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دور اخلاقيات منظمات الاعمال في مخرجات نظم المعلومات المحاسبية == The Role of Business Ethics in The Outputs of Accounting Information Systems

Author name: زينب فائق محمد الاسدي
Supervisor name: عبد الامير حسن علي الموسوي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Wasit
First pages:
Abstract: ان اخلاقيات منظمات الاعمال يعد من الموضوعات المهمة في بيئة الاعمال لما له من تاثير على مخرجات نظام المعلومات المحاسبي وعلى الموقع التجاري لمنظمات الاعمال وعلى وارباحها فان اخلاقيات منظمات الاعمال يضهر تاثيرها من خلال اعداد الحسابات والقوائم والتقارير المالية من قبل المحاسبين . ويمكن تحديد مشكلة البحث من خلال طرح تساؤلات عدة وهي : هل لاخلاقيات منظمات الاعمال تاثير على مخرجات نظم المعلومات المحاسبية . هل توجد علاقة بين اخلاقيات منظمات الاعمال وبين مخرجات نظم المعلومات المحاسبية. ويهدف البحث الى دراسة وتسليط الضوء على المفاهيم الاخلاقية والمدخل الاخلاقي لصياغة النظرية المحاسبية وتحديد تاثير المتطلبات الاخلاقية في تعزيز جودة مخرجات نظم المعلومات المحاسبية , كما تتلخص اهمية البحث في معالجة موضوع مهم في الحياة الاقتصادية والاجتماعية وهو دور اخلاقيات منظمات الاعمال في تعزيز خصائص المعلومات المحاسبية وفي تحسين مخرجات نظم المعلومات المحاسبية, ومن خلال تحديد المتطلبات الاخلاقية التي نصت عليها المدونات والمعايير الدولية .وقد تم استعمال التحليل المحاسبي والتحليل الاحصائي باستعمال اسلوب الاستبانة للتوصل الى نتائج البحث وقد توصلت الباحثة الى استنتاجات عدة ابرزها : - 1 - ان تدعيم الممارسات الاخلاقية في منظمات الاعمال مسؤولية الادارة العليا وان توافر ثقافة اخلاقية منظمية ينعكس ايجابا على الممارسات الاقتصادية ومخرجات تلك المنظمات بما فيها مخرجات النظم المحاسبية بوصفها واحدة من المخرجات الفرعية لمنظمات الاعمال .2 - عند تحليل القوائم المالية للمصارف عينة البحث نجد ان قوائمها المالية معدةعلى وفق متطلبات القواعد المحلية,ولكن فيما يتعلق بمتطلبات الافصاح المحاسبي في التقارير المالية الدولية يلاحظ تاكيدها على اعداد قوائم مرفقة تتعلق بعرض الموجودات بالقيمة العادلة لغرض تحقيق متطلبات الافصاح الشفاف, مما ينعكس سلبا على مصداقية القوائم المالية والذي بدوره يؤثر سلبا في الالتزام بالاخلاق لمنظمات الاعمال تجاه المستخدمين . 3 - من خلال تحليل متغيرات البحث احصائيا يتضح ان الاخلاق سلوك فطري يهذب بالاستناد الى التعاليم الدينية والاعراف الحاكمة, وان المدونات الاخلاقية وتعاليم الاديان تنظم سلوكيات الافراد, وان المتطلبات المهنية والادارية الاخلاقية هي التي تحدد المواقف الصحيحة للادارة وهي تساعد في تعزيز الشفافية الاخلاقية في المنظمة ,وان اخلاقيات مهنة المحاسبة جزء من المتطلبات الاخلاقية التي تساعد في تعزيز جودة المعلومات المحاسبية وتوفير متطلبات الافصاح المحاسبي الذي ينسجم اخلاقيا مع متطلبات مستخدمي المعلومات | Accounting profession has standards, principles, and ethics known at the domestic and international level which its wash to many philosophical visions from different viewpoints. This thesis determines problem of study through asking some questions, do business ethics effect on outputs of accounting information systems? Is there relation between ethics of business organizations and credibility and appropriateness of accounting information? The research aims to study ethical concepts, and ethical introduction to form the accounting theory, and determines role of ethical requirements to promote quality of outputs of accounting information systems. Also importance of research centers on treatment of important topic in social and economic life is role of business organizations ethics to promote credibility and appropriateness of accounting information, and improve outputs of accounting information systems through determining ethical requirements according to international standards, and the researcher has reached to the following significant conclusions : - 1 - Giving of support to the ethical exercises in business organizations is responsibility of higher management, availability of ethical organizational culture reflects positively on economic exercises and their outputs including outputs of accounting systems as one of sub - outputs for business organization.2 - Analysis of financial statements for banks shows that their financial statements are prepared according to requirements of domestic rules, but about requirements of accounting disclosure in the international financial reports emphasize preparation of attached statements about presentation of assets at fair value to achieve requirements of transparent disclosure which is reflected negatively on credibility of financial statements that effects negatively in commitment of business organizations towards costumers.3 - Through analysis of research variables statistically appears that an ethics are natural behavior based on religious doctrines and outstanding traditions which recognize individuals behaviors, so professional, managerial and ethical requirements determine the right states of management that contribute in ethical and transparent promotion of organization, then ethics of accounting profession is a part of ethical requirements that contribute promotion of accounting information quality, and providing requirements of accounting disclosure which is compatible with requirements of information users.

دور الجهاز المصرفي في تفعيل نشاط سوق الاوراق المالية - العراق حالة دراسية للمدة من 2004 - 2014 == The role of the banking system in activating the activity of the stock market Iraq case study for the Period (2004 - 2014)

Author name: رام طالب راضي الصافي
Supervisor name: احمد صبيح عطية العطواني
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Wasit
First pages:
Abstract: The Arab countries witnessed many changes in economic, political and social fields, and the money takes essential place not only in economic field but also political and social sphere, and basically it is focusing in the banks. The banking sector plays important role in mobilization of savings and direct towards investment and consumer channels which are supporting economic growth. On the other hand, the financial markets, they may become more important in societies that are distinguished by free economics which has attracted attention of researchers in all of developing and advanced countries. Importance of markets role is increasing through support economic development, particularly investment side. The stock market is assembling national savings and direct it towards an investment, establishing database through it the investor can looking for high - return projects that reflects all of social and economic sides of the country, and also increasing investment helps to create new jobs and reducing rate of jobless which is giving positive effect on gross domestic product (GDP) and per capita.The banking system clarifies importance of stock market activation through direct investment, employment of funds and direct it towards an investment that achieve an acceptable return at an appropriate risk level, as well as it is basic source of cash which is helping the banks to participate in management of business companies and control it.

امكانات اصلاح الموازنة العراقية في ظل التنويع الاقتصادي استراتيجية مستقبلية == Potential reform of the Iraqi budget in light of the economic diversification (Future strategy)

Author name: مصطفى حسين عبد العالي
Supervisor name: احمد عبد الله سلمان الوائلي
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Wasit
First pages:
Abstract: تعاني الموازنة العراقية من مشكلات عديدة في جانبيها التنظيمي والهيكلي، اهمها التاخر في اعداد واقرار وتنفيذ الموازنة, وتراجع القطاعات الاقتصادية غير النفطية ادى في ايرادتها وتدني مساهمة تلك القطاعات في الناتج المحلي الاجمالي, مما جعل الاقتصاد العراقي اقتصادا ريعيا، معتمدا على مصدر وحيد للدخل مع غياب واضح للدور الفعال للقطاع الخاص في جميع الانشطة الاقتصادية ،كما ان العراق لم يحقق الاستغلال الامثل للامكانات التي يتمتع بها الاقتصاد العراقي في تحقيق التنوع اقتصادي . استهدفت هذه الرسالة تحليل واقع هيكل الموازنة العراقية ودراسة واقع اهم القطاعات الاقتصادية غير النفطية ومعرفة درجة التنوع في الاقتصاد العراقي، فضلا عن معرفة اثر الايرادات النفطية على قطاعيين الصناعي الزراعي والاقتصاد ككل، وضع استراتيجية مستقبلية للاصلاح الموازنة من خلال التنويع الاقتصادي واصلاح هيكلها ولتحقيق اهداف الرسالة، تكونت الرسالة من ثلاثة فصول : ركز الفصل الاول على دراسة مفهوم الموازنة العامة وانوعها وهيكلها، فضلا عن التطرق الى مفهوم التنويع الاقتصادي ومبرراته ومعاييره، اما الفصل الثاني فتناول تحليلا لهيكل الموازنة العامة في جانبيها الايرادات والنفقات ، وواقع اهم القطاعات الاقتصادية الغير النفطية وبيان مشاكلها وامكاناتها ، وتطبيق معايير التنويع الاقتصادي على الاقتصاد العراقي ومعرفة درجة التنوع خلال فترة البحث، في حين اهتم الفصل الثالث في وضع استراتيجية مستقبلية للاصلاح الموازنة من خلال التنويع الاقتصادي واصلاح هيكلها, وقد توصل البحث الى مجموعة من الاستنتاجات اهما، ان الموازنة العامة في تعاني من اختلالات في جانبيها التنظيمي والهيكلي والمتمثلة بالاعتماد على اسلوب التقليدي في اعدادها والتاخر في اقرارها وتنفيذها، فضلا عن الاعتماد بشكل مفرط على الايرادات النفطية في تمويل الموازنة، وارتفاع النفقات التشغيلية على حساب النفقات الاستثمارية. وقد وضع الباحث عدة توصيات اهمها، هو محاولة تبني استراتيجية لاصلاح الموازنة العامة من الناحية التنظيمية والهيكلية، منها اعتماد احد الاساليب الحديثة في اعدادها فضلا عن الالتزام التام بتوقيتات مراحل اعداد الموازنة العامة، اما الجانب الهيكلي والذي يتضمن اعادة اعداد جداول النفقات وتحديدها بدقة وتقليص النفقات الغير ضرورية واعطاء اهمية اكبر للانفاق الاستثماري، فضلا عن تحقيق تنوع في مصادر الايرادات من خلال تطوير القطاعات الانتاجية وتفعيل اجراءات الضرائب الكمركية والضرائب العامة وتفعيل اجراءات الجباية وتفعيل الرسوم والغرامات واجور التراخيص | The research aims to achieve two pillars, namely, the analysis of the structure of the income and expenditures of the public budget in Iraq and a strategic vision for the reform of the Iraqi budget, through clarifying the organizational and structural yet fully understood in the side.The search results showed Iraq's dependence on traditional budget in the organizational side, which focuses on the size of the tunnels is intended, as the focus on the balance sheet and omits the achievement in work, in relation to the structural aspect of the budget of expenditures and income, oil revenues during the period of study (95.9%) of total income, and on the other hand, there is a great disparity between the two sides of the investment expenditure and consumption.The most important recommendations made by the research, the need to focus on the diversification of the sources of funding for the general budget through the support of the productive sectors, especially agriculture and industry, as well as DISTRIBUTIONAL Sector Service Sector through the contribution of the private sector, and create a favorable environment for foreign investment and diversify the budget revenues

دور الصناديق السيادية في التنمية المستدامة : رؤية استشرافية لانشاء صندوق سيادي في العراق == The Role of Sovereign Funds in Sustainable Development ,, Forward - Looking Vision For Installation of Sovereign Funds in Iraq

Author name: عقيل حميد سلمان الجعيفري
Supervisor name: جعفر طالب احمد الجنديل
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Wasit
First pages:
Abstract: Sovereign funds have become the tools of economic policy and the most important means of financing through investments and loans granted to many countries. In order to reach the research objectives, sovereign funds were studied and their types and objectives were identified for them. Sovereign funds and some economic variables as well as reviewing the experiences of some countries that have sovereign funds and know their contribution to economic development and economic diversification in the long term .The study found that the sovereign funds have a great impact on many economic variables, foremost of which is gross domestic product through the investments made by these funds in the various economic sectors, as well as the possibility of using them to achieve financial stability and financing the budget deficit when the revenues of the state, And in the achievement of economic and social development through the establishment of financial institutions affiliated to it oversee and provide financial support for many programs and objectives that concern the issues of society as in the experience of the Singapore Fund (Temasek Fund), and Based on this importance of the sovereign funds, the study recommends the need to establish a sovereign fund for Iraq to allocate a certain percentage of revenues from the sale of oil and gas, as well as the transfer of the fiscal surplus achieved in the general budget at the end of the fiscal year and deposited in the Fund, the proposed Iraqi sovereign fund can have an impact Is significant in achieving financial stability through the funds provided by the Fund to finance public expenditure and cover the deficit achieved in the public budget, and in the long term can be the Iraqi sovereign fund to promote the path of sustainable development in the economy through investments that In addition to its importance in maintaining investment allocations for projects in the general budget and work on their development and accumulation as a fixed annual capital instead of turning it into current expenditure .

اثر التخصيصات الاستثمارية للموازنة العامة في تطوير القطاع الزراعي في العراق للمدة 1990 - 2014 == The impact of investment allocation of the general budget in the development of the agricultural sector in Iraq for aperiod of (2014 - 1990)

Author name: ريام مهدي حسن العقابي
Supervisor name: رحمن حسن علي الموسوي
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Wasit
First pages:
Abstract: Longer investment spending an important means to increase the capabilities of productive community one of the economic actors that lead to the revitalization of the national economy by taking investment expenditure for the agricultural sector many forms, whether in the form of investment allocations or loans or government support would lead to an increase in national income, the development of the economy needs capital to implement them is the necessary precondition for production requirements and will overcome the difficulties that would lead to the lifting of productivity, Iraq has great potential to increase agricultural production but not exploited economically efficient, whether in terms of the arable land as well as financial resources and water resources and human resources.The study aims to the statement of the role of the investment allocations in the public budget in the development of the agricultural sector as well as the identification of the proposed precondition to invest financial allocations optimally to develop the agricultural sector in Iraq.The study included three chapters as well as submitted conclusions and recommendations, dealt with in chapter I the conceptual framework of the public budget and agricultural development through three detectives focused first grade and the conceptual framework of the public budget, heeding the second grade and the general budget to the face of the intellectual schools, and addressed the third grade and theoretical framework for agricultural development. Chapter II dealt with the reality of the agricultural sector in Iraq through three detectives : Ensure the first grade of analysis of the structure of the General Budget in Iraq, and the second grade investment allocations and investment spending of the agricultural sector in Iraq, has been allocated to the third grade and the reality of agricultural production in Iraq. Chapter III , dealing with the impact of investment allocations in the development of the agricultural sector in Iraq and distributed to the three detectives : Ensure the first grade of the agricultural sector in Iraq causes ofbhalting the initiatives developed, reviewed the second grade and an analysis and assessment of the impact of investment spending in the development of the agricultural sector in Iraq, singled out the third grade and strategic outlook for the development of the agricultural sector in Iraq.Finally, the study found a group of conclusions from the most important : .1. The agricultural sector in Iraq did not play its role in economic development due to the weakness and its ability to meet the food requirements of the population adequately, which increased the country's importation of these articles, despite the increase in investment allocations directed toward the agricultural sector in the trend, the proportion of actual expenditure was not consistent with these mappings which indicates a deficit in the efficiency of the agencies supervising the implementation of these programs.2. The presence of a number of constraints and problems that the case of the development of the agricultural sector as it led to the weakness of the impact of the agricultural sector and its contribution to the gross domestic product (GDP).

مسؤولية المدقق الخارجي عن رقابة وتقويم الاداء للانشطة البيئية على وفق المعايير الدولية للتدقيق == Responsibility Of External Auditor To Control And Evaluate The Performance Of Environmental Activities According To International Standards Of Audit

Author name: عذراء عبد السادة كريم الموسوي
Supervisor name: عباس نوار كحيد الموسوي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Wasit
First pages:
Abstract: The research problem exemplifies that the external auditor is not doing his job to control the environmental performance for an economic units and its evaluation, when achievement of strategies and programs that aim to protect the environment, although this type of control and performance appraisal correspond with tasks of auditor which dictates it according to international standards on auditing (ISA).The research aims to achieve many goals which can divide them into two axes : The theoretical axis (conceptual), its aims to analysis tasks of the external auditor and what extent of its relation to control and environmental performance appraisal for economic units with responsibilities of external auditor which dictates it according to international standards on auditing, while the empirical axis (practical) aims to study and analysis the environmental strategies and programs in Iraqi economic units, to study and analysis reality of programs and procedures for external auditing to know application of programs and procedures which related to the environmental performance for economic units, as well as submit suggested model for integrated audit program that gives attention to responsibilities of auditor for environmental activities according to international standards on auditing, which will be applicable in Iraqi economic environment.The research depends on two methods : the first is inductive method to treat the theoretical side through using references related to research subject, the second is the descriptive method to describe the research sample, analysis of the data that obtained from the empirical study, and as well as using the experimental method to test the suggested model.The study had been divided into four chapters : the first discusses research methodology and previous studies; the second concerns with the theoretical and Philosophical framework; the third chapter appears analysis of empirical study; while the fourth shows the conclusions and recommendations.The study reached to several conclusions, we can summarize it as follows; the audit of environmental performance is one of the external auditor responsibilities when he does that in any economic unit which effects on the environment because of its different activities, he makes sure that economic unit undertakes to treat the negative effects on the environment, ineffectiveness of federal board of supreme audit to asking reports related to audit of the environmental performance, and to making procedure environmental performance appraisal rely on those reports.

دور الاستثمار في تكنولوجيا المعلومات على الاقتصاد المعرفي تجارب دول مختارة وامكانية تطبيقها على العراق == The Role of the investment in information Technology and The Knowledge economy and The experiences of selected countries and Its applicability To Iraq

Author name: جاسم هادي فرج
Supervisor name: محمود حسين علي المرسومي
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Wasit
First pages:
Abstract: Prevailing in the world today considerable interest in information technology has become a feature of the times, the world has become a small village can rights to exchange knowledge and information with the natives and foreigners in the world, we believe that information technology and knowledge have become parallel with the sophistication, States which possess the means of technology are the States which possess the future, despite the existence of some developing countries which have recently realized the need to engage in a world of the knowledge economy started the formulation of plans and policies to achieve this goal by the States of Asia especially (Malaysia and South Korea). Egypt has to reform its economy through the provision of a climate conducive to investment in the information and communication technology sector through the strategies and plans and national initiatives rely on the different patterns of partnership between the public and private sectors. But we find Iraq lacks the plan of a clear strategy in the field of information technology and communications, the lack of adequate attention to some of the legislative and executive institutions to establish systems of modern techniques and the development of a strategic plan for fast to address the building of ICT infrastructure for further development.The study recommends that the Iraqi government should take measures, and the promotion of national and foreign investments in the ICT sector through the establishment of the sovereign funding, and the reduction of taxs in order to support the establishment of emerging companies and small and medium - sized enterprises in cooperation with stakeholders in the construction of the information society.Abstract

سياسات التسعير العالمية للنفط وتاثيرها على التنمية الاقتصادية في العراق للمدة 1980 - 2014 == Global oil pricing policies and their impact on economic development in Iraq for the period 1980 - 2014

Author name: علياء عبد الحسين عبودي الاسدي
Supervisor name: جعفر طالب احمد الجنديل
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Wasit
First pages:
Abstract: لقد سعت هذه الدراسة الى النظر في واقع اسعار قطاع النفط ومستقبلها في ظل العديد من العوامل الفاعلة الداخلية والخارجية للدول المنتجة والمستهلكة للنفط، فضلا عن معرفة اثار ذلك على مستقبل التنمية في الاقتصاد العراقي. لاسيما مع وصول اسعار النفط الخام الى مستويات اقل من الحدود المثلى وفق النظرية الاقتصادية والتي تتسبب بخسائر مالية كبيرة للبلدان المنتجة للنفط.لذا فقد انطلقت الباحثة من فرضية مفادها ان مراقبة التغيرات في سياسة التسعير العالمية وتاثيرها على اقتصاديات البلدان المنتجة للنفط في الحاضر والمستقبل امرا مهما لمعرفة التوجهات المرسومة للنشاطات الاقتصادية.ومدى تاثيرها على معدلات التنمية في الدول الريعية ومنها العراق، ويعود السبب في ذلك الى التذبذب الحاد في اسعار النفط ارتفاعا وانخفاضا الى ان وصل الامر الى تحقيق فائض في المعروض النفطي, وانخفاض الطلب عليه, اذ اثبتت الدراسة استمرار التذبذب في اسعار النفط في الاسواق العالمية, مما ترتب عليه تكبد البلدان المنتجة للنفط خسائر كبيرة بسبب الانخفاض الحاد والمفاجئ في اسعار النفط والذي من خلاله اصبح الخاسر الوحيد هو الدول المنتجة للنفط والمستفيد من هذا الانهيار هي الدول المستهلكة له ،وتاتي في مقدمتها الولايات المتحدة الامريكية بوصفها اكبر مستهلك للنفط في العالم هذا على وجه العموم ،اما بالنسبة للعراق على وجه الخصوص فان اقتصاده اصبح مدمرا بسبب الانهيار في اسعار النفط ووصوله الى ادنى المستويات ،اذ ان الاقتصاد العراقي في مواجهة تحديات كبيرة مرتبطة بضعف القطاعات الاقتصادية غير النفطية, مما يتطلب العمل على تنميتها وتطويرها كشرط مسبق لتحقيق النهوض الاقتصادي، اما بالنسبة للقطاع النفطي والذي يعد القطاع المعول عليه في بناء المستقبل فانه يعاني من مشاكل خلفتها السياسات الخاطئة ،وهو ايضا يحتاج الى تطوير وتنمية قبل ان ياخذ دوره في خدمة الاقتصاد وتوفير الموارد اللازمة لعمليات البناء والاعمار، اذن الصورة تزداد ظلاما ولايمكن اطلاق نورها الا من خلال تحمل المسؤولية من قبل الشعب العراقي المتمثلة بالقدرة والتصميم والعزم على تجاوز المحنة وصناعة نموذج في البناء والتطور. | This study aims to consider the reality and future of the prices of Oil sector under many influential Factors the Internal and External for the Oil - producing and Consuming countries ,as well as knowing the effects of all that on the future of growing in Iraq's economy. Specially, when the prices of Crude Oil reached to less of the optimal levels according to the Economic theory that resulted in great Financial losses for the Oil - producing Countries. So, the researcher has started from the theory that observed the changes in the policies of Global pricing ,and its reflections on Oil Markets in the present time and future less than its optimal levels according to the data of Economic theory.The reason behind that is the great fluctuation in oil prices up and down till it came to a surplus in oil supply and reducing demand for oil.The study has proved the fluctuation in oil prices in the Global Market, which results in great culmination for Oil - producing countries due to the great and sudden decrease in oil prices,and thought that,the only loser is the oil - producing countries ,and the beneficiary of this collapse is the consuming countries at the forefront is United States of America ,because it is considered the biggest consumer in the world generally. Particularly ,the economy of Iraq is destroyed now because of the oil prices collapse and reaching lowest levels.The economy of Iraq is facing now a great challenges related to the weakness of non - oil economy sectors,all that should be developed as a precondition to achieve the Economic Recovery.Oil sector is considered the main sector to build the future.This sector is suffering now from many problems created by wrong policies,and needs to be developed and renewed before taking part to serve the economy and providing necessary materials for the construction processes.So, the picture is getting dark and cannot be remedied Just by Iraqi people represented by determination and insistence and strong well to overcome the crisis and create a model in construction and development.

دور شفافية الابلاغ المالي في رقابة الاداء المالي الحكومي انموذج مقترح في جامعة واسط == The Role of Transparency in Financial Reporting to Observe Governmental Financial Performance Suggested Model In Wasit University

Author name: صلاح جیاد كاظم الهماشي
Supervisor name: حیدر علوان الشمري
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Wasit
First pages:
Abstract: The research focuses on the availability of transparency attribute in the financial statements and reports that issued from Iraq Governmental Universities through studying the procedures of preparing and displaying them to strength and develop the procedures of Governmental financial reporting that were relied by the Teaching Institutes, that have a high international concerning in the last two decades. It has coincided with the political, economical and social changes in our lovely country, and impose to the need of changing the goals of the financial and Governmental reports to be more focusing and importance in form or in content or in the side of media ability or news content.The accounting system that currently approved in the governmental Universities is not rise to the level of criteria requirements of the accepted financial report internationally due to many shortages, that resulted from not keeping up with the changes and developing in its inner and external environment. So, from here we can see the problem of the research, which is represented by the shortage of transparency and disclosure procedures in the Governmental financial reports issued from the Iraqi Universities due to the multi of used accounting systems, and using the old procedures and disciplines in preparing and displaying these reports and statements.In order to overcome on that, It was relied on the concluded methodology in studying the used financial reports in such Institutions to get ready for the possibility to diagnosis the disruption and shortage in it. The researcher relied on many scientific resources, Arabic resources, foreign resource and reports to confirm and approve what he had discussed from ideas and visions. The researcher reached to many conclusions ,the most important are : A1 - The current financial reports that are issued and prepared by the University are not meet the needs of transparency and disclosure, and is not achieving the expected controlling operation, and it displays what is related to the accounts of Budget and ignore the personal accounts of the funding self - boxes that relied on the unified accounting system which make it losing the perfection, Universe ,subjective and trust in it outcomes.2 - The ability of applying one accounting system to meet the accounting procedures and reporting in all of the Governmental Universities activities such as the self - funding units.3 - The ability to gather, unify and display the funded accounts of the University centrally with the accounts of the self - funded boxes according to the Governmental Financial statistic GFS.

اندماج الاعمال على وفق معايير المحاسبة والابلاغ المالي الدولية وانعكاسه على ترشيد القرارات الاستثمارية

Author name: صابرين كريم بلاسم
Supervisor name: هاني حميد مشجل السويطي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Wasit
First pages:
Abstract: Process of combination that business corporations witnessed throughout the recent years have been attracted many researchers' attention due to size of processes which has done and what's resulted to new giant corporations contributed significantly to change the competitive ability in the markets. The study problem shows failure to adopt international financial reporting standards (IFRS) related to combination, as well as other reasons that limit combination process in Iraq.The problem of research stands out through the following questions : 1 - Does non - application of international accounting standards (IAS) limit business combination in Iraqi environment?2 - Does combination of businesses lead to rational investment decisions by of management of corporations or lead to flabbiness of those corporations?The study aims to expose international accounting standard (IAS) that concerned with business combination and how its effect on rationalization of investment decisions by management of corporations, also give features of Iraqi accounting base for business combination. Therefore, the study began from the following hypothesis : adoption of international accounting standards (IAS) facilitates process of business combination in Iraq, and it’s reflecting on rationalization of investment decisions.This hypothesis is dichotomizes for two hypothesizes : 1 - The failure to dependence on international standards financial reporting is one of reasons that lead to limit process of business combination in Iraq.2 - Business combination leads to increasing the profit, maximizing the market value, increasing return on the investment, and minimizing risks on investment which means rationalization of investment decisions.The study reached many conclusions and recommendations. one of the most important conclusions was non - dependence on international standards financial reporting that concerned with business combination in Iraq, whereas accounting standards become obligated apply when there is not Iraqi accounting base. With respect to recommendations, it’s very necessary to direct the corporations their efforts for combination because its role in rationalization of their investment decisions, as well as it's necessary should be there Iraqi accounting base related to business combination.

تطوير اسلوب اعداد الموازنة العامة على وفق مفهوم الموازنة المستجيبة للنوع الاجتماعي في العراق == Developing Method of the General Budget Preparation According to Concept of Gender Responsive Budget in Iraq

Author name: خضر عباس جبار الجعيفري
Supervisor name: حيدر علوان الشمري
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Wasit
First pages:
Abstract: The resources of Budget represent the right of all classes in society men ,women ,boys, girls which impose that process of preparing and distributing rely on a concept that cares these rights. The concept of merging the Gender in Budget has adopted this method to guarantee a highest level of a social Justice with chances efficiencies, and be fare in meeting the needs of the society classes and according to its expected and designed role. So, the budget operations based on knowing the needs and the impressions for each class of the society classes to achieve the efficient and fare distribution of the general resources, which emphasis to merge the Gender in the general Budged to make it a Gender Responsive Budget. . The research discusses the advantage of the Gender concept to develop methods of preparing the general Budget in Iraq, and to achieve that purpose, the methodology of the research focused on two things : : The first : Been through it discussing the logical substrates that relied on it the new in preparing the Budget start with concept of gender and passing by concept of the gender responsive budget, and the reasons behind using it and its expected role in making development. which It represents one of the used tools in executing the general financial policy. and the evaluation of this policy ,and the method of allocating credits and organizing the priority of general expenditure from the prospective of Gender requires analyzing the general Budget according to quantity indications that can be reached by focusing on the differences between two Genders to : - Detecting the disruption in Budget during allocating the resources and distributing them, or in collecting and gathering the revenues ,and put the financial policy to achieve the society Justice. - Understanding and studying the indications ,and explain how they effect on the development. - presentation suggestions to deal with disruptions. . The second : Been through it Procedure analytical and empirical research about adopting the method of GRB if it will improve overall performance of general Budget in Iraq, for that the traditional method that used to preparing the budgethas been analysis and assessment in one of the official service units that is funded centrally and which using in the field of education and teaching. Some of the quantitative indications were determined to assess the financial policies that are depended in it According to the results of analysis , In light of the results of the analysis have been drafting a proposed model for the preparation of the budget concerning with the concept of gender and try to apply it in that unit. The research concluded that the gender responsive budget adopts types of social values and moral principles that can participate in drawing the needs of society according to the strategic prospective equitable which leads consequently to improve the efficiency of utilization of human resources to achieve higher levels of development and reform in the political process

تاثير استعمال القيمة العادلة في تطبيقات المحاسبة الابداعية : دراسة تطبيقية على عينة من المصارف المدرجة في سوق العراق للاوراق المالية == The Impact of the Fair Value Standards In Creative Accounting Applications to Iraqi Commercial Banks Sector

Author name: ایناس حسن كاظم
Supervisor name: ستار جابر خلاوي الحجامي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Wasit
First pages:
Abstract: This research aimed to study the impact fair value standards,because there are a set of international accounting standards has recommended the use of fair value as the basis for measuring the financial assets in the banking sector on the creative accounting applications. Where the aim of the research to the study and analysis of the extent of the Iraqi banking environment commitment to the introduction of the concepts of fair value and its applications in the field of preparation of the financial statements. And to indicate the extent of Iraq's commitment to commercial banks in ways that fair value measurement stipulated by international accounting standards. And study and analysis of the impact of the value of international standards for fair in creative accounting applications in Iraq's commercial banking sector. And try to find practical measures to determine the credibility of the financial statements and disclosures made pursuant to the concept of fair value and the statement of its role in the reduction of creative accounting applications.To achieve the aim of the research we use the profits divided to measure the fair value of the shares of the model, and applied on a sample of private and listed commercial banks in the Iraq Stock Exchange of period 2011 2014 ,. The research found a set of conclusions notably that the lack of an active market for fair value measurement provides an opportunity for accountants to use the jurisprudence personal when measured allowing the opportunity to manipulate the accounting numbers and connect misleading information to the users of this information, and do not refer to the use of fair value in the financial reports issued by commercial banks Iraqi listed on the Iraq Stock Exchange, as well as special reports mentioned in the market, although the reason for that is because the local environment lacks a law or accounting standard required the Iraqi commercial banks using fair value.proceeding Of search results researcher recommended that the organizers of the accounting profession in Iraq to pass a law or accounting standard commensurate with the Iraqi environment in which the concept of fair value and the ways illustrates the measured and choose the method that works with the Iraqi environment; in order to reduce dependence on personal interpretations by authors financial statements and to avoid problems arising from the operations of earnings management and creative accounting.

تاثير تغيرات الاطار المفاهيمي للمحاسبة المالية على الممارسات المحاسبية في العراق == The Impact of Changes the Conceptual Framework of Financial Accounting on the Accounting Practices in Iraq

Author name: علي حسين مهاوش الحميداوي
Supervisor name: هاني حميد مشجل السويطي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Wasit
First pages:
Abstract: The research aims to determine the extent of the impact of changes in the conceptual framework for financial accounting in the accounting practices adopted by local companies, also it aims to determine the extent to follow the conceptual framework by the research sample to provide useful information to users of such information companies.It summed up the importance of research to the side of the theoretical as provided by the conceptual framework for financial accounting of significant influence to direct measurement and disclosure of accounting operations at the international and local level and the impact of its changes on the accounting functions, and the importance of the practical side focuses on the impact of the conceptual framework for financial accounting changes at the international level on local accounting practices Iraqi joint stock companies listed on the Iraq Stock Exchange.The researcher concluded that the pursuit of international professional organizations to the formulation of accounting theory requires attention to the conceptual framework of financial accounting as an introduction to the theory and resolve emerging accounting problems and to give legality to the formulation of international accounting standards.The conceptual framework of common financial accounting came a pop - up from previous frames, harmonic project is internationally, as stated in response to recent economic developments and the emergence of multinational companies, emerging to resolve accounting problems and modifying accounting standards and find it.The research has come to a set of conclusions, including : the need for attention to the theoretical aspect of accountability through attention to the conceptual framework of financial accounting to work on thedevelopment of accounting and find a theory to give legitimacy accounting practices followed.We should pay attention to the selection of measurement methods of accounting for items important economic events and by giving priority to the measure, which will directly affect the activity as a result of the financial and economic center of the unit.

قياس النمو والانتاجية الكلية لعوامل الانتاج في الاقتصاد العراقي للمدة 1980 - 2014 == MEASURING TOTAL GROWTH & PRODUTIVITY OF The TOTAI FACTORS IN THE IRAQI ECONOMY ((1980 - 2014))

Author name: حسين كلف عزيز
Supervisor name: جعفر باقر محمود علوش الوائلي
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Wasit
First pages:
Abstract: هدف البحث الى استخدام نموذج سولو المطور المعتمد على تقدير دالة الانتاج لـ(Cobb - Douglas) في قياس النمو الاقتصادي في العراق للمدة (1980 - 2014)، ومعرفة العلاقة بين راس المال المادي والبشري، والانتاجية الكلية لعوامل الانتاج، وكذلك توزيع مساهمة عوامل الانتاج على النمو الاقتصادي.اظهرت نتائج الدراسة ان مرونة كل من العاملين راس المال البشري، وراس المال المادي، بنسبة (0.80 - 0.20) على التوالي، ويسهم هذان العاملان في تفسير ما نسبته (83.0%) من التغيرات في معدل نمو الناتج المحلي الاجمالي، وهذا يشير الى ان نسبة مساهمة العوامل الكلية لعوامل الانتاج في النمو بلغت (17%). وبلغت مساهمة راس المال البشري (75.31%)، ومساهمة راس المال المادي (13.23%) من نمو الناتج المحلي الاجمالي خلال المدة (1980 - 2014)، في حين بلغ معدل نمو الانتاجية الكلية لعوامل الانتاج (0.55%) خلال المدة نفسها على مستوى الاقتصاد ككل. واظهرت مرونة انتاج راس المال المادي والبشري نحو (0.76 - 0.23) على التوالي في القطاع الزراعي، ويسهم هذان العاملان في تفسير ما نسبته (4%) من التغيرات في معدل نمو الناتج المحلي الاجمالي، وهذا يشير الى ان نسبة مساهمة العوامل الكلية لعوامل الانتاج في النمو بلغت (96%). وبلغت مساهمة راس المال البشري (56.62%)، ومساهمة راس المال المادي (13.51 - %) من نمو الناتج المحلي الاجمالي خلال المدة (1980 - 2014)، في حين بلغ معدل نمو الانتاجية الكلية لعوامل الانتاج (1.38%) في القطاع الزراعي للمدة نفسها، كما اظهرت مرونة انتاج راس المال المادي والبشري نحو (0.31 - ) (1.31) على التوالي في القطاع الصناعي، وبلغت مساهمة راس المال البشري (69.88 - %)، ومساهمة راس المال المادي (49.27%) من نمو الناتج المحلي الاجمالي خلال المدة (1980 - 2014)، في حين بلغ معدل نمو الانتاجية الكلية لعوامل الانتاج (1.43 - %) في القطاع الصناعي للمدة نفسها، واظهرت مرونة انتاج راس المال المادي والبشري نحو (0.91 - ) (1.91) على التوالي في قطاع الخدمات، وبلغت مساهمة راس المال البشري (246.80%)، ومساهمة راس المال المادي (69.04 - %) من نمو الناتج المحلي الاجمالي خلال المدة (1980 - 2014)، في حين بلغ معدل نمو الانتاجية الكلية لعوامل الانتاج (3.75 - %) في قطاع الخدمات للمدة نفسها. واهم التوصيات التي قدمتها الدراسة هي ضرورة التركيز على فاعلية الاستثمار في راس المال البشري، من خلال الاستثمار في التعليم والصحة والبحث والتطوير؛ لما له من اثر هام وبارز في زيادة النمو الاقتصادي. | estimate the production function for(Cobb - Douglas) in the measurement of economic growth in Iraq for the period (1980 - 2014), and the relationship between the head of the physical and human capital, the overall productivity of factors of production, as well as the distribution of the contribution of the factors of production and economic growth.The results of the study that the flexibility of all workers in human capital, physical capital, by (0.80 - 0.20), respectively, and contributes to these two factors in the interpretation of what rate (%83.0) of the changes in the rate of growth of gross domestic product GDP, this indicates that the rate of contribution of the macro - factors of factors of production in the growth of (%17). The contribution of human capital (%75.31), and the contribution of physical capital (%13.23) from GDP growth during the period (1980 - 2014), while the growth rate of the overall productivity of factors of production (%0.55) during the same period at the level of the economy as a whole. The flexibility of showed the production of physical and human capital toward (0.76 - 0.23) respectively in the agricultural sector, and contributes to these two factors in the interpretation of what rate (%4) of the changes in the rate of growth of gross domestic product (GDP), this indicates that the rate of contribution of the macro - factors of factors of production in the growth of (%96). The contribution of human capital (%56.62), and the contribution of physical capital (% - 13.51) from GDP growth during the period (1980 - 2014), while the growth rate of the overall productivity of factors of production (%1.38) in the agricultural sector for the same period, it also showed the flexibility of the production of physical and human capital toward ( - 0.31) (1.31) respectively in the industrial sector, contribution amounted to human capital (%69.88), and the contribution of physical capital (%49.27) from GDP growth during the period (1980 - 2014), while the growth rate of the overall productivity of factors of production (% - 1.43) in the industrial sector for the same period, and showed flexibility of the production of physical and human capital toward( - 0.91)(1.91)respectively in the services sector, contribution amounted to human capital (%246.80), and the contribution of physical capital (% - 69.04) from GDP growth during the period (1980 - 2014), while the growth rate of the overall productivity of factors of production (% - 3.75) in the services sector for the same period. Most of the recommendations made by the study is the need to focus on the effectiveness of investment in human capital, through investment in education and health research and development; and to have an important impact in the increasing economic growth.

تحليل بعض تحديات القطاع الزراعي واثرها على الامن الغذائي في العراق للمدة 1990 - 2013 == Analysis of some of the agricultural sector and its impact on food security challenges in Iraq for the period (1990 - 2013)

Author name: ميس محمد حسين
Supervisor name: جليل كامل غيدان الجبوري
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Wasit
First pages:
Abstract: The challenges in the agricultural sector of desertification, climate change and the water crisis of dangerous phenomena pose an environmental challenge, economically and socially healthy and Iraq is one of the world's countries that exposure to these challenges and try this study were to identify these challenges and analyze their causes and their economic consequences Because Iraq is exposed to the problem of desertification and the resulting salinization of the soil and decaying vegetation, sand dunes and the occurrence of dust storms all this is due to climate change and the nature of Iraq's dry climate and dry alum and the lack of rain and high temperatures as well as factors related to man and mismanagement of natural resources available Him as well as the growing problem of river water scarcity in Iraq after Iraq's neighboring countries proceeded to the implementation of plans for large irrigation work and projects include the storage and exploitation of large amounts of water from the Tigris and Euphrates rivers, which led it to reduce Iraq's share of water tributaries that became a reality threatens food security significantly during the low productivity of agricultural land that played an active part in the deterioration of the country's food security

توجهات السياسة النقدية لتحقيق الاستقرار الاقتصادي وتحسين سعر الصرف في العراق للمدة 1980 - 2013

Author name: رباب ناظم خزام العكيلي
Supervisor name: احمد صبيح عطية العطواني
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Wasit
First pages:
Abstract: Monetary policy is one of the most important economic policies that play active role which effects on economic activity through what have indirect and direct tools that rise from the economic philosophy of the state.Importance of monetary policy differs from the economic system to another and one country to another in the same economic system, this difference is based on a set of factors according to the surrounding environment that exercise it work, as well as what have validities to exercise its basic functions to achieve specific level of stability in local currency and price levels of the exchange rate in order to achieve economic stability.Monetary policy in Iraq is affected by the conditions and unstable political events which passed on the country such as Iran - Iraq war and the Gulf War and what followed by imposition of severe economic sanctions have led to the adoption of emergency economic policies to treat imbalances that accompanied the economic blockade, which fiscal policy has expanded during this time, and its impose hegemony heavily on monetary policy that too much was made in the new monetary issuance, at the time Iraqi dinar exchange rate which has fallen and waves of inflation has emerged that led to a decline in the standard of living of the society.After changing the political system in 2003 it began appearance of new economic policy features that was one of most important is central bank getting to independence that led to positive monetary policy which is reflected in the improvement of the Iraqi dinar exchange rate and adjust the monetary policy to appropriate with Iraqi economic conditions

نظم الحماية الاجتماعية وسبل تطويرها : العراق حالة دراسية للمدة 2003 - 2016 == Social protection systems and means of Development : Iraq case study for period (2003 - 2016

Author name: زهراء فاضل عباس الربيعي
Supervisor name: رحمن حسن علي الموسوي
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: Wasit University - Faculty Of Administration And Economics
Language: Arabic
University location: Wasit
First pages:
Abstract: The subject of social protection systems is one of the important topics and given the importance of these systems, this study will show us the clear vision of these systems and mechanisms of work, since the mechanisms of work vary from country to country, despite the different mechanisms of work, but the goal is almost one, Achieving a standard of living and well - being for the individual by providing protection to the individual in the event of loss of income, disability, disability, old age and other matters to which individuals are exposed in their lives .The study of this topic highlights the strengths and weaknesses of the targeting system for groups below the poverty line and tries to focus on them in order to avoid their negative effects.The subject of social protection systems has become one of the most pressing issues in light of economic instability and increasing inequality among individuals in society.Therefore, this study aims to study the social protection systems and types with reference to the experiences of some countries in their application, and focus on social protection systems applied in Iraq, and the diagnosis of some of the problems that face, which prevented its work efficiently in a manner that targets those falling below the poverty line .The study starts from the hypothesis that the failure of the social protection systems applied in Iraq in various forms to achieve social security for the target groups, and to rid them of poverty and alleviate their suffering .The importance of the study in the need to prepare social protection systems that fit economic reforms to ensure their success after the deterioration of these reforms on the social groups of the lowest income in society, and as Iraq must be able to carry out economic reforms so heiimust pay attention to these social systems and formulation to protect the community from Damage to these reforms.The study concluded that the social protection systems, especially in Iraq, suffer from many problems, as well as the modern specifications in targeting the categories due, as well as the absence of an integrated mechanism of action between the state institutions and the social protection institutions, the payments paid to individuals do not keep pace with the economic changes of the Iraqi economy and the citizen himself. The study recommended improving the targeting of households covered by social protection systems by trying to coordinate and link the Directorate of the Protection Network with the relevant government agencies. To develop the benefits of social protection systems and not restrict them to financial matters by adding in - kind benefits such as health, education, etc., Because education is one of the tools that increases productivity in the economy

التشخيص الجزيئي لبعض انواع الفطر Trichoderma وتقييم فعاليتها ضد الديدان الثعبانية لعقد الجذور Meloidogyne javanica في محافظة واسط == Molecular Diagnosis of Some Species of Trichoderma And Evaluation Their Activity Against Root - Knot Nematode Meliodogyne Javanica In Wasit Province

Author name: حمزة عباس ياسر
Supervisor name: محمد جبير حناوي | هادي مهدي عبود
General topic: Biology
Specific topic: Zoology
Degree: Master
University: Wasit University - Faculty Of Education - Department Of Biology
Language: Arabic
University location: Wasit
First pages:
Abstract: نفذت هذه الدراسة لعزل وتشخيص الانواع المستوطنة للفطرspp Trichoderma في محافظة واسط وتقييم فاعليتها ضد نيماتود العقد الجذرية Meloidogyne javanica (Treub) في مختبر الفطريات في قسم علوم الحياة - كلية العلوم - جامعة واسط فضلا عن دراسة تاثير هذه الانواع في بعض | This study has been conducted to isolate and identify some nation species of the fungus Trichoderma spp in wasit province and evaluate the activity of them against Root Knot nematode Meloidogyne javanica (Treub) in the laboratory of Biodepartment - College of science - University of wasit, and study the effect of these species in growth criteria of tomato plant in greenhouses of Ministry of Technology and Science, and diagnosed by PCR technology. Soil samples had been collected from soil and plant roots (solanaceae, cucurbitacece) infected with Meloidogyne javanica in fields and greenhouses in eight locations in wasit province (Kut center, Alahrar, Alhay, Alnuamania, , Badra, algardhia, sheikh saad and Aldijaily) for the period from 5/11/2013 to 22/12/2013.The results had been revealed that there are 15 isolates of 25 isolates contain Trichoderma spp, by the purification we got 7 a local isolates of the fungus Trichoderma belong to four species of Trichoderma which were T.harzianum، T.hamatum، Trichoderma sp1 and Trichoderma sp2.Results showed All tested isolate high efficiency in parasitism the eggs of nematode and the reduction of the percentage of hatching eggs and the more effective isolate was the T. harzianum3 (T6) from sheikh saad location comparing with the other tested isolates and the percent of parasitism was 97%, and significant differences with all isolates and the results showed a clear reduction in the number of larvae emerging comparing with the control.The results showed that the isolates T.hamatum1 (T1), T.harzianum2 (T3)، T.hamatum2(T7) exist high percent of parasitism which were 92.2% , 90.8% , 90.4% respectively It was not a significant difference between them, while the isolates T.harzianum1 (T2)، Trichoderma sp1 (T4)، Trichoderma sp2 (T5) were 80.4%, 77.5%, 84.6% respectively.The result also showed that the filtrate of isolates (100%, 50%, 25%) had good effect on egg hatching (destruction) comparing with the control and the more effective concentration was 100% Compared to other concentrations and the filtrate of isolate T. harzianum3(T6) was more effective comparing with other filtrate of isolates and the mortality of eggs were 96.7%، 75.5، % 56.3% at the concentration 100%, 50%, 25% respectively The Trichoderma sp2 (T5) was least effective isolate compared with other isolates, as the proportion of parasitism was 76.4%، 59.7%، 38.6% at the concentration 100%, 50%, 25% respectively. With regard to the effect of fungus in tomato plant growth criteria the results also showed that the isolate T. harzianum3 (T6) enhanced the growth of the length of stem and root of tomato plant growing in greenhouses and the lengths of stem and root treatment with T. harzianum3 (T6) were (19.7, 21.3) cm respectively Followed by the the control which were (16.1، 15.4) cm respectively while the lengths of stem and root of treatment plants with the fungus and nematode together were(14.4، 11.1) cm respectively and least length of stem and root of treatment plants with nematode only were (9.6، 6.2) cm respectively.The results of the polymerase chain reaction (PCR) revealed a Positive results by using SCAR primer in this technique to two isolate of fungus Trichoderma (T. harzianum and T. hamatum) through success in the amplification process to 7 isolate of the fungus as given expected band (837 base pairs) which back to the species T.harzianum, while the species T.hamatum the size of band was (450 base pairs), the recording of two species using this technique is the first in Wasit province and Iraq.

دراسة بيئة وتنوع الهائمات الحيوانية في نهر الغراف واسط - العراق == Ecology And Diversity Study of Zooplankton In Al - Gharraf River Wasit - Iraq

Author name: رشا موحان سلمان
Supervisor name: جميل سعد السراي | مهند رمزي نشات
General topic: Biology
Specific topic: Zoology
Degree: Master
University: Wasit University - College Of Science - Department Of Biology
Language: Arabic
University location: Wasit
First pages:
Abstract: جريت دراسة بيئية للهائمات الحيوانية في نهر الغراف, وموقعه في الجزء الجنوبي الشرقي من العراق, تحيط به مساحات شاسعة وخصبة من الاراضي الزراعية. هدفت الدراسة الى التنوع الاحيائي للهائمات الحيوانية, من خلال قيم بعض ادلة التنوع الاحيائي, وكذلك دراسة تاثيربعض ال | An ecological study of zooplankton was carried out on the Al - Gharraf River, that located in the south eastern sector of Iraq and surrounded by vast and agricultural land to the aim of this study are biodiversity of zooplankton by through some of biodiversity index values of some physical and chemical characteristics of water on the biodiversity and abundance of Al - Gharraf zooplankton. The samples of the study have been collected monthly for the period from August 2014 untill July 2015 at three selected stations in the river; Station one is located at 500 m of the AL - KUT Dam. The second is situated at a distance of 15 Km away from the station one at (Kut - Muwafaqiya) and the latter station is located at 18 Km apart from the second one upon entering the river to Muwafaqiya The study was achieved by measurement of some physical and chemical properties of water were analyzed the parameters studied included Air temperature (11 to 38.6) ?C, water temperature (12.1 to 29.1) ?C, pH (7.2 to 7.9), EC (490 to 1860) µS/cm, Salinity (0.31 to 1.19) ‰, DO (5 to 9.1) mg/L, BOD5 (0.2 to 7.1) mg/L, Turbidity (4.69 to 74) NTU, TDS (0.26 to 0.99) g/L, TSS (0.005 to 5.9) mg/L, TH (388 to 520) mg/L, Ca+2 (100.2 to 180.36) mg/L, Mg+2 (3.69 to 52.07) mg/L and NO3 - 2 (0.034 to 3.58) mg/L and PO4 - 2 (0.011 to 1. 25) mg/L., Bicarbonate (130 to 185) mg/L, Sulfate (80 to 180) mg/L, the percentage of oxygen saturation (48.59 to 93.82) %, Water flow (14.28 to 76.92)cm\sec. and total Alkalinity(119 to 274)mg/L.The study also included biological aspects using density, Rrelative abundance index (Ra), Constancy index (S), Species richness index (D), Shanon - Weiner index (H), Species uniformity index (E) and Jaccard presence - community were also employed to determine the values of species composition, density and zooplankton biodiversity in the study area. In the current study about 113 Taxonomic units of zooplankton were identified, the rotifer was dominate group including 64 taxa to rotifera, 34 taxa belonging to cladocera and 15 taxa to copepod.The Zooplankton showed high density in river 8332.62 Ind. /m3 during April 2015 while lower465.32Ind. /m3 in Sebtember 2014 also the rotifer recorder density from198.66 to 7865.98 Ind/m3, cladocera density from 0 to 233.32 Ind/m3and copepod density from 66.33 to 2932.65 Ind/m3.The results of the relative abundance index showed that the species rotifera : neplunia Rotaria. Keratella valga Brachionus angularis, Keratella cochlearis dolicopter While as from Cladocera, Alona rectangular, Polyarthra Alonella excise, , Moina affinis, , Bosmina longirostris Ceriodaphnia rigaudi Chydorus piger, Scapholebrus kigni. Simocephalus sevrulatu and the copepods : Immature Harpacticoida, Paracyclo fimbriatus, Nitocra sp., Nitocra spinipe, , Harpaticoida sp. and Nauplii were more abundant in Al - Gharraf river. also the results of Constancy index showed Six taxa belonged to zooplankton, which were considered "Constant" at stations However the other taxonomy units varied from "accessory" and "accidental" taxonomy units in study stations. The values of the Species richness index of rotifer varied from 0 to 5.42 and cladocera varied from 0 to1.41 and copepod from 0 to 2.70 The highest percentage of similarity 48.148% for Zooplankton were reported between stations 1 and 2. The lowest similarity reaching 35.412% recorded between stations 2 and 3. The Shanon - Weiner index of total Zooplankton varied from0.4to 2.5 bit/ind while the Shanon index of Rotifera from1.05 to 2.61 bit/Ind., Cladocera varied from 0.4to 1.38 bit/Ind. and Copeoda varied from 0.11 to 1.76 bit/Ind., The uniformity index of total Zooplankton varied from0.17 to 1.01and Rotifer varied from 0.4 to 0.9, Cladocera from 0.4 to 1 and Copeoda from 0.08 to 0.99 These high values indicate that there is no ecological stress on zooplankton in the study area

التاثير القاتل لمستخلصات نبات اليوكالبتوس Eucalyptus camaldulensis في يرقات بعض انواع البعوض (Diptera : Culicidae) في التجمعات المائية لمزارع القمح والشعير في ضواحي مدينة الكوت - العراق == Extracts Killer Effect of Eucalyptus Camaldulensis Plant On Larvae of Some Mosquito Species (Diptera : Culicidae) In Aquatic Pools of Wheat And Barley Farms In Suburbs of Kut / Iraq

Author name: زينب محمد عباس
Supervisor name: جميل سعد السراي
General topic: Biology
Specific topic: Zoology
Degree: Master
University: Wasit University - College Of Science - Department Of Biology
Language: Arabic
University location: Wasit
First pages:
Abstract: شملت الدراسة جمع عينات من يرقات الطور الثالث والرابع لبعض انواع البعوض من الجداول المائية لمزارع القمح والشعيرفي مدينة الكوت - واسط / العراق خلال الموسم الزراعي الممتد من تشرين الثاني 2013 ولغاية نيسان 2014 ومن ثم تقييم فاعلية المستخلص المائي والكحولي لاو | The present study was established to evaluate the effectiveness of the water and alcohol extracts of Eucalyptus camaldulensis Dehnhardt Leaves on the killing of the 3rd - 4th instar larvae of some mosquito species collected from Wheat and Barley fields in AL - Kut city, Wasit province / Iraq, during the period of six months (November 2013 - May 2014). This study has been demonstrated the following results : The study showed the presence of three types in the study aquatic environment distributed on gender, type I return to the genus Aedes, a type Aedes caspius pallas and appeared during months November 2013 to February 2014. The types other two Faaudan to genus Culex two type Culex tritaeniorhynchus Giles and Culex pipines L has appeared during March and April 2014, respectively, of a monthly period extending from from November 2013 to the end of the study in April 2014. The results of the study showed the water and alcohol extract leaves the plant E. camaldulensis kill larvae in the third and fourth instar of the three types of mosquitoes effect. The following : - The alcohol extract of Eucalyptus camaldulensis leaves was more effective on the mortality of mosquito larvae than water extract after 24h following treatment. In which the (10000 ppm) at the highest concentration of both extracts (alcohol and water) showed the highest response. The mortality rate of larvae Ae.caspius of alcohol and water extracts were (100, 90) % respectively. As well as the alcoholic LC50 and LC90 that were given to same species, were calculated and the results were (8, 2700 ppm) respectively. Whilst the water extract at the same lethal concentrations findings were (2500, 9900 ppm) respectively. - The mortality rate of larvae Cx. tritaeniorhynchus of alcohol and water extracts were (73, 66) % respectively. As well as the alcoholic LC50 and LC90 that were given to same species, were calculated and the results were (6400, 12500 ppm) respectively. Whilst the water extract at the same lethal concentrations findings were (5600, 11400 ppm) respectively. - The mortality rate of larvae Cx. pipines of alcohol and water extracts were (43, 3.3) % respectively. As well as the alcoholic LC50 and LC90 that were given to same species, were calculated and the results were (16100, 22300ppm) respectively. Whilst the water extract at the same lethal concentrations findings were (zero, zero) respectively.

الميداني وجهوده اللغوية (ت 518هـ)

Author name: نادية هاشم محمد الزركاني
Supervisor name: عبد الخالق زغير عدل
General topic: Arabic Language and Literature
Specific topic: Language
Degree: Master
University: Wasit University - Faculty Of Education - Department Of Arabic Language
Language: Arabic
University location: Wasit
First pages:

شخصية الجواهري من شعره == Personal Jeweler of His Hair

Author name: عتاب مطير خضير
Supervisor name: ثائر عبد المجيد العذاري
General topic: Arabic Language and Literature
Specific topic: Literature
Degree: Master
University: Wasit University - Faculty Of Education - Department Of Arabic Language
Language: Arabic
University location: Wasit
First pages:
Abstract: Praise be to God who blessed us, prayer and peace be upon the Messengers and ring Alnpin))Sali Allah be upon him and his family)) Secretary and The God of the good and virtuous. And yet...Jeweler held the great status in modern Arabic poetry, and has th

الشعر والرسم في الشعر العراقي الحديث رؤية في علاقة النص المكتوب بالنص المرئي == The Relationship of Poetry And Drawing In Iraqi Modern Poetry " To See The Connection Between Written Text And Visible Text"

Author name: سكينة رزاق واجد
Supervisor name: اسماعيل خلباص حمادي الزاملي
General topic: Arabic Language and Literature
Specific topic: Literature
Degree: Master
University: Wasit University - Faculty Of Education - Department Of Arabic Language
Language: Arabic
University location: Wasit
First pages:
Abstract: poetry, in ancient cultures was on the top of Fine arts. And it is related to it by multiple bonds, because they come from a common source, Which is, expression of human feelings felt by the artist and Concerns him. That leads to a creative act, at the sa

دراسة تاثير درجة حرارة القاعدة والسمك على الخواص البصرية والتركيبية لاغشية ZnO المحضرة بطريقة التحلل الكيميائي الحراري == Studying the Effect of Substrate Temperature and Thickness on the Optical and Structure Properties for ZnO Films Prepared by Chemical Spray Pyrolysis

Author name: شيماء هاشم عمران
Supervisor name: منير هليل جدوع | خضير عباس مشجل
General topic: Physics
Specific topic: Physics
Degree: Master
University: Wasit University - College Of Science - Physics Department
Language: Arabic
University location: Wasit
First pages:

الدور الوظيفي - الوقائي لشاي نبات المرمية L. Salvia Officinalis على دفاعات مضادات الاكسدة الخلوية في ذكورالجرذان المعاملة بالكادميوم == Physio-Protective Role of Sage Tea (Salvia officinalis L.) on Cellular Antioxidant Defenses of Cadmium Induced Toxicity in Laboratory Rats

Author name: مروة ثائر عبد عبد الرزاق
Supervisor name: جعفر عباس عيسى المعموري
General topic: Biology
Specific topic: Zoology - Physiology
Degree: Master
University: Wasit University - College Of Science - Department Of Biology
Language: Arabic
University location: Wasit
First pages:
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