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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:

تشخيص وفحص مدى الملاءمة لنماذج السلاسل الزمنية المختلطة ذات الرتب الدنيا Identification And Diagnostic Checking For Low Order Mixed Models

اسم المؤلف: عبيد محمود محسن الزوبعي
اسم المشرف: عبد المجيد حمزة الناصر
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تمثل الهدف ببحث مرحلتي التشخيص Identification وفحص مدى الملاءمة Diagnostic checking للنماذج المختلطة ARMA ذات الرتب الدنيا في مجال الزمن Time Domain وفي مجال التكرار Frequency Domain والمقارنة بين ادوات التشخيص ومعايير اختيار الرتبة واختبارات فحص مدى المل | The aim of this work is to study the two stages of identification and diagnostic checking of mixed models (ARMA) with low orders of time domain and frequency domain.The methodology of research had tackled in balanced way both the theoretical part (by using statistical theory) and experimental part (by using simulation). The thesis consisted of five chapters in addition to introduction. The first chapter contained the basic concepts of time series, stationary, mixed models with low orders and analysis tools for time domain and frequency domain.The second chapter included the identification stage as it contained the identification tools and selection criteria for models order.Also it included asggestion for two new methods of identification and anew criterion for order determination. The third chapter tackled the diagnostic checking by using a group of tests depending on time domain and frequency domain.Also it included viewing of some other aspects in time series analysis in order to open new avenues which could be traded by other researchers.The fourth chapter contained the experimental part by applying what had been depicted in previous chapters on mixed models (ARMA(1,1)), (ARMA(1,0)) and (ARMA(0,1)) and then to find out comparisions between identification tools, order selection criteria and diagnostic checking tests through giving different values of the parameters [?1,?1] and for different sizes of series and by iterating the experiments (1000) times.It had been arrived at some conclusions and recommendations which were consisting the fifth chapter

تفوق المنظمات في اطار الربط بين راس المال الاجتماعي ونظم ادارة المعرفة : دراسة تطبيقية لاداء القيادات العليا في وزارة الكهرباء

اسم المؤلف: عبد الله حكمت عبو داؤد النقار
اسم المشرف: صلاح عبد القادر احمد النعيمي
الموضوع العام: الادارة والاقتصاد
السنة: 2008
الموضوع الدقيق: ادارة عامة
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

تطوير مدخل متكامل لتخصيص التكاليف غير المباشرة في الشركات الصناعية المتعددة المنتجات : دراسة تطبيقية في الشركة العامة للصناعات الجلدية

اسم المؤلف: عبد الكريم عبد الرحيم علي الربيعي
اسم المشرف: هاشم علي هاشم الموسوي
الموضوع العام: الادارة والاقتصاد
السنة: 2004
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:

تدقيق اداء النشاط الخدمي الحكومي : تدقيق اداء عينة من انشطة امانة بغداد Performance Auditing For Governmental Services Activities Auditing The Performance of A Sample of Baghdad Mayoralty Activities

اسم المؤلف: عبد الوهاب عبد الرزاق مهدي العبيدي
اسم المشرف: عبد الفتاح امين حسن
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: لقد شهد التدقيق خلال الفترة الماضيه القريبه تغيرات كبيره وواضحه نتيجة للغييرات الاقتصادية الواسعه والمتسارعه التي حدثت. فضهرت انواعا عديده اخرى من التدقيق بجانب التدقيق المالي كان اهمها تدقيق الاداء.وتجلت اهمية هذا النوع من التدقيق في القطاع العام لم | During the Near past period, many significant changes took place in auditing as result of the huge rapid economics changes that’s influence in creating of many other kinds of auditing in addition to the financial auditing. One of the important kinds is performance auditing.The importance of this kind of auditing appears in public sector which need a continuous following up and allocation of a lot of amounts of funds in order to deliver services to the public properly. According to that, financial auditing becomes unsuitable, which only focuses on auditing the financial actions according to the budgets.Financial control also focusing on flowing up and verifying that expensing money and collecting revenue take place according to the plan (budget) and the procedures take place according to the valid regulations. That’s happen without considering the impact of the results of expensing money. According to that performance auditing appears too focused on auditing the efficiency of using resources and auditing the entity effectiveness.Regarding privet sector, financial auditing doesn’t provide a comprehensive view about the company performance. The objective of financial auditing is to report if the financial statements represent fairly the financial position and business result and its cash flow without determining the performance efficiency and effectiveness.Performance auditing start from the point which the financial auditing end through providing a comprehensive view about the efficiency, economy and effectiveness of performance, that’s will integrated with the information providing by financial auditing in submitting a massive clear view about performance. Another point is that performance auditing providing information that help in carrying out the public accountability.The point which represents evidently the importance of performance auditing is issuing standards dealing with that subject from the international organization of supreme audit institutions (INTOSAI).Performance auditor is the most suitable side for carrying out performance auditing because other sides when doing such audit will not starting from evaluating control system (as the auditor do) belong to the auditee, that’s will make the performance auditor is the most capable side for doing performance audit.Owing to the importance of performance auditing subject, this dissertation divided methodologically graded in to six chapters. The first is the thesis methodology and related previous studies which reviewed the methodology of the study, previous studies. The second chapter is the theoretical background of performance auditing through three sections, first section contain the concepts of performance auditing and its principles , goals, differences with financial auditing and its requirements.In the second section, we discussed the phases of performance auditing starting from planning phase and through preliminary survey, designing audit program, collecting evidence and the necessary information, preparing audit report and ending with flowing up phase. In section three we touched upon the basic elements of performance auditing; efficiency, effectiveness and economy and other related performance indicators.In the third chapter, we presented the international standards related to performance auditing issued by INTOSAI through three sections; general standards, field work standards and reporting standards and we showed their similarities to performance auditing standards belong to some countries.The fourth chapter show through three sections measuring performance; the first contain the concepts, principles, obstacles of performance measurement and the characteristics that should be available in performance indicators. Second section contain talked the rules and methods of performance measurement, while the third section dealt with presenting municipal performance indicators.Chapter five contain auditing performance of a sample of Baghdad mayoralty basic activities; purifying and distributing water, swage solid waste collection and cleaning and properties management belong.Finally we close chapter six with our conclusions and recommendations concerning the subject.

معايير التدقيق الدولية وامكانيات تطبيقها في الجمهورية اليمنية

اسم المؤلف: عبد الله احمد عمر بامشموس
اسم المشرف: اسماعيل خليل اسماعيل
الموضوع العام: الادارة والاقتصاد
السنة: 2003
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: لقد شهدت اليمن خلال العقدين الاخرين من القرن الماضي تغيرات واضحة وملموسة في الظروف الاجتماعية والاقتصادية والسياسية. ومن اهم هذه التغيرات التحول الى النظام الاقتصادي الحر بادواته واجهزته المختلفة وتزايد الاستثمارات الاجنبية في اليمن وانضمام اليمن ا | During the last two decades from the last century Yemen witnessed significant and tangible changes in social, economic and political conditions. The most important one was the transformation to the free economic system in its tools and systems as well as the increase of foreign investments in Yemen and its affiliation with the world trade organization (wto) thus, accountancy and audit profession should be able to cope with those changes and developments in order to perform the required role and in order to do that , primary factors should available which enable it to do its role efficiently and effectively. The most important factors are the existence of auditing standards by which external audit of the financial statements can be made. The standards are regarded as the paradigm and type which should be followed by the auditor in his work and that can be used to Judge the quality of audit as well as specifying the responsibility of the auditor. The importance of audit standards rises through audit profession which aims at expressing the auditors opinion about the fairness of the financial statements of the firm in expressing the financial position and the Income statements and cash flows which import more trust on the published financial statements. The auditor in this case depends certain standards which should be clear and accepted by the other exercising his profession to acquire the trust of the users on the domestic and international levels because these standards explain to them the method in which audit has been made and the professional responsibility of the auditor.One of the points of audit profession in Yemen know and in the past is the absence of complete , harmonization and generally Accepted audit standards that comprise all the aspects of audit.Some dispersed rules in the code 26 _1999 regarding audit profession and reviewing accounts , the companies code No. 34_1991,the code of control board for control and accounting No. 39_1992 and code 19_1991 and the banks code No 8 _1972 cant be considered as Yemeni perfect audit standards suitable for the control of profession practicing as well as its unability to cope with the economic and professional changes and development domestically and internationally.Thus ,these factors resulted in many problems which affected the effective of the information published in the reports and the financial statements that led to the decline of investment in flow to Yemen and the abatement of auditors performance level.Owing to the importance of the audit standards , we divided this dissertation methodologically graded in to six chapters.The first is the common background which reviewed the previous studies ,methodology of the study ,and a sample for study. The secound chapter is an introduction to the subject in which we underlined certain points that should be settled before the elaboration in the details of the standards and forming what we desire. Thus this chapter includes in the first section the conceptions of audit and its postulates and principles. We also touched upon the conception of audit standards, their characteristics and their relation with audit procedures , developments ,importance and the impact of environmental factors on them. We concluded the section in away in which the setting of those standards. Then in the second section we discussed the harmonization of auditing standards , features , barriers and the effort exercised to achieve this harmonization. In section three we touched upon the bodies and committees which undertook the task of setting the international standards especially the international auditing and Assurance standard board ( IAASB ) emerging from the international federation of accountants ( IFAC ). Regarding its objectives and members and how the international standards are formulated and the most important criticism directed to its efforts as well as the development and application of the International auditing standards. We closed this section by the realization of using those standards internationally.The third chapter tackled the general international standard and showed their similarity to the standards of some countries , the standards similarity of the international field work to the standards of some countries , and reporting standards similarity to the standards of some countries , chapter four reviewed the economic , social variables which have connection with audit and their effect on the application of audit standards. It discuss audit profession in Yemen through reviewing the laws and legislation’s related to the profession. Chapter five analyses a sample of audit reports , audit files and the respondents to the questionnaire which measured the auditors commitment range to the international auditing standards and the respondent stances toward the application of the international audit regarding the questionnaire.Finally , we close chapter six with our Conclusions and recommendations concerning the subject

عوامل النجاح الحرجة واثرها في الاداء الاستراتيجي بمنظور ادارة الجودة الشاملة : دراسة تحليلية لاراء عينة في قطاع الصناعة المصرفية الخاص في العراق The Effect of Critical Success Factors On Strategic Performance From The Perspective of Total Quality Management Philosophy Analytical Study In The Private Banking Services Industry In Iraq

اسم المؤلف: عبد السلام ابراهيم عبيد
اسم المشرف: زكريا مطلك خضر الدوري
الموضوع العام: الادارة والاقتصاد
السنة: 2004
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: شهدت السنوات الاخيرة نموا دراماتيكيا في صناعة الخدمات وتحديدا صناعة الخدمات المصرفية، في ظل تحولات جذرية متسارعة لعصر الاقتصاديات الافتراضية اذ تتراجع مزايا الكلفة وندرة الموارد امام الابداع والتفوق والتمايز. وتعد الصناعة المصرفية مفتاح التحول الى اقتصا | Recent years have witnessed a dramatic development in services industry specifically the banking services industry under the a aspices of accelerated radical changes of the virtual economics age. In this age the cost advantages and the scarcity of resources retreat against innovation, superiority and distinction. The banking industry is considered the key of transformation to the knowledge economics. It is facing, as other sectors of economy, many competitive challenges, chief among which may be the total liberation of the bank financial services, results of the information revolution, the attempts to globilize economics in away leads to remove boundaries, the overlap of interests and the competitive conflict. Establishing on what has been mentioned and due to the strategic role played by private sector banks through in the activation of the movement of investment and development in Iraq and because of the restricted areas of competition according to the scale economics, the study aimed at adapting the philosophy of (TQM) of the private banking services sector after the unique successes achieved by many world banks through implying philosophy as a competive weapon and a profit strategy and continuity in business environment.The study aims at treating the philosophy of (TQM) through a strategic perspective which accomplishes integrity among the frameworks and the operational requirements and the strategic content of philosophy as a strategy for superiority and pioneering in market beginning from the strategic analysis for the (CSF) relating to the dimensions of industry environment and the factors relating the strategic capabilities as forces of impediment or support to carry out the priorities of continuous improvement in the quality of services and the banking operations concerning design, application and performance. It eventually analyse the effect of (TQM) philosophy priorities on improving the strategic performance industry in connection with its competitive, operational and financial dimensions.This study adopted conceptual and objective criteria to collect data; the objective criteria have been devoted to study the indicators of the strategic performance, whereas the conceptual criteria included two questionnaire tools, the first of them was prepared for managers according to dicimal meter and the second for customers according to the five sides likert meter. The two tools have been prepared in the light of former studies, and then distributed to all bank’s managers and some branch banks managers. The customers questionnaire tools were distributed to a random specimen out of the industry bans customers from August through November - 2002. The data were analyzed descriptively where the linking hypotheses were tested by Spearman Rank Correlation method and the effect hypothesis were examined by simple - stepwise multiple Regression methods - virtually Kruskal wallis test was employed to verify discrepancies and differences among the independent and dependent variables the study includes seven chapters , the first one deals with methodology. The second , third and fourth chapters are devoted to discuss frameworks and theoretical information of the (TQM) philosophy. But , the fifth , sixth and the seventh chapters explicate the applied aspect of the study as well as the data analysis results. The study results have proves that there are real gaps in the accomplishment of the (TQM) priorities in banking operations and sevices , chief among which were the virtual performance of the banking services in view of industry for the realized quality of service from the customer’s point of view , then other two subsequent gaps were the gap of to be correspondent with and the design gap relating their used dimensions in the study. The results also showed the achievement of several study hypotheses or the acceptance of null , hypotheses concerning the connection and influence of the (CSF) which relate the industry environment dimensions with the priorities of (TQM) represented in the constant improvement of the correspondence quality by the significance of assurance and empathy dimensions , and virtually the continuous development of the virtual performance quality and the banking operations. The bargaining force factors of buyers and the density of present and expected competition are the most supporting factors to the industry responsiveness to the Priorities of the continuous improvement. Moreover many (CSF) which relate the strategic abilities achieved a virtual responsiveness to the priorities of the continuous improvement , chief among which were the human , technical , operational and Knowledge abilities. The results showed that the (TQM) philosophy had achieved an essential supports to the strategic performance of the industry , this fact has appeared clearly in the field of competitive performance represented in improving the customers’ satisfaction and improving the competitive position of industry and the operational and financially performance. The study has arrived to some recommendations the most important of them are : it is necessary that the private sector banks adopt the (TQM) as a strategy of survival and profit in market through practical and studied plans and programs to raise the level of the quality of bank services and operations. it also aims at seriously decreasing the quality gaps if it was to confront the forthcoming competitive challenges in the iraqi market starting from increasing the operations of the strategic analysis to the industry environment , the competitors trends , developing the information concerning the customers and his expectations and then translating these expectations accurately in characteristics and criteria of the banking performance. Moreover , the development of the marketing , conceptual and technical abilities is considered through increasing the interacting marketing programs , diversifying the marketing bland , employing advanced methods in communications and exchanging information. Finally , it is necessary to think about building strategic fusion’s or alliances among the industry banks to promote promote their competitive power in adopting the option of superiority through the quality of the banking services and operations.

تحليل اثار السياستين النقدية والمالية على بعض المتغيرات الاقتصادية الكلية لدول مختارة للمدة 1998 - 2008 Analyzing of Effects of Monetary And Fiscal Polices On Some Aggregate Economic Variables For Selected Countries For The Period 1998 - 2008

اسم المؤلف: عبد الجبار هاني عبد الجبار السامرائي
اسم المشرف: علي عبد محمد سعيد الراوي
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The subject of monetary policy and financial policy is considered to be one of the most important and revived subjects, according with the revival and change of the economic variables which are reflected in the different economic indicators; which the effects of the two mentioned policies can be analyzed through them, separately or together.Analyzing the effects of the two policies is an overlapping and a considerable matter, because the two policies have overlapping and considerable aims and tools. In addition, they may be affected sometimes by the economic changes and they become - or one of them becomes - a cause of the change in the economic activity, i.e. stand behind the event instead of leading it. This matter requires continuous monitoring, evaluating and adaptation of the aims and tools of the two policies via their middle and final indicators.The subject of monetary policy and financial policy is considered to be very important in different economic systems and economies; whether they were directed with a specific degree or follow the market mechanism in managing their economies with a contrast in the relative importance of one policy comparing with the other one, via the contrast of the economic system and its development degree. Mostly, the directed economies appear in the financial policy; while the monetary policy appears in the economies which follow the market mechanism due to the independence of the monetary authority. Also, the degree of the country economic development and the availability of the financial and monetary abilities have a role in showing which policy is the most effective in achieving the economic aims; whether in overcoming a crisis or a defect, or in achieving a continuous and everlasting development.The subject of monetary policy and financial policy has been discussed; either each policy has been discussed separately or both of them have been discussed together in many researches and studies in the local (in Iraq) and international levels. Many of them were precious researches and studies, and they determined the principals of the two policies work and the intersection and contrast points between them. Most of the studies issued by the International Monetary Fund (IMF) and the Central Bank assured that the problems, related to economy, of the developing countries are due to incorrect monetary and financial policies. They are exaggeratingly expanding, restricting, or contrasting between the functions of the two policies. Also, these studies mostly speak about the typical construction of the tow policies (Optimal Policies). In addition, these studies discuss what the developing countries suffer from, including structural problems in spite of the availability of the financial and monetary abilities, especially in Iraq and Saudi Arabia, in order to achieve great steps in progress, development and promotion. This study is considered to be a contribution which may be helpful in the researches and studies series in analyzing the effects of the two policies together in the economy activity cycle.THE RESEARCH IMPORTANCEThe research discusses the most important problems and aims which most economies work hard to overcome or achieve via the correct launching point, which is depending on real, ambitious and effective monetary and financial policies; according to the problems and defects which the countries of this study suffer from, and the resources, available abilities and the nature of the international status of these countries, and the effects of all these factors in the local economic decision of the countries under study.THE AIM of THE RESEARCHThe research aims to reach and be close to the intersection points in the work of the two policies, by meeting and coordination or by contrasting in order to reach a degree of coordination between the two policies in terms of tools and aims. The monetary policy may tend to be expanded in its tools like the public debts, while the financial policy tends to adjust the monetary supply and control the inflation. Also, complications may differ in their amounts in each policy, i.e. the tax complication of the financial policy may achieve an effect which contrasts with the complication of the monetary policy in spite of tending the two policies to have the same aim and direction. THE PROBLEM of THE RESEARCHTheoretically, there is a contrast problem between the ideological schools, especially the treasury and monetary schools, in adopting the suitable financial policy or monetary policy.While practically, there is a problem of weak coordination between the monetary and financial authorities in adopting the priority of the aims and tools.THE geographical elementThree countries were chosen : Jordan, Saudi Arabia and Iraq; with giving Iraq the priority in the analysis and investigation, especially it witnesses a new trial of following monetary and financial policies based on the market mechanism after (2003). Previously, Iraq followed a central planning system in managing its economy. Jordan and Saudi Arabia were chosen because they represent a geographical, historical and economic propagation of Iraq, because they achieved great steps in the economic correction, which is considered to be a new trial in Iraq. Also, the yielding economy of Saudi Arabia is similar to that of Iraq in many of its components.While Jordan has a limited economic resources and it mainly depends on the external grants and relieves, and its trade with the neighboring countries, especially Iraq. Thus, it forms a tolerable trial in the field of applying the economic reforms comparing with close trials in their economic characteristics.THE ELEMENT of TIMEThe period of (1998 - 2008) was chosen as the programs of economic correction had been appeared in that period obviously in Jordan and Saudi Arabia; and the monetary and financial policies began to take their roles more obviously and effectively in overcoming the temporary crisis in particular, and directing towards the long - terms aims. In Iraq, this stage witnessed great and significant changes. In 1998, the Iraqi economy began to adapt to the economic embargo; and the monetary policy began to play the greatest role in moderating the uncontrolled inflation at that time and indicating that the monetary policy was not very effective due to the subordination of the monetary authority to the financial authority at that time. The period after (2003) witnessed significant changes after occupying the country and eliminating the international sanctions which was imposed since (1991). Iraq pursued towards a new economic philosophy in managing the economic activity, and adapting a free economic system and the market mechanism in managing the economic activity.THE RESEARCH ASSUMPTIONThe research based on the assumption of the independency of the monetary and financial policies in determining the priority of aims and adopting the tools and the middle and final aims. But both of these policies intersect via economic variables which differently affect the economic activity in a contrast way or in a coordinating way. The monetary policy was more effective in treating specific defects in the economies under study, or in stimulating specific economic variables. While the financial policy, was more effective in other variables or in treating specific defects

المويجات الهندسية المكيفة وتطبيقاتها في ازالة التشويش للصور الرقمية Adaptive Geometrical Wavelets And Their Applications In Digital Image De - Noising

اسم المؤلف: عامر محمد نوري المهداوي
اسم المشرف: ظافر حسين رشيد النجار
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تختلف الاهمية النسبية للمعلومات المرئية المحتواة في الصور. اذ ان البحوث الحديثة في فسلجة الرؤية اثبتت بان الدماغ البشري يتحسس لحواف مكونات الصورة بالدرجة الاولى، اما الانسجة فتاتي بالدرجة الثانية من الاهمية. دفع هذا الامر العديد من الباحثين في حقل المعالج | The importance of visual information contains in images are relatively deferent. Recent researches in psychology of vision have proven that human brain senses the edges of image objects in the first order, where image textures comes in the second order of importance. This problem had motivated researchers in the field of image processing towards finding new efficient methods that work on eliminating less important visual information which gives as a result a brief description containing the most important information. This description serves two domains : the first one is image compression, where it is possible to reduce the amount of data used in representation, which helps in reducing the required transmission time and also needs less storage size. The second one is image denoising, by reducing the importance of noisy data which helps in eliminating the noise, or at least compress its effect.Recently, it has become evident that separable transforms, such as wavelets, are not necessarily best suited for image representation due to their disability of catching line discontinuities that represent the objects edges, which make them unsuitable in giving adequate description for deferent geometrical shapes of these edges. This led to the appearance of the geometrical wavelets which has been proven its superior to nearly all of the classical wavelets in giving higher specific approximations and much more economical in data size of the image. These functions are non - separable and they are divided into two parts : adaptive functions and non - adaptive functions.This dissertation focuses on studying the first and most important function of the family of adaptive geometrical wavelets functions, the one called wedgelets, in addition to propose generalizations to it in order to make it more flexible in catching deferent curved shapes of image edges, which improves its performance in providing much more specific approximations depending on less number of coefficients. This work emphasizes basically in image denoising. And in order to increase the applicable importance of these functions, it has been suggested two methods to estimate the noise level that effects the image, and eventually choosing the best approximation according to this estimation.Finally, a comparison is made between the proposed approximation methods and the classical ones by applying on several tested images that have deferent properties, through the simulation of exposing them with deferent levels of noise. The results of this comparison shows good size of improvement in the performance achieved by the addition of these proposed functions.

فاعلية اداء الاسواق المالية في ظل الازمات الاقتصادية في بلدان مختارة Effectiveness of The Functioning of Financial Markets In Light of Economic In Selected Countries

اسم المؤلف: عامر عمران كاظم المعموري
اسم المشرف: ثائر محمود رشيد العاني هناء عبد الحسين الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: In this study, the light had been shed on the relationship between of indicators stock market and business cycle in selected countries ,the study has been divided into three main chapters in order to test the validity of this hypothesis and achieving the aims of this study. The first one forms a conceptual and ideological of study and included three basic section. The second chapter dealt with Analyzing framework of study included two basic sections. While , chapter three has concentrated on the measure and analysis of the Feed back between stock market and business cycle. The study sample consist of six countries : USA, Mexico, Thailand, Malaysia, Korea, Egypt. It uses annual data covering the period (1983 - 2006).By using the Hsiao causality test has been used determine the direction of causality between indexes of stock market and business cycle.This study has yielded (concluded) many results from the theoretical and mathematical (econometric)First : "the conclusions of the theoretical aspect1 - Are the economies of industrialized countries over time, as with cases of depression and recovery, which affect to economic activity, and companies know that these conditions are strongly influenced by cycle companies, with sales booming with economic recovery and stagnation and decline in the shares of these companies know the stock prices rise as the periodic during the phase of prosperity and decline during the recession, the success of the investor depends on the type of the shares so to correct timing of the purchase 2 - The existence of a relationship and mutual influence between the work of primary and secondary markets, as the evolution and breadth of the work of the primary market leads to the development and expansion of the secondary market, through the development, diversification and expansion of new releases through the primary market, which offer the possibility of development and expansion of the secondary financial market activity, and using those issues later in their dealings, and in accordance with the clear understanding of this difficult chapter of the work and the development and expansion of these markets. 3 - financial derivatives is one of the most important features of modern financial developments during the last decade of the twentieth century, and these tools provide payments derived from other assets may be real or financial assets to cope with fluctuations and crises that have affected financial markets, which were used as tools to hedge against fluctuations in stock prices and rates interest and exchange rates. 4 - A shift in the characteristics of economic cycles, after the Second World War, becoming shorter courses "and less in terms of the duration of the decline in production or in terms of rates of deterioration in the indicators of economic activity and the disappearance of the global economic crisis as characterized by the unequal international distribution among countries capital, in addition to the lack of synchronization occur in those countries, but that this situation would be different during the eighties of the twentieth century and in the context of globalization has become the crisis overtaking the limits of all countries, whether developed or developing. 5 - The recurrence of financial crises and the breadth and speed of transition in the light of financial globalization is a controversial and attention to result in the damaging of a comprehensive and unexpected is not limited to the financial sector, but extends to other sectors and the effect of high economic costs have a negative effect not only in a crisis but extended beyond the borders to other countries. 6 - at the basis of the relationship between the performance indicators for the stock market situation of economic activity, the movement of stock prices is an important indicator to predict the economic cycle as they move in the opposite direction to the movement of bond prices, and up to the maximum level before the arrival of economic activity to the top of the recovery and up to lowest level before the arrival of economic activity to the bottom of the recession. 7 - The East Asian crisis occurred because of the big gap between the real sector and financial sector, which increased with the application of financial liberalization policies in the countries of East Asia, which has made the capital looking for a quick profit by speculating in the financial sector which has seen significant expansion and irresponsible, and take exercise role Parasitically hindering the process of economic growth, which has affected of the development the real economy and shot back, for the extent of the crisis and its spread from the center of the crisis (Thailand) It was during the economic vulnerability of financial markets and the integration of the global financial system. Through any channels of foreign trade and financial markets.8 - The degree of vulnerability of the Arab countries the financial crisis America is different from country to country, depending on the degree of economic openness and the degree of financial and economic development, countries are opening up the high and the Arab Gulf countries in particular will be more affected by and through the channels of oil and the dollar exchange rate stability. Second : the conclusions of the quantitative aspect 1 - The analysis showed that the standard linear model is the best expression of the models and the reality of the stock market in the United States. 2 - analysis showed that the standard non - linear model (Logarithm double) is the best model to reflect the reality of the stock market in each of the (Mexico, Thailand, Malaysia, South Korea, Egypt) 3 - The results of the United States signs an agreement with the estimated parameters form the logic of economic theory in terms of a direct correlation between stock market indices and the state of economic activity, except the number of companies that have demonstrated an inverse relationship because of the merger that took place between listed companies in the market. 4 - show a causal bilateral Feed Back casualty between stock market indices and the economic cycle, there is no impact of the market shares of economic activity is economic activity towards the stock market, which confirms the existence of a significant impact to the stock market on economic activity in the United States, as these are the efficiency of the market high. causal bilateral Feed Back casualty between stock market indices and the economic cycle, there is no impact of the market shares of economic activity is economic activity towards the stock market, which confirms the existence of a significant impact to the stock market on economic activity in the United States, as these are the efficiency of the market high. 5 - it seems that there is a causal relationship bilateral Feed Back casualty During the time lag between the first indicators of the stock market (the market index, the turnover rate) and the state of economic activity (economic cycle) in Mexico, in the direction of the market value, volume and the number of companies to the economic activity of the stock market, when considering the case of economic activity as the dependent variable.With the direction of the relationship when the stock market indicators as dependent variable of the independent variable (the case of economic activity) to the stock market indices, except the market value.6 - The results of measurement in Thailand and a positive relationship between stock market indices and the state of economic activity (economic cycle), it was determined to test the causal relationship that the two - way and at the failure except for the first time the number of companies. 7 - shows the measurement results on Malaysia as in accordance with the logic of economic theory, which pointed to the existence of a relationship between the soft variables, and confirmed through the test of causation and the existence of feedback between the stock market and the state of economic activity.8 - The results of South Korea in line with the logic of economic theory, which revealed the presence of a direct correlation between the stock market and the state of economic activity (economic cycle), which was evident from the test of causation as the two - way, except the number of companies.

كفاية السياسة المالية في تحمل العبء المالي الحكومي في العراق للمدة 2004 - 2014 مع اشارة لتجارب مختارة Fiscal Policy Efficiency In Shouldering The Financial Burden of Government In Iraq For The Period 2004 - 2014 With A Reference To The Experience of States

اسم المؤلف: عامر عبد الله مجيد الشيخاني
اسم المشرف: عماد محمد علي عبد اللطيف العاني
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تزايد الجدل حول الدور الذي تؤديه السياسة المالية ومدى كفايتها في تحمل العبء المالي والمعبر عنها بالنفقات الجارية التشغيلية التي تتحملها حكومات البلدان المختلفة من اجل تقديم الخدمات العامة للمجتمع مهما اختلفت السياسات الاقتصادية للحكومة، بعد ما تزايد حجم | There has been a heated controversy over the role the financial policy plays and how sufficient it is in affording the financial burden. This burden is known as the operational current expenses which the governments of various countries mainly afford, despite the discrepancy in the government’s economic policy. After the deterioration and deficit in the state budget in all countries nowadays, it was necessary to find an appropriate mechanism so as to achieve the interaction and appropriateness between the main instruments of the financial policy on the realistic level with regard to their economy.This research aims to analyses the relationship between the main instruments of theState policy to encounter the increasing financial burden on the government, where the developing countries’ economy in general and Iraq’s in particular suffers from the financial policy’s inefficacy and feebleness due to the fluctuation of these governments’ policies. In addition, there is a lack of credibility for these governments to achieve a noticeable improvement that could create economic stability; especially most of the decisions made regarding the financial policy tend to be under the influence of policy makers.The study concludes that Iraq has been partially able to afford its operational expenses in spite of the economic, political, social, and security challenges he faced. Further, there was no active financial policy and a clear vision for attempting to diversify the revenue resources to depend on instead of depending on oil as the main source for taking the financial burden. In addition, Iraq economy suffers from a structural imbalance that negatively affects its capacity to diversify the revenues resources, while the financial policy has a significant place among other policies because it can play the major role in achieving the various aims due to its tools. These tools are considered as the most important economic administration tools in achieving economic stability and overcoming the problems of structural imbalance and weak economic diversification. As well as, the inveterate paralysis whirlpool in which the Iraqi economy has fallen into at the beginning of 2104 as a consequence of the heavy expenses of war on terror, not to mention the sharp decline of oil prices. The study provides a number of recommendations in which the most significant entails the necessity on working on diversifying the revenue resources for the Iraqi economy and to avoid depending heavily on oil and its derivatives. Also, there is a necessity of activating the non - oil revenue resources and working on their durability. For this purpose, rationalizing expenses strategy should be in accordance with the requirements of the Iraqi economy

تنمية التخلف في بعض الدول النامية في ظل العولمة الاقتصادية : تجارب لدول مختارة The Development of Underdevelopment In The Developing Countries Within The Framework of Globalization The Experiments of Selected Countries

اسم المؤلف: عادل مجيد عيدان العادلي
اسم المشرف: مناهل مصطفى عبد الحميد العمري
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: شكل منتصف العقد الرابع من القرن العشرين البداية الحقيقية لانطلاق العولمة من خلال البدء باقامة مؤسساتها مثل صندوق النقد والبنك الدوليين، من قبل الدول الصناعية المتقدمة، وبعد عقد من زمن تاسيس تلك المنظمات تبنت الدول التي كانت تعاني من ظاهرة التخلف الاقتصادي | The mid of the 4th decades of the 20th century is the true beginning of globalization by establishing its procedures such as International Monetary Fund and the World Bank by the developed countries , After one decade of establishing those organization, the countries Suffering from economic backwardness phenomenon adopted the process of economic development to face this phenomenon and to get rid its hierarchical mistakes then to narrow the gaps between them and the developed countries. The study reached at that the going economic development process in the developing countries interacts with globalization resulting several developed experiments such as the experiment of South Korea where its lacking of natural resources doesn’t hinder the achieving of economic development while another countries failed in achieving development in spite of their natural resources and wealth's such as Brazil and Egypt where the poverty had been disseminated with its different forms.Also the study shows that the interaction between developing countries and globalization during the 20th century has different effects on development process, wile the success or failure of that process isn't relate with the political and economic system adopting by those countries but by its relation with the extend of existing of will with peoples and political leaders in achieving development, and with the extend of existing of management and planning to adopt the suitable policies to direct their economic trends toward development, beside the existence of future view.

المقدرات الحصينة للارتباط الذاتي في انموذج السلاسل الزمنية الموسمية المختلط المضبب Robust Autocorrelation Estimation of Fuzzy SARIMA Models

اسم المؤلف: طاهر ريسان دخيل الخاقاني
اسم المشرف: عبد المجيد حمزة الناصر
الموضوع العام: الادارة والاقتصاد
السنة: 2012
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: غالبا ما تصاحب عملية جمع البيانات وجود قيم شاذة التي تؤثر بشكل كبير ليس فقط على عملية تشخيص الانموذج الملائم الذي يعتمد على معاملات الارتباط الذاتي والارتباط الذاتي الجزئي وانما يتعدى ذلك الى عملية تقدير معلمات الانموذج, ومن هنا فان هذا البحث يهدف الى جعل | The presence of outliers in data influences not only in model diagnostic, but exceed to parameters estimation. Therefore, the goal of this thesis is to make the autocorrelation coefficient robust against outliers to estimate parameters that will be robust depending on those coefficients. This goal is achieved by three suggestions the first and second are depending on Fuzzy Logic by suggest estimation procedure to estimate autocorrelation coefficients called Semi - Fuzzy Autocorrelation coefficient, and suggest another one called Semi - Fuzzy Kendall. The third is to extend the robust Percentage Bend Correlation method to use it in estimate the autocorrelation coefficients that will be used in parameter estimation. This thesis contains four chapters. The first chapter discuss general introduction, the previous studies and the purpose of this research. The second chapter views the general fundamentals, the theoretical field that related with outliers and its effectiveness in time series modeling, the using of fuzzy logic in time series and display the proposed procedure and its algorithm. The third chapter contains the empirical filed, the simulation experiment, results analysis and comparing by some criteria. The fourth chapter views the practical filed by study a daily time series of electrical load in Al - Qadisiya city in Iraq then apply the previous methods. The fifth chapter views the most important conclusions and recommendations that we get.

قياس استقرارية دالة الانفاق الاستهلاك العائل في الاقتصاد السعودي للمدة 1970 - 2009 The Stability Measurement of Function Expenditure For Household Consumption In Saudi Economy For The Period (1970 - 2009)

اسم المؤلف: طالب هاشم جبار
اسم المشرف: مصطفى مهدي حسين
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: Total consumption is considered one of the main determinants in the composition of national in come. It represents the largest share of total expenditure in many countries of the world, consumption also play major vole in the economic and its growth it is, also, one of the main components of total demand, which gives it special importance, marking it a lively area for research aiming to reach scientific facts that would help the decision market to realize a vision and to set future planning of economic policies in countries of the world in, eneral and is Saudi Arabian particular. This study aims to estimate a model for household consumption in Saudi Arabia spanning the period from 1970 to 2009, through determining the variables that influence household consumption expenditure according to economic theory. The model was built using partial adjustment method and building a dynamic short term (co - integration) that takes in to account error correction in the time path towards along term equilibrium. And to avoid falling in to imprecise results , a test was conducted for the stability variable entering the model of household consumption the Saudi Arabia, using the adjusted Diekey - Fuller test and Pilliphs Pearn test, A co - integration test was also performed between the variables of the model through estimating the long run equilibrium relationship equation , and performing the second random error test using( ADF) and (PP) tests, Then dynamic short term model was built that was based on error correction (ECM).

استخدام القيمة العادلة في تقييم الاصول الاحيائية وتاثيرها في تعزيز جودة الابلاغ المالي لشركات القطاع الزراعي في العراق Usage Fair Value In Evaluating Biological Assets And Its Affects In Enhancing The Quality of Financial Reporting of The Companies In Agricultural Sector In Iraq

اسم المؤلف: صهباء عبد القادر احمد الصفاوي
اسم المشرف: عامر محمد سلمان الجنابي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تمثل الاصول الاحيائية عناصر الانتاج الاساسية في الشركات الزراعية، وتتميز تلك الاصول بطبيعتها الحية وقابليتها على التكاثر والنمو والاضمحلال مما يؤثر في قيمتها، وبهدف الابلاغ عنها بشكل سليم، اثير جدل حول مدخل القياس الاكثر ملاءمة لطبيعتها الحية، وقد اه | The biological assets represent the basic elements of production in agricultural companies they are characterized by their living nature and their ability to reproduction , growth and decay which affect their values and to reporting about them properly , there was an argument about the measurement approach which is the most suitable for their living nature.The professional organizations interested in this subject. In the local environment The Accounting Rule (11) (The Accounting In Agricultural Activity ) issued to provide the accounting knowledge for various agricultural activities and to clarify the basis that should be used in evaluating those assets concentrating on the historical cost's approach. The International Standards Board has issued the International Accounting Standard (41) "Agriculture " which obligated using of fair value in evaluating the biological assets when it is possible.The research aims to explain the biological assets Concept and the ability of the fair value application in evaluating the assets in the Iraqi agricultural companies , and to explain their influence in the enhancing the financial reporting quality.The research has reached to some conclution's , they are : - There is more than one approach which is permitted to be used in evaluating the biological assets in agricultural companies , but the importance of evaluating according to the fair value approach, which allows to measure the growth changes and biological transformation according the current values and over the life - time of the biological assets and recognizing in the financial statements.The financial reporting Model about the biological assets which is prepared according to the international standard's requirements provide information more quality in measurement and discoursing and presenting from the financial reporting Model that prepared according to the local Accounting Rule (11).In local environment there are active markets available for deliberating the biological assets for sale and the agricultural crops, but the markets are not very active in deliberating the non - current biological assets for each age - stages and with the existence of governmental entity supervising the markets concerning with documenting prices continuously.The research represents several recommendations, the most important are Developing the local Accounting Rule (11) "Accounting In Agricultural Activity " , assimilating the international accounting standard requirements (41) according to the local environments data.• Setting up a website by the Ministry of Agriculture to publish the prices of current and non - current biological assets as well as the agricultural crop's prices continuely according to the markets changes.• Improving the presentation of biological asset's in balance sheet by presenting it independently of the other non - current asset 's items and should be marked that it was be measured according to the fair value as well as the current biological assets to present independently of other stock items with reference to the basis that was used in measuring and to give privacy on the statements of agricultural companies and to distinguish them from the statements of other sectors.

قياس وتحليل استجابات السياسة المالية لصدمات معدل التبادل التجاري في دول مختارة للمدة (1990 - 2012) Measuring And Analyzing The Responses of Fiscal Policy To The Terms of Trade Shocks In Selected Countries For The Period 1990 - 2012

اسم المؤلف: صفاء علي حسين البكري
اسم المشرف: هناء عبد الحسين محيميد الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The Fiscal Policy is considered an important instrument of the Macroeconomic policy , because it provides tools and mechanisms that response to many shocks that face the national economy such as the Terms of Trade Shocks.Since the fiscal policy may take the procycle or countercycle path , that depends on the nature of the country and/or the type of shock.The hypothesis of this study as follows " The response of fiscal policy to the Terms of Trade Shocks leads to take Expansionary or Contractionary fiscal policy According to the shock?s type , which may be negative or positive , and it is effects on the level of economic activity ".This study aims at , firstly , the analyzing of the mechanism of fiscal policy response to the Terms of Trade Shocks in selected countries , and secondly , the measuring the scope of fiscal policy response to Terms of Trade Shocks in these countries , using Time Series for the period (1990 - 2012).The study consist of three chapters , the first one is devoted to the fiscal policy and terms of trade shocks as a theoretical framework. while the second chapter analysis the response of fiscal policy to these shocks (selected countries). the third one contains the measurement of fiscal policy response to the Terms of Trade shocks in these countries for the period (1990 - 2012).The study concluded that the fiscal policy response in Developed Countries (United States and Australia ) was countercyclical , while it was procyclical in Developing Countries , special those Oil - introducing (Ecuador and Iraq).And the researcher recommended that there is insist need to separates the relationship between the terms of trade and oil sector to avoid the terms of trade shocks that could be resulting from oil price fluctuations.

تقنيات ادارة الكلفة الستراتيجية ودورها في تنفيذ وتقويم الستراتيجيات الوظيفية في بيئة الاعمال المعاصرة : دراسة تطبيقية في الشركة العامة لصناعة الزيوت النباتيه Strategic Cost Management Techniques And Its Role In Implementation And Evaluation The Functional Strategies In Contemporary Business Environment

اسم المؤلف: صباح عبد الوهاب عبد الرزاق النعيمي
اسم المشرف: ثائر صبري محمود الغبان
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The contemporary business environment is surrounded by different challenges and pressures such as globalization , competitive advantage , continuous improvement , information technology etc, These should be taken in consideration if the business wanted to be able to complete with others and to achieve its objectives by attaining a clear success.A strategy, in general, is the plan of the higher management in the long - run, to achieve the results which coincide with the mission of the entities and its goals, this depends on what the management can do as to elements of strength and weaknesses, and how it should do to face the threats and opportunities.Strategy cannot be implemented without a strategic management; because it represents the ideas the management wishes to apply in a strategic approach in the management of economic entities.Strategic management can be on three levels, the level of the whole economic entity, or it can be on the level of each unit of activity, or it can be of the level of each functions level.The application of these strategies this should be coordinated and implemented, it must be noted that the functional strategy is very essential for the success of any secondary system in the economic entity, in order to reach the objectives. To be a successful strategy, the economic entity must take into consideration continuously, the needs of its customers, and to consider the changing of the environment and successful Factors, this is done by the use of certain techniques, vize, cost management which is a term used to describe the practices and action of management to reduce costs and to control it, in order to satisfy the customers. So this study aims at showing the role of cost management strategies techniques in the execution and evaluation of functional strategies through the guidance by strategies approach of cost management system.In order to complete this study, it was divided into six chapters to cover the theoretical and practical sides. The first chapter deals with cost management information and the contemporary business environment.The second chapter is about strategic management and functional strategies.While the third chapter take the study of cost management information and functional strategies.The fourth chapter is confined to the study of the present performance of the company in finance, production and costing.The fifth chapter displays the test of the proposed methodology to apply some cost management techniques to implemented and evaluate functional strategies.The last chapter is related to show the conclusions and recommendation which are arrived at through the theoretical and practical study.This study shows that the use of cost management techniques which helps the economic entity to ensure the basic factors of success, through data concerning external facts, rivals to rivals and customers, in addition to financial and non - financial data which are connected with these factors, in the fields of implementation and evaluating functional strategies, which are related to the success of the entity and reaching its gools and objectives.

تحليل الفجوة التكنولوجية في بيئة اقتصاد المعرفة : بيئات الاسكوا ESCWA واليورو EURO حالة دراسية The Technology Gap Analysis In Knowledge Based - Economy (ESCWA & EURO Environments Is A Case Study)

اسم المؤلف: صالح مهدي صاحي البرهان
اسم المشرف: اسعد جواد كاظم الانصاري
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة البصرة
اللغة: العربية
مكان الجامعة: البصرة
الصفحات الاولى:
المستخلص: ان البحث يتمحور حول ابعاد الاقتصاد النوعي عبر تحليل الفجوة التكنولوجية في بيئة اقتصاد المعرفة, بالتركيز على بيئات بلدان منطقتي الاسكوا واليورو كحالة دراسية تطبيقية، مستهدفا محاولة بناء منظور تكنو - اقتصادي جديد يدعم هيكل نظرية الاقتصاد التكنولوجي قيد ال | This research focuses the technology gap analysis in knowledge - based economy. ESCWA and EURO countries are a case study. The main objectives of this research are to build techno - economic perspective, approaching estimation of technological gap, provides paradigm enhancing confidence of decision makers with importance of technological factor for economic development. As well as, this research provides strategic vision is aimed bridging the technology gap between ESCWA and EURO regions during the period of the last twenty years ago. The importance research reflects technological crises factors, development of science and technology indicators is expected to provide policy - makers with abroad information base to assist national development. In addition, building a new perspectives and alternative options. The problem of research is the technology gap as complex and multi - dimension affected package of environmental factors such as economic, technological, political and social. This research based on a particular assumption is the technology gap in knowledge - based economy reflection international technological division of labor between innovated and cited environments, as well as the know - how is the function of education, research and development, innovation, and information and communication technologies. The research depends on meso - approach is including the interaction among deduction and induction logic, micro and macro analysis, positive and normative analysis, in addition benchmarking approach. The structure of research consist of five chapters discuss a conceptual framework, theoretical implications, technology gap perspectives and formatting of technological indicators as well as empirical evidence for estimating the technology gap between ESCWA and EURO countries.This research has conclusion to reflect the theoretical implications and empirical evidence outcomes with related two regions. As well as the research adoption package of recommendations for supporting suggested strategic framework which discuses the role of government, private sector, universities, research centers, civil society institutions and United Nations Agencies.

اختيار الموقع والترتيب الداخلي باستخدام عملية التحليل الهرمي ونظرية صفوف الانتظار : دراسة تطبيقية في عينة من محطات تعبئة الوقود في شركة توزيع المنتجات النفطية في بغداد Selecting Location And Layout Using The Analytical Hierarchy Process And Queuing Theory Applied Study of Sample of Fuel Stations At The Oil Products Distribution Company / Baghdad

اسم المؤلف: شفاء بلاسم حسن الربيعي
اسم المشرف: صباح مجيد سعيد النجار
الموضوع العام: الادارة والاقتصاد
السنة: 2012
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الكلمات الدلالية:
  • المنظمة الخدمية
  • الموقع
  • الترتيب الداخلي
  • عملية التحليل الهرمي
  • نظرية صفوف الانتظار
  • المحاكاة
  • محطات تعبئة الوقود
الصفحات الاولى:
المستخلص: تسعى المنظمات الخدمية الى تحقيق ميزة تنافسية من خلال اختيار مواقعها بالقرب من الزبائن بهدف تسليم الخدمات بوقت قصير وزيادة عوائدها وحصتها السوقية وتصمم ترتيبها الداخلي بالشكل الذي يمكن من تسهيل تدفق الزبائن والعاملين والموارد والمعلومات بهدف تقليل صفوف واو | Service organizations select locations in a proximity to customers to deliver services quickly, and, meanwhile, increases their revenues and market share. The layout of such organizations should facilitate the flow of customers, employees, materials, and information, to prevent the creation of waiting lines and unwarranted waiting times. The survival of service organizations is hinged, to a great degree, on the right location and layout of such organizations; hence such decisions are conceived strategic in nature. The ongoing researches are still seeking to find scientific methods to help decision makers, in making decisions about the location and layout. This research studies the problem of selecting the location of fuel stations in oil products Distribution Company, and how to prioritize the location, as this decision is still facing the obstacles of complicated procedures and assumptions of decision makers. Furthermore dealing with the decision criteria as same importance without being subjected to the degree of influence of each on the decision. Concerning the arrangement of the fuel stations, they are arranged in a way that does not match with the assumptions of any queuing models, which require one server in each service channel and its reflection on the increase of waiting line and waiting time, which complicate the crisis. The study aims to design an integrated frame work for selecting the fuel stations location and arrange approvals for construction by applying analytic hierarchy process (AHP) on a sample of the stations that received the approval of construction in the company since 2008, using Criteria (ground, environment, social, engineering, legal, and services). Also, the queuing theory and simulation are used to study the proposed layout design for the fuel pumps according to queuing model M/M/s. Also, there was estimation for the performance standards to the proposed layout (number of cars on waiting, number of cars in service, number of cars in the system. filling quantity, filling time, waiting time, total time in the system, idle time) and comparing it with the actual performance standards for sample of fuel stations. The operating of the simulation models is based on a number of assumptions that reflect the actual reality together with the queuing theory. This study is important because its knowledge contribution of with service systems in general and the fuel stations in particular. Also the study provide objective solutions to the company by shortening the procedures and the time it takes to select the location and layout design in a way that achieve optimal investment in station space and reduce the waiting line, waiting time and idle time. Thus, this study is an attempt in Iraqi services environment through coincidence between the strategic decisions of operations management in one study. The study proved the efficiency of AHP and its ability to shortening time and efforts required to make decision of selecting stations location and arrange construction issue approvals, depending on set of criteria that have been identified in this study. Also, the simulation results confirmed the proposed layout performance standards exceed the actual layout performance standards. Finally, the study recommended the need to adopt AHP in selecting the location and granting approvals for construction of stations according to multiple criteria, and to adopt the proposed layout according to the queuing theory in designing layout of the fuel stations

العلاقة بين هيكل راس المال ومقسوم الارباح واثرهما في لا تماثل المعلومات : دراسة تحليلية The Relationship Between Capital Structure & Dividend & Theirs Impacts On The Asymmetric Information An Analytical Study

اسم المؤلف: شذى عبد الحسين جبر علي الزبيدي
اسم المشرف: عبد الرضا شفيق خليل البصري
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الكلمات الدلالية:
  • : نظرية الالتقاط
  • الهرمية في التمويل
  • التغير بالمقسوم، لا تماثل المعلومات
  • الاختيار المعاكس
  • العوائد غير الاعتيادية
  • نظرية الاشارة
الصفحات الاولى:
المستخلص: هدفت الدراسة الى تحليل واختبار العلاقة بين قرارات هيكل راس المال وقرارات مقسوم الارباح وتحديد فيما كانت قرارات هيكل راس المال ومقسوم الارباح المتخذة في ضوء الميزة المعلوماتية للادارة تحقق عوائد غير اعتيادية لا يمكن ان يحققها المستثمرون في السوق، وعينة ال | This study aims to analyze and test the relationship between capital structure decisions and dividend decisions besides determining whether the decisions of capital structure and dividend that are taken according to the information merit for management achieve the unusual returns in which are not possible to be achieved by investors in the market., The Sample 15 electronic companies that made indicator (S&P(500)) in New York Stock market at the period (1998 - 2007)the study used quantities measurement to measure dependent variables The pecking order theory has been chosen in funding capital structure because it runs from exactions of asymmetric information theory, besides it works good in case of the asymmetric information rise between management and investors, on contrary, the companies do not follow pecking order when it goes down, also the change in dividend was used because the change in the dividend rates gives sign to investors about asymmetric information besides the importance of dividend decisions in determining capital structure , and abnormal returns for independent variable (Asymmetric Information) The study reached to the following most important conclusions : 1. The depression of dividend rates in the companies due to the existence of investment chances needs fund and improving its cash.2. The companies do not apply pecking in financing their capitals, and the results of asymmetric information analysis came congruent. The results confirmed the depression in asymmetric information between management and investors. almost companies didn’t make abnormal returns , on contrary the expected return excess the actual return.

استعمال اشجار الانحدار التصنيفية والانحدار اللوجستي في تقدير انموذج تجميعي والمقارنة بينهما مع تطبيق عملي Using Classification Regression Trees And Logistic Regression To Estimate Additive Model Comparison With Application

اسم المؤلف: سهاد احمد احمد
اسم المشرف: عمر عبد المحسن علي القيسي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعاني بعض الظواهر من وجود حالة اضطراب في بياناتها بالاضافة الى صعوبة صياغتها وخصوصا مع وجود عدم وضوح في استجابتها، او لكثرة الاختلافات الجوهرية التي تعتري الوحدات التجريبية التي تم اخذ هذه البيانات منها. فعندما تزداد المجاميع لمجتمع ما, لا يمكن اعتبار ذل | Often suffer phenomena and there is disturbances in their data as well as the difficulty of formulation, especially with a lack of clarity in the response, or the large number of essential differences plaguing the experimental units that have been taking this data from them. When growing groups of a population, it can't be regarded as a homogeneous population is increasing because the dispersion between the experimental units in response to that population as well as the error will also be increasingly difficult to build a model of that population.So there was a need to include an estimation method on the classification or underlying discrimination for these pilot units using discrimination or create segments for each item of these pilot units in the hope of controlling their responses and make it more in line style.Has been resorting to the use of the method of a modern and flexible classification is based on the neighborhoods between the views represented by the response variable by classification regression trees : CART. It was the use bayesian approach and the promise of features indicative of regression analysis model classification tree to take advantage of the above information by, and collect trees for explanatory variables are all together and at every stage fork on the other hand, represented the bayesian classification regression trees : BART.In view of the development in the field of computers and taking the principle of the integration of science it has been found that modern algorithms used in the field of Computer Science swarm of birds and other originally illustrated algorithm for the purposes of technology pertaining to distinguish between images or vibrational radio, etc., can be harnessed to serve the knowledge of statistics, which is based Turn on the information production and to achieve success in it. So is the use of genetic algorithm and submit a proposal by modified genetic algorithm, in addition to C4.5 and ID3 algorithms. And without losing the generality has been used as a tool of logistic analysis as important tool.It was a whole performance along with an estimate of the general additive model method of classification of all the methods mentioned in the above. Fitted model as modern and flexible overcomes curse of dimensionality that may occur most modern phenomena of the times when their data analysis.It was the use of simulated samples of different sizes (200, 400, 600) with (1000) replicates. The application was performed on patients with diabetes data for those aged (15) years and below are taken from the sample size (200) was withdrawn from the children hospital/ Al - Eskan/ Baghdad.As proof of the goodness of classification has been using the misclassification error, and as proof of the goodness of estimation has been using the root mean squares error.Was reached important conclusions through a process of differentiation among the six methods above, the superiority of the Classification and Regression Trees Algorithm (CART) is the best in terms of the results that has been reached in empirical side, when proposed Genetic Algorithm is the best in terms of the results that has been reached in applied side.

تحليل تجربة معالجة مشكلة السكن في مدينة بغداد خلال المدة من 1980 - 1994 Analysis The Experience Treatment of Houses Problem In Baghdad City During 1980 - 1994

اسم المؤلف: سمير عبد الجبار عبد المجيد
اسم المشرف: وليد عبد المنعم عباس الدركزلي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Today more than billion people of the world population are living below poverty line , and billion people now lack adequate shelter and service , and most of them will live in third world cities which are surrounded by bells of cancer areas as a result of poverty , and if the current rapid urbanization process the rapid growth of population and the economic trends continue at the present rate. The united nation reports refers that , around a quarter of the world population will live in sheltering condition with almost no service , then the reports refers that shelter of the urban poor become a great threat to the social and political stability of third world countries and to the world as a whole.In Iraq , at exactly Baghdad society, it suffer succession problem reach for fifty years , it is a shortage of housing stock in the town. This study gives insight into informal this succession problem and the causes of evolutionary by time and how governments appendage in Iraq housing policies since 1958 treat the problem , and this study provides an excellent basis for importance of using light weight concrete is emphasized which one of the alternative for traditional building materials as bricks which has many specifications , saving in cost and labor , and reduction in time of construction , and solve of environment cases , such as an understanding from researcher is well qualified to put them into the necessary economic, political, environmental, and social literature on housing. The research concludes to clear the best implementation housing strategy to provide housing and activate the housing production to solve the housing problem in Baghdad City. The research concludes discuss various strategies to solve housing problem in Baghdad city such as , treatment inner migration and prices support strategies that government do it to solve problem.

تاثير روحانية المنظمة في جودة الخدمات الصحية من خلال الاتجاهات الايجابية للعاملين : بحث مقارن لاراء عينة من الاطباء والممرضين في مستشفيات مدينة الصدر في بغداد Spirituality Organization Effect In The Quality of Health Services Through Positive Attitudes For Workers Search Comparative To The Opinions of A Sample of Doctors And Nurses In The Hospitals of Sadr City In Baghdad

اسم المؤلف: سلمى حتيتة رحيمة
اسم المشرف: عبد الرزاق ابراهيم عباس الشيخلي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة عامة
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف هذا البحث الى تسليط الضوء على علاقة الارتباط والتاثير بين متغير روحانية المنظمة ومتغير جودة الخدمات الصحية في مستشفيات مدينة الصدر في بغداد، ومن خلال الدور الوسيط لمتغير اتجاهات العاملين الايجابية، وسعيا لتحقيق ذلك، فقد اعتمدت الباحثة على عدد من ال | This research aims to shed light on the impact of the correlation between organization spirituality and variable quality of health services for a sample variant of hospitals, in Sadr City in Baghdad, and through the intermediary role of the variable positive workers attitudes, and in order to achieve this, the researcher has adopted a number of research approaches sober, represented a the basis of the first a descriptive analytical method comparative analysis of the questionnaire and to test relations research and its variables, and the second is a quantitative comparative method based on quantitative data and the adoption of quantitative measures and compare the results between the surveyed hospitals, has launched search of a problem is expressed in a number of intellectual and practical questions, aimed at the intellectual and philosophical diagnosis Search for variables, and then diagnose the level of significance, impact and potential application within the health sector. Included a sample macro collectively (442), including 106 doctors and 222 nurses, formed as a whole (328) factor of the doctors and nurses of the hospitals surveyed, patients are asleep, (114) patients in (4) of hospitals in Sadr City, while represented the main tool to search Questionnaire, As well as interviews, a number of questions were designed based on a number of international standards discreet private variables search after it was adapted to the Iraqi environment requirements, and have been analyzing the data and test hypotheses using a number of appropriate statistical tools such as the arithmetic mean Weighted & standard deviation to measure variables in the hospital level &The Pearson correlation coefficients to test the relationships between variables and the Simple test the effect regression equation.In the final analysis, the results showed, the validity of the hypothesis the main for research, as it increases the influence of the spirituality of the organization in the quality of health services through the positive dimensions of workers for each of the doctors and nurses attitudes.and depending upon formulated a number of conclusions which it is based researcher in the development of a number of recommendations for hospitals surveyed by employing a proposed program, and concluded with a number of research proposals for future studies later.

تصميم نموذج لتطوير نظام المعلومات المحاسبية لدعم قرارات ادارة العمليات : حالة دراسية Designing Model To Developed An Ais To Support Operation Management Decisions (Case Study)

اسم المؤلف: سلمان حسين عبد الله الطيار
اسم المشرف: ابراهيم محمد علي طاهر الجزراوي
الموضوع العام: الادارة والاقتصاد
السنة: 2008
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The objective of this thesis is to obtain knowledge about the incorporation of ex ante accounting information to support operations management decisions in information systems. We focus on short - term and medium - term operations management decisions. Prior research and literature review show that present information systems lack the ability to generate ex ante accounting information for operations management decisions. We have identified three reasons why present information systems lack this functionality : 1. Accounting theories for decision support are difficult to implement in information systems.2. There are discussions in the accounting literature about which accountingInformation to use for decision support.3. Present data structures are inappropriate.The first problem area relates to the difficulties encountered when trying to translate the concepts of the accounting technique to support operations management decisions (the relevant cost technique) to information systems. The relevant costs of a decision alternative consist of the incremental costs and the opportunity costs. The incremental costs are those that differ between alternatives. Opportunity costs are the benefits foregone as a result of choosing one course of action rather than another. The definitions of the components of the relevant costs imply that these costs are situational dependent. The knowledge how to determine the relevant costs can be applied by humans. However, in the literature this knowledge is not formalized in such a way that this knowledge can be implemented in information systems.The second problem area relates to the conceptual discussion in accounting literature to the accounting information to use for decision support. Short - term accounting information (incremental cost plus known opportunity costs) sometimes directs companies to decision alternatives that are in contradiction to the directions companies would choose based on longer - term accounting information. Imagine, for example, that the full costs of making a component are above the purchase price of the same component, suggesting that in the long run the component could better be purchased outside. However, short - term relevant costs could very well be below the purchase price, because many costs are unavoidable in the short - run. How can organization ever achieve the objectives in the long run, whenShort - term information points in another direction? This confusion usually leads. To discussions in the literature about what type of accounting information to use for short - term decision - making (full cost or incremental costs).The final problem area relates to the registration methods of accounting data in most of the present information systems. The most common technique (double entry bookkeeping) blocks the use of accounting data for operations management decision support, since this technique does not incorporate ex ante accounting data. Therefore, we need other data models to serve our purpose. However, one of the main pitfalls in the design of accounting data models is that the data models limit itself too one application domain only (and therefore exclude others). Therefore, it is important to have a close junction with existing data models in order to obtain a larger application domain for the data. Literature provides two alternative models : the REA model and the ‘Grundrechnung’. These models claim to store accounting data objectively, meaning that they do not exclude any accounting application domain. However, the models relate to ex post functionality only, and not to the ex ante area meant in this thesis. Since we want to avoid the main pitfall in the design of accounting data models, the research effort should be aimed at the extension of the models in the literature. Based on the problems described above, we have formulated the following research questions : 1. What are the formal procedures to describe cost behavior in such a way that an information system can determine incremental costs and opportunity costs for a given decision - alternative?2. Which accounting technique can be used in information systems for theevaluations of operations management decisions in order to bring short - term Decisions in congruence with long - term policy?3. What are the implications of the accounting technique for the known accounting data models?The research objective has been pursued by the development of an information system design that is able to supply relevant ex ante accounting information for operations management decisions. The methodology of developing the information system design consists of three phases. In the first phase the stakeholders of the information system are involved to retrieve the requirements for such as system. In the second phase the requirements are used to build the architecture design. In the final phase a rationale is given which demonstrates that the architecture design, if implemented would satisfy the requirements of the stakeholders. In the methodology four groups of stakeholders are discerned : 1) the user, 2) the customer, 3), the architect and the software developer, and 4) the maintainer of the system. In this thesis, customer has not been involved as a stakeholder in this project. The reason for this is that the information system design is mainly in a conceptual phase. This makes it very premature to involve the customer as a stakeholder. The requirements have been based on the analyses how and which ex ante accounting information can be used for five operations management decisions. These decision are : 1) ‘setting the Master Production Schedule’, 2) ‘order acceptance’, 3) ‘determining lot sizes’, 4) ‘capacity expansion’, and 5) ‘determining safety stock levels’. Based on these decisions, in total five requirements have been defined for the system. These requirements, which are explained next are named 1) objectivity of accounting data, 2) resource consumption, 3) resource transition, 4) cash transition, and 5) contextual information. These requirements are fulfilled by the information system design. The information system design consists of two parts. The first part is the generic accounting technique to support operations management decisions. This technique is called the Hierarchical Cash Flow Model (HCFM). The HCFM consists of a set of procedures that is aimed at retrieving the effect of a decision - alternative based on objective parameters. The HCFM does not calculate with intermediate cost values regarding the use of resources. The HCFM only values the transactions with (external) customers and suppliers. The model gives answer to the first and second research question, described above. The HCFM makes a strict separation between the analyses of the effects on the resources flow and the analyses of the effect on the cash flow. The resource flow is analyzed by means of the concepts resource consumption and resource transition. Resource consumption refers to the usage of resources; resource transition refers to the purchase and sales transactions between the organization and its markets. Cash flows are retrieved by converting resource transition into cash transition. This possibility is created by making use of the contract concept. The contract concept enables the HCFM to model variability and avoidability of cash flows. We have introduced the operations management concept of hierarchical planning into our accounting model. Therefore, the HCFM extends the cash flow models known from accounting literature with this hierarchical concept. The result of this introduction is twofold. Firstly, the hierarchical concept enables the operational use of the opportunity cost concept in information systems. A higher hierarchical plan is used for a particular decision - alternative to determine the benefit forgone in this plan when executing the decision - alternative. Secondly, at the same time, the hierarchical concept is used to provide accounting information for shorter - term decisions that is in congruence with longer - term policy. The opportunity costs of the plan serve as a financial target for shorter - term decisions. In this way shorter - term decisions can be made in congruence with longer term policy, but at the discretion of the decision - maker. The hierarchical concept implements the requirement of contextual information.The second part of the information system design is the object model. The object model incorporates the data and procedures needed by the HCFM. The object model extends prior research effort into accounting data models, which has resulted in the Resource – Event – Agent (REA) model and the ‘Grundrechnung’. The object model is based oncontracts, activities, resources, and reservations. Accounting information is only related to contracts. This implies that we do not allocate or apportion accounting data, and therefore, fulfill the requirement of objectivity of accounting data. We have chosen to extend these prior models to avoid the main pitfall in the development of information systems for the accounting application domain. As mentioned above, this pitfall is a narrow focus on just one application domain, which causes the exclusion of other domains. By extending the prior models, the application domain of these models in maintained, which automatically leads to a multiple purpose focus of the accounting data. The HCFM is applied for two operations management decisions ‘setting the Master Production Schedule (MPS)’ and ‘order acceptance’ in an information system setting. We use this elaboration as a rationale to illustrate that the information system design is able to fulfill the stakeholders’ needs. However, the implementation of the HCFM is not straightforward. Modelling choices when implementing the decisions ‘setting the MPS’ and ‘order acceptance’ on non - financial grounds in present ERP systems lead to complexities when implementing the HCFM. We give solutions for these complexities, and then show that the HCFM is able to retrieve the accounting information needed to support these two decisions.

المداخل الاقتصادية لنظرية المحاسبة ودورها في صياغة انموذج توافقي بين المحاسبة الجزئية والمحاسبة الكلية The Role of Economic Approaches In Accounting Theory To The Construction of Harmonized Model Between Microaccounting & Macroaccounting

اسم المؤلف: سعد سلمان عواد المعيني
اسم المشرف: نصيف جاسم محمد علي الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Owing to economic changes in modern societies and the appearance of large companies, the economic entities have had a wide influence, either from the point of view of the national economy as a whole or at the numerous interested parties (stakeholders) in follow up activities of these entities.There is an opinion (normative view) that one of the objectives of accounting is to direct the behavior of the individuals and companies towards specific economic policies. An economic policy may require a high capital expenditure and a high income distribution in the circumstances of deflation and control (constraint) of investments during periods of inflation. The policy of income smoothing through the use of hidden reserves, investment credit, and the capitalization of research and development costs are best examples in this regards. The major objective of this study is to construct an accounting model which is able to satisfy the information needs of different parties, and at the same time maintenance to the current basic elements conceptual framework of accounting. The construction of this model depends on economic variables which affect the formation of accounting objectives, concepts, and methods of measurement and disclosure, in addition, it takes into consideration the specific environment of developing countries which Iraq is one of them. Were the capital market is weak, and the inability of market mechanism to play an important role in the allocation of resources in an efficient way, and the dependence of their economy on natural resources. This study is based on the main assumption '' Accounting concepts and practices derived from microeconomic & macroeconomic analysis '' followed by some secondary assumptions.To achieve the objectives of the study and to test its assumptions, the present study has been divided into seven chapters, the first chapter is for the methodology and previous studies. The second is for the theoretical background of conceptual framework for what the study classified as microaccounting and macroaccounting.The third chapter deals with the economic approaches of accounting theory. The fourth chapter focuses on the role of these approaches in the construction of the models of the financial reporting through a comparative analysis of the models of elected countries, including United States of America, Netherlands, Japan, and France. The field work contains two chapters (fifth & sixth), the fifth examines the relationship between economic environment and regulation of accounting in Iraq, and its reflection on the current accounting practices. The sixth chapter verifies coefficients relationship between the elements of the financial reporting model by using the statistical methods. The seventh (last) chapter introduces the suggested model, conclusion and recommendations. The most important conclusions are as following : 1. The dependence of microeconomic approaches , in accounting theory on the competitive structure as a model for theorizing, is a clear pondered over in abstract ,compared with real world where competition is absent sometimes, and monopolies exist in many times, and related the competitive structure with political, social, and legal factors in all times. 2. The appearance of macroeconomic approaches in accounting theory was caused by two main factors : A. The emergence of new social goals for business organizations and society as a whole.B. The appreciation of political influence by society in general and by those concerned with accounting and setters of accounting standards. Hence these parties adduce his efforts to clarify and solve economic and social issues through these approaches.The study offered a number of recommendations such as : 1. The necessity benefits from different economic environment variables included in this study, especially characteristics of each economy, as well as addition the economic behavior of individuals, in order to construct accounting models. 2. Specification of the parties affected by accounting standards and determine economic and social relationship which bind these parties before choosing the suitable approach to formulate and setting accounting standards. 3. The study of probable economic consequences of the accounting standards, before issuing it. Because there are no accounting standards which has an equal effect on all parties, the accounting standards may lead to re - distribution of wealth and income at entity level and at the economy as a whole

مدى ملائمة مداخل القياس المحاسبي لطرائق اصلاح الوحدات الاقتصادية العراقية المتعثرة The Suitability of Accounting Measurement Entrances For Troubled Iraqi Economic Units Reform Methods

اسم المؤلف: سعاد عدنان نعمان
اسم المشرف: عامر محمد سلمان الجنابي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: سعى البحث الحالي لاهداف عدة منها، تحديد طبيعة العلاقة بين بديل القياس المحاسبي وبين طرائق اصلاح الوحدات الاقتصادية العراقية، وكذلك تقييم مداخل بدائل القياس المحاسبي المستخدمة في اصلاح الوحدات الاقتصادية العراقية المتعثرة (*)، فضلا عن اصلاح تلك الوحدات، وه | The current research sought to achieve many goals like : determine the nature of the relationship between the accounting measurements and alternative methods of reforming Iraq's economic units, as well as evaluating alternative accounting measurements entrances used in reforming Iraq's troubled economic units , also this method makes the way to select and applicate of accounting standards very easy depending on the alternative information used to reform these economic units. The methodology focused on the only way to reform which is privatization that is often the result of lack of accounting information because of losing the alternative accounting measurement methods application to choose the best way of reform , which is resulted some important questions like : is the alternative accounting measurements used provided useful information and consistent with the economic reform method in troubled economic units? Are there any difficulties in application of suitable alternative accounting measurements to reform troubled units? In order to assess whether the reform method actually used in the Iraqi economic units consistent with alternative measurements to reach to the alternative accounting measurement application steps to reform Iraqi troubled economic units, so I conducted a field survey of Iraqi troubled economic units and choose (4) economic units belonging to the ministry of industry because these units have sought to apply the methods of economic reform and meets the reform indications as well as data available to the research that consistent with economic reform methods by determining the alternative accounting measurements that fit Iraqi methods to reform economic units and analyze some financial statements before and after applying the reform method. The research set some conclusions the most important was : the sample of economic units suffer from not using alternative accounting measurements to reform which result in transform to losing units and resort to borrow which depletes the company resources with huge rise of management expenses and inability to adapt and competitiveness. The research set many recommendations as follows : the process of identifying the problem of troubled economic units can be properly by gathering available information and then make the right decision by choosing the best way economic reform, also the necessity to create a new account in the special accounting guide to unified the accounting system applied in the public sector because of increases occurring in assets value as a result of re - evaluating within a separate account in equity as indicated in the relevant international accounting operations
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