal interviews conducted by the researcher with a number of leaders of the surveyed banks. The aim of the data and information processing is the researcher that uses a range of statistical methods which are { Test of Cronbach's alpha, arithmetic mean, standard deviation, coefficient of variation, rate of respond, simple correlation coefficient ,simple linear regression, the explanation coefficient (R2), test (T), test (F), path analysis }. The research also sought to test a range of major and minor hypotheses in terms of correlations and influence between research variables beyond initial answers research seeks to be validated in order to answer questions and field problem for research, was adopted Find two methods are complementary to each other to achieve the goals and test hypotheses which are (the Descriptive method, and The analytical method). The final result of this research is a set of results, which matched the hypotheses and the most important are : (banks researched interest of all the variables and dimensions of search, there is a significant correlation between the Search variables and Sub dimensions, having influence relations of the leadership patterns and knowledge management strategy in organizational excellence in the surveyed banks). The research also included a set of recommendations including : 1 - The focus on the leadership patterns in the surveyed banks due to their moral impact in organizational excellence, especially the network governance leadership being the most influential pattern in organizational excellence, through contact activation among all individuals and departments as well as the networks formation of internal and external communication in the surveyed banks and, which greatly affect in achieving organizational excellence to such banks and distinguishes it from its competitors.2 - Work to increase conditioning and integrate the patterns of administrative leaders in the surveyed banks with the strategy used for knowledge management in these banks, This is done through working to develop the skills and expertise of leaders in the field of knowledge exchange and activating the role of information technology to take advantage of the tremendous developments in this area. Additionally, this is also achieved through the development of programs to train and develop managerial leaderships to provide the greatest benefit from the knowledge possessed by the surveyed banks.

تقدير انموذج لا معلمي للبيانات الطولية للقطاعات الاقتصادية في العراق Nonparametric Model Estimation For Longitudinal Data of Economic Activities In Iraq

اسم المؤلف: علي سيف الدين عبد الحافظ
اسم المشرف: ظافر حسين رشيد النجار
الموضوع العام: الادارة والاقتصاد
السنة: 2012
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان نماذج المعاملات المتغيرة زمنيا (Time - varying coefficient models) هي ادوات مهمة جدا لشرح الديناميكية في كثير من العلوم مثل الاقتصادية,المالية,السياسية,علم الاوبئة...الخ ,اي كيفية تغير معاملات المتغيرات زمنيا , وكذلك استعمالها هيكل خفي (Hidden Stru | Time - varying coefficient models are very significant instruments to explain the dynamics in many sciences such as economics, financial, politics, epidemiology, etc. That means, how the variables coefficients vary chronologically, and how they use Hidden Structure to avoid the Curse of Dimensionality for the nonparametric models. In the last ten years, varying coefficient models encountered deep and exciting developments on the theoretical and practical aspects particularly in the longitudinal data applications.In this research, some of the nonparametric technologies have been presented to estimate the coefficients functions, which are varying chronologically for the nonparametric marginal model of the balanced longitudinal data that characterized by observations obtained through (n) from the independent subjects, each one of them is measured repeatedly by group of specific time points (m). Although the measurements are independent among the different subjects; they are mostly connected within each subject, and the applied technologies are Local Linear Polynomial kernel (LLPK) and the Cubic Smoothing Splines (CSS).To avoid the problems of dimensionality, thick computation and the programming effort, the two - steps method has been used to estimate the coefficients functions by using the two former technologies. Since, the two - steps method depends, in estimation, on (OLS) method, which is sensitive for the existence of abnormality in data or contamination of error; it has been proposed using some robust methods such as LAD & M to strengthen the two - steps method towards the abnormality and contamination of error as well as using the robust method in any step or both steps to give high flexibility in terms of applying the robust methods. In this research, simulation experiments have been performed to imitate the used models, with verifying the performance of the traditional and robust methods for both of CSS & LLPK technologies by using two criteria, for different sample sizes and disparity levels. One of the important aims of this research is to create a dynamics for the data, i.e., how variables coefficients vary over time for a group of balanced longitudinal data for nine economic sectors in Iraq (agriculture and forestry sector, mining and quarrying sector, industrial sector, electricity and water sector, construction sector, transport and communication sector, trade of retail and wholesale sector, finance and insurance sector, and social development services sector for the period (1990 - 2009)); formulated according to time - varying coefficients, for the nonparametric marginal model of Cobb - Douglas Production Function. The most important conclusions of this research are : using Cubic Smoothing Splines is better than using Local Linear kernel, as well as the progress of the proposed robust methods over the traditional estimation methods in all contamination cases. Concerning the practical side, it has shown weakness of capital investments comparing to the volume of revenues, and the Gross Domestic Production (GDP) of the economic sectors depends mainly on the volume of employment, as well as the volume of revenues since(1990 - 2008) are considered decreasing revenues. i.e., any double of the capital and employment volume would not lead to double of the Gross Domestic Production (GDP), except in (2009) which witnesses increasing revenues, i.e., any double of the capital and employment volume would lead to double of the Gross Domestic Production (GDP).

دور ادارة الجودة الشاملة والتحسين المستمر في تخفيض كلف الفشل The Use of Total Quality Management And Continuous Improvement In Reducing Failure Costs By A Dissertation Submitted

اسم المؤلف: علي خلف سلمان الركابي
اسم المشرف: منال جبار سرور السامرائي
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: اولت الشركات اهتماما متميزا بالجودة كونها احدى عوامل النجاح الرئيسة، واصبح هذا الموضوع موضع اهتمام خاص في الدول الصناعية والدول النامية على حد سواء، وقد اولى الباحثون الاهتمام بهذا الموضوع الذي يرتبط مباشرة برضا الزبون وزيادة المبيعات من جهة وارتفاع كفا | The Companies have given special attention to quality since it is one of the essential factors of success, this topic has been the focus of attention of Industrial countries and the developing countries as well as researchers have paid attention to this subject which is directly related to customer's satisfaction and the growth of sales on one hand, and increasing the production efficiency and reducing the costs on the other. The present study has dealt with various enquires and attempted to present solution through the five theoretical and applicable chapters to reduce the Internal and external failure costs and improving quality of the presented products through using some modern costing techniques. Having completed the conceptual and philosophical framework and reviewed the previous efforts related to this study, the hypothesis of the study has been placed to be tested in Electronic Industries Company - T. V. Factory , in order to identify the use of tools (TQM & CI) in reducing failure costs via the agreement (Concord) in the efforts of Value Chain activities which are represented by : Research & Development , Design , Production , Marketing , Distribution and Customer Service , let alone support activities represented by Quality Control , Procurement and Human resource.To test the study hypothesis and ensure the success of its model, the following has been used : - 1. Analysing primary and support activities in (E.I.C).2. Calculating Total Quality Costs according to ( P.A.F )model, which is represented by prevention , Appraisal and failure costs , and clarifying what internal and Failure costs represent to total quality costs.3. Using tools (TQM & CI) to reduce failure costs.4. Analysing the relation test between the tools of (TQM&CI) through value Chain activities in reducing failure costs by statistical methods represented by Correlation and Regression. Finally, the study has reached some recommendations chief among them is the attention that should be given to the process of Calculating quality costs through applying Special Programme for this purpose and continuous work to reduce failure costs by using the tools of (TQM&CI) through making use Scientific the Procedure of the present study due to what has been presented. he present study represents knowledge Contribution and adds mental value as Compared with the modern previous academic studies in the field of modern Techniques of costing.

تقدير دوال الفشل للتوزيع الناتج من دمج توزيع بواسون ليندلي مع توزيعات اخرى Estimating The Functions Failure Which Gains From Compound Poisson Lindley Distribution With Other Distributions

اسم المؤلف: علي بندر نعيمة
اسم المشرف: عماد حازم عبودي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: In this thesis we studied to find the way for choosing the best distribution depending on initial distribution for the real sample size via deriving two new distributions such as (Fréchet distribution with Poisson Lindely and Rayleigh distribution with Poisson Lindely) and comparisons between them which is Poisson Lindely with another group of standard distributions by using some of standard measures. The real data recorded from the earthquake (1994 - 2014) in the Badraah city - Waste Governorate from the Iraqi Metrological and seismology. Furthermore, by using Easy fit software program to determine the primary distribution (represents the number of days occurs around a couple of two earthquakes have been done sequenced). Hence, the new distribution is Fréchet distribution which the most popular distribution represented the sample size of real data. On the other hand, two estimations were done the failure functions and reliability functions to find the best fitting distributions. Then the result shows that the failure function is increasing with time while, the reliability functions are decreasing with time. Consequently, after we obtain the best distributions we estimate the parameters of this new distribution (Fréchet Poisson Lindely) by using two methods DLS and MLS. Finally, the results indicate that DLS is the best rather than MLS to estimate these parameters via using Matlab software code which is written by researcher

اثر التحدي الاخلاقي للمحاسبة الابداعية في تحديد الدخل الخاضع للضريبة : دراسة تطبيقية في الهيئة العامة للضرائب في العراق The Effect of Ethical Challenge For Creative Accounting In Determining Taxable Income Applied Study In The General Commission For Taxes In Iraq

اسم المؤلف: علاء فريد عبد الاحد يوسف بطو
اسم المشرف: ماهر موسى العبيدي
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Taxes become as an important financial tool which finance the state's Budget.Taxpayer should be comply in political Taxes process to lead the state to achieve economical , social , political , and financial goals. moreover Accountants and Auditors whose responsible for Taxpayer accounts should reflect the real financial position and profits & losses account when their preparation the financial statement for determining taxable income.Accounting as a system reflect the real company's transactions and the facts depend on the ethical science , so the accounting should be related to ethical science , far away from variance. But the appearance of creative Accounting in eightieth lead the concerneds take care for it's practicing specially those which not reflect the real image of Creative concept , because it's represents a big challenge to accounting through accountant practicing whose using their knowledge in accounting roles to bias in the financial statement to avoid or reduce the tax burden of companies.In order to solve the Creative Accounting problems the researcher determine eight hypotheses trying through it to limited the variables which can be limited those practicing , reaching to the financial statement which reflects the reality and justices of company activities to fixing the taxable income which reflect the level of compliance , consciousness , tax culture , and the ethical values of taxpayer. The study consists of five chapters , ending with the conclusions , and recommendations to come over this problem

تحليل تصميم العبور بفترتين ودراسة التاثير المتبقي The Analysis of The Two Period Cross - Over Design And Study of The Residual Effect

اسم المؤلف: عقيل اكرم علي الزبيدي
اسم المشرف: لميعة باقر جواد الجواد
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: في تجارب العبور كل وحدة تجريبية تستقبل اثنين من المعالجات او اكثر خلال الزمن.في ابسط الحالات تستقبل اثنين في المعالجات الوحدة التجريبية تعطي اولا واحدة من المعالجات ثم (تعبر) لتستقبل المعالجة الثانية.تصميم العبور بفترتين كثيرا ما يستخدم في التجارب الطبية | In crossover trials each experimental unit receives two or more treatments through time ; in the simplest case of two treatments , the subject is first given one of the treatments and then crosses over to the other treatment.The tow - period cross - over design is rather often used in medical trials ,especially with chronic diseases or in drug experiments with volunteers.With this design the error variance is reduced by applying both treatments to the same subjects ;and to exclude time (period)effects ,one group of subjects receive the treatments in the sequence AB and the other group receives the treatments in the sequence BA The disadvantage of this design is that in the second period there may be a residual effect of the treatments given in the first period.When the assumption of normal distribution and homogenous of variances are hold the perfect procedure to analysis (TPCOD) is F test and t test but when the assumptions are not hold or the data are pure ordinal like scores , since sums or differences of such data or not reasonable, therefore, A nonparametric model for cross over design is best.We select three experiments to compare between the parametric and nonparametric procedures.we proposal a nonparametric procedure to estimate and test the (TPCOD) that is adopt the nonparametric procedure against the parametric in the case of violation of assumptions

البنك المركزي والاقتراض الحكومي

اسم المؤلف: عفراء هادي سعيد
اسم المشرف: عوض فاضل اسماعيل الدليمي
الموضوع العام: الادارة والاقتصاد
السنة: 2004
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The common thoughts among the economists until the 1970’s decade, were that the financial policy had important expanding influences on the real total product development, and according to this opinion, the increase in the size of government agreement could participate in increasing the rate of economic growth, and a complained with the thoughts on increase in requesting the government to interfere in the economic activities to face the negative traces (results) which were by the monetary and financial which also threatened the international economy, in spite of the negative wan traces. With the expansion of the governmental interference , the growth of its need for the financial resources to cover it’s increasing growth expenditures facing the lack in it’s normal financial resources , which resulted in a continuos lack in the general budget , which also motivated the countries to search for ways that could participate in enhancing this lack.In order to assure obtaining these resources locally , the countries went towards expanding it’s law and administrative relation ships with the central banks in order to influence on tasks of these banks in a way that could facilitate it’s obtaining for credits and depts and facing the governmental lack first and constituting the central banks in the countries that miss these banks secondly.But , this interference by the government in the economic activity did not stop the down rise in the economic situation , cause the negative results were reflected on the national economy through an increase in the monetary establishment and the upraise in the cash flow size , these results were expanding just on the value of the general governmental dept in one hand , and on the nature of the relation between the government and the central bank in the other hand , which caused an uprisal in the aims resisting it , and that was also just in time with the developments witnessed by the economical thinking attempting to bring back the classical libralic thoughts which went through the world in the two centuries the 18th and 19th , and after noticing the government interference to stop and limit the expansion of the economic disasters , this interference was under great disappointment from the new classic libralic thinkers.Thus , the economical developments witnessed by the advanced countries were associated with the emerge of the globalization phenomena and the regression of the government economic role , and the limiting the negative results for the governmental dept and to demand the avoidance for the central banks from the government influence and it’s effects on determining the monetary policy , these changes were accompanied by determining functions at the central bank in order to minimize the inflation.These developments anticipated in limiting the governmental volume because of the law constrains which were included in the law of central bank and to limit and stop the negative results and effects resulting from the governmental dept process from these banks, specially in the industrials advanced countries Study assumption The central bank has a role in supplying and financing the government, but the increased depending on this source and what comes with it of bad results , like increase in the inflation rates and affecting negatively on the monetary policy, that explained the attempt especially in the advanced industrial countries, to independence from the government influence in order to minimize the negative results. The study goal1. Determining the central bank’s links and it’s relation with the government and the nature of the logical relation with the government. 2. Determining the financial relation between the central bank and the government ,and determining the explaining factors for having the government willing to obtain the credit from it.3. Studying the effectiveness of central bank independence in determining and limit the inflation and financing the government in the industrial and growing countries.The Study (Progress) In order to reach the study goals , the research was divided to three chapters, each one of them contains several metho - dolagies and theories. in addition to the confusion and recommendations as follows : The first chapter was concerned with the initial establishment of the central banks and its relation with the government through four searches, the first was specialized in studding the historical development for the birth of central banks , while the second search was with what were the central banks and the development it witnessed , while the third search handled the central banks tasks and it’s great relation with the monetary and financial inventories for the government , finally , the fourth search was concerned with the logical nature of the central banks relation with the government. The second chapter came with the address of the financial relation between the central bank and the government, and it was covered through five searches, the first handled defining the general dept and it’s laws, and the second focused on the establishment of internal general dept, while the third factors came with an address of the explaining factors for having the government lend the loons from the central bank. The third chapter was concerned with the central bank independence and it’s reflections on the government dept. And that was through three searches , the first was defining the central bank independence , the second focused on the effect of the relation between the central banks and the government historically ,the third specialized in studying the economic reflections for the central bank dependency. Finally the study was sent with set of conclusions and recommendations were related with the search assumption and nature of the central bank’s independence in a general way

انموذج اعادة تصميم وظيفة التدقيق الداخلي باعتماد ادارة المخاطر : دراسة تطبيقية في المديرية العامة لانتاج الطاقة الكهربائية في البصرة A Model For Redesign Internal Audit Function By Using Risk Management Applied Study In The State Directorate For Electricity Production In Basrah

اسم المؤلف: عصام يونس عبد الزهرة
اسم المشرف: هاشم علي هاشم الموسوي
الموضوع العام: الادارة والاقتصاد
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: The objective of this study is to build a model for redesigning the Internal Audit Function by using Risk Management approach. The internal audit function is identified in this study through using three variables : the first one is the objective of internal auditfunction; the second one is the work plan for internal audit function; and the last one is the internal audit reports. The approach used by this study to redesign internal audit function is a risk management approach. The risk management is very important for every organization in the current environment, because the risk effect the performance of a given organization and its capacity to meet its objectives.The basic hypothesis of the study is “The using of redesign model for internal audit function based on legal and development drivers for internal audit, will increase the capacity of internal audit function in providing the information about organization risk, andhelp in accomplishing the organization objectives and increase the value added of the organization” To proof this hypothesis, this research was divided into four chapters and a conclusion. These chapters are : the methodology of the study and past research; internal audit and risk management; a model for redesigning internal audit function and field study. The main conclusion of this study is the redesigning of the internal audit function will provide valuable information for management to manage risks that prevent activities from meeting their objectives.

تطوير المنتج على وفق منهجيتي الهندسة المتزامنة والحيود السداسية المرنة : بحث تطبيقي في الشركة العامة للصناعات الكهربائية Product Development According To Methodology Concurrent Engineering And Lean Six Sigma : Applied Research In General Company For Electrical Industries

اسم المؤلف: عزام عبد الوهاب عبد الكريم الصباغ
اسم المشرف: غسان قاسم داود سلمان اللامي
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The product is one of the challenges faced by companies developing, With growing competition has become the introduction of new products and the ability to develop and increase the quality consistently a major reason for the success of companies and this is what drives these companies to develop and employ different methodologies and software in one or more aspects of the development and design of the product and the process and these methodologies : Concurrent engineering , Six Sigma ,and Lean System.Despite the widespread use of these methodologies in the design and development in the industrial and service companies, it has noted researcher and through review of the literature as focused on product development using one or two of those methodologies found no study or research dealt with the subject of product development according to methodology concurrent engineering and Lean Six Sigma (Integration methodology diffraction Six Sigma and Lean system), and from this standpoint, the problem of the study identified as the following : What reflection of product development according to the integration methodology concurrent engineering and Lean Six Sigma to increase access to the market faster, reduce development costs, reduce the standard damage ratios, reduce defects. This research represents a cognitive process and attempts to activate and apply the proposed approach to product development and the integration of concurrent engineering tools (design for manufacturing, design for assembly and design for excellence) with Lean Six Sigma and applicability of the proposed framework in the Iraqi business environment.This research was conducted at the General Company for Electrical Industries adopted a product (Water cooling device Salsabil three taps) as a sample to search. Especially since the company surveyed suffer from the reluctance of customers to buy the product sample. Researcher adopted the design cycle (define, measure, analyze, design and verify) as a methodology for the collection of concurrent engineering tools and Lean Six Sigma in the development and design of the product and used so multiple techniques (Pareto chart, scheme of cause and effect and the dissemination of job quality) in addition to the use of statistical methods and percentages.The research found a set of conclusions, including the existence of significant differences in time develop process and the time of arrival of the product developer to the market, the process that the use of concurrent engineering is where the Lean Six Sigma, the process, which do not use those methodologies, as recommended research into the the use of the design cycle (DMADV ) in product development because it provides a roadmap to get to the best development and design.

استراتيجية القدرة المميزة المصرفية واثرها في الاداء المصرفي : دراسة تطبيقية في مصرف الرافدين والرشيد Distinctive Capability Based Strategy & Its Influence In Bank Performance - An Empirical Study In Al - Rafidian & Al - Rasheed Banks

اسم المؤلف: عروبة رشيد علي البدران
اسم المشرف: مسلم علاوي شبلي السعد
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: This Study aims at investigating the possibility of applying the strategy of the competitive advantage , that is based on the capabilities ( Distinctive Capability based Strategy), in Iraqi commercial banks.It also aims at measuring the performance of those banks by financial measuers & at testing how far the above - mentioned bank strategy affects the level of bank strategic financial performance.The investigation is carried out in the Iraqi banking sector;namely the tow governmental banks of Al - Rafedain & Al - Rasheed. The sample comprises 83 managers of the frist & second administrative levels.The study is built on eight hypotheses which were all tested in the banks under study.A questionnaire was used to collect data for each of the two measures.The frist questionnaire was directed to collect data to measure the components of the bank strategy i.e external banking environment , banking resources & internal banking operations ,The second is directed to collect data to measure the banking performance i.e level of financial performance & level of banking services.The questionnaire was supplemented by the method of analyzing the quantitative data that were taken from the banking archives & the fiscal accounts of the years 2000 - 2001 & 2002.The study arrives at some conclusions;the most important among which are the following : 1. The possibility of observing the impact of external environment & banking resources on the internal operations in the bank cannot be achieved ; only through identifying & analyzing the internal elements of the bank i.e bank resources , bank capabilities , bank operations , operational efficiency & activities of researching & development these elements constitute the based of the internal components of the banking strategy.2. The level of impact of the dimensions or components of banking strategy , i.e external environment , banking resources & internal operations , is different from one variable of the banking performance to the other because of the difference in the nature of each dimension in its relation to the three variables of performance. The study also introduced some recommendations related to the variables of the study which is the most important was suggested model for the (Distinctive Capability based Strategy) for the Iraqi Banks under Study, in addition to suggestions for further future researching

فاعلية السياسة النقدية ودورها في الاستقرار الاقتصادي في العراق للسنوات 1991 - 2006 Effectiveness of Monetary Policy And Its Role In Economic Stability In Iraq For The Years (1991 - 2006)

اسم المؤلف: عدنان محمد حسن الشدود
اسم المشرف: مصطفى مهدي حسين
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:

القدرة التنافسية لبعض الاقتصادات العربية مع اشارة خاصة للعراق للمدة 2004 - 2007 Competitiveness For Some Arabian Economies With Special Reference To Iraq For Period (2004 - 2007)

اسم المؤلف: عدنان فرحان عبد الحسين الجوارين
اسم المشرف: نبيل جعفر عبد الرضا المرسومي زهرة حسن عباس التميمي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
1 ... 279 280 281 282 283 ... 465