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تقويم العقود الانشائية الحكومية على وفق اليات الحوكمة : بحث تطبيقي في وزارة الموارد المائية == The possibility of the implementation of E - construction contracts according to corporate governance mechanisms (Research sample of Ministry of Water Resources )

Author name: وحيدة خليل ابراهيم الطائي
Supervisor name: سهير حسين حسن
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Higher Diploma
University: Middle Technical University - Administrative Technical College
Language: Arabic
University location: Baghdad
First pages:

معايير تقييم الاداء المصرفي التقليدية والحديثة : دراسة مقارنة لعينة من المصارف التجارية العراقية

Author name: هيفاء كاظم ابراهيم
Supervisor name: عبد الرضا شفيق خليل البصري
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Higher Diploma
University: Middle Technical University - Administrative Technical College - Department of Financial and Accounting Technology
Language: Arabic
University location: Baghdad
First pages:

ادارة المخاطرة الائتمانية ودورها في الحد من تعثر القروض المصرفية : دراسة حالة في مصرف الشرق الاوسط العراقي للاستثمار == Credit Risk Management and its Role in Reducing the Faltering Bank Loans Case Study in Iraqi Middle East Investment Bank

Author name: هيثـم سامي حســن
Supervisor name: صلاح الدين محمد امين عبد الحكيم الامام
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Higher Diploma
University: Middle Technical University - Administrative Technical College
Language: Arabic
University location: Baghdad
First pages:

المحاسبة عن المسؤولية باستعمال التكاليف على اساس الانشطة : دراسة تطبيقية في الشركة العامة للصناعات الجلدية - بغداد – معمل الاحذية الرجالية - 7

Author name: حيدر علي حسين الدلفي
Supervisor name: اثير علي حسن
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Higher Diploma
University: Middle Technical University - Administrative Technical College - Department of Financial and Accounting Technology
Language: Arabic
University location: Baghdad
First pages:

دور كفاءة التدقيق الداخلي في تنفيذ عقود مشاريع الخطة الاستثمارية : دراسة حاله في امانة بغداد / دائرة المجاري == The role of internal audit efficiency in the implementation of the investment plan projects Contracts : An Empirical Study in Baghdad Secretariat / sewer department

Author name: علي صحن سلمان الفرطوسي
Supervisor name: سهير حسين حسن
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Higher Diploma
University: Middle Technical University - Administrative Technical College - Department of Financial and Accounting Technology
Language: Arabic
First pages:

استخدام موازنة البرامج والاداء لتطوير موازنة المشاريع الاستثمارية : محافظة بغداد حالة دراسية == Using Budget And Performance Developing Investment Projects Budget : Baghdad Governorate - Case Study

Author name: سهام محمد سلمان
Supervisor name: عماد محمد علي عبد اللطيف العاني
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Financial And Accounting Technology
Language: Arabic
University location: Baghdad
First pages:
Abstract: بعد زيادة الصلاحيات والمسؤوليات للادارة المحلية وارتباطها في عدد من الوزارات والمديريات تتوجب احداث زيادة في التخصيصات والاعمال والمشاريع، من هنا وجوب تطوير الموازنة الاستثمارية لمحافظة بغداد بما يضمن تحسين مستوى العمل وزيادة القدرة على تقييم الاداء، وي | fter the increase in the powers and responsibilities of the local administration the association in a number of ministries and directorates entitled to the events of an increase in allocations and business ventures, from here should be the development of the investment budget for the province of Baghdad, to ensure the improvement of the level of work and increase the ability to assess performance, and is being done to find a new style in order to prepare the budget, but is the style of program budget and performance as this style of the features is to give an accurate picture of outputs And progress of the targets, particularly with regard to the allocation of investment projects it is necessary to follow the planning and fiscal policies to keep up with Jdidhomptkrh Hzhalttorat in order to implement its programs more accurately and rationalize expenditures and lower costs From here this study was to emphasize the need to apply the style of program budget and performance by dividing programs into activities, because this process helps to measure the cost of government activities and programs carried out by the local government in Baghdad implementation of projects shall be completed and find out the best use of resources efficiently and effectively and to rationalize spending financial order to achieve the set goals Most have exceeded this study, a group of Alasantajat including The use of budget items lead to a lack of monitoring and evaluation on the agenda of the projects that are accomplishing the province of Baghdad, and that if we continue this approach in planning and implementation will lead to the efficiency and effectiveness of the optimal use of resources in the completion of projects And that there is a need to implement programs and budget performance in implementation, as well as measuring labor productivity, which leads to the implementation of the work efficiently and effectively higher and lower costs The study concluded Mjmuahmn set of recommendations, including Adoption of indicators to evaluate the performance of work for both projects completed by Aladarhmahlah in Baghdad, as well as work under these indicators to determine the efficiency and effectiveness of the administration in executing projects and diagnose deviations and work on them, and the need to prepare internal reports about the activity of each project are accomplishing the measure of the volume of work، Measuring work efficiency, effectiveness index when setting speculative plan and during the actual accomplishment to achieve the proposed goals

تقييم اداء المصارف الشاملة في العراق == Evaluation of Performance of Universal Banking In Iraq

Author name: انتصار ابراهيم حمودي
Supervisor name: صلاح الدين محمد امين عبد الحكيم الامام
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Higher Diploma
University: Middle Technical University - Administrative Technical College - Department of Financial and Accounting Technology
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد الصيرفة الشاملة من الموضوعات المصرفية المهمة التي خطيت باهتمام كبير من قبل المصارف التجارية على المستوى العالمي خلال السنوات الاخيرة، فقد نضج خلال تلك السنوات توجه عن اهمية تطوير الاطار الهيكلي للمصارف التجارية بما يدعم التحول نحو الصيرفة الشاملة.ن | Universal Banking is considered as one of the important banking issues which have received a great attention from the international commercial banks during the last few years. This has resulted in a tendency towards the importance of developing the structure of the commercial banks in a manner which enhances the change towards the universal banking. Due to the importance of the banking sector in developing the world economies, Iraq had always been in need for adopting the System of Universal banking under the international challenges which it faces for its recent and future circumstances. Among This importance , this research was initiated , based on the following hypothesis : - " Inspire of adopting the universal banking system by the Iraqi banks , after the issue of Law No. ( 22 ) in 1997 , the Iraqi banks are Still lacking some deficiencies and weaknesses , which were the hurdles in front of the transition Process to Universal banks " The research focuses on one of the main issues of banking management, attempting to evaluate the performance of those banks which adopted. the universal banking system. Due to the importance of the banking sector in developing the Iraqi economy , Iraq is in need for adopting the system of Universal banking under the recent and future challenges. In order to reach the required aim of research for evaluating the performance , the researcher has taken detailed observations and conclusions of the ongoing progress and transactions which were taking place in ( Iraq stock Exchange ) Market through close work for several days , Where by all comments were made and revised with the sample banks ( Middle East investment bank and the commercial bank of Iraq ) to reach some conclusions adequate to the aim of research. the researcher has reached several conclusions , the most important of which are : 1. The state support , through the support of the central Bank of Iraq , to all Iraqi banks is crucial to secure the success of the banks in applying the theory of universal banking.2. The trend of universal banking has its Supporters and its opposes. The supporters try to concentrate on the systems advantages which include the variation policy of resources and uses and the ability to enter into big projects and work under the umbrella of big scale economies with achieving safety and profitability to these institutions , where as the opposes try to concentrate on the system's disadvantages represented the political and economic centralization and the aeration of competition, weakness of control , hiding of loosing activities the contradiction of interests and difficulty of performance evaluation. 3. Universal Banking needs ( amongst others ) the big entry of the commercial banks into the investment field , represented by establishing companies and to build an investment portfolio containing different stocks. This requires the banks to play a big role in the stock market to the extent of Creating this market, instead of abiding themselves by only making deposits in the foreign banks and buying and selling the Which are offered by the central bank of Iraq. 4. The transition of the Iraqi banks to the system of universal banking represents a great necessity to develop the money markets because it helps increasing the liquidly , depth and extent of these markets. 5. the main strategic challenge which faces the financial and banking sector in the following years is of two folds : the first of which is a structural connected to the presence of the sector it self and raising its ability to face the age of electronic banking and investment, and the second is functional connected to move the financial resources which are necessary to meet the requirements of the era of financing the economic development.

دور السياسة الائتمانية واجراءات القروض في تمويل المشاريع الصغيرة : دراسة تطبيقية في عينة من المصارف التجارية العراقية == The Credit Policy Role and Loans Measures in Funding Small Business (Application Study on a Sample of Iraqi Commercial Banks)

Author name: رسل عبد الحكيم حسن الخزاعي
Supervisor name: صلاح الدين محمد امين عبد الحكيم الامام
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Higher Diploma
University: Middle Technical University - Administrative Technical College - Department of Financial and Accounting Technology
Language: Arabic
University location: Baghdad
First pages:

معايير الحوكمة لتحسين الاداء في القطاع المصرفي : دراسة تحليلية لعينة من المصارف العراقية == Governance Standers to improve the performance of banking Sector (case study for a sample of Iraqi Banks )

Author name: نسرين فاروق علي الجبوري
Supervisor name: صلاح الدين محمد امين عبد الحكيم الامام
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Higher Diploma
University: Middle Technical University - Administrative Technical College - Department of Financial and Accounting Technology
Language: Arabic
University location: Baghdad
First pages:

السياسة النقدية واثرها في الائتمان المصرفي == The Monetary Policy and It's Effect in Banking Credit

Author name: نائل رسول سعيد الجزائري
Supervisor name: مهدي علي الوحيد
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Higher Diploma
University: Middle Technical University - Administrative Technical College - Department of Financial and Accounting Technology
Language: Arabic
University location: Baghdad
First pages:

الصعوبات التي تواجه المصارف العراقية في تطبيق مقررات لجنة بازل - II، وسبل تذليلها : دراسة تحليلية لعينة من المصارف العراقية

Author name: عماد صالح مهدي صالح
Supervisor name: عبد الرضا شفيق خليل البصري
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Higher Diploma
University: Middle Technical University - Administrative Technical College - Department of Financial and Accounting Technology
Language: Arabic
University location: Baghdad
First pages:

استخدام اساليب التحليل المالي في تقييم اداء الشركات المخصخصة : دراسة تطبيقية في شركة بغداد للمشروبات الغازية (مساهمة مختلطة) == ANALYSIS OF THE PERFORMANCE OF INDUSTRIAL PRIVATIZED FIRMS RELYING ON FINANCIAL RATIO Analytical study in Baghdad company of gaseous drink (mixed sharing)

Author name: علي بري لامع القامه جي
Supervisor name: سهير حسين حسن
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Higher Diploma
University: Middle Technical University - Administrative Technical College - Department of Financial and Accounting Technology
Language: Arabic
University location: Baghdad
First pages:

دور سوق العراق للاوراق المالية في تنظيم اسعار الاسهم : دراسة تحليلية == The Role of Iraq Stocks Exchange in Organization Prices (Analytical Study)

Author name: طارق عزيز شويل الباوي
Supervisor name: صبحي حسون عباس
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Higher Diploma
University: Middle Technical University - Administrative Technical College - Department of Financial and Accounting Technology
Language: Arabic
University location: Baghdad
First pages:

قياس ربحية الاسهم المدرجة في سوق العراق للاوراق المالية : دراسة تطبيقية لعينة من الشركات المدرجة في السوق == measurement the Profitability of the Stocks on Sale in the Iraqi Stock Exchange Market (Applied study for a sample of the Companies listed in market)

Author name: سعد فاضل هاشم العجيلي
Supervisor name: هيثم عبد القادر الجنابي
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Higher Diploma
University: Middle Technical University - Administrative Technical College - Department of Financial and Accounting Technology
Language: Arabic
University location: Baghdad
First pages:

تقييم اداء انظمة الرقابة الداخلية على وفق الاجراءات والبرامج الرقابية من وجهة نظر هيئة النزاهة العامة : دراسة تطبيقية في الشركة العامة للزيوت النباتية == Evaluation of internal Control performance according to control Programs & Systems from View of commission of public Integrity (Case Study in Public Company of Vegetable oil)

Author name: ايمن نعمان عيادة الكبيسي
Supervisor name: سهير حسين حسن
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Higher Diploma
University: Middle Technical University - Administrative Technical College - Department of Financial and Accounting Technology
Language: Arabic
University location: Baghdad
First pages:

تاثير المزيج التسويقي في ادارة علاقات الزبون : دراسة استطلاعية لاراء عينة في شركة نصر العامة للصناعات الميكانيكية - بغداد == The Impact of Marketing Mix in Customer Relationship Management : Exploratory Study in Nasser State Company For Mechanical Industries - Baghdad

Author name: علي خليفة احمد المشهداني
Supervisor name: عامر عبد اللطيف كاظم العامري
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: تناولت الدراسة كل من متغيري المزيج التسويقي وادارة علاقات الزبون، وقد شمل المتغير الاول المستقل(المزيج التسويقي) اربعة ابعاد تضمن (المنتج، والتسعير، والترويج، والتوزيع)، وقد شمل المتغير الثاني المعتمد(ادارة علاقات الزبون) ثلاثة ابعاد تضمن (رضا الزبون ، وولاء الزبون، وقيمة الزبون).تضمنت مشكلة الدراسة تساؤلات عدة منها موااقع استخدام المزيج التسويقي في الشركة المبحوثة ، ما توجهات الشركة المبحوثة لفلسفة ادارة علاقات الزبون .وحددت اهداف الدراسة التعرف على واقع المزيج التسويقي في الشركة المبحوثة ، والتعريف بمفهوم ادارة علاقات الزبون للشركة المبحوثة ، والتي تمكنها من تحقيق الاستمرارية في السوق، وزيادة ارباحها.شملت الدراسة فرضيتين رئيستين الاولى تمثلت (توجد علاقة ارتباط ذات دلالة معنوية بين المزيج التسويقي وبين ادارة علاقات الزبون)، والثانية ( يوجد تاثير ذو دلالة معنوية لمزيج التسويقي في ادارة علاقات الزبون). اجريت الدراسة على مديري ورؤساء اقسام وحملة الشهادات لشركة نصر العامة للصناعات الميكانيكية - بغداد ،بواقع (777) شخصا ، ووزعت(94) استمارة استبانة على عينة الدراسة بوصفها الاداة التي اعتمدتها الدراسة لجمع البيانات والمعلومات فضلا عن المقابلات التي اجراها الباحث مع جزء من العينة والتي انتهت الى نتائج عبرت عن واقع الشركة المبحوثة، كما جرى استخدام عدد من الوسائل الاحصائية لمعالجة البيانات منها : ( الوسط الحسابي، والنسب المئوية، والانحراف المعياري لغرض وصف العينة، ومعامل الارتباط الخطي البسيط سبيرمان (Spearman) لاختبار صحة فرضيات الارتباط والانحدار الخطي البسيط لاختبار صحة التاثير، واخيرا التحليل العاملي الذي يعمل طبقا لقاعدة الاهم فالمهم فالاقل اهمية لابعاد المزيج التسويقي وفقراته). خرجت الدراسة باستنتاجات عدة كان اهمها : اظهرت النتائج وجود علاقة ارتباط قوية ودالة معنويواايجابيا بين المتغيرات الرئيسة للدراسة) المزيج التسويقي وادارة علاقات الزبون )، مما يدل على الافادة من المزيج التسويقي في تعزيز وتحسين ادارة علاقات الزبون. واخيرا توصلت الدراسة الى توصيات عدة كان اهمها : العمل على تعميق مفهوم ادارة علاقات الزبون وجعلها ضمن منظومة ونسيج الثقافة التنظيمية للشركة المبحوثة بحيث ضمن رؤيتهوارسالتها الاستراتيجية كونها تحقق ارباحا مالية للشركة وتحسن سمعتها لدى الزبائن ، وتزيد من مقاومتها للشركات المنافسة عند التطبيق. | The study examined all of the variables of the marketing mix and customer relationship management , has included the first variable independent (marketing mix ) four dimensions included (product , and pricing , and Promotion, and distribution) , has included a second variable adopted (customer relationship management) three dimensions involved (Customer Satisfaction, and Customer Loyalty, and customer value ) . Included the problem of the study raises many questions , including what the reality of the use of the marketing mix in the company researched , what directions the company researched the philosophy of customer relationship management. identified the objectives of the study recognize the reality of the marketing mix in the company researched , and the definition of the concept of relationship management customer of the company researched , which enables it to achieve continuity in the market , and increase their profits . study included two assumptions two major first was ( there is a correlation significant differences between the marketing mix and the customer relationship management) , and the second (impact is significant morale of the marketing mix in customer relationship management) . The study was conducted on the managers and heads of departments and degree holders to Al Nasr General Company for Mechanical Industries - Baghdad , by ( 777 ) people , and distributed (94) form a questionnaire on a sample study as a tool adopted by the study to collect data and information as well as interviews conducted by the researcher with a portion of the sample and that ended the results expressed the reality of the company surveyed , as was the use of a number of statistical methods for data processing , including : ( arithmetic mean , and percentages , and standard deviation for the purpose of description of the sample, and the correlation coefficient simple linear Spearman (Spearman) to test the validity of hypotheses correlation and simple linear regression to test the validity of influence and, finally, factor analysis , which works according to the base of the most important, important thing is less important to the dimensions of the marketing mix and paragraphs ) . The study had several conclusions , including : results showed a strong correlation function and morally and positive between the major variables of the study ) the marketing mix and customer relationship management ) , which shows the advantage of the marketing mix in strengthening and improving customer relationship management . Finally, the study found several recommendations were the most important : the work to deepen the concept of customer relationship management and make them part of the system and the fabric of the organizational culture of the company examined, so that within the vision and mission strategy it is investigating financial profits for the company and improve its reputation among customers , and increase resistance to corporate competition in its application

تاثير قواعد السلوك المهني لمراقب الحسابات في الكشف عن حالات الاحتيال والخطا على وفق معيار التدقيق الدولي (240) == effect the rules of professional conduct of the auditor in the detection of cases of fraud and error in accordance with international auditing standard (240)

Author name: عباس يعقوب علي
Supervisor name: صلاح الدين محمد امين عبد الحكيم الامام
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: هدف البحث التعرف على دور قواعد السلوك المهني لمراقبي الحسابات في الكشف عن حالات الاحتيال والخطا على وفق معيار التدقيق الدولي (240)اذ شملت الدراسة عينة من مراقبي الحسابات في ديوان الرقابة الاتحادي في جمهورية العراق وقد اختيرت عينة من (35)شخصا مستجيبا لاداة البحث الاستبانة وقد اظهرت نتائج الجانب العملي وجود تاثير ضعيف لقواعد السلوك المهني لمراقب الحسابات في الكشف عن حالات الاحتيال والخطا .ويرى الباحث ان هناك امور تتعلق بالعوامل الشخصية والادراكية لمراقب الحسابات تؤدي الى زيادة اكتشاف الاحتيال والخطا.وقد قدم البحث مجموعة من الاستنتاجات والتوصيات اهمها : 1. ان مراقبي الحسابات العاملين في ديوان الرقابة المالية الاتحادي يتمسكون بشكل عام بالتعليمات والقوانين الصادرة من ديوان الرقابة المالية والجهات التشريعية المهنية المتخصصة.2. تعد قواعد السلوك المهني ومعايير التدقيق عاملا اساسيا في رسم السلوك السليم لمراقب الحسابات في اداء واجبه المهني تجاه الاخرين.التوصيات : 1. توجيه اقصى العقوبات لمرتكبي الاحتيال والمخالفات وعدم التهاون ليكن ذلك رادعا للغير لمنع ارتكاب هذه الحالات او الحد منها2. ضرورة اشراك مراقبي الحسابات في الدورات والمؤتمرات المهنية والعلمية وتنمية قدراتهم وافكارهم له دور في اكتشاف حالات الاحتيال والخطا. | Research aims to effect the role of professional conduct for auditors to detect fraud and error in accordance with International Standard (240 ), where the study included a sample of auditors in the Supreme Audit the Federal Republic of Iraq, has been selected a sample of 35 people responding to the search tool resolution was results showed the practical side there is no role for the rules of professional conduct of the auditor in the detection of cases of fraud and error. researcher believes that there are things related to personal factors , cognitive auditor supports to increase the discovery of the fraud and error.The Research provided a set of conclusions and recommendations including : .1 The auditors working in the Federal Audit Court generally cling to the instructions and regulations issued by the Office of Financial Supervision and competent vocational legislative bodies .2 .The rules of professional conduct and auditing standards a key factor in the formulation of proper behavior to the auditor in the performance of professional duty towards third partiesRecommendations : 1. Directing the maximum penalties for the perpetrators of fraud and irregularities , and zero tolerance for this is not a deterrent for is to prevent the commission of these cases or reduce them2. Auditors need to involve in courses and professional and scientific conferences and develop their abilities and their ideas have a role in the discovery of cases of fraud and error and the possibility of discovery

تاثير المحتوى المعلوماتي للتقارير المالية المرحلية في تداول الاسهم : دراسة تطبيقية في عينة من المصارف المدرجة في سوق العراق للاوراق المالية == Effect of The Informational Content Of Interim Financial Reports on Stocks Exchange An Empirical Study Of A Sample Of Banks Listed On The Iraq Stock Exchange

Author name: ازهار عبد الله زامل
Supervisor name: صلاح الدين محمد امين عبد الحكيم الامام
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: This study aimed to identify the effect of the information contained in the interim financial reports in stock prices and the importance of the information to investors' decisions.Information is one of the important aspects in the financial markets as to the investment process depends on the availability of important information that utilized in the trading of securities.The Interim Financial Reporting is important aspect in the process of financial disclosure, which contains information needed by the beneficiaries, like investors to carry out investment in securities because the annual time period of financial reporting is long, during it many events occur, some of which substantially so was adopted The Interim Financial Reporting as important aspects of the operations of financial disclosure.The study included a sample of banks listed in the Iraq stock exchange (Bank of Baghdad, Bank of the Middle East, United Bank ,National Bank of Iraq ,Gulf Bank , Bank of North), to determine the contribution extent of the informational content of interim financial reports on stocks exchange .and Was reached a number of conclusions that the goal of preparing the interim financial reports is that it provides financial information in less time than a year that required by the Securities Commission from the companies listed on the capital market . No significant effect relationship between the informational content of the interim financial reports and stock trading, but there is information other than the information content of interim financial reports affect the trading price of such investor behavior and other information Also been reached on a number of recommendations including interest to foster the culture of awareness among investors of the importance of the information contained in the interim financial reports as one of the main sources of information that relied upon by investors and creditors in making their decisions .

اثر تخطيط الانتاج الاجمالي على الاداء المنظمي : دراسة حالة في الشركة العامة لصناعة البطاريات السائلة == The Aggregate Production Planning & Over All Impact On Performance Case Study in The GeneralCompany for The Manufachre of Batteries

Author name: احمد مظهر عبد المهدي
Supervisor name: اسعد كاظم نايف العطار
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: التنافسية وتحقبق النجاح والتفوق في السوق بسبب ان تخطيط الانتاج الاجمالي يهدف الى زيادة المخرجات مع ثبات المدخلات مما يؤدي الى انخفاض التكاليف وزيادة الارباح . واستندت الدراسة على متغيرين رئيسين يتفاعلان مع بعضهما ليشكلا الاطار الفكري والفلسفي لهوا هما (التخطيط الاجمالي والاداء )وقد انطلقت الدراسة من مشكلة عبر عنها بعدد من التساؤلات استهدف من الاجابة عنها اسنجلاء الفلسفة النظرية والمرامي الفكرية لهذه المتغيرات وابراز اهمية الدور الذي تلعبه الخطة الاجمالية في التاثير على الاداء المنظمي للشركة وتحقيق النجاح ومن ثم تشخيص علاقتهوا اثرها زوقع االاختيار على الشركة العامة لصناعة البطاريات السائلة دراسة ميدانية للحصول على البيانات المتعلقة بموضوع الدراسة ، واختيار معملي بابل 1 وبابل 2 كعينة للدراسة وقد جرى اختبار العلاقات يين متغيرات الدراسة باستخدام البرنامج الجاهز (spss) ومن بين هذه الاساليب النسب المئوية ، معامل الارتباط بيرسون (person ) واسلوب الانحدار البسيط (Rregression Analses) وثابت النسريح الاسي ا لبسيط وعلى ضوء النتائج التي تم الحصول عليها توصلت الدراسة الى مجموعة استناجات من اهمها .*ان نطبيق الخطة المقترحة (تسوية معدلات الانتاج ) سيؤدي الى تخفيض التكاليف وزيادة الانتاج .*عدم تبني عينة الدراسة الاسلوب العلمي الملائم للتخطيط الاجمالي ،*عدم وجود نظام معلومات خاص نتهيئة البيانات اللازمة للتخطيط الاجمالي ،عدم وجود معايير محددة وقياسية يتم بموجبها قياس مستوى الاداء للمنظمي.

تقييم الاداء المالي للشركات باستخدام القيمة الاقتصادية المضافة واثرها على اسعار الاسهم : دراسة تطبيقية في عينة من الشركات المدرجة في سوق العراق للاوراق المالية == Financial Performance Evaluation of Companies by using Economic Value Added and its impact on stocks price An applied study of samples from companies listed in the Iraq stock market

Author name: رجاء ماجد حسن البيضاني
Supervisor name: شذى عبد الحسين جبر
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث الحالي الى دراسة موضوع التقيم الاداء المالي للشركات المساهمة المدرجة في سوق العراق للاوراق المالية من خلال استخدام احد المقاييس الحديثة في التقييم وهو مقياس القيمة الاقتصادية المضافة ، وكذلك دراسة اثرهذا التقيم على اسعار الاسهم لهذه الشركات وتم تطبيق الدراسة على عينة من المصارف مكونة من سبعة مصارف مدرجة في سوق العراق للاوراق المالية للفترة من 2006 - 2010 وقد استخدمت مجموعة من المقايس الاحصائية مثل الانحدار ومعامل الارتباط واختبار F , t لاختبار فرضيات البحث وقد توصل البحث الى مجموعة من الاستنتاجات اهمها : - - ان الشركات لا تولي اهمية لمؤشر القيمة الاقتصادية المضافة في التقييم وانما تعتمد على المؤشرات المحاسبة التقليدية | This research aims to the study of financial performance evaluation of sharing companies that are listed in the Iraqi stock Exchange through using one of the new measures in evaluation which is called Economic value Added - It also studies the affect of this evaluation on stocks price of these companies . The study has been applied on sample of banks consists of seven banks that are listed in the Iraqi srock Exchange for the period 2006 - 2010 . Anumber of statistical measurements have been used , such as Regression, correlation indicator , and for test to test research assumptions . The research has reached to anumber of conclusions.The most important one is that companies don’t consider Economic value Added indicator in the evaluation , but they depend on the traditional accounting indicators

دور الاجهزة الرقابية الخارجية في تقويم انظمة الرقابة الداخلية واثره في الحد من الفساد المالي والاداري == Role Devices External Oversight in Evaluation of internal Control Systems and its Effect to Decrease of Administrative and Financial Corruption

Author name: قيصر غازي زغير
Supervisor name: صباح عبد الوهاب النعيمي
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد ظاهرة الفساد المالي والاداري ظاهرة عالمية شديدة الانتشار تاخذ ابعادا واسعة تتداخل فيها عوامل مختلفة يصعب التمييز بينها، وبالرغم من عدم توفر احصاءات دقيقة عن حجم هذه الظاهرة الا انه بات من الواضح ان الممارسات ذات الصلة بالفساد المالي والاداري تكتسب في الوقت الحاضر اهمية خاصة ولا سيما في البلدان النامية لما لها من اثار وانعكاسات سلبية خطيرة على الاستقرار السياسي والاقتصادي الذي تفتقر اليه غالبية تلك الدول. وقد لاقت هذه المشكلة ( الفساد المالي والاداري ) اهتمام الكثير من الباحثين والمهتمين واتفقت الاراء على ضرورة وضع وتاسيس اطار عمل مؤسسي الغرض منه تطويق المشكلة وعلاجها من خلال خطوات جدية ومحددة.ويعد نظام الرقابة الداخلية من ابرز الوسائل بهذا الصدد لما يتمتع به من اجراءات تؤهله ليكون الوسيلة الفاعلة بيد الادارة للحد من الفساد المالي والاداري.يحاول هذا البحث القاء الضوء على ظاهرة الفساد المالي والاداري من حيث اسبابه واثاره واستراتيجيات مكافحته ودور نظام الرقابة الداخلية بهذا الخصوص فضلا عن بيان دور الاجهزة الرقابية الخارجية في فحص وتقويم انظمة الرقابة الداخلية للجهات الخاضعة لرقابتها باعتباره الخطوة الاولى في استراتيجياتها في مكافحة تلك الظاهرة. | The phenomenon of financial and administrative corruption is a global phenomenon severe proliferation take the dimensions and wide overlapping of different factors is difficult to distinguish between them, in spite of the lack of accurate statistics about the size of this phenomenon, but it became clear that the practices of corruption - related administrative and financial gain at the present time is particularly important, especially in developing countries because of their negative effects and implications of serious political and economic stability, which lacks the majority of those States. It was met with this problem (financial and administrative corruption) lots of interesting and interested Albacete in views and agreed on the need to develop and establish an institutional framework designed to contain the problem and treatment through a serious, concrete steps. The internal control system of the most prominent means in this regard because of its action qualifies him to be an effective way, however, the administration to reduce the financial and administrative corruption. This research is trying to shed light on the phenomenon of administrative and financial corruption in terms of causes, effects and control strategies and the role of the internal control system in this regard in addition to the statement roles devices external oversight in the examination and evaluation of internal control systems of the bodies subject to control as the first step in strategy in the fight against this phenomenon